Key Changes in Table 8A and 8C Reporting
As per Notification No. 12/2024-Central Tax dated 10th July 2024, read with Notification No. 20/2024-Central Tax dated 8th October 2024, the following updates are applicable for FY 2023-24 onwards:
- Table 8A: The total ITC available for inward supplies during FY 2023-24 is now auto-populated from GSTR-2B. Previously, this data was drawn from GSTR-2A. This change has implications for the values reflected in Table 8A, as GSTR-2B follows a static view of ITC eligibility.
- Table 8C: Taxpayers must manually report the ITC on inward supplies received during FY 2023-24 but availed in subsequent periods (before the due date for availing such ITC). These entries are not auto-populated and require careful verification.
Reasons for Mismatches and Reporting Guidance
Discrepancies between Tables 8A and 8C can arise due to several scenarios. Below are common issues and the recommended reporting methods:
| Scenario | Reporting Guidance |
|---|---|
| 1. Invoice Date in FY 2023-24, Reported Late in GSTR-1: Supplier reports an invoice in GSTR-1 after March 2024, so it is not included in Table 8A for FY 2023-24 but appears in the subsequent year’s GSTR-2B. | Report such ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24. This ensures compliance with instructions for these tables. |
| 2. ITC Reversed Due to 180-Day Payment Rule: ITC claimed in FY 2023-24 was reversed in the same year due to non-payment within 180 days, then reclaimed in FY 2024-25 after payment was made. | Report the reclaimed ITC in Table 6H of GSTR-9 for FY 2024-25. Do not include this in Tables 8C or 13 for FY 2023-24. This follows the notified Form GSTR-9 instructions. |
| 3. Goods Not Received in FY 2023-24: ITC claimed in Table 4A5 of GSTR-3B was reversed in Table 4B2 as per Circular 170, then reclaimed in FY 2024-25. | Include this reclaimed ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24, as it pertains to that year’s transactions. |
| 4. Late Reported Invoices from FY 2022-23: Supplier reported the invoice late, and it appears in Table 8A of GSTR-9 for FY 2023-24. | Do not report this in Tables 8C or 13 for FY 2023-24. Since the ITC pertains to FY 2022-23, it should already have been included in the previous year’s return. |
| 5. ITC Claimed, Reversed, and Reclaimed in FY 2023-24: ITC was claimed, reversed, and reclaimed within the same financial year. | Declare this ITC in one row only, either Table 6H or Table 6B. As clarified in the CBIC Press Release dated 3rd July 2019, do not report this under reversals in Table 7. |
Practical Tips for Accurate Reporting
- Verify Auto-Populated Data: Cross-check the values in Table 8A with your GSTR-2B records. Ensure that all eligible invoices are accounted for and matched.
- Manual Adjustments in Table 8C: Carefully review ITC claims for transactions availed after FY 2023-24 but related to that year. Ensure accurate manual entry in Table 8C.
- Reconcile ITC with Suppliers: Regularly coordinate with your suppliers to address any discrepancies in invoice reporting and ensure timely filing of GSTR-1.
- Follow CBIC Instructions: Adhere strictly to the instructions in the notified Form GSTR-9 and any relevant circulars or press releases.
Stay compliant. Stay confident.
