Differences Between Table 8A and Table 8C of Annual Return
Introduction
Differences Between Table 8A and Table 8C of Annual Return Filing the Annual Return (Form GSTR-9) for FY 2023-24 requires taxpayers to carefully report Input Tax Credit (ITC) details. With recent amendments introduced via Notification No. 12/2024-Central Tax (10th July 2024) and Differences Between Table 8A and Table 8C of Annual Return Notification No. 20/2024-Central Tax (8th October 2024), the reporting mechanisms for ITC have changed, particularly in Table 8A and Table 8C. Differences Between Table 8A and Table 8C of Annual Return This blog provides a comprehensive guide to address potential mismatches between these tables and offers clarity on specific scenarios.
Key Changes in Reporting ITC for FY 2023-24
- Auto-Population from GSTR-2B:
- From FY 2023-24 onwards, Table 8A values are derived from GSTR-2B (instead of GSTR-2A used earlier).
- This shift affects the reported ITC values, potentially leading to discrepancies in Table 8A and Table 8C.
- Manual Entry in Table 8C:
- Differences Between Table 8A and Table 8C of Annual Return ITC on inward supplies for FY 2023-24, but claimed in the subsequent FY, must be entered manually in Table 8C.
Common Scenarios and Reporting Guidelines
The following table explains common issues and the recommended reporting approach for GSTR-9:
| Sr. No. | Scenario | Reporting Guidelines |
| 1 | Invoice dated FY 2023-24 but reported by supplier post-March 2024 (appears in GSTR-2B of FY 2024-25). | Report in Table 8C and Table 13 of GSTR-9 for FY 2023-24, as this pertains to ITC of the same FY. |
| 2 | ITC reversed in FY 2023-24 due to non-payment within 180 days and reclaimed in FY 2024-25. | Report reclaimed ITC in Table 6H of GSTR-9 for FY 2024-25. Do not report in Table 8C or Table 13 of FY 2023-24. |
| 3 | ITC reversed in FY 2023-24 as goods were not received and reclaimed in FY 2024-25. | Report reclaimed ITC in Table 8C and Table 13 of FY 2023-24, since it pertains to ITC of FY 2023-24. |
| 4 | Invoice from FY 2022-23 reported by supplier in GSTR-1 after March 2023 (appears in GSTR-2B for FY 2023-24). | Do not report in Table 8C or Table 13 of FY 2023-24. This ITC was already part of FY 2022-23. |
| 5 | ITC claimed, reversed, and reclaimed within FY 2023-24. | Report in Table 6H only. Avoid reporting in reversals under Table 7, as clarified in the CBIC Press Release dated 3rd July 2019. |
Detailed Explanation of Scenarios
- Late Reporting by Supplier
- Issue: Suppliers report invoices in their GSTR-1 after the due date for March 2024.
- Impact: Such invoices do not appear in GSTR-2B for FY 2023-24, leading to a mismatch in Table 8A. Differences Between Table 8A and Table 8C of Annual Return
- Solution: Enter the ITC manually in Table 8C and Table 13.
- ITC Reversed and Reclaimed (180-Day Rule)
- Issue: ITC is reversed in FY 2023-24 due to non-payment to the supplier and later reclaimed in FY 2024-25 after payment.
- Impact: This reclaimed ITC is part of FY 2024-25.
- Solution: Report this reclaimed ITC in Table 6H of FY 2024-25 only.
- Goods Received After FY 2023-24
- Issue: ITC claimed and reversed in FY 2023-24 due to delayed receipt of goods, then reclaimed in FY 2024-25.
- Solution: Report the reclaimed ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24.
- ITC from Previous Financial Year (FY 2022-23)
- Issue: Supplier reports FY 2022-23 invoices late, and they appear in GSTR-2B for FY 2023-24.
- Impact: ITC was already included in Table 8A of GSTR-9 for FY 2022-23.
- Solution: Exclude from Table 8C and Table 13 of FY 2023-24.
- ITC Claimed and Reclaimed Within FY 2023-24
- Issue: ITC is claimed, reversed, and reclaimed within the same financial year.
- Solution: Report in Table 6H only, ensuring no duplication in reversals under Table 7.
Practical Tips for Taxpayers
- Reconcile GSTR-2B and GSTR-3B Regularly: Ensure that ITC claims match the eligible ITC appearing in GSTR-2B.
- Maintain Accurate Records: Document all invoices, including those reported late by suppliers, to avoid mismatches. Differences Between Table 8A and Table 8C of Annual Return
- Review Notifications and Circulars: Stay updated on changes in GST rules and reporting formats.
Conclusion
The transition to GSTR-2B for auto-population in Table 8A of Form GSTR-9 introduces complexities in reporting ITC for FY 2023-24. Differences Between Table 8A and Table 8C of Annual Return By following the scenarios and guidelines provided above, taxpayers can ensure accurate and compliant filing. For further clarification, refer to the instructions provided in the notified Form GSTR-9 and related CBIC circulars.
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