GSTR-9 Table 6A and the New Table 6A1

The New Table 6A1 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Instruction 2A requires Tables 6 and 7 to carry only the current year's values. But credit for a March invoice is routinely availed in April — so a new row, Table 6A1, was added to hold it. What was not added is a row for the reversal of that same credit, and GSTN has confirmed there is none.

Table 6A is "the total amount of input tax credit availed through Form GSTR-3B (sum total of Table 4A of Form GSTR-3B)" — auto-populated and non-editable. Table 6A1 captures "ITC of preceding financial year availed the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A." Per Instruction No. 2A, "Tables 6 and 7… taxpayers expected to report only the values relevant to the current financial year. Values from the previous financial year should not be included."

What Table 6A actually contains now

Table 6A is the sum of Table 4A of GSTR-3B, and what that means changed in 2022.

Per paragraph 4.3 of Circular No. 170/02/2022-GST dated 06.07.2022: "the entire set of data that is available in FORM GSTR-2B is carried to the table 4 in FORM GSTR-3B, except for the details regarding ITC that is not available… either on account of limitation of time period as delineated in section 16(4) or where the recipient of an intra-State supply is located in a different State/UT than that of place of supply."

The consequence for GSTR-9: "with the above change the Credit Notes shall be netted off with the ITC Available in a tax period, consequently no need to manually report Credit Note Reversals in Form GSTR-9 as well."

And the timing of that change matters when reading older returns: "the auto-population in Table 6A of GSTR-9 is sum-total of Table 4A of GSTR-3B, which has amended functionality since August 2022 (i.e. FY 2022-23)… this reporting change in GSTR-3B would have full year impact from FY 2023-2024 onwards."

So FY 2022-23 is a hybrid year — eight months on the old basis, four on the new — and comparisons across FY 2022-23 and FY 2023-24 are not like for like.

Why Table 6A1 was added

"To implement this, a new field — 6.A1 — has been added, allowing registered taxpayers to separately report Input Tax Credit claimed on tax invoices issued in the prior financial year."

The mechanics: "previous-year ITC availed in the current FY (via GSTR-3B from April to October 2025, filed up to November 30, 2025) is segregated in the new Table 6A1. This amount auto-populates into Table 6A but is deducted to derive net current-year ITC in Table 6A2 for bifurcation into Tables 6B–6H. Reversals remain in Table 7 (current-year only), and reclaims follow specific rules (e.g. Rule 37/37A in 6H; others in 6A1)."

And the purpose: "This aligns with FAQs 6 and 8 on GSTR-9/9C for FY 2024-25, preventing mismatches in Table 6J" — Table 6J being the difference between the classified total (6I) and the auto-populated total (6A), which should be nil.

Note the exclusion in the label. Table 6A1 covers preceding-year ITC other than rule 37 and rule 37A reclaims, which go to Table 6H instead.

The gap GSTN confirmed

The Guide sets out two schools of thought and records which one prevailed.

The alternative view was to "Report gross ITC pertaining to previous FY in Table 6A1 and current-year reversals in Table 7 to maintain zero net impact on current-year bifurcation (6A2) and Table 6J accuracy."

GSTN rejected it. Per FAQ No. 02 dated 4 December 2025, on a query about ineligible FY 2023-24 ITC availed and reversed in FY 2024-25:

"The ITC claimed for FY 2023-24 in the FY 2024-25 needs to be reported in 6A1. However, ITC reversal of FY 2023-24, reported in GSTR 3B for FY 2024-25, need not to report in the Table 7 of GSTR 9 of FY 2024-25. Table 6B to Table 6H and Table 7A to table 7H will contain the details of ITC for the current year only (2024-25)."

So the position is:

• PFY ITC availed in CFY → Table 6A1, on a gross basis, "inclusive of any eligible adjustments but exclusive of Rule 37/37A reclaims";
• Reversal of that PFY ITC → reported nowhere, because "there is no dedicated field" and Instruction 2A confines Table 7 to current-year reversals;
• ITC claimed and reversed in the same year, both relating to PFY → "No Reporting Required."

The blind spot, and how the Guide says to manage it

The Guide does not pretend this is satisfactory:

"The guidelines correctly mandate gross disclosure in Table 6A1 to mirror GSTR-3B claims, but the absence of a dedicated field for PFY-linked reversals (despite FAQs mandating a distinction) creates a blind spot and an assessment notice challenging 'Excess ITC Claimed'."

Why the notice risk is real. Table 6A1 shows credit availed with no matching reversal anywhere in the return, so the annual return overstates net credit for that stream — and a scrutiny under section 61 comparing GSTR-9 against GSTR-3B will find the difference.

Three recommended measures:

• "Ensure that both the availment and reversal of PFY-related ITC are accurately reported in Table 12 and Table 13 of Form GSTR-9 for the relevant year";
• "Report eligible ITC in Tables 12A to 12C of GSTR-9C of the current financial year, consistent with the taxpayer's adopted accounting methodology";
• "Any variance reflected in Table 12F of GSTR-9C due to non-reversal of ITC should be appropriately clarified in Table 13 of GSTR-9C by providing detailed reasons for unreconciled differences."

In short: the annual return has no home for the item, so the explanation belongs in the reconciliation statement. Part V, Tables 12 and 13 →

And gross disclosure in 6A1 is itself protective: it "ensures the portal's algorithmic reconciliation with GSTR-3B aggregates, mitigating discrepancies that could flag under Section 61 (scrutiny of returns)."

Key takeaways

• Table 6A is the sum of Table 4A of GSTR-3B, auto-populated and non-editable.
• Since Circular No. 170/02/2022-GST, credit notes are netted within GSTR-3B, so no manual credit-note reversal is needed in GSTR-9 — with full-year effect from FY 2023-24.
• Instruction No. 2A confines Tables 6 and 7 to current-year values only.
• Table 6A1 holds preceding-year ITC availed in the current year, gross, excluding rule 37/37A reclaims — which go to Table 6H.
• 6A1 auto-populates into 6A but is deducted to derive 6A2, the base for bifurcation into Tables 6B to 6H.
• GSTN FAQ No. 02 dated 04.12.2025: the reversal of PFY ITC is not reported in Table 7 — and has no other home.
• ITC of PFY claimed and reversed in the same current year requires no reporting at all.
• The resulting blind spot invites an "excess ITC" notice under section 61 — manage it through Tables 12 and 13 of GSTR-9 and Tables 12A to 12C and 13 of GSTR-9C.

Read next

• GSTR-9 Tables 6B to 6H: Classifying ITC Availed
• GSTR-9 Table 7: ITC Reversed and Ineligible ITC
• GSTR-9 Part V: Tables 10 to 14, the Next-Year Corrections

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9 and its instructions, sections 16(4) and 61 of the CGST Act, 2017, rules 37 and 37A of the CGST Rules, 2017, Circular No. 170/02/2022-GST dated 6 July 2022 and GSTN FAQ No. 02 dated 4 December 2025, as reproduced in the ICAI Technical Guide on GST Annual Return (Form GSTR-9).