GSTR-9 Tables 6B to 6H: Classifying ITC Availed

GSTR 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.

Tables 6B to 6H do not add credit — they classify the figure already auto-populated in 6A. Which is why Table 6J, the difference between the classification total and the auto-populated total, "should ideally be nil". The classification rules for reclaimed credit changed for FY 2024-25, and the change matters.

6B covers "inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)"; 6C reverse charge from unregistered persons and 6D from registered persons; 6E import of goods and 6F import of services; 6G credit received from an ISD; 6H "Amount of ITC reclaimed (other than B above)". 6I sub-totals B to H, and 6J is the difference from 6A — "Ideally, the difference in Table 6J should be nil."

Table 6B: three rules that decide the figure

Bifurcation is mandatory. "the total ITC availed is to be classified as ITC on inputs, ITC on capital goods, and ITC on input services" — the option to report everything as "inputs" applied "only for FY 2017-18 and FY 2018-19. From FY 2019-20 onwards, the bifurcation between the ITC availed on inputs & capital goods is mandatory. Further, relaxation has been provided to include credit pertaining to input services under the head 'inputs'."

So two of the three columns must be right: inputs and capital goods. Input services may still be folded into inputs.

Gross or net follows GSTR-3B. "if the registered person has disclosed gross total ITC in Table 4A of Form GSTR-3B and reduced the ineligible ITC in Table 4B(1), then he should disclose the gross total ITC in Table 6B", with the ineligible portion appearing in Table 7E. "Where the registered person has disclosed only the net ITC in Table 4A, he must disclose the same in Table 6B."

Reclaimed credit is excluded. "The ITC which was availed, reversed and then reclaimed in the ITC ledger is to be reported in Table 6(H) and not in Table 6(B)."

The Circular 170 framework behind Table 6B

The Guide sets out the reporting chain the circular established, because it governs which GSTR-3B row a figure came from.

Steps 1 to 3 — how credit becomes available. The supplier files GSTR-1 or IFF by the 11th of the following month; only properly filed invoices "are automatically reflected in the recipient's GSTR-2B, auto-drafted… on the 14th of every month"; and "a recipient is only eligible to claim ITC on invoices/debit notes that appear in their GSTR-2B" — claimed in Table 4(A)(5), All Other ITC. Late-reported invoices "will only appear in the next month's GSTR-2B."

Step 4 — the two kinds of reversal.

Temporary reversal — re-availment possible, where the credit is otherwise valid but a condition is unmet:

• "the inward is not reported in the books of account";
• "ITC is claimed based on GSTR-2B, but the invoice copy is missing or goods/services are not yet received (violates Section 16(2)(a) or 16(2)(b))";
• "when the payment is not made to the supplier within time prescribed under rule 37";
• "when the supplier fails to meet a compliance requirement (like filing GSTR-3B and paying tax)."

Reported in Table 4(B)(2) and re-availed in Table 4(D)(2), subject to the section 16(4) outer limit.

Permanent reversal — re-availment not possible, where a section 16(2) condition is fundamentally unmet: blocked credits, rule 42 and 43 apportionment, section 17(5)(h) losses and free samples, or a supplier whose registration was cancelled retrospectively. Reported in Table 4(B)(1).

The GSTR-9 consequence:

• first-time claim of current-year ITC → "reported only once in Table 6B";
• credit reversed and later re-claimed → "must be reported in Table 6H."

6C and 6D: the reverse charge split

"Inward supply received from un-registered persons liable to reverse charge to be declared under Table 6C and from registered person under Table 6D."

Merging them was allowed only until FY 2020-21. "from FY 2021-22 onwards, the details for inward supplies from unregistered and registered persons has to be disclosed separately."

Two verification points:

• "In case of inward supply from registered person, the tax liability… should be such as declared in Form GSTR-1 by the supplier", reflected in the recipient's GSTR-2B;
• "In case of inward supply from unregistered person, the tax liability payout shall be determined by the registered person" — self-assessed, on a self-invoice.

And a hard arithmetic check: "The total of Table 6C and Table 6D shall not exceed the data disclosed in Table 4G – Inward supplies of which tax is to be paid on reverse charge basis."

Credit cannot exceed the tax paid. If 6C + 6D exceeds 4G, either credit was taken on RCM that was never discharged, or 4G was under-reported. From Table 4A(3) of GSTR-3B.

6E and 6F: imports

6E — import of goods, "including supplies from SEZ units", from the bill of entry. Two cautions:

• "Only the IGST paid on the import of goods can be availed as ITC. BCD and Social Welfare Surcharge cannot be availed as ITC."
• "ensure that the GSTIN is updated in the ICEGATE and the GSTIN appears on the Bill of Entry."

Bifurcation between inputs and capital goods is mandatory in 6E. From Table 4A(1) of GSTR-3B.

6F — import of services, from Table 4A(2) of GSTR-3B. "liability to pay GST on the import of services arises only if conditions specified in section 2(11) of the IGST Act are satisfied", and per rule 34(2) the exchange rate is "the rate of exchange determined as per the generally accepted accounting principles as on the date of time of supply."

6G: ISD credit

"The registered person should have the tax invoice issued by ISD under rule 54(1)."

And a sequencing rule: "the ineligible portion of ITC distributed should be availed first than reversed in Table 4B(1) of Form GSTR-3B."

Not netted at receipt. An ISD distributes eligible and ineligible credit separately; the recipient takes both, then reverses the ineligible portion — so 6G is a gross figure with the reversal appearing in Table 7. From Table 4A(4) of GSTR-3B. ISD mandatory from 1 April 2025 →

Table 6H, and the change for FY 2024-25

The original rule came from the Press Release of 3 July 2019: "the label in Table 6H clearly states that information declared in Table 6H is exclusive of Table 6B. Therefore, information of such input tax credit is to be declared in one of the rows only."

Under that rule, credit claimed, reversed and reclaimed within the same year could go in either 6B or 6H, "and are not required to report the reversal in Table 7."

From FY 2024-25 the treatment is three-legged:

• "When ITC is claimed first time on regular inward supplies… you must report this first-time claim in Table 6B."
• "The amount of ITC you had to reverse (for any reason other than rule 37 or 37A) must be reported in Table 7."
• "The amount of ITC you are now claiming back (reclaiming) must only be reported Table 6H."

And the cross-year rule: "If ITC is claimed and reversed in a previous FY for any other reason, and you are now reclaiming it, you MUST NOT report the same in Table 6H. Instead, you must report it in Table 6A1 of Form GSTR-9 of next financial year."

Two further 6H rules:

• Rule 37 reclaims have no time limit — "If full or proportionate ITC is reversed due to non-payment… within 180 days, the recipient becomes eligible to reclaim the credit upon making the payment, without any time limit", reported in 6H for the year of reclaim.
• Temporary reversals reclaimed in a later year — "the taxpayer must report the said credit in Table 13 of Form GSTR-9 for the reporting FY, and again report the reclaimed ITC in Table 6A1" of the following year's return.

GSTN's advisory adds one clear negative. Where ITC of the reporting year was reversed under the second proviso to section 16(2) and reclaimed the next year, "the reclaimed ITC should be reported in Table 6H of Form GSTR-9 for the next financial year. It should not be reported in Table 8C or Table 13 of Form GSTR-9 for the reporting financial year."

Key takeaways

• Tables 6B to 6H classify the auto-populated 6A figure; Table 6J should be nil.
• Inputs and capital goods must be bifurcated from FY 2019-20; input services may sit under inputs.
• 6B follows GSTR-3B: gross if 3B was gross with 17(5) reversed in 4B(1), net if 3B was net.
• 6C and 6D must be split from FY 2021-22; 6C + 6D cannot exceed 4G.
• 6E takes only IGST — BCD and Social Welfare Surcharge are never creditable — and needs the GSTIN on the bill of entry and in ICEGATE.
• 6G is gross ISD credit; the ineligible portion is availed then reversed, not netted.
• From FY 2024-25: first claim → 6B; reversal → Table 7; reclaim → 6H only.
• Cross-year reclaims (other than rule 37/37A) go to Table 6A1 of the next year's return, not 6H.
• Rule 37 reclaims have no time limit and are reported in 6H for the year of reclaim.

Read next

• GSTR-9 Table 6A and the New Table 6A1
• GSTR-9 Table 7: ITC Reversed and Ineligible ITC
• GSTR-9 Tables 6K to 6O: Transition Credit and ITC-01, ITC-02

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9 and its instructions, sections 2(11) of the IGST Act, 2017, sections 16, 17 and 18 of the CGST Act, 2017, rules 34(2), 36(4), 37, 37A and 54(1) of the CGST Rules, 2017, Circular No. 170/02/2022-GST, the CBIC Press Release dated 3 July 2019 and GSTN advisories, as reproduced in the ICAI Technical Guide on GST Annual Return (Form GSTR-9).