Index

Difference in Value of Table 8A and 8C of of Annual Returns (GSTR-9)

Updated on: Dec 17th, 2024

6 min read

GSTR-9 for FY 2023-24 return is due on 31st December 2024. Many taxpayers are facing issues due to mismatches between the Table 8A and 8C of annual returns for FY 23-24. Table 8 (Other ITC-related information) of the annual GST returns is prominent due to the reporting of input tax credit available versus availed for the entire Financial Year (FY).

The GST Network (GSTN) accordingly issued a crucial advisory on 9th December 2024 clarifying the grounds for the difference between Tables 8A and 8C of GSTR-9. This article deep-dives into the ITC details reported for FY 2023-24 in these tables, sources, and popular ITC claim reporting scenarios to ensure accuracy in reporting.

Background to Tables 6 and 7 of GSTR-9

Table 6 of GSTR-9 covers details of ITC claimed during the financial year as reported in GSTR-3B, for instance, FY 2023-24. One must report the ITC values as CGST, SGST, IGST, and cess, giving a breakdown of ITC on inputs, input services, and capital goods (the law allows one to show input services as inputs without giving a breakup). The types of transactions would include-

Imports of goods and services,
Goods and services received from SEZ
Purchases from both GST-registered and unregistered persons but liable to reverse charge
ITC from Input Service Distributor (ISD)
ITC reclaimed after reversals
Transitional ITC (applicable for FY 2017-18)

On the other hand, Table 7 of GSTR-9 covers details of ITC reversed and ineligible for the financial year, here FY 2023-24. One can report these details using Table 4(B) of GSTR-3B (ITC reversed) and form ITC-03 (Intimation of ITC reversal). If the amounts mentioned in Table 4D of GSTR-3B (Other ITC details containing ineligible ITC) were included in Table 4A of GSTR-3B (ITC available, whether in full or part), then entry will come in Table 7E of GSTR-9.

The ineligibility/reversals could arise from applying-

CGST Rules 37(reversal due to non-payment of purchase invoice in 180 days),
CGST Rule 39 (reversals pertaining to ISD ITC),
CGST Rule 42 (reversal of the common credit on inputs and input services attributable to the exempt or non-business supplies/purposes),
CGST Rule 43 (reversal of the common credit on capital goods attributable to the exempt or non-business supplies/purposes), or
CGST Section 17(5) (ineligible ITC).
It could also have been due to the reversal of transitional credits earlier claimed, applicable for FY 2017-18.

Table 8A of GSTR-9 decoded

Table 8A of GSTR-9 shows the total ITC available for the FY according to the government in Tables 3 and 5 of GSTR-2A/ Table 3(I) of GSTR-2B, depending on the relevant financial year. Since the government auto-fills it, you cannot edit the details in Table 8A of GSTR-9. Such ITC would be sourced in GSTR-2A/2B based on the documents such as invoices/debit notes reported by your vendors in their GSTR-1/GSTR-1A.

Table 8 allows a comparison between ITC claimed, reversed and/or ineligible with the total ITC available in GSTR-2A/2B. Until FY 2022-23, GSTR-2A (dynamic auto-drafted ITC statement) was referred to for this comparison. However, since FY 2023-24, Table 8A of GSTR-9 will auto-populate from GSTR-2B (static auto-drafted ITC statement). So, from FY 2023-24 onwards, the details are captured from GSTR-2B.

Details of ITC available include-

On all inward supplies other than exceptions
On services received from SEZs
On supplies received from e-commerce operators

Details of ITC available exclude-

On imports
On inward supplies liable to reverse charge

Reporting of Table 8C of GSTR-9

Table 8C of GSTR-9 needs one to fill up the ITC details of such inward supplies/purchases received in the relevant financial year for which GSTR-9 is being filed but claimed in the following year until the deadline for such ITC claims under CGST Section 16(4).

For example, an ITC of Rs.1,800 for a purchase invoice dated 8th July 2023 was claimed in GSTR-3B of October 2024, such ITC will find a place in Table 8C.

In the same example, suppose the Rs.1,800 ITC was claimed in GSTR-3B of November 2024, it would be after the deadline defined by CGST Section 16(4). Also, in case it was left unclaimed, such an ITC will not be included in Table 8C but be reported in Tables 8E/8F of GSTR-9 respectively. Remember, that such delayed/unclaimed ITC would be present in Table 8D which is the difference of ITC available in GSTR-2B but not claimed in GSTR-3B until the deadline u/s 16(4) of the CGST Act. So, Table 8E+8F=8D if 8D is positive.

Details of the ITC claimed in this table include-

On all inward supplies other than the below exclusions
On services received from SEZs

Details of ITC available exclude imports and inward supplies liable to reverse charge

GSTR-9 notifications in 2024

The 9th December 2024 advisory highlights two notifications for FY 2023-24.

Notification No 12/2024 Central Tax dated 10th July 2024

This notification made several changes to the GSTR-9 tables as follows-

To cover the relevant financial year 2023-24 across the form.
In Tables 4G1 and 5C1 of GSTR-9, e-commerce operators must report the tax on supplies on which they pay tax under CGST Section 9(5), along with the amendments.
In Table 5F of GSTR-9, report non-GST supply separately. You can either separately report supplies as exempted and nil-rated supplies or report consolidated information for these two heads as exempted.
For FY 2023-24 onwards, for Table 8A of the GSTR-9, the government auto-fills the total ITC available for purchases (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) as per Table 3(I) of GSTR-2B.
In Tables 10, 11, 12 and 13 of GSTR-9, report transactions of the FY 2023-24 but tax paid/ITC claimed in GSTR-3B of April 2024 to October 2024 filed up to 30th November 2024. For earlier years, the return periods were never specified.

Notification No.20/2024-Central Tax Dated 8th October 2024

Table 8A for FY 2023-24 GSTR-9 is as follows-

ITC as per GSTR-2B (table 3 thereof)

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Earlier, the Table 8A was as follows-

Old Table 8A

Table 8A vs 8C Differences for GSTR-9 of 2023-24 Explained with Scenarios

Table 8A and 8C of GSTR-9 for FY 2023-24 in particular are inviting issues for taxpayers because of change in the source data from GSTR-2A to GSTR-2B for Table 8A. There could be overlap in GSTR-2A and 2B data which is why the ITC available in GSTR-2A of FY 2022-23 may also be auto-populated in GSTR-2B of FY 2023-24.

The GSTN advisory dated 9th December 2024 on GSTR-9 for FY 2023-24 clarifies the below five issues and how they will be dealt with in GSTR-9 annual returns. Check out the examples to get a better clarity.

Issue at hand	Reporting in GSTR-9	Example
You have a purchase invoice dated in FY 23-24. However, your vendor has reported it in the GSTR-1 after the due date of March 2024, i.e., after 11th April 2024. So, this ITC is not reflected in Table 8A of GSTR-9 for FY 2023-24 since it is reflected in GSTR-2B of FY 2024-25.	Report such ITC in Tables 8C and 13 as this is the ITC of FY 2023-24.	Suppose you have an ITC of Rs.1,800 for the invoice dated 8th July 2023. Your vendor reported it in their GSTR-1 of April 2024 and filed it by 10th May 2024. Report this ITC of Rs.1,800 in Tables 8C and 13 of GSTR-9 of FY 2023-24. Suppose you have an ITC of Rs.1,800 for the invoice dated 8th July 2023. Your vendor reported it in their GSTR-1 of March 2024 and filed it by 10th April 2024. ITC of Rs.1,800 will flow into Table 8A of GSTR-9 of FY 2023-24.
The purchase invoice belongs to FY 23-24, and ITC was claimed in FY 23-24. Due to payment not being made to your vendor within 180 days, ITC was reversed in FY 23-24 in line with the CGST Section 16(2). After paying the vendor, this ITC will be reclaimed in the next FY 2024-25.	Report this reclaimed ITC in Table 6H of GSTR-9 for FY 24-25, not in Tables 8C and 13 of GSTR 9 for FY 2023-24. Similar reporting applies for the ITC reclaimed as per CGST Rule 37A (vendor fails to deposit taxes in their GSTR-3B)	Suppose you claim an ITC of Rs.1,80,000 for the invoice dated 8th April 2023 in GSTR-3B of April 2023. Since this invoice was not paid within 180 days, this ITC was reversed in GSTR-3B of September 2023. The invoice was paid in full on 12th June 2024 and this ITC was reclaimed via GSTR-3B of June 2024. In such case, report Rs.1,80,000 in Table 6H of GSTR-9 of FY 2024-25. Such ITC must not be included in Table 8C or 13 of GSTR-9 of FY 2023-24. Suppose, in the same example above, this invoice was paid in full on 12th March 2024, and this ITC was reclaimed via GSTR-3B of March 2024. In such case, report Rs.1,80,000 in Table 6H of GSTR-9 of FY 2023-24.
The purchase invoice belongs to FY 2023-24, but you did not receive the goods in the same financial year. Hence, as per the CGST Circular 170, ITC is claimed in Table 4A5 of GSTR-3B and reversed in Table 4B2. Such ITC is reclaimed in the next FY 2024-25 till the deadline given u/s 16(4) of the CGST Act.	Report such reclaimed ITC in Table 8C and Table 13 as this is the ITC of FY 2023-24.	Suppose you claim an ITC of Rs.1,80,000 for the invoice dated 8th March 2024 in GSTR-3B of March 2024. Since the goods were only received in June 2024, this ITC was claimed and reversed in GSTR-3B of March 2024. In such case, report Rs.1,80,000 in Tables 8C and 13 of GSTR-9 of FY 2023-24.
Suppose the purchase invoice belongs to FY 2022-23, appearing in Table 8A of GSTR-9 of FY 23-24, as the vendor would have reported the same in GSTR-1 after the due date of filing of GSTR-1 for March 2023.	This is the ITC of the previous year (FY 2022-23), which was auto-populated in Table 8A of GSTR-9 for FY 2022-23. So, this value need not be reported in Tables 8C and 13 of GSTR-9 for FY 2023-24. It has been clarified that Tables 4, 5, 6, and 7 should have the details of the current FY only.	Suppose you have an ITC of Rs.1,800 for the invoice dated 8th July 2022. This ITC value would already be auto-populated in Table 8A of GSTR-9 for FY 2022-23 even if the vendor reported it in FY 2023-24. You must not report this in Table 8C/13 of GSTR-9 for FY 2023-24.
A purchase invoice belonging to FY 2023-24 is claimed, reversed and reclaimed in the same year.	A CBIC press release dated 3rd July 2019 clarifies that values in Table 6H is exclusive of Table 6B of GSTR-9. Hence, such ITC can be reported in one of the rows only. Since the ITC claim and reclaim are reported only in one row, you cannot reverse under table 7 of GSTR–9 of FY 23-24.	Suppose you have an ITC claims of Rs.1,800 for the invoice dated 8th July 2023, reversed on 10th August 2023 and reclaimed on 23rd February 2024. Report this ITC value in either Table 6B/6H of GSTR-9 for FY 2023-24. Do not report it in Table 7.

It is essential to conduct ITC reconciliations for the year-to-date to ensure accurate and complete reporting in GSTR-9. Since annual return is a go-to document for the tax officers for initiating potential scrutiny, any anomalies in ITC reporting should be sorted before the filing of GSTR-9.

Frequently Asked Questions

How do I reconcile the differences between Table 8A and Table 8C?

Table 8A of GSTR-9 is containing the ITC available as per GSTR-2B for the financial year. Table 8C on the other hand has ITC availed in the year next to the relevant financial year but belonging to such relevant financial year. The two tables can have differences as Table 8A is ITC available which is higher amount sourced from GSTR-2B whereas the Table 8C is comparatively a smaller amount sourced from GSTR-3B.

What are the implications of unresolved differences between Table 8A and 8C?

In cases where incorrect reporting in Table 8C arises, it can lead to wrongful reporting of net ITC available that may invite GST scrutiny.

Can I claim ITC shown only in Table 8C?

Table 8C contains the ITC value which is claimed in the year following a particular financial year but belonging to that financial year. So, it has very limited use case.

About the Author

Annapoorna

Assistant Manager - Content

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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