All about Table 8A of GSTR-9 and its Implications

Abhishek Kumar

30 Mar, 2024

Table 8A of the GSTR-9 is a vital section for taxpayers. It auto-populates with Input Tax Credit (ITC) information for the entire fiscal year from the corresponding GSTR-2A returns. The remaining fields in Table 8A must be filled up after a thorough verification by the taxpayers. Table 8A is a table in the annual return Form GSTR-9 that contains details of the total ITC available during the financial year from inward supplies. Inward supplies are inclusive of all purchases made inclusive of services received from SEZs, but it excludes imports and inward supplies subject to reverse charge. In this blog, we have covered more information on the significance of Table- 8A in GSTR-9.

Data Population in Table 8A

The ITC data auto-populates in Table 8A based on Tables 3 and 5 of Form GSTR-2A. This auto-populates from the returns filed on a monthly basis by the business entity’s suppliers in their Form GSTR-1. It is inclusive of tax credits distributed by their non-resident suppliers in Form GSTR-5. On the GST Portal, the option is given to the taxpayers to download the break-up of Table 8A data in an Excel file. After the taxpayer logs in to his account, he needs to navigate to ‘Form GSTR-9 (Prepared Online) and then click on ‘Download Table-8A Document Details’.

A zipped folder automatically gets downloaded. One has to unzip the folder to extract the file.

Where the data volume is huge, then hyperlinks will be provided.

Invoice-wise details can be viewed by the taxpayers, and they can reconcile the same with their purchase register.

Document-wise details are reflected in all documents like B2B, B2BA, CDNR and CDNRA, sorted in the Excel file of Table 8A reflecting the following data:

• The duration for which the document is reported under Form GSTR-2A.
• The filing date of the invoice was uploaded in the supplier’s GSTR return.
• If the invoice is not taken into consideration for Table 8A data, then the reason why it has not been considered.
• Where the purchase is made through an e-commerce operator, the GSTIN¹ of the e-commerce operator will be displayed.
• The invoice type mentions ‘R’ for regular supplies, ‘SEZWP’ for SEZ supplies with tax payment, ‘SEZWOP’ for SEZ supplies without tax payment, etc.

Importance of reconciliation of data in Table 8A while filing GSTR-9

Table 8A in GSTR-9 displays all the ITC data for a particular fiscal year. Precisely reporting ITC data in Table 8A helps the taxpayers claim accurate ITC for that fiscal year. The Table cannot be edited, meaning that if ITC amounts and reports are incorrect, the taxpayer is barred from correcting the same. Once GSTR-9 is filed, it cannot be revised. ITC reconciliation is important for taxpayers to reduce their tax liability to an optimal level. The taxpayer can reconcile the ITC invoice-wise with the data in Table 8A and document-wise break-up. This helps the business entity’s auditor report any ITC mismatches while preparing the annual reconciliation statement in Form GSTR-9C.

Therefore, Table 8A is essential from the perspective of claiming ITC. If the amount of ITC reported in Table 8A is less than the ITC reported in Form GSTR-2A or books of accounts, then the taxpayer will end up paying a tax liability due to no fault of his.

Reasons for the mismatch of data in Table 8A and GSTR-2A

There are many reasons for the mismatch of data reported in Table 8A of the GSTR-9 and data in Form GSTR-2A. Some of them are:

• Where invoices are saved or submitted in the supplier’s Form GSTR-1 but not yet filed. The GSTR-2A will display “Not yet filed” status in such cases.
• Where the supplier files GSTR-1 after the cut-off date. After the cut-off date, no data will be considered for the Table 8A calculation.
• If the invoice is filed by the supplier in GSTR-1 but is mistakenly reported that the supply is liable to reverse charge, then it will not be treated as a part of Table 8A of the recipient.
• If the supplier, by mistake, amends the GSTIN of the recipient, then the ITC can be availed only to the amended GSTIN.
• If the place of supply lies in the same state as the supplier and not the recipient, then the ITC will be excluded from Table 8A. The same data will still be reflected in the GSTR-2A. 
• If the document date was within the period during which the taxpayer was under the Composition Scheme, then the ITC relating to the purchase invoices will not be treated as part of Table 8A.

Apart from the above, there could be a mismatch between the monthly ITC reported in GSTR-2A and the actual ITC recorded in the taxpayer’s books of accounts. This could be for the following reasons:

• Any inconsistency in the invoice number between the actual invoices and the reported data in the GSTR-2A.
• Mismatch in invoice date format.
• Mismatch in the return period due to invoice being issued in a particular month but reported or filed in another month.
• The invoices are raised to an incorrect GSTIN for the same vendor.

Conclusion

Table 8A of the GSTR-9 is essential for taxpayers as it auto-populates with the ITC information for the entire financial year from the corresponding GSTR-2A returns. It contains details of the total ITC available during a financial year from inward supplies.

Read our Article: GSTR-9 : GST Annual Return Filing Form, Eligibility and Due Date

FAQs

1. https://services.gst.gov.in/services/searchtp