Table 8C GSTR-9: Missed ITC Reporting FY 2024-25

Table 8C is perhaps the most misunderstood section of GSTR-9, causing confusion even among experienced tax professionals. It specifically deals with missed ITC, Input Tax Credit pertaining to FY 2024-25 that you didn’t claim during the financial year but claimed later in FY 2025-26 within the permissible time limit.

The confusion often stems from determining what qualifies as “missed ITC” versus what’s a “reclaim.” Getting this distinction right is crucial because misreporting in Table 8C creates cascading errors in Table 8D, the reconciliation difference. This guide clarifies exactly what belongs in Table 8C, when to use Table 13 instead, and how the entire Table 8 reconciliation framework operates.

Understanding the Table 8 Reconciliation Structure

Before focusing on Table 8C, let’s understand how all Table 8 components work together to create a complete ITC reconciliation:

Table 8A: ITC available based on supplier filings (from GSTR-2B)
Table 8B: ITC claimed in FY 2024-25 (from Table 6B)
Table 8C: ITC claimed in FY 2025-26 for FY 2024-25 invoices (missed ITC)
Table 8D: Reconciliation difference = 8A – (8B + 8C)

The logic is straightforward: What was available (8A) should equal what you claimed during the year (8B) plus what you claimed in the next year (8C). Any remaining difference (8D) requires explanation.

Table 8B: The Starting Point

Table 8B is auto-populated from Table 6B of your GSTR-9. It represents ITC on inward supplies (other than imports and reverse charge) that you claimed in FY 2024-25.

Important Change for FY 2024-25: Delinking of Table 6H

In previous years, Table 8B was auto-populated from both Table 6B and Table 6H. This created problems because:

• Reclaimed ITC was appearing in Table 8B
• But it wasn’t appearing in Table 8A (since GSTR-2B doesn’t show the same invoice twice)
• This created artificial differences in Table 8D

From FY 2024-25 onwards, Table 8B auto-populates only from Table 6B. Reclaimed ITC (Table 6H) is deliberately excluded from Table 8B.

Why This Delinking Matters

When you reclaim ITC, it doesn’t reappear in GSTR-2B. The invoice was already there when you originally claimed it. By excluding Table 6H from Table 8B, the system ensures that:

• Table 8A shows the invoice once (as it appears once in GSTR-2B)
• Table 8B shows your claim once (original claim only, not reclaim)
• No artificial mismatch is created in Table 8D

Table 8C: What Exactly Is “Missed ITC”?

Table 8C contains the most critical distinction in GSTR-9: understanding what qualifies as “missed ITC” that should be reported here.

The Core Definition

Table 8C captures ITC of current FY (2024-25) that:

1. Pertains to FY 2024-25 based on invoice date or tax period
2. Was NOT claimed at all during FY 2024-25
3. Was claimed for the first time in FY 2025-26
4. Within the specified time period (up to November 30, 2025, or filing of annual return, whichever is earlier)

The Critical Exclusion

Table 8C shall NOT include: ITC that was claimed and then reversed in FY 2024-25, even if you reclaim it in FY 2025-26.

This exclusion is fundamental to understanding Table 8C. Once ITC has been claimed (even if later reversed), it’s no longer “missed” ITC, it’s a “reclaim” situation with entirely different reporting requirements.

Two Scenarios for Reporting in Table 8C

There are exactly two circumstances when you report ITC in Table 8C:

Scenario 1: You Missed Claiming Available ITC

Situation:

• Invoice pertains to FY 2024-25
• Appeared in your GSTR-2B during FY 2024-25
• You simply forgot to claim it in any GSTR-3B of FY 2024-25
• You claim it for the first time in Table 4A5 of GSTR-3B in FY 2025-26

Example: You purchased goods in January 2025 for ₹50,000 + ₹9,000 GST. Your supplier filed their GSTR-1 for January 2025 on February 11, 2025. The invoice appeared in your February 2025 GSTR-2B. However, you overlooked it and didn’t claim the ₹9,000 ITC in any GSTR-3B during FY 2024-25. In May 2025, you discover this missed ITC and claim it in your GSTR-3B for May 2025 (Table 4A5).

GSTR-9 Reporting for FY 2024-25:

• Table 8A: ₹9,000 (invoice appeared in GSTR-2B of FY 2024-25)
• Table 8B: ₹0 (you didn’t claim it in FY 2024-25, so not in Table 6B)
• Table 8C: ₹9,000 (first-time claim in next FY)
• Table 13: ₹9,000 (ITC of current FY availed in next FY)
• Table 8D: ₹9,000 – (₹0 + ₹9,000) = ₹0 (perfectly reconciled)

Scenario 2: Supplier Added Invoice Late

Situation:

• Transaction occurred in FY 2024-25
• Supplier did NOT report the invoice in any GSTR-1 filed during FY 2024-25
• Supplier added the invoice in GSTR-1 filed between April 2025 to October 2025
• Invoice appeared in your GSTR-2B only in FY 2025-26
• You claim the ITC for the first time in Table 4A5 of GSTR-3B in FY 2025-26

Example: You purchased goods in January 2025. Your supplier forgot to report this invoice in their January 2025 GSTR-1 (or any subsequent GSTR-1 of FY 2024-25). In April 2025, the supplier adds this invoice to their April 2025 GSTR-1, which they file on May 11, 2025. The invoice now appears in your May 2025 GSTR-2B. You claim the ITC in your May 2025 GSTR-3B (Table 4A5).

GSTR-9 Reporting for FY 2024-25:

• Table 8A: Will show this invoice (because it pertains to FY 2024-25, and system includes late additions from April-October of next year)
• Table 8B: ₹0 (you couldn’t claim it in FY 2024-25 since it wasn’t in GSTR-2B)
• Table 8C: Report the ITC amount (first-time claim in next FY)
• Table 13: Report the ITC amount
• Table 8D: Zero difference (reconciled)

Note: For this scenario, the invoice appears in Table 8A only after you file the GSTR-3B for the corresponding tax period in FY 2025-26. The system updates Table 8A dynamically as you file subsequent GSTR-3B returns.

What Does NOT Go in Table 8C: The Reclaim Scenarios

Understanding what to exclude from Table 8C is just as important as knowing what to include. Here are scenarios that explicitly should NOT be reported in Table 8C:

Excluded Scenario 1: Claimed, Reversed, and Reclaimed in Same FY

Situation: ITC claimed in FY 2024-25, reversed in FY 2024-25, and reclaimed in FY 2024-25

Reporting: Already handled in Tables 6B, 6H, and 7 of FY 2024-25. Not relevant to Table 8C.

Excluded Scenario 2: Claimed and Reversed in FY 2024-25, Reclaimed in FY 2025-26

Situation:

• ITC claimed in any month of FY 2024-25 (reported in Table 4A of GSTR-3B)
• Reversed in any month of FY 2024-25 (reported in Table 4B of GSTR-3B)
• Reclaimed in FY 2025-26 (reported in Table 4A5 of GSTR-3B)

Critical Point: This is NOT missed ITC. You already claimed it once in FY 2024-25. It’s a reclaim situation.

Why Table 8C Exclusion is Essential:

• The invoice appeared in Table 8A (from GSTR-2B)
• Your original claim appeared in Table 8B (from Table 6B)
• If you also report the reclaim in Table 8C, you’d be double-counting the same ITC
• This would create an incorrect negative difference in Table 8D

Detailed Example: The Wrong Way and Right Way

Facts:

• March 2025: Claimed ₹10,000 ITC (Table 4A5 of GSTR-3B for March 2025)
• March 2025: Reversed ₹10,000 ITC same month (Table 4B2 of GSTR-3B for March 2025) because goods hadn’t reached factory
• April 2025: Goods arrived, reclaimed ₹10,000 ITC (Table 4A5 of GSTR-3B for April 2025)

Wrong Approach (Causes Error):

• Table 8A: ₹10,000 (invoice in GSTR-2B)
• Table 8B: ₹10,000 (from Table 6B which includes March claim)
• Table 8C: ₹10,000 (WRONG – reporting the reclaim here)
• Table 8D: ₹10,000 – (₹10,000 + ₹10,000) = -₹10,000 (mismatch!)

Correct Approach:

• Table 8A: ₹10,000 (invoice in GSTR-2B)
• Table 8B: ₹10,000 (from Table 6B – original claim)
• Table 6H: ₹10,000 (reclaim, but NOT included in 8B due to delinking)
• Table 7H: ₹10,000 (reversal due to other reasons)
• Table 8C: ₹0 (this is a reclaim, not missed ITC)
• Table 13: ₹10,000 (show reclaim will happen in next FY, depending on reason—explained below)
• Table 8D: ₹10,000 – (₹10,000 + ₹0) = ₹0 (perfect reconciliation)

Table 13: The Companion to Table 8C

Table 13 and Table 8C are closely related but serve different purposes:

Table 13: ITC of the financial year (2024-25) availed in the next financial year
Table 8C: Same ITC as Table 13, but specifically for reconciliation in the Table 8 framework

Generally, what you report in Table 8C should also appear in Table 13. However, there’s an important exception related to the reason for late claim.

When Table 13 and Table 8C Both Apply

Scenario: Genuinely missed ITC (never claimed in FY 2024-25), claimed first time in FY 2025-26

Both tables capture this:

• Table 8C: For reconciliation purposes (part of 8A – 8B – 8C = 8D calculation)
• Table 13: As a disclosure of ITC pertaining to this FY but availed next FY

When Only Table 13 Applies (Not Table 8C)

Scenario: ITC claimed and reversed in FY 2024-25, reclaimed in FY 2025-26 for reasons other than Rule 37/37A

Reporting:

• Table 13: ✓ Report the amount
• Table 8C: ✗ Do NOT report
• Table 6A1 of FY 2025-26: ✓ Report in next year’s GSTR-9

This is the reclaim scenario we discussed earlier. The reclaim goes in Table 13 to disclose it will be claimed next year, but NOT in Table 8C to avoid double-counting in the reconciliation.

When Neither Table 13 Nor Table 8C Apply

Scenario: ITC claimed and reversed in FY 2024-25, reclaimed in FY 2025-26 due to Rule 37/37A

Reporting for FY 2024-25:

• Table 13: ✗ Do NOT report
• Table 8C: ✗ Do NOT report
• Table 6B: ✓ Original claim
• Table 7A or 7A1: ✓ Reversal

Reporting for FY 2025-26:

• Table 6H: ✓ Reclaim goes here
• Table 6A1: ✗ Do NOT report (Rule 37/37A exception)

Rule 37/37A reclaims are treated as ITC of the year in which reclaim occurs, so they belong entirely to FY 2025-26, with no reporting in current year’s Table 13 or 8C.

Table 8D: The Reconciliation Outcome

After completing Tables 8A, 8B, and 8C, Table 8D shows the final reconciliation:

Table 8D = Table 8A – (Table 8B + Table 8C)

What Different 8D Values Mean

Table 8D = Zero or Near-Zero
✓ Perfect reconciliation. ITC available (8A) equals ITC claimed in current FY (8B) plus ITC claimed in next FY (8C).

Table 8D = Positive Value
ITC was available in GSTR-2B but not fully claimed. Possible reasons:

• Blocked credits (Section 17(5) items, i.e. personal use, motor vehicles, etc.)
• Input services for exempt supplies
• Invoices from composition dealers or unregistered suppliers
• Deliberate decision not to claim certain ITC
• Genuine oversight not corrected within time limit

Table 8D = Negative Value
⚠️ Problem: You claimed more ITC than what appeared in GSTR-2B. Possible causes:

• Error in reporting Table 8C (included reclaims when you shouldn’t have)
• Claimed ITC on ineligible documents
• Discrepancies between your records and supplier filings
• System errors (rare, but check auto-population)

A negative Table 8D requires immediate investigation and explanation.

Comprehensive Example: Multiple Scenarios Combined

Let’s work through a complete example covering various ITC situations:

Mr. B’s ITC Transactions for FY 2024-25:

1. Invoice A (June 2024): ₹1,00,000 ITC, claimed in June 2024 GSTR-3B
2. Invoice B (July 2024): ₹50,000 ITC, appeared in GSTR-2B, but Mr. B forgot to claim it in FY 2024-25; claimed in May 2025
3. Invoice C (September 2024): ₹30,000 ITC, claimed in September 2024, reversed same month due to non-receipt of goods; reclaimed in April 2025 after goods received
4. Invoice D (December 2024): ₹40,000 ITC, supplier forgot to report in FY 2024-25; supplier added in May 2025 GSTR-1; Mr. B claimed in June 2025
5. Invoice E (February 2025): ₹20,000 ITC, claimed in February 2025, reversed in February 2025 due to Rule 37 (non-payment); reclaimed in April 2025 after payment

GSTR-9 Reporting for FY 2024-25:

Table 6 Analysis:

• Table 6B: ₹1,00,000 (Invoice A) + ₹30,000 (Invoice C original) + ₹20,000 (Invoice E original) = ₹1,50,000
• Table 6H: ₹30,000 (Invoice C reclaim) + ₹20,000 (Invoice E reclaim) = ₹50,000
• Table 7H: ₹30,000 (Invoice C reversal, other reasons)
• Table 7A: ₹20,000 (Invoice E reversal, Rule 37)

Table 8 Reconciliation:

Table 8A (from GSTR-2B):

• Invoice A: ₹1,00,000
• Invoice B: ₹50,000
• Invoice C: ₹30,000
• Invoice D: ₹40,000 (included because supplier added in next FY within time limit, and you filed GSTR-3B for that period)
• Invoice E: ₹20,000
• Table 8A Total: ₹2,40,000

Table 8B (from Table 6B only, excluding 6H):

• Table 8B: ₹1,50,000

Table 8C (missed ITC claimed first time in next FY):

• Invoice B: ₹50,000 (genuinely missed, never claimed before)
• Invoice C: ✗ NOT included (this was claimed then reversed, so it’s a reclaim, not missed)
• Invoice D: ₹40,000 (supplier added late, first-time claim)
• Invoice E: ✗ NOT included (claimed then reversed, reclaim situation)
• Table 8C Total: ₹90,000

Table 8D:

• 8D = ₹2,40,000 – (₹1,50,000 + ₹90,000)
• Table 8D = ₹0 ✓ Perfect reconciliation

Table 13 (ITC of FY 2024-25 availed in next FY):

• Invoice B: ₹50,000 (missed, claimed in next FY)
• Invoice C: ₹30,000 (reclaimed in next FY for non-Rule 37/37A reason)
• Invoice D: ₹40,000 (late supplier addition, claimed in next FY)
• Invoice E: ✗ NOT included (Rule 37 reclaim—treated as next FY ITC entirely)
• Table 13 Total: ₹1,20,000

Note: Table 13 (₹1,20,000) is more than Table 8C (₹90,000) because Table 13 includes Invoice C reclaim (₹30,000) which Table 8C correctly excludes.

Special Case: Import of Goods

Tables 8A through 8D deal specifically with domestic supplies (corresponding to Table 6B). Import of goods has its own reconciliation section:

Table 8G: IGST paid on import of goods (from Table 6E)
Table 8H: ITC claimed on import of goods in FY 2024-25
Table 8H1: ITC on import of goods claimed in FY 2025-26 (NEW for FY 2024-25)
Table 8I: Difference = 8G – (8H + 8H1)

How Table 8H1 Works

If goods were imported in FY 2024-25 but you claimed the IGST credit in FY 2025-26 (within permitted time), report:

• Table 8G: IGST paid on import (even though not claimed in FY 2024-25)
• Table 8H1: ITC claimed in next FY
• Table 13: Also report here as ITC availed in next FY
• Table 6E: Do NOT report (since not claimed in FY 2024-25)

This mirrors the Table 8C logic for domestic supplies.

Common Mistakes and How to Avoid Them

Mistake 1: Including All Next-FY Claims in Table 8C

Wrong: Every ITC claimed in FY 2025-26 that relates to FY 2024-25 goes in Table 8C
Correct: Only “missed” ITC (never claimed before) goes in Table 8C; reclaims are excluded

Prevention: Maintain a claim-status register showing whether each ITC was claimed, reversed, or never claimed in the original FY.

Mistake 2: Forgetting the Table 6H Delinking

Wrong: Assuming Table 8B includes both Table 6B and Table 6H like in previous years
Correct: From FY 2024-25, Table 8B only includes Table 6B; reclaims in 6H are deliberately excluded

Prevention: Verify what auto-populates in Table 8B before adding Table 8C.

Mistake 3: Not Reporting Missed ITC in Table 13

Wrong: Reporting ITC in Table 8C but forgetting to report the same in Table 13
Correct: Genuinely missed ITC belongs in both Table 8C (reconciliation) and Table 13 (disclosure)

Prevention: Cross-verify that your Table 13 includes all Table 8C amounts plus any non-Rule 37/37A reclaims.

Mistake 4: Treating Rule 37 Reclaims Like Other Reclaims

Wrong: Including Rule 37/37A reclaims in Table 13 of current FY
Correct: Rule 37/37A reclaims are ITC of the reclaim year, reported in Table 6H of next FY only

Prevention: Separately tag all Rule 37 and Rule 37A reversals in your reversal register.

Mistake 5: Assuming Table 8A is Static

Wrong: Believing Table 8A is finalized once GSTR-9 is enabled
Correct: Table 8A updates as you file GSTR-3B returns in FY 2025-26 (for late supplier additions)

Prevention: If filing GSTR-9 early, review Table 8A again before finalization, especially if suppliers added invoices in April-October of next FY.

The Specified Time Period: Critical Deadlines

Understanding the specified time period is crucial for Table 8C reporting:

For FY 2024-25: ITC can be claimed until November 30, 2025, or date of filing annual return, whichever is earlier (per Section 16(4) of CGST Act).

This means:

• Missed ITC claimed from April 2025 to November 2025 qualifies for Table 8C
• ITC claimed after November 30, 2025 (or after filing annual return) is time-barred and should not be reported anywhere in GSTR-9 for FY 2024-25

Strategic Timing for Annual Return Filing

If you have significant missed ITC that you plan to claim in coming months:

• Option 1: Wait to file GSTR-9 until after November 30, 2025, ensuring all legitimate claims are captured
• Option 2: File GSTR-9 earlier with known missed amounts in Table 8C, but be aware that any additional missed ITC you claim later won’t be reflected

Best Practices for Table 8C Management

1. Maintain an ITC Claim Tracker: Throughout the year, track every invoice as “Claimed,” “Reversed,” “Reclaimed,” or “Not Claimed.” This makes Table 8C compilation straightforward.
2. Monthly GSTR-2B Reconciliation: Compare GSTR-2B with your books monthly. Flag invoices you haven’t claimed immediately—don’t discover them only during annual return preparation.
3. Separate Missed vs. Reclaim: When you claim ITC in FY 2025-26 (Table 4A5 of GSTR-3B), note whether it’s:
   • First-time claim (missed) → Goes in Table 8C
   • Reclaim after reversal → Does NOT go in Table 8C
4. Verify Table 8D Before Filing: Always calculate Table 8D manually before submitting GSTR-9. A zero or explainable positive difference validates your Table 8C entries.
5. Document Non-Claims: For ITC available in Table 8A but not claimed (causing positive Table 8D), maintain documentation explaining why:
   • Blocked credit categories
   • Invoices from composition dealers
   • Personal or exempt supply usage
   • Supplier disputes
6. Leverage the Dynamic Update: If suppliers inform you they’re adding old invoices in April-October 2025, plan to claim that ITC within the specified period and report in Table 8C.

Conclusion

Table 8C serves a specific, narrow purpose: capturing genuinely missed ITC that you claim for the first time in the next financial year. The key to accurate reporting is understanding what qualifies as “missed” versus what’s a “reclaim.”

The delinking of Table 6H from Table 8B for FY 2024-25 is a major improvement, eliminating the artificial mismatches caused by reclaimed ITC. Combined with proper use of Table 8C for true missed claims and Table 13 for broader next-FY disclosures, the reconciliation framework in Table 8 becomes mathematically sound.

Remember the golden rule: If you claimed it once in FY 2024-25 (even if later reversed), it’s not “missed”, it’s a reclaim, and it doesn’t belong in Table 8C. This single principle will prevent the majority of Table 8C reporting errors.

By maintaining proper ITC tracking throughout the year, distinguishing between missed claims and reclaims, and understanding the specified time period limitations, you can confidently complete Table 8C and achieve the goal of zero difference in Table 8D.

Next in series: Treatment of ITC reversed and reclaimed under Rule 37/37A, why these special provisions have unique reporting requirements across financial years, and how they differ from all other reversal-reclaim scenarios.

Reference:

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