GSTR-9 Table 8A vs Table 8C: ITC Mismatch & Reconciliation Guide (FY 2023-24 Onwards)
From FY 2023-24 onwards, Table 8A of GSTR-9 is auto-populated from GSTR-2B instead of GSTR-2A, a permanent change introduced by Notification No. 12/2024-Central Tax (July 10, 2024) and Notification No. 20/2024-Central Tax (October 8, 2024). Table 8C, on the other hand, requires manual entry of ITC on inward supplies belonging to the financial year but actually claimed in the subsequent year within the deadline under Section 16(4) of the CGST Act. The mismatch between the two tables, a source of widespread confusion during GSTR-9 filing, arises from this source difference, not from an error in your books. Here we will explain both tables, the five common scenarios where they diverge, and exactly how to report each one correctly.
What Changed in GSTR-9 from FY 2023-24 Onwards
Until FY 2022-23, the ITC figures in Table 8A of GSTR-9 were drawn from GSTR-2A, a dynamic, continuously updated statement that reflected supplier filings in real time. From FY 2023-24, this source has been changed to GSTR-2B, a static statement generated on a fixed cut-off date each month. This shift is significant because
- GSTR-2B is cut-off dependent. It captures only those supplier invoices filed in GSTR-1 up to the cut-off date (typically the 11th or 13th of the following month). Invoices filed by a supplier after that cut-off appear in the next month’s GSTR-2B, not the current one.
- GSTR-2A was dynamic. Any late supplier filing would eventually appear in GSTR-2A regardless of timing, which meant Table 8A previously picked up ITC that arrived late. GSTR-2B does not have this flexibility.
- Table 8C is now more important. Because Table 8A no longer captures all ITC that belongs to the financial year, Table 8C, which requires manual disclosure of ITC from the current FY availed in the next FY, carries greater weight in ensuring completeness of your annual return.
This is not a temporary advisory measure. The change to GSTR-2B as the source for Table 8A applies from FY 2023-24 onwards permanently, and the same reconciliation logic applies to FY 2024-25 GSTR-9 filings and subsequent years.
What Is Table 8A in GSTR-9?
Table 8A contains the total ITC available from inward supplies for the financial year, auto-populated by the system from GSTR-2B. It cannot be edited by the taxpayer. The figures represent the ITC visible in GSTR-2B for the relevant financial year, meaning they include only those supplier invoices that were filed in GSTR-1 on time and fell within the financial year’s GSTR-2B cycles.
Table 8A covers:
- Domestic inward supplies (goods and services)
- Supplies from SEZ units under Bill of Entry
- Supplies received through e-commerce operators
Table 8A does not include the following:
- Import of goods (reported separately in Table 8E via ICEGATE data)
- Inward supplies liable to Reverse Charge Mechanism (reported in Table 8F)
- ITC from Input Service Distributors
Because Table 8A is auto-populated and locked, any ITC that belongs to the financial year but did not appear in GSTR-2B due to a supplier filing GSTR-1 late, after the financial year ended, will not appear in Table 8A. This is the primary source of the 8A vs. 8C discrepancy.
What Is Table 8C in GSTR-9?
Table 8C captures ITC on inward supplies belonging to the current financial year but actually claimed (availed) in the subsequent financial year up to the deadline under Section 16(4) of the CGST Act. This table requires manual entry it is not auto-populated.
The key deadline for Table 8C entries:
- For FY 2023-24: ITC must have been claimed in GSTR-3B filed up to November 30, 2024 (the Section 16(4) cut-off for FY 2023-24). ITC claimed after this date cannot be reported in Table 8C and is permanently lost.
- For FY 2024-25: The cut-off is November 30, 2025.
Whenever an entry is made in Table 8C, the same value must also be reported in Table 13 of GSTR-9 (which captures details of ITC for the current FY availed in the subsequent FY). Failure to fill Table 13 alongside Table 8C creates an internal inconsistency in the annual return and may attract scrutiny.
The core difference: Table 8A is what GSTR-2B says is available for the year. Table 8C is what you actually availed in the next year from the current year’s supplies. They measure different things; that is why they will routinely differ, and that difference is expected and correct in most cases.
Why Table 8A and Table 8C Values Differ: Root Causes
The mismatch between Tables 8A and 8C arises from three underlying scenarios:
- Supplier filed GSTR-1 after the March due date. The invoice belongs to FY 2023-24, but because the supplier filed late, it flows into FY 2024-25’s GSTR-2B, not FY 2023-24’s. So it does not appear in Table 8A, but the recipient claims the ITC in FY 2024-25, which should go into Table 8C.
- Goods received in the next FY despite an FY invoice. The invoice date falls in FY 2023-24, but actual receipt of goods happened in FY 2024-25, so ITC eligibility arises in FY 2024-25. This ITC belongs to FY 2023-24 and goes into Table 8C.
- ITC reversed for non-payment and reclaimed next year. ITC was claimed in FY 2023-24 but reversed because the supplier was not paid within 180 days (Section 16(2)), then reclaimed in FY 2024-25 after payment. This reclaim goes into Table 6H of GSTR-9 for FY 2024-25 not into Table 8C.
Understanding which situation applies to each invoice is the core of the reconciliation work. The five GSTN advisory scenarios below map this precisely.
Five Scenarios: How to Report Correctly in Table 8A and 8C
The GSTN issued an advisory on December 9, 2024, addressing the five most common mismatch situations for FY 2023-24. These scenarios apply equally to FY 2024-25 and subsequent years given the permanent nature of the GSTR-2B change.
| Scenario | Situation | Correct Reporting |
|---|---|---|
| Scenario 1 | Invoice dated FY 2023-24, but supplier filed GSTR-1 after the March 2024 due date — ITC does not appear in Table 8A of GSTR-9 for FY 2023-24. | Report ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24. This is deferred ITC of the current year claimed in the next FY. |
| Scenario 2 | ITC claimed in FY 2023-24, reversed due to non-payment to supplier within 180 days (Section 16(2)), then reclaimed in FY 2024-25 after payment. | Report reclaimed ITC in Table 6H of GSTR-9 for FY 2024-25. Do not report in Table 8C or Table 13 of GSTR-9 for FY 2023-24. This is a reclaim of previously claimed and reversed credit — not deferred credit. |
| Scenario 3 | Invoice dated FY 2023-24, but goods received in FY 2024-25 — ITC claimed in Table 4A(5) of GSTR-3B and reversed in Table 4B(2) in FY 2023-24, then reclaimed in FY 2024-25 upon receipt. | Report reclaimed ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24. ITC eligibility arose in FY 2023-24 but was availed next year — this is classic Table 8C territory. |
| Scenario 4 | Invoice belongs to FY 2022-23 (supplier filed GSTR-1 late), appearing in Table 8A of GSTR-9 for FY 2023-24. | Do not report in Table 8C or Table 13 of GSTR-9 for FY 2023-24. This ITC belongs to FY 2022-23 and should have been reported in that year’s GSTR-9. It should not be double-counted in FY 2023-24. |
| Scenario 5 | Invoice for FY 2023-24 — ITC claimed, reversed, and reclaimed all within FY 2023-24 itself. | Report in Table 6H of GSTR-9 for FY 2023-24. Do not report in Table 7 (which is for reversals not subsequently reclaimed). Table 6H is specifically for reclaimed ITC within the same FY. |
The Decision Rule in One Line
If the ITC belongs to the current FY and was never claimed before and is only availed for the first time in the next FY, it goes into Table 8C. If the ITC was claimed and then reversed in the current FY and reclaimed in the next, it goes into Table 6H of the next year’s GSTR-9.
Table 13 of GSTR-9: Why It Must Be Filled Alongside Table 8C
Table 13 captures details of supplies for the current FY on which tax was paid or ITC was availed in the subsequent FY (April to the specified period). Wherever an entry is made in Table 8C, the same transaction must also be reflected in Table 13. Failure to do so creates an internal inconsistency in the return.
For FY 2023-24: Table 13 covers transactions of FY 2023-24 where tax was paid or ITC was claimed in GSTR-3B filed between April 2024 and November 30, 2024. The value in Table 8C and the corresponding entry in Table 13 should reconcile. If Table 8C is filled but Table 13 is left blank, the annual return will show a mismatch and may attract a department notice.
How to Reconcile Table 8A and Table 8C: Step by Step
- Download Table 8A data from the GST portal. The portal provides a document-level break-up of the auto-populated GSTR-2B data for the year. Download this before beginning reconciliation.
- Pull your GSTR-3B data for the full FY. Extract ITC claimed in Table 4A of GSTR-3B for all 12 months of the financial year. This is your “ITC actually claimed” figure.
- Compare Table 8A with your purchase register. Identify invoices in your books for the FY that do not appear in Table 8A. These are candidates for Table 8C invoices where the supplier filed GSTR-1 late or goods were received in the next FY.
- Check ITC claimed in the next FY that belongs to this FY. Review GSTR-3B filings from April to November (of the subsequent FY) for any ITC claims that relate to invoices dated in the current FY. These go into Table 8C and Table 13.
- Identify reversals and reclaims. Separate out ITC that was claimed and reversed in the same FY and reclaimed next year; this is Table 6H of the subsequent year, not Table 8C of the current year.
- Reconcile Table 8D. Table 8D (ITC available but not availed) = Table 8A minus (Table 6B + Table 6H + Table 8C). If this number is negative or unexpectedly large, revisit steps 3–5.
- Ensure Table 8C and Table 13 match before filing. Any value in Table 8C must have a corresponding entry in Table 13 for the same invoice.
How MBG Can Help with GSTR-9 Filing and ITC Reconciliation
Table 8A vs 8C reconciliation is one of the more technically demanding aspects of GSTR-9 preparation, particularly for businesses with high invoice volumes, multiple GSTINs, or supplier compliance gaps. An incorrect GSTR-9 cannot be revised after filing errors become the permanent record.
MBG’s Indirect Tax Advisory team assists businesses with the following:
- GST Advisory and Compliance: End-to-end GSTR-9 and GSTR-9C preparation, including Table 8A/8C reconciliation, Table 13 mapping, and ITC mismatch resolution across multiple GSTINs.
- GST Health Check: Pre-filing review of your ITC positions, GSTR-3B vs GSTR-2B reconciliation, and identification of ITC exposure before the annual return is submitted.
- GST Audit Assistance: Representation and documentation support when the department initiates scrutiny arising from GSTR-9 mismatches or ITC discrepancies.
- GST Refunds: Recovery of eligible ITC that was incorrectly excluded from prior year annual returns, where revision options or legal remedies are available.
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