Answer

1. F

   Facts

   ITC of a year that is claimed in the next year by 30 November is reported in GSTR-9 of the original year. It goes in Table 8C and Table 13. Credit reclaimed under Rule 37 or 37A goes elsewhere.

2. P

   Provisions and law

   • Sec 16(4), CGST Act 2017ITC of a year can be taken only till 30 November after the year or filing of the annual return, whichever is earlier
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   Example: an invoice of March 2026 with Rs 18,000 GST reached your GSTR-2B late and you claimed it in GSTR-3B of May 2026. In GSTR-9 for FY 2025-26, show it in Table 8C and Table 13. In GSTR-9 for FY 2026-27, Table 6A1 captures prior-year ITC claimed in that year, so it is not counted twice. Reclaims of credit reversed for non-payment go to Table 6H.

4. C

   Conclusion

   1. 1List all invoices of the year claimed between April and November of the next year
   2. 2Separate normal late claims from Rule 37 or 37A reclaims
   3. 3Report normal late claims in Tables 8C and 13
   4. 4Report Rule 37 or 37A reclaims in the correct year's Table 6H

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.