Founder H N A & Co LLP & HNA Law Chambers, CA Madhukar N Hiregange shares his tips on GSTR-9 w.r.t ITC.
As the GSTR‑9 filing season begins, one key opportunity often goes unnoticed — claiming missed Input Tax Credit (ITC) that was not captured in monthly GSTR‑3B returns.
👉 Key takeaway:
While preparing your GSTR‑9 (Annual Return), carefully review all input credits and report eligible ITC missed earlier. The annual return isn’t just a formality — it’s a corrective and consolidating opportunity to ensure rightful credit utilization.
⚖️ Judicial backing:
The recent Calcutta High Court’s decision in Laxmi Ghost (2025) reaffirmed that ITC not claimed in GSTR‑3B but subsequently reported in GSTR‑9 cannot be rejected merely on procedural grounds.
Citing the earlier decision in Pioneer Co‑operative Car Parking Servicing & Construction Society Ltd., the Court emphasized that ignoring GSTR‑9 disclosures would render the process meaningless. It remanded the matter for reconsideration, upholding the significance of GSTR‑9 in determining legitimate ITC claims.
💡 Practical insight for professionals:
✔️ Reconcile ITC before filing GSTR‑9.
✔️ Identify and include credits missed in GSTR‑3B.
✔️ Maintain detailed ITC registers and documentation.
✔️ Reference judicial precedents to strengthen your position during scrutiny.
Bottom line:
Nanhku v. State of U.P. (2005, 4 SCC 480) The Court observed: “All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice.”
ITC claimed in GSTR‑9 deserves consideration even if missed in GSTR‑3B. Use this compliance window wisely to secure your clients’ rightful tax benefits.
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