GSTR-9 for FY 2024-25 – Column A1 of Table 6
Taxpayers can now report Input Tax Credit (ITC) pertaining to the previous financial year that was claimed in the current year’s GSTR-3B.
Earlier, there was ambiguity regarding where and how to disclose such ITC in the Rnnual Return, often resulting in mismatches, notices, and unnecessary litigation.
✅ Now, with this clarification, taxpayers can:
Accurately disclose ITC of the previous year claimed in the current year’s 3B.