GSTN Issues Advisory on Table 8A and 8C Mismatch in GSTR-9 for FY 2023-24

The GST Network (GSTN) issued Advisory No. 557 on December 9, 2024, addressing concerns related to mismatches between Table 8A (auto-populated data from GSTR-2B) and Table 8C (manually filled data) in the Annual Return Form GSTR-9 for FY 2023-24. This advisory provides much-needed clarifications for managing differences caused by changes in the reporting methodology.

Background

1. Notification Changes

Starting FY 2023-24, Table 8A is now auto-populated using data from GSTR-2B, replacing the earlier reliance on GSTR-2A.

  • Taxpayers manually report the Input Tax Credit (ITC) for inward supplies in Table 8C for claims made in the subsequent financial year (up to the specified deadline).

2. Reasons for Mismatch

Mismatches occur because the auto-population from GSTR-2B includes or excludes certain invoices depending on when suppliers report them.

Key Scenarios and Reporting Guidelines

To address common discrepancies, taxpayers must carefully distinguish between:

  • Auto-populated Table 8A, which reflects data from GSTR-2B and may include prior-year invoices or omit late-reported invoices.
  • Manually entered Table 8C, which records ITC for invoices of FY 2023-24 claimed in the next financial year.
  • Table 6H, designed specifically for ITC reclaimed in the same financial year.

Key Clarifications

  • Auto-population in Table 8A: This table may not perfectly align with invoices due to timing issues in supplier reporting.
  • Manual adjustments in Table 8C: It captures ITC availed for FY 2023-24 but reported later.
  • Reclaimed ITC in Table 6H: This section addresses any ITC reversed and reclaimed in the same year.

Takeaways

  1. The advisory emphasizes accurate reporting practices to resolve mismatches between auto-populated and manually entered data.
  2. Taxpayers must carefully review instructions for Form GSTR-9 and adhere to the specified scenarios.

By following these guidelines, taxpayers can avoid errors in ITC reporting and ensure seamless reconciliation between GSTR-9 and GSTR-3B filings.

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