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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.
GST
Last year's ITC claimed in April to November
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Provisions
Sec 16(4), CGST Act 2017; Rule 80, CGST Rules 2017
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.
Close
- List all invoices of the year claimed between April and November of the next year
- Separate normal late claims from Rule 37 or 37A reclaims
- Report normal late claims in Tables 8C and 13
- Report Rule 37 or 37A reclaims in the correct year's Table 6H
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