ITC Reporting GSTR-9: Tables 6A, 6A1, 6A2 FY 2024-25

Input Tax Credit (ITC) reporting in GSTR-9 has undergone significant refinement for FY 2024-25, with Tables 6A, 6A1, and 6A2 playing pivotal roles in eliminating reconciliation mismatches that plagued earlier years. Understanding these three interconnected tables—and how they separate preceding year ITC from current year ITC, is essential for accurate annual return filing.

This comprehensive guide explains the purpose of each table, demonstrates the bifurcation logic from 6B through 6H, and provides practical examples of reporting ITC claims, reversals, and reclaims across different scenarios and financial years.

Understanding the Table 6 Structure: The Big Picture

Before diving into individual tables, let’s understand the overall structure of Table 6 in GSTR-9:

Table 6A: Total ITC availed through GSTR-3B for entire FY 2024-25
Table 6A1: ITC of preceding FY (2023-24) claimed in current FY (2024-25) [NEW for FY 2024-25]
Table 6A2: Net ITC of current FY = (6A minus 6A1)
Tables 6B to 6H: Bifurcation of current year ITC by category
Table 6I: Sum of 6B to 6H (should equal 6A2)
Table 6J: Difference between 6I and 6A2 (should be zero)

The introduction of Table 6A1 is the game-changer for FY 2024-25, designed specifically to isolate preceding year ITC and prevent the reconciliation nightmares that occurred in earlier annual returns.

Table 6A: Total ITC Availed in FY 2024-25

Table 6A is straightforward, it’s auto-populated from the sum total of Table 4A (lines 1 to 5) of all your GSTR-3B returns filed for FY 2024-25.

What Gets Captured in Table 6A

This table includes every rupee of ITC you claimed in your GSTR-3B returns from April 2024 to March 2025, regardless of:

• Which financial year the invoice pertains to
• Whether you later reversed it
• Whether it’s a fresh claim or a reclaim

The Double-Counting Scenario

Here’s something crucial: if you claimed ITC, reversed it, and reclaimed it all within FY 2024-25, the amount appears twice in Table 6A:

• Once when you originally claimed it
• Once again when you reclaimed it

Example: You claim ₹100 ITC in April 2024. You reverse it in October 2024 (Rule 37 – non-payment to supplier). You reclaim it in March 2025 after making payment.

Table 6A shows: ₹200 (₹100 original claim + ₹100 reclaim)

This double-counting is by design and gets resolved through the bifurcation in Tables 6B through 6H, which we’ll cover shortly.

Table 6A1: The New Game-Changer for FY 2024-25

Table 6A1 is the most significant addition to GSTR-9 for FY 2024-25. It captures ITC of preceding FY (2023-24) claimed by you in current FY (2024-25) till the specified time period.

Why Table 6A1 Was Introduced

In previous years, mixing current year and preceding year ITC in the same tables created irreconcilable differences in Table 6J. Taxpayers and auditors struggled to explain these mismatches. Table 6A1 solves this by cleanly separating the two.

What to Report in Table 6A1

Include in Table 6A1:

• ITC pertaining to FY 2023-24 invoices
• That you claimed for the first time in FY 2024-25
• Up to November 30, 2024 (the specified time period per Section 16(4))
• For reasons other than Rule 37 or Rule 37A

Critical Exclusion: Rule 37/37A Reclaims

Do NOT report in Table 6A1: ITC pertaining to FY 2023-24 that was reclaimed during FY 2024-25 on account of Rule 37 or Rule 37A.

Rule 37/37A reclaims have special treatment, they’re reported in Table 6H regardless of which financial year the original invoice pertains to. We’ll explore why in the Rule 37/37A section below.

Example: What Goes in Table 6A1

Scenario: Invoice dated January 15, 2024 (FY 2023-24) for ₹50,000 with ₹9,000 IGST. You didn’t claim this ITC in FY 2023-24. You claimed it for the first time in May 2024 (FY 2024-25).

Reporting:

• This ₹9,000 appears in Table 6A (because you claimed it in FY 2024-25)
• This ₹9,000 also goes in Table 6A1 (because it pertains to FY 2023-24)
• It will NOT appear in Tables 6B-6H (because those are only for current FY ITC)

Table 6A2: Net ITC of Current Financial Year

Table 6A2 is a simple calculation that extracts the current year’s ITC:

Table 6A2 = Table 6A minus Table 6A1

This gives you the net ITC pertaining only to FY 2024-25, which then needs to be bifurcated across Tables 6B through 6H by category.

Why This Calculation Matters

Table 6A2 is the foundation for the bifurcation that follows. By removing preceding year ITC (6A1) from total ITC (6A), you’re left with only current year ITC. When you sum up Tables 6B through 6H (shown in Table 6I), it should exactly match Table 6A2.

The reconciliation formula:
Table 6I (sum of 6B to 6H) should equal Table 6A2
Therefore, Table 6J (difference) should be zero

Bifurcating Current Year ITC: Tables 6B Through 6H

Now comes the detailed work, breaking down Table 6A2 (current year ITC) into specific categories:

Table 6B: Inward Supplies (Domestic)

ITC on inward supplies other than imports and RCM, but includes services from SEZ units.

This is typically your largest ITC category, regular domestic purchases from GST-registered suppliers.

Table 6C: Inward Supplies Liable to Reverse Charge

ITC on purchases where you paid GST under reverse charge mechanism (legal services from advocates, freight from GTA, etc.).

Table 6D: Inward Supplies from ISD

ITC distributed to you by an Input Service Distributor.

Table 6E: Import of Goods

IGST paid on imports of goods.

Table 6F: Import of Services

GST paid on import of services from overseas vendors.

Table 6G: ITC on Capital Goods (from above categories)

This is not a separate addition but a sub-classification. It shows how much of the ITC claimed in 6B through 6F pertains to capital goods.

Table 6H: ITC Reclaimed Under Provisions of the Act

This critical table captures:

• ITC that was claimed in an earlier period
• Then reversed for any reason
• And now reclaimed in FY 2024-25

Key point: Table 6H includes reclaims regardless of which FY the original invoice pertains to, as long as the reclaim happened in FY 2024-25.

The Special Case of Table 6H: Reclaimed ITC

Table 6H deserves special attention because it handles the complex scenarios of ITC reversal and reclaim.

What Qualifies for Table 6H

Report in Table 6H when ITC was:

1. Previously claimed (in current FY or any preceding FY)
2. Subsequently reversed (for any reason—Rule 37, Rule 37A, or other reasons)
3. Now reclaimed in FY 2024-25

Rule 37 and Rule 37A: The Unique Treatment

Rule 37: ITC must be reversed if payment to supplier not made within 180 days
Rule 37A: ITC must be reversed if registered person found ineligible to collect tax

When ITC is reclaimed under Rule 37 or Rule 37A:

• It’s always reported in Table 6H
• Regardless of which FY the original invoice pertains to
• It’s considered ITC of the year in which reclaim occurs

This is fundamentally different from other reclaims (like goods receipt after initial non-receipt per Circular 170/02/2022-GST).

Example 1: Rule 37 Reclaim Within Same FY

April 2024: Claimed ₹100 IGST on supplier invoice
October 2024: Reversed ₹100 due to non-payment within 180 days (Rule 37)
March 2025: Reclaimed ₹100 after making payment on March 4, 2025

GSTR-9 Reporting for FY 2024-25:

• Table 6A: ₹200 (original ₹100 + reclaim ₹100)
• Table 6A1: ₹0 (invoice pertains to current FY)
• Table 6A2: ₹200
• Table 6B: ₹100 (original claim)
• Table 6H: ₹100 (reclaim)
• Table 7A: ₹100 (reversal under Rule 37)

Note: Even though this appears twice in 6A, the bifurcation correctly shows ₹100 original + ₹100 reclaim, totaling ₹200 in Table 6I.

Example 2: Non-Receipt of Goods (Circular 170) Reclaim Within Same FY

April 2024: Claimed ₹100 IGST
April 2024 (same month): Reversed ₹100 due to non-receipt of goods
May 2024: Reclaimed ₹100 after goods received on May 4, 2024

GSTR-9 Reporting for FY 2024-25:

• Table 6A: ₹200 (original + reclaim)
• Table 6B: ₹100 (original claim)
• Table 6H: ₹100 (reclaim)
• Table 7H: ₹100 (other reversals)

Cross-Year ITC Scenarios: The Critical Distinctions

Understanding how to report ITC that moves across financial years is crucial. Let’s examine the key scenarios:

Scenario 1: FY 2023-24 ITC Reclaimed in FY 2024-25 (Non-Rule 37/37A)

Background:

• Invoice from FY 2023-24
• ITC claimed and reversed in FY 2023-24
• Reclaimed in FY 2024-25 (for reasons like goods receipt per Circular 170)
• Reclaimed within specified time period (by November 30, 2024)

GSTR-9 Reporting for FY 2024-25:

• Table 6A1: Report the reclaimed amount (it’s FY 2023-24 ITC claimed in FY 2024-25)
• Table 6H: Do NOT report here
• Table 6B to 6G: Do NOT report here

Logic: Since this is preceding year ITC claimed in current year (and not Rule 37/37A), it goes into 6A1. It doesn’t go into 6H because 6H is only for bifurcating current year ITC (Table 6A2).

Scenario 2: FY 2023-24 ITC Reclaimed in FY 2024-25 (Rule 37/37A)

Background:

• Invoice from FY 2023-24
• ITC claimed and reversed in FY 2023-24 due to non-payment (Rule 37)
• Reclaimed in FY 2024-25 after making payment

GSTR-9 Reporting for FY 2024-25:

• Table 6A1: Do NOT report here
• Table 6H: Report the reclaimed amount

Logic: Rule 37/37A reclaims are treated as ITC of the year in which reclaim occurs. Therefore, it’s current year ITC for FY 2024-25, goes into 6H, and is specifically excluded from 6A1.

Scenario 3: FY 2024-25 ITC Reclaimed in FY 2025-26 (Non-Rule 37/37A)

Background:

• Invoice from FY 2024-25
• ITC claimed and reversed in FY 2024-25
• Reclaimed in FY 2025-26 (by November 30, 2025)

GSTR-9 Reporting:

For FY 2024-25:

• Table 6B: Report original claim
• Table 7: Report reversal (in applicable sub-table)
• Table 13: Report that this ITC will be reclaimed in next FY
• Table 6H: Do NOT report (reclaim hasn’t happened yet in this FY)

For FY 2025-26:

• Table 6A1: Report the reclaimed amount (it’s preceding FY ITC)
• Table 6H: Do NOT report

Scenario 4: FY 2024-25 ITC Reclaimed in FY 2025-26 (Rule 37/37A)

Background:

• Invoice from FY 2024-25
• ITC claimed and reversed in FY 2024-25 due to Rule 37
• Reclaimed in FY 2025-26 after payment

GSTR-9 Reporting:

For FY 2024-25:

• Table 6B: Report original claim
• Table 7A (or 7A1): Report reversal under Rule 37 (or 37A)
• Table 13: Do NOT report
• Table 6H: Do NOT report

For FY 2025-26:

• Table 6H: Report the reclaimed amount
• Table 6A1: Do NOT report

Logic: Rule 37/37A reclaims are ITC of the year of reclaim. Since reclaim is in FY 2025-26, it’s that year’s ITC, goes into 6H of that year, and is excluded from 6A1.

Table 6I and 6J: The Reconciliation Check

After completing all the bifurcation from 6B through 6H, two final tables verify your accuracy:

Table 6I: Sum of Tables 6B to 6H

This is a simple addition of all your bifurcated ITC categories.

Table 6J: The Difference Test

Table 6J = Table 6I minus Table 6A2

Target: Table 6J should be zero or very close to zero.

If Table 6J shows a significant difference, it indicates:

• Bifurcation errors in Tables 6B-6H
• Incorrect reporting in Table 6A1
• Misclassification of ITC categories

Why FY 2024-25 Eliminates 6J Mismatches

In earlier years (until FY 2023-24), Table 6J often showed differences because:

• Preceding year ITC claimed in current year was mixed with current year ITC
• No mechanism existed to separate them
• This created structural mismatches

FY 2024-25 solution: Table 6A1 cleanly removes preceding year ITC from the bifurcation requirement. Since Tables 6B-6H now only deal with current year ITC (Table 6A2), and Table 6A2 excludes preceding year ITC (6A1), the reconciliation becomes mathematically sound.

Practical Example: Complete Bifurcation Walkthrough

Let’s work through a comprehensive example covering multiple scenarios:

Facts for Mr. A in FY 2024-25:

1. April 2024: Claimed ₹1,00,000 ITC on domestic purchases (FY 2024-25 invoices)
2. May 2024: Claimed ₹15,000 ITC on FY 2023-24 invoice (missed last year)
3. June 2024: Claimed ₹20,000 on capital goods
4. October 2024: Reversed ₹50,000 from April claim due to Rule 37 (non-payment)
5. January 2025: Claimed ₹30,000 on import of goods
6. March 2025: Reclaimed the ₹50,000 after making payment

Step 1: Calculate Table 6A

• April: ₹1,00,000
• May: ₹15,000
• June: ₹20,000
• January: ₹30,000
• March: ₹50,000 (reclaim)
• Table 6A Total: ₹2,15,000

Step 2: Calculate Table 6A1

• May’s ₹15,000 is FY 2023-24 ITC
• Table 6A1: ₹15,000

Step 3: Calculate Table 6A2

• Table 6A2 = ₹2,15,000 – ₹15,000
• Table 6A2: ₹2,00,000

Step 4: Bifurcate into 6B-6H

• Table 6B (domestic): ₹1,00,000 (April original claim)
• Table 6E (imports): ₹30,000
• Table 6G (capital goods—subset): ₹20,000
• Table 6H (reclaim): ₹50,000
• Table 6I (sum): ₹1,00,000 + ₹30,000 + ₹50,000 = ₹1,80,000

Wait… there’s a problem!

Table 6I (₹1,80,000) ≠ Table 6A2 (₹2,00,000)
Table 6J = ₹20,000 difference

Error identified: We forgot to include the ₹20,000 capital goods in the main categories. Capital goods must first be included in the appropriate category (6B, 6C, 6D, 6E, or 6F) and then separately shown in 6G.

Corrected Step 4:

• Table 6B: ₹1,20,000 (₹1,00,000 April + ₹20,000 capital goods)
• Table 6E: ₹30,000
• Table 6G: ₹20,000 (this is a sub-classification, not additional)
• Table 6H: ₹50,000
• Table 6I: ₹1,20,000 + ₹30,000 + ₹50,000 = ₹2,00,000
• Table 6J: ₹2,00,000 – ₹2,00,000 = Zero ✓

Common Mistakes to Avoid

Mistake 1: Putting All Reclaims in 6H

Wrong: Reporting all reclaimed ITC in 6H regardless of circumstances
Correct: Only current year ITC reclaims go in 6H; preceding year non-Rule 37/37A reclaims go in 6A1

Mistake 2: Double-Counting Capital Goods

Wrong: Adding Table 6G as an additional amount to Table 6I
Correct: Table 6G is a subset shown separately for information; it’s already included in 6B-6F

Mistake 3: Reporting Preceding Year Reversals in Table 7

Wrong: Reporting FY 2023-24 ITC reversals made in FY 2024-25 GSTR-3B in Table 7
Correct: Table 7 only captures reversals of current FY (2024-25) ITC; preceding year reversals are not reported anywhere in FY 2024-25 GSTR-9

Mistake 4: Ignoring Table 6A1 for Missed ITC

Wrong: Claiming missed FY 2023-24 ITC in FY 2024-25 and only reporting in 6A
Correct: Must also report in 6A1 to correctly calculate 6A2 and avoid 6J mismatch

Mistake 5: Rule 37 Confusion Across Years

Wrong: Treating Rule 37 reclaims the same as other reclaims
Correct: Rule 37/37A reclaims are always ITC of the year of reclaim, always go in 6H, never in 6A1

Label Changes for FY 2024-25: Table 6M

You might notice Table 6M has a label change from previous years, but this doesn’t affect reporting requirements.

Table 6M Purpose: Report ITC claimed through forms ITC-01, ITC-02, and ITC-02A (transitional credit, capital goods transfers, etc.).

The label change simply aligns the table description with the notified form instructions, no change in what you report.

Best Practices for Accurate ITC Bifurcation

1. Maintain Separate Registers: Keep distinct records for current FY and preceding FY ITC claims to easily populate 6A1.
2. Track Reversals and Reclaims: Maintain a reversal-reclaim register showing dates, reasons, and which FY the original invoice pertained to.
3. Identify Rule 37/37A Separately: Flag these specifically since they have unique treatment regardless of invoice year.
4. Reconcile Monthly: Don’t wait until annual return time. Reconcile GSTR-3B Table 4A with your books monthly to ensure accurate 6A auto-population.
5. Use the Verification Formula: Always check that 6I = 6A2, making 6J zero before submitting.
6. Document Capital Goods: Clearly mark capital goods purchases to accurately complete Table 6G while ensuring they’re also in the appropriate main category.

The Connection to Table 7: ITC Reversals

While this article focuses on claiming ITC (Tables 6A-6H), it’s important to understand that Table 7 captures the reversal side:

• Table 7A: Reversals under Rule 37
• Table 7A1: Reversals under Rule 37A
• Table 7B to 7G: Reversals for other specific reasons
• Table 7H: Other reversals
• Table 7I: Total reversals (sum of 7A to 7H)
• Table 7J: Net ITC after reversals

Table 7 only includes reversals of current FY ITC. If you reversed FY 2023-24 ITC in FY 2024-25, it doesn’t appear in Table 7 of FY 2024-25 GSTR-9.

Conclusion

The restructured ITC reporting in Tables 6A, 6A1, and 6A2 for FY 2024-25 represents a significant improvement in GSTR-9 design. By cleanly separating preceding year ITC from current year ITC through Table 6A1, the system eliminates the structural reconciliation problems that plagued earlier years.

The key to accurate reporting lies in understanding:

• What goes into Table 6A1 (preceding year ITC, excluding Rule 37/37A reclaims)
• How to calculate Table 6A2 (the base for bifurcation)
• Which ITC goes into which category (6B through 6H)
• The special treatment of Rule 37/37A reclaims (always in 6H, always ITC of reclaim year)
• The goal of zero difference in Table 6J

By following the principles and examples in this guide, you can confidently complete the ITC reporting section of GSTR-9, knowing your bifurcation is accurate and your reconciliation will balance.

Up next: Understanding Table 8C and how to report missed ITC that you claim in the next financial year, including the critical distinction between fresh claims and reclaims.

Reference:

GSTN’s Consolidated FAǪs on GSTR 9/9C for the FY 2024-25 dated 17/12/2025