GSTR-9 Table 8A & 8B: Key FY 2024–25 Changes

Table 8A & 8B of GSTR-9 Key Amendments and Revised Reporting Requirements for FY 2024–25

Summary: Notification No. 13/2025-CT dated September 17, 2025, has introduced key amendments in Tables 8A and 8B of GSTR-9 for FY 2024–25, clarifying the reporting of input tax credit (ITC) transactions. Table 8A will now include only invoices relating to FY 2024–25, whether reflected in GSTR-2B of FY 2024–25 or FY 2025–26, provided they are accepted in the Invoice Management System (IMS). Pending or rejected invoices, even if they belong to FY 2024–25, will not be included. The revised structure covers all document types—tax invoices, debit notes, and credit notes—and applies to specific transaction categories. Only forward charge mechanism (FCM) invoices and blocked credit transactions are to appear in Table 8A, while imports, RCM transactions, ISD inputs, and ITC restricted under place of supply (POS) rules are excluded. Similarly, Table 8B will now auto-populate exclusively from Table 6B, reflecting only FCM and blocked credit transactions, ensuring both 8A and 8B mirror each other. This alignment eliminates negative figures in Table 8D and reduces potential GST disputes. ITC restricted by POS rules must now be reported under Table 4D(2) of GSTR-3B. The amendment also explains mismatches between portal-downloaded 8A data and the actual GSTR-9 tables due to the exclusion of RCM and POS-restricted credits.

1. Coverage of this article:

In this article, I am discussing about the major changes introduced in the Table 8A & 8B of the GSTR-9 for the year 24-25 as amended via Notification No. 13/2025-CT (September 17, 2025). This article aims to guide readers on the nature of transactions that will now be auto-populated in these tables. We need to understand that which types of transactions flow in these tables.

2. Invoices for the year 23-24:

Invoices for the year 23-24 may be a part of GSTR-2B for the year 24-25 till specified period but these will not be auto populated in table 8A of GSTR-9 for the 24-25.

3. Invoices for the year 24-25:

a. Invoices for the year 24-25 may be a part of GSTR-2B for the year 25-26 till specified period & these will be auto populated in table 8A of GSTR-9 for the 24-25.

b Invoices for the year 24-25 is a part of GSTR-2B for the year 24-25 & these will be auto populated in table 8A of GSTR-9 for the 24-25.

4. Note:

In short, table 8A will contains the invoices which belongs to the year FY 24-25 only.

5. Accepted invoices in IMS:

Only those invoices which is accepted by the registered person in IMS will becomes part of GSTR-2B. 

6. Pending or rejected invoices in IMS:

Invoices for the year 24-25 which is reflected in the 2B but rejected by the buyer or shown as pending in IMS. Such types of invoices will not become a part of table 8A of GSTR-9 even these invoices belongs to the FY 24-25.

7. Above points applicable to all documents i.e. Tax invoices, Debit note & credit note.

8. Nature of transactions:

a. Import of goods

b. Import of services

c. RCM transactions

d. ISD input

e. FCM invoices

f. Blocked credit input transactions

g. ITC restricted due to POS rules

9. Transactions covered in table 8A of FY 24-25:

From above table, I am trying to clarifying my readers that documents related to FCM will only be reflected in table 8A of the GSTR-9 other than POS restriction.

10. Transactions covered in table 8B of FY 24-25:

a. The data in table 8B will be auto populated from table 6B instead from table 6B & 6H.

b. Table 6B contains the ITC of FCM invoices.

c. Table contains the transactions:

11. Comparison of Table 8A & 8B:

Conclusion: Now, both these tables are comparable. Because of this, table 8D cannot be negative. It reduces the litigation in GST. Suppose if RCM input shown in table 8B but not in table 8A then table 8D becomes negative. It’s increase the litigation. Now same types of transactions displayed in both tables, it reduces the litigation in future.

12. ITC restriction due to POS rules:

It should only be reported in table 4D(2) of GSTR-3B instead of reporting in 4A(5) & 4B(1). If any person has wrongly reported in the wrong table of GSTR-3B then in such situation table 8D will become negative. On the basis of this, GST officer can issue the notice that the person has claimed the excess credit.

13. Amended via Notification No. 13/2025-CT (September 17, 2025).

14. RCM Transactions:

An excel sheet of table 8A which is downloaded from the portal contains the transaction on which recipient is liable to pay the tax under RCM but table 8A of the GSTR-9 does not contains these transactions. Also table 8B does not contains the RCM transactions. This is the reason why the input values shown in excel sheet of table 8A & table 8A of GSTR-9 are mismatched.

15. POS rules:

An excel sheet of table 8A which is downloaded from the portal contains the transaction of which ITC is restricted due to POS rules but table 8A of the GSTR-9 does not contains these transactions. Also table 8B does not contains these transactions.

This is the reason why the input values shown in excel sheet of table 8A & table 8A of GSTR-9 are mismatched.

If you have any queries, you can reach the author by email at caashishsingla878@gmail.com or by phone at 9896478194.

Disclaimer: The views and opinions expressed in this article are those of the author. This article is intended for general information purposes only and does not constitute professional advice. Readers are strongly advised to consult a qualified professional for guidance specific to their individual situation before making any financial, legal, or tax-red decisions. The author shall not be held liable for any loss or damage of any kind incurred as a result of the use of this information or for any actions taken based on the content of this article.