Summary: The logic for the auto-population of data in Table 8A of the GSTR-9 annual return has been updated again for Financial Year (FY) 2024-25, following a previous change in FY 2023-24 which shifted the base from GSTR-2A to GSTR-2B. The key modification for FY 2024-25 maintains GSTR-2B as the source but now includes documents based on the “document date” pertaining to 2024-25, even if they appear in GSTR-2B of the subsequent period (April 2025 to October 2025). This aligns the auto-populated Input Tax Credit (ITC) data more closely with the annual period, which is generally viewed as a positive move for synchronization. However, this recurring change in logic creates significant compliance challenges, particularly in reconciling the data with Table 8C, leading to differing interpretations among taxpayers and departmental officers. Such discrepancies risk escalating into the issuance of ASMT-10 or DRC-01 notices, potentially resulting in unnecessary litigation and compliance burdens for taxpayers.
Most Important Update in Table 8A of GSTR-9 for FY 2024-25 – A must read for all those involved in preparing, reviewing or filing GSTR-9/9C.
The logic for auto-population of data in Table 8A has once again been changed.
During the PY, several tickets were raised regarding possible mismatch between Tables 8A and 8C for FY 2023-24 (At that time too, logic was changed).
In response, GSTN had also issued an advisory dt 9th Dec 2024 addressing this concern. However, the said advisory did not fully resolve the reconciliation concern.
To resolve that inconsistency, the logic of Table 8A has now been modified to align it with the exact wordings.
The following chronology provides a clear view of this matter.
>Earlier Practice – Prior to 23-24
Table 8A was generated based on GSTR-2A, considering returns filed up to 30.09 / 30.11 of the following FY.
> For FY 2023-24
Logic was changed, GSTR-2B became the base instead of 2A, aligning with the amendment in Section 16, since ITC availment is now based on 2B.
Hence, 8A = GSTR-2B from April 2023 to March 2024 tax period.
> Now For FY 2024-25 (New Change)
8A continues to be based on GSTR-2B, but the logic has shifted from “period” to “document date”.
Now, if document pertains to FY 2024-25 but appears in GSTR-2B from Apr’25 to Oct’25, it will still form part of 8A of 24-25 which earlier was not the case.
Fair enough, any change that brings the law and the portal in sync is a positive move. No objections here.
But the real challenge now lies with Table 8C. Every year new logic to be given to derive an amount for this table. (Even that practice too, differ from taxpayer to taxpayer)
Earlier (till FY 22-23) if the current year’s 8D went negative, it was easily justified through previous year’s 8C.
Now, with introduction of Table 6A1, this scenario won’t occur anymore.
So does this mean 6A1 of CY must now always equal 8C of PY?
Apparently yes but there’s more to it. I’ll cover those details in my upcoming posts.
But the bigger problem is, even departmental officers often differ in their interpretation of these logics.
Adding to this challenge, the system has also been issuing ASMT-10 / DRC-01 notices due to these year-on-year changes in logic.
If not addressed appropriately, such discrepancies may escalate into demand orders or litigation, leading to unnecessary cost, time, and compliance burden for genuine taxpayers.
Hope, this will be the final change in 8A logic.
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