Difference Between Table 8C and Table 13 of GSTR-9

Navigating ITC (Input Tax Credit) reporting in GSTR-9 could be difficult especially regarding Tables 8C and 13. While both deal with unclaimed or adjusted ITC, their purposes are distinct, often leaving finance teams and professionals confused. In this article, learn the primary reasons for the differences between Table 8C and Table 13 of GSTR 9, and more notably, help you resolve the gaps. For a step-by-step guide to ITC reporting, check out our detailed posts on ITC Reporting in GSTR-9 and Filling Tables 6, 8, 12, and 13 in GSTR-9.

Overview of Table 8C of GSTR-9

Table 8C captures ITC that was available in GSTR-2B but not claimed in your GSTR-3B during the financial year. In other words, it’s ITC that you could have availed but was missed claiming.

For instance, suppose your supplier uploaded an invoice in January 2023, but your accounts team overlooked it when filing the returns for FY 2022–23. That unclaimed ITC now lies in Table 8C, reminding you of a missed benefit.

Overview of Table 13 of GSTR-9

Table 13 shows the ITC that you claimed for the relevant financial year but between April to October next to such relevant financial year. Businesses often rely on this table when they catch up on unclaimed ITC after reconciling their books anytime in between April to October of the year next to such relevant financial year.

For instance, if you discover in August 2024 that you missed availing ITC for a December 2023 invoice, and you claim it in your September 2024 GSTR-3B within the prescribed time limit, it will appear in Table 13 of GSTR-9 for FY 2023-24.

Key Differences Between Table 8C and Table 13 in GSTR-9

Here’s a quick breakdown of the difference between 8C and 13 in GSTR 9:

When to Use Table 8C vs Table 13 in GSTR-9

• Use Table 8C if your business missed claiming ITC in GSTR-3B for invoices already reflected in GSTR-2B during the financial year. This table highlights ITC that remains unutilised and helps you reconcile gaps.
• Use Table 13 if you availed ITC in the current financial year for invoices issued in the previous year (which is the relevant financial year). This is common when businesses use the extended timeline to claim past ITC up to October of the following year.

Why Differences Arise and How to Resolve Them

The main reasons for discrepancies between Table 8C and Table 13 often boil down to:

1. Delayed Reconciliation: If businesses don’t reconcile their GSTR-2B with GSTR-3B regularly, ITC mismatches pile up.
2. Missed Deadlines: Forgetting to claim ITC within the financial year can push it into Table 13.
3. Errors in Supplier Data: Invoices uploaded incorrectly by suppliers may reflect in GSTR-2B but not align with your books.

How to Fix Gaps:

• Perform regular reconciliation: Cross-check GSTR-2B and GSTR-3B regularly to avoid missed ITC. Take suitable action on the Invoice Management System (IMS) to ensure accurate GSTR-2B and ultimately timely claims.
• Use software tools: Automated GST compliance software can track unmatched invoices and alert you to unclaimed ITC.
• Train your accounts team: Ensure your team understands GST timelines and reporting nuances.

Understanding the difference between Table 8C and Table 13 of GSTR-9 can help you avoid ITC pitfalls and ensure seamless reporting. A little extra vigilance throughout the year can go a long way in reducing the year-end stress of reconciling these tables.