Date – 09 December 2024

• The GST Network (GSTN) has issued advisory on differences in value of Table 8A and 8C of annual returns (Form GSTR-09) for F.Y 2023-24 pursuant to recent changes in the auto populated values of Input Tax Credit (ITC) in Table 8A of Form GSTR-09 for F.Y. 2023-24 vide Notification No. 12/2024 Central Tax (dated 10th July 2024) and Notification No. 20/2024 Central Tax (dated 8th October 2024). 
• Till FY 2022-23, Table 8A was auto populated from GSTR-2A, however for F.Y. 2023-24, the same are being auto populated from GSTR-2B, potentially leading to mismatches between the two tables i.e. 8A and 8C due to inflated values in Table 8A with respect to F.Y 2022-23 and lower than expected in respect to F.Y. 2023-24.

The following scenarios in this regard are advised hereunder: -

• Invoices pertaining to F.Y. 2023-24 but reflecting in GSTR-2B of F.Y. 2024-25. These should be entered in Table 8C and Table 13 of F.Y. 2023-24 as invoice pertaining to F.Y. 2023-24 and claimed in subsequent F.Y till specified period.
• Invoices pertaining to FY 2023-24. ITC claimed and reversed due to non-payment to supplier withing 180 days in F.Y. 2023-24. ITC  reclaimed after payment to suppliers in F.Y. 2024-25 should be reported in Table 6H of FY 2024-25, not in Tables 8C and Table 13 of F.Y. 2023-24 (Rule 37A).
• Invoice pertaining to F.Y. 2023-24 and goods not received in F.Y. 2023-24. ITC claimed, reversed in F.Y. 2023-24 and reclaimed in F.Y. 2024-25 should be reported in Tables 8C and 13 of F.Y. 2023-24.
• Invoices pertaining to F.Y. 2022-23 but appearing in Table 8A for F.Y. 2023-24 should not be included in Tables 8C or 13 for F.Y. 2023-24.
• Invoice pertaining to F.Y. 2023-24. ITC claimed, reversed, and reclaimed in F.Y. 2023-24 should be reported in a single row (e.g., Table 6H or 6B) without additional reversal reporting in Table 7.