Every regular taxpayer filing an annual return under Rule 80 of the CGST Rules faces the challenge of Table 6 in Form GSTR-9. While Form GSTR-3B records credit claims in a single consolidated row like Table 4(A)(5) for all other ITC, Form GSTR-9 demands an exact breakdown by expenditure nature. When your purchase register is not mapped to statutory definitions, filling Table 6 leads to arithmetic errors and departmental enquiries.
Statutory framework under Rule 80 and Section 44
Annual return filing is governed by Section 44 of the CGST Act read with Rule 80. Every registered person, except an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person, and a non-resident taxable person, must furnish Form GSTR-9 on the GST portal on or before 31 December following the close of the financial year.
Table 6 captures the total input tax credit availed during the financial year. The official instructions for Form GSTR-9 mandate that taxpayers classify their inward supplies into three categories:
- Inputs: Goods other than capital goods used or intended to be used in the course or furtherance of business under Section 2(59) of the CGST Act.
- Capital goods: Goods whose value is capitalised in the books of account of the person claiming the credit, under Section 2(19) of the CGST Act.
- Input services: Any service used or intended to be used in the course or furtherance of business under Section 2(60) of the CGST Act.
Common mistake: Treating capital equipment expensed directly in the profit and loss statement as capital goods. If an asset is not capitalised in your balance sheet, it is classified as inputs for GST purposes under Section 2(19). Claiming depreciation on the tax portion also forfeits credit under Section 16(3).
Structure of Table 6 in Form GSTR-9
Table 6 contains specific rows designed to reconcile each component of Table 4A from your filed Form GSTR-3B returns:
- Table 6A: Total credit availed through Form GSTR-3B. This row is auto-populated from Table 4A of all returns filed for the April to March period and cannot be edited.
- Table 6B: Inward supplies other than imports and reverse charge, including services from Special Economic Zone (SEZ) units. This row maps to Table 4(A)(5) of Form GSTR-3B. Capital goods credit must be shown separately. Taxpayers have the option to split the remainder between inputs and input services or declare the entire non-capital balance under inputs.
- Table 6C and Table 6D: Reverse charge inward supplies from unregistered persons (Section 9(4)) and registered persons (Section 9(3)), which correspond to Table 4(A)(3) of Form GSTR-3B. These rows require a breakdown into inputs, capital goods, and input services.
- Table 6E and Table 6F: Import of goods from outside India or SEZ units (Table 4(A)(1) of GSTR-3B) and import of services (Table 4(A)(2) of GSTR-3B).
- Table 6G: Credit received from an Input Service Distributor (ISD), which corresponds to Table 4(A)(4) of Form GSTR-3B.
- Table 6H: Credit reclaimed under the provisions of the Act, including credit reversed earlier under Rule 37 or Rule 37A and later re-availed upon payment.
- Table 6I: Sub-total of rows 6B to 6H.
- Table 6J: Difference calculated as Table 6I minus Table 6A (or net ITC in Table 6A2). This figure must ideally be zero.
Scrutiny risk: A negative value in Table 6J indicates that you claimed more credit in Form GSTR-3B than what you accounted for in Table 6B to 6H. A positive value implies you failed to allocate the credit claimed. Both trigger automated system flags during return scrutiny.
How to bifurcate GSTR-3B Table 4A using your books
To extract the necessary figures from your purchase register, follow a systematic four-step procedure:
- Filter fixed asset purchases: Identify all purchase entries posted to fixed asset ledger accounts. Verify that the asset values are capitalised on your balance sheet. The GST paid on these invoices forms your capital goods credit for Table 6B.
- Isolate reverse charge transactions: Separate entries tagged under Section 9(3) such as goods transport agency services, legal fees, or security personnel. These totals belong in Table 6D, not Table 6B.
- Separate imports and SEZ receipts: Pull bills of entry for foreign goods and SEZ supplies into Table 6E. Pull foreign currency service vouchers into Table 6F.
- Group general expenses and inventory: For the remaining domestic trade purchases, allocate raw materials, consumables, and trading goods to inputs. Allocate rent, freight, professional charges, and repairs to input services. If your books do not maintain a clean split between inputs and input services, you can report the combined pool under inputs in Table 6B.
For cross-checking your annual inward figures against supplier disclosures, see our practical guide on GSTR-9 Table 8A vs 2B vs books mismatch.
Worked rupee example
Consider an enterprise with ₹14,80,000 total ITC availed in Table 4A of Form GSTR-3B during the financial year. The annual accounts show the following breakdown across ledgers:
| GSTR-9 Table | Description | Books ledger category | Central tax | State tax | Integrated tax | Total ITC |
|---|---|---|---|---|---|---|
| Table 6A | Total credit from GSTR-3B (Auto-populated) | Form GSTR-3B Table 4A sum | ₹4,50,000 | ₹4,50,000 | ₹5,80,000 | ₹14,80,000 |
| Table 6B (Inputs) | Raw materials and trading stock | Purchase account (Trading / Raw materials) | ₹2,80,000 | ₹2,80,000 | ₹3,20,000 | ₹8,80,000 |
| Table 6B (Capital goods) | Factory machinery and office servers | Fixed assets capitalization ledger | ₹80,000 | ₹80,000 | ₹1,40,000 | ₹3,00,000 |
| Table 6B (Input services) | Audit fees, telecom, and factory rent | Administrative and operational expense ledgers | ₹70,000 | ₹70,000 | ₹60,000 | ₹2,00,000 |
| Table 6D (Services) | Reverse charge on transport (GTA) | RCM inward supply register (Section 9(3)) | ₹20,000 | ₹20,000 | ₹60,000 | ₹1,00,000 |
| Table 6I | Sub-total (6B + 6D) | Sum of categorized inward supplies | ₹4,50,000 | ₹4,50,000 | ₹5,80,000 | ₹14,80,000 |
| Table 6J | Difference (6I minus 6A) | Reconciliation variance | ₹0 | ₹0 | ₹0 | ₹0 |
In this scenario, Table 6B captures ₹13,80,000 (Inputs ₹8,80,000, Capital goods ₹3,00,000, and Input services ₹2,00,000), while Table 6D captures ₹1,00,000 for reverse charge supplies. The resulting Table 6I equals ₹14,80,000, leaving a perfect zero balance in Table 6J.
To avoid year-end reconciliation hurdles, maintaining clean monthly matching registers is essential. Read our walkthrough on GSTR-9 reconciliation format in Excel and check our complete roadmap in GSTR-9 filing step by step. If your turnover crosses the statutory threshold, remember to review GSTR-9C reconciliation statement applicability.
Related guides
- GSTR-9 Table 7 Rule 37 ITC reversal: 180 days non-payment and reclaim
- GSTR-9C Table 12 reconciliation: reconciling ITC with audited financial statements
- GSTR-9 Table 8 reconciliation formula guide
- ASMT-10 reply for GSTR-9 Table 8D mismatch: format and legal defence
Frequently asked questions
Can Table 6A of Form GSTR-9 be edited directly on the portal?
No. Table 6A is auto-populated from Table 4A of your monthly Form GSTR-3B filings for the financial year and is completely non-editable.
Is it mandatory to separate inputs and input services in Table 6B?
Capital goods credit must always be isolated and shown separately. However, taxpayers have the administrative option to club input services together with inputs and report the entire non-capital balance under the inputs line.
What causes a non-zero difference in Table 6J?
A difference in Table 6J happens when the breakdown entered across Table 6B to 6H does not add up to the net credit auto-populated in Table 6A. Entering your book breakdown correctly clears this difference.
Where should reverse charge credit be reported in Table 6?
Reverse charge credit claimed under Section 9(3) or Section 9(4) must be reported in Table 6C and Table 6D, separated from regular forward charge credit in Table 6B.
Check your own GSTR-2B
Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server. Check missing invoices and tax values instantly.
Last checked: 14 October 2026. Sources: CBIC CGST Rule 80 Annual Return, GST Portal Form GSTR-9 Manual.