GSTR-9C Table 14: Expense-Head-Wise ITC Reconciliation

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Every other credit table in the GST returns works at aggregate level. Table 14 works ledger by ledger — seventeen expense heads, each requiring total ITC and eligible ITC as separate columns. The gap between the two columns is the point.

Table 14 reconciles "ITC declared in Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual Financial Statement or books of account", across heads 14A to 14Q, with columns for Value, Amount of Total ITC and Amount of eligible ITC availed. 14R auto-totals the eligible column; 14S is "Net ITC availed as declared in the annual return" from Table 7J of GSTR-9; 14T is the unreconciled difference, ITC 2. It has been optional for FY 2017-18 through FY 2024-25.

The seventeen heads

"The various sub-heads specified under this Table are general expenses in the audited annual financial statement or books of account on which ITC may or may not be available… this is only an indicative list… Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid/was payable are to be declared here."

Two heads are there precisely because credit is not available on them. 14F is the section 17(5)(h) list verbatim, and 14H — employees' cost — is a Schedule III non-supply. Their presence forces the ineligible amounts into view rather than letting them disappear into "miscellaneous".

Why there are two credit columns

"The Column 4 of Table 14 uses two words 'eligible' and 'availed'. Thus, it seems that the registered person has to include ITC which has been availed and the eligible one out of these. Thus, the Government would get to know the in-eligible amounts of ITC."

That is the whole design. Column 3 minus Column 4, head by head, gives the ineligible credit the taxpayer identified — and its distribution across heads tells the reader where the blocked credit sits.

The Guide's illustration, from a purchase account:

• ITC on raw material: ₹1,50,000 (purchase value ₹20,00,000);
• ITC on consumables: ₹60,000 (purchase value ₹4,00,000);
• ITC on food items for staff: ₹12,000 (purchase value ₹1,20,000);
• ITC availed from the purchase account: ₹2,22,000.

Reported as: Value ₹25,20,000; Amount of Total ITC ₹2,22,000; Amount of eligible ITC availed ₹2,10,000.

The ₹12,000 on staff food is blocked under section 17(5)(b)(i) and drops out of column 4 — while remaining in column 3, because it was availed.

How it ties to Table 12

"This is another way of representing the detail of Tables 12 and 13 of the same form. In Table 14, instead of examining the ITC on a global level, the point requires the registered person to provide expense ledger wise details of ITC claimed."

And the arithmetic tie: "The total of this Table in Column 3 of Table 14 should be equal to Table 12A of FORM GSTR-9C."

So Part IV contains two reconciliations of the same credit — Table 12 vertically, from books to return with timing adjustments; Table 14 horizontally, across expense heads with an eligibility split. Column 3 of 14 must equal 12A; 14S equals 12E; and the two difference rows, 12F (ITC 1) and 14T (ITC 2), both feed Table 16.

What it demands of the accounting system

"The balances shall be available only on the detailed examination of such ledgers. The nomenclature of the ledgers may be different as per the books of accounts of the registered person."

"The registered person has to undertake the detailed examination of all expense in the asset ledger to ensure that the above values have been correctly filled. It is possible that in the absence of a detailed examination of each expense, such reporting of eligible ITC may not be reported correctly."

And the conclusion: "This point requires detailed examination of the books of accounts to establish that registered person has taken only eligible ITC. This requires a sound accounting system so that this exercise can be completed in given time frames."

Which is the reason the table has remained optional every year since FY 2017-18 — through FY 2024-25. Producing it requires an eligibility flag at ledger level, which most systems do not carry natively.

But two reasons to prepare it anyway. It is the only place where ineligible credit is quantified head by head, so it is the natural working paper if a section 17(5) question is later raised. And column 3 tying to 12A is an independent check on the Table 12 figure.

Key takeaways

• Table 14 reconciles credit expense head by head, across seventeen indicative heads that may be added to or deleted.
• Two credit columns — total ITC and eligible ITC availed — and the difference is the ineligible credit.
• 14F (goods lost, stolen, destroyed, written off, gifted or free samples) and 14H (employees' cost) exist to surface blocked and non-supply items.
• Column 3 must equal Table 12A; 14S comes from Table 7J of GSTR-9; 14T is ITC 2.
• The Guide's example blocks ₹12,000 of staff food credit out of ₹2,22,000 availed, leaving ₹2,10,000 eligible.
• It is "another way of representing the detail of Tables 12 and 13" — the same credit, examined horizontally rather than vertically.
• It requires ledger-level examination and a sound accounting system.
• Optional for every year from FY 2017-18 through FY 2024-25.

Read next

• GSTR-9C Tables 15 and 16: Unreconciled ITC and Tax Payable
• GSTR-9C Table 12: Reconciliation of Net Input Tax Credit
• GSTR-9 Table 7: ITC Reversed and Ineligible ITC

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9C and its instructions, Form GSTR-9 and section 17(5) of the CGST Act, 2017, as reproduced in the ICAI Technical Guide on GST Reconciliation Statement (Form GSTR-9C).