All About Table 8A of GSTR-9 and its Implications

Table-8A of the GSTR-9 auto-populates the Input Tax Credit (ITC) for the entire financial year from the corresponding GSTR-2B returns (from GSTR-2A returns until FY 2022-23). Since this table is non-editable and GSTR-9 cannot be revised, understanding Table 8A is critical for accurate annual ITC reporting and avoiding permanent ITC loss. The article covers more information on the significance of Table-8A in GSTR-9.

Key Takeaways

• Table 8A is auto-populated from GSTR-2B (from GSTR-2A up to FY 2022-23) and cannot be edited by the taxpayer.​
• It covers ITC on inward supplies (including SEZ & e-commerce supplies) for the year, excluding imports and reverse charge supplies, which are disclosed separately in Table 8.
• Differences between ITC in books/GSTR-3B and Table 8A must be reconciled before 30 November of the following year or date of GSTR-9, whichever is earlier (Section 16(4) deadline) to avoid lapsed ITC.
• Significant mismatches between Table 8A, GSTR-3B and books can result in scrutiny and impact the GSTR-9C reconciliation statement.​

What is Table 8A in GSTR-9? 

Table 8A in the annual Form GSTR-9 return contains details of the total input tax credit (ITC) available during the financial year from inward supplies based on GSTR-1/5/6 returns. The inward supplies here includes all purchases made including services received from SEZs and supplies received from e-commerce operators, but excludes imports and inward supplies liable to reverse charge. 

How to download Table 8A Document Details?

The ITC data will be auto-populated in this table on the basis of Table 3(I) of GSTR-2B (earlier from Tables 3 and 5 of Form GSTR-2A), which cannot be edited. This is in turn is auto-populated from the returns filed each month by the business entity’s suppliers in their Form GSTR-1 and would also include amendments made in GSTR-1A return. It also includes tax credits distributed by their non-resident suppliers in Form GSTR-5.

The GST portal gives the taxpayer the option to download the break-up of Table 8A data in an Excel spreadsheet file. Once the taxpayer logs in to his account, he needs to navigate to ‘Form GSTR-9 (Prepare Online)’, and then click on the button titled ‘Download Table 8A Document Details’.

A zipped folder gets downloaded. Unzip the folder to extract the file.

In cases where the data volume is huge, then different hyperlinks will be provided next to this button. 

Taxpayers will be able to view the invoice-wise details and reconcile the same with their purchases register.

The document-wise details, which will reflect all documents such as B2B, B2BA, CDNR and CDNRA sorted in the Excel file of Table 8A will also reflect the following data:

• The period in which the document is reported in Form GSTR-2B/2A.
• The filing date on which the invoice was uploaded in the supplier’s GSTR-1/1A return.
• If the invoice is not taken into account for Table 8A data, then the reason why it has not been considered.
• If the purchase is made through an e-commerce operator, then the GSTIN of the e-commerce operator will be displayed.
• The invoice type is also mentioned, such as ‘R’ for regular supplies, ‘SEZWP’ for SEZ supplies with payment of tax, ‘SEZWOP’ for SEZ supplies without payment of tax, etc.

Importance of Reconciling Data in Table 8A while Filing GSTR-9

Table 8A in the GSTR-9 displays all the ITC data for a particular financial year. The accurate reporting of ITC data in Table 8A helps the taxpayer claim accurate ITC for that financial year. This table is not editable, which means that even if the ITC amounts reported are incorrect, the taxpayer cannot edit the same to enter the correct amounts. 

Besides, GSTR-9 once filed cannot be revised.  ITC reconciliation is an essential factor for taxpayers to reduce their tax liability to an optimal level. With the data in Table 8A and the document-wise break-up, taxpayers can reconcile ITC on an invoice-wise level. This will also help the business entity’s auditor in reporting any mismatches in ITC while preparing the annual reconciliation statement in Form GSTR-9C.  

Hence, Table 8A is very important from an ITC claim perspective. If the amount of ITC reported in Table 8A happens to be less than the ITC reported in Form GSTR-2B or the books of accounts, then the taxpayer will need to end up paying a tax liability due to no fault of his. 

Reasons for the Mismatch of Data Between Table 8A and GSTR-2B

There are many reasons why the data reported in Table 8A of the GSTR-9 does not match with the data reported in Form GSTR-2B. Some of them include-

• Invoices are saved or submitted in the supplier’s Form GSTR-1 but not yet filed. The GSTR-2B will display the status “Not yet filed” in case of such invoices.
• GSTR-1 filed by the supplier after the cut-off date. The cut-off date is the date after which no data will be considered for the Table 8A calculation.
• If the supplier has filed the invoice in his GSTR-1, but mistakenly reported that the supply is liable to reverse charge, the same will not be considered in Table 8A of the recipient.
• If the supplier has mistakenly amended the GSTIN of the recipient, then the ITC will be available only to the amended GSTIN. 
• ITC will be excluded from Table 8A if the place of supply (POS) lies in the same state of the supplier and not the recipient. However, this data will still be displayed in the GSTR-2B.
• If the document date was within the period the taxpayer was under the Composition Scheme, then the ITC relating to those purchase invoices will not be considered in Table 8A.
• For FY 2023-24 GSTR-9 filing, there may be mismatch in Table 8A that is auto-populated from GSTR-2B instead of GSTR-2A in the earlier years. Table 8A could be inflated for FY 2022-23 while the values will be lower than expected for FY 2023-24. Read our article to know the various scenarios of difference between Tables 8A and 8C of GSTR-9 for FY 2023-24.

Any eligible ITC not reflected in GSTR-3B by the Section 16(4) deadline (30 November of the following year or the GSTR-9 filing date, whichever is earlier) will lapse permanently, even if later visible in GSTR-2B or Table 8A

Besides the above, there could also be ITC mismatches between the ITC reported each month in the GSTR-2B and the actual ITC recorded in the taxpayer’s books of accounts. The reasons for this could be:

• Inconsistency in the invoice number convention between the actual invoices and the data reported in the GSTR-2B.
• Mismatches in the invoice date format.
• Mismatches in the return period due to the invoice being issued in a particular month and reported/filed in a different month.
• Invoices raised to an incorrect GSTIN for the same vendor.

ITC disclosed in GSTR-9 is not always equal to the ITC claimed in GSTR-3B because Table 8A captures ITC pertaining to the financial year, while GSTR-3B reflects ITC claimed during the filing periods. Taxpayers should prepare a reconciliation between ITC as per books, GSTR-3B, GSTR-2B and Table 8A, and report differences correctly in Tables 8B–8D and Table 6 of GSTR-9.

How Clear Help with Table 8A vs Purchase Register Reconciliation

Clear offers the most powerful Advanced Reconciliation Tool on its unified cloud platform which comes with the intelligence to auto-identify and match entries, and assures that 100% ITC gets claimed. Some of the features of the Advanced Reconciliation Tool are:

• Streamline Revenue GL vs GSTR-1, Output GL vs GSTR-1: Automate the reconciliation of Revenue General Ledger (GL) with the sales register and Output GL with the sales register every month. Using a reconciled sales register for filing reduces the risk of differences with GSTR-1 during the year-end.
• Simplify ITC GL vs GSTR-3B, RCM GL vs GSTR-3B Paid: Regularly reconcile ITC GL with the purchase register to ensure alignment with GSTR-3B. This also helps reduce the differences between RCM GL and GSTR-3B payments during the annual compliances.
• De-risk GSTR-1 vs GSTR-3B: A single data source for all compliances prevents inconsistencies between GSTR-1 and GSTR-3B during annual returns.
• It comes with over 200 in-built validations which helps in the accurate ingestion using Excel or from multiple ERPs.
• It enables the single-click download of GSTR-2A/2B data for the entire financial year, within just a few minutes, to facilitate easy reconciliation.
• It contains fuzzy logic-driven invoice-matching algorithms to maximise ITC claims.
• Both supplier-level and invoice-level mismatches can be identified, and corrective action can be taken during the reconciliation process.
• It helps in reconciling data 5X faster as compared to any other tool or software available for data reconciliation.

A taxpayer cannot claim ITC for a financial year at the time of filing GSTR-9, since the GSTR-9 form for a financial year does not typically go live before the October month’s GSTR-3B due date of the succeeding financial year (due date for ITC recon for a financial year is 30th November of the following year). Hence, the October GSTR-3B of the succeeding year is the last chance for ITC claims.  

Also, reconciling and claiming ITC at the time of filing the annual GSTR-9 return is a time-consuming process as it needs to be done for the entire financial year. With Clear, in addition to our Advanced Reconciliation Tool, we offer a host of intelligent reports so that frequent reconciliation can be carried out on a monthly or quarterly basis. This will reduce the burden at the end of the financial year. These intelligent reports include-

Multi-month GSTR-3B Vs. GSTR-1 comparison Report

The GSTR-3B Vs. GSTR-1 Comparison Report gives the taxpayer details of differences between the GSTR-3B and GSTR-1 returns filed, in terms of outward tax, outward taxable value, supplies under RCM in both returns, etc. The taxpayer can take action at a monthly, quarterly, or annual level, by comparing data at a GSTIN-level or cumulatively at a PAN level.

GSTR-3B Vs. GSTR-2A for FY comparison Report

GSTR-3B Vs. GSTR-2A is an essential exercise that businesses must carry out to not miss out on claiming ITC. It helps businesses not just in claiming accurate ITC, but also in reversing any excess ITC claimed. This will, in turn, help avoid any potential demand notices from the tax authorities.  

Clear enables the easy reconciliation of data between Table 8A of the GSTR-9 and the purchase records. With our Advanced Reconciliation Tool, you can never miss out on claiming ITC on even a single invoice ever again. Save both time and taxes, and ensure 100% accuracy while filing GSTR-9. 

For better understanding. read our articles:

• How to fill Tables 6-8 and 12-13 in GSTR-9
• Guide to file GSTR-9 on GST portal
• Frequently asked questions on GSTR-9