The Good and Services Tax Network (GSTN) has raised an alarm about a likely emergence of discrepancy in tables 8A and 8C of Form GSTR-9 concerning financial year 2023-24. As per notifications 12/2024 and 20 2024, the information relating to ISD in table 8A is fed directly from the GSTR-2B statement but in table 8C for claims made in the following year, the active field is open for edits. This transition from GSTR-2A to GSTR-2B has resulted in reported instances of difference in figures in the two tables owing to the timing and reporting issues. The concerns of the revenue officers regarding reporting have also been addressed by the GSTN. For example, the invoices that will be filed in GSTR-1 after 2024 March will not be posted to Table 8A, but will be placed in Table 8C and Table 13. In the same vein, for the reversal of ITC necessitated by late payment and the reversing claim made in the FY 2024-2025, such positions in the current year’s Table 8C should not be taken into account, but next year’s Table 6H may be used. It is that where goods were not delivered or received during the financial year 2023-24 then inverse ITC where it has been applied should be recovered, and reported in tables: 8C and 13 of that financial year. The advisory also stresses on the importance of proper reporting apart from correct translation of provided guidelines by arguing that this should have not entered tables 8C or 13 if the prior year 2022 ITC figures were mistakenly shown in table 8A. Additionally, ITC claimed, reversed, and reclaimed within the same year must be reported in a single table without duplication.
Goods and Services Tax
Government of India, States and Union Territories
Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24
Dec 9th, 2024
As per the Notification No 12/2024 Central Tax dated 10th July 2024 read with Notification No.20/2024-Central Tax Dated 8th October 2024, for FY 2023-24 onwards, the total credit available for inwards supplies shall be auto-populated in the table 8A of Form GSTR 9 from GSTR-2B of the FY 23-24. Further, in table 8C of Form GSTR-9 total value of ITC on inwards supplies received during the FY but availed in next FY up to specified period, need to be filled manually.
2. Various tickets are received, wherein concerns have been raised regarding possible mismatch between the values of table 8A and 8C of Form GSTR-9 for FY 23-24. It is pertinent to mention that for FY 22-23 in table 8A of Form GSTR-9, values were getting auto populated from GSTR-2A however for FY 23-24 same are being auto populated from GSTR-2B. Therefore, to some extent, in Form GSTR-9 of FY 23-24, values in Table 8A will be inflated in respect of FY 22-23 at the same time values will be lower than expected in respect of FY 23-24, hence there will be a mismatch between the two tables i.e. 8A and 8C. Few scenarios in this regard are advised hereunder: –
| Issue | Reporting in GSTR 9 | |
| Invoice having the date of FY 23-24 but the supplier has reported in the GSTR 1 after the due date of March’24. As a result, this amount is not auto populated in the Table 8A of GSTR 9 for FY 2023-24 because it is the part of next years GSTR 2B. How to report such transaction in the GSTR 9 of FY 23-24? | Taxpayer shall report such ITC in the Table 8C and in Table 13 as this is the ITC of FY 2023-24. This is in line with the instructions to the Table 8C and Table 13 of GSTR 9 | |
| Invoice belongs to FY 23-24 and ITC has been claimed in FY 23-24. Due to payment not made to supplier within 180 days, ITC was reversed in 23-24 as per the second proviso to section 16(2) and this ITC is reclaimed in next Year FY 2024-25, after making the payment to supplier. How to report such transaction in the GSTR 9 of FY 23-24? | This reclaimed ITC shall be reported in the table 6H of GSTR 9 for FY 24-25 hence not in the Table 8C and Table 13 of GSTR 9 of FY 2023-24. This is in line with the Instruction to the Table 13 given in the Notified Form GSTR 9. Similar reporting is applicable for the ITC reclaimed as per Rule 37A | |
| Invoice belongs to FY 2023-24 but goods not received in 23-24 therefore ITC is claimed in Table 4A5 of GSTR 3B and reversed in Table 4B2 as per the guidelines of Circular 170 and such ITC reclaimed in next FY 2024-25 till the specified time period. How to report such transaction in the GSTR 9 of FY 23-24? | Taxpayer shall report such reclaimed ITC in the Table 8C and Table 13 as this is the ITC of FY 2023-24. | |
| Invoice belongs to FY 22-23 which is appearing in the Table 8A of GSTR 9 of FY 23-24 , as the supplier would have reported the same in GSTR 1 after the due date of filing of GSTR-1 for the tax period of March 23. How to report such transaction in the GSTR 9 of FY 23-24? | This is the ITC of last year (2022-23) and was auto populated in table 8A of GSTR-9 of FY 22-23. Hence, aforesaid value need not to be reported in the table 8C and Table 13 of GSTR-9 for FY 23-24. This is in line with the instruction no 2A given for the notified form GSTR 9 which states that Table 4,5,6 and Table 7 should have the details of current FY only | |
| Where to report the reclaim of ITC for an Invoice which belongs to FY 2023-24, and which is claimed, reversed and reclaimed in the same year? | As already clarified by the CBIC press release 3rd July 2019 in the para k, It may be noted that the label in Table 6H clearly states that information declared in Table 6H is exclusive of Table 6B. Therefore, information of such input tax credit is to be declared in one of the rows only.
Further, as the claim and reclaim is reported only in one row therefore the same should not be reported in the reversal under table 7 of GSTR 9 of FY 23-24. |
Thanking You,
Team GSTN
