Before you file your annual return, you need to be sure that the Input Tax Credit (ITC) you claimed in GSTR-3B matches your books and the auto-populated Table 8A in GSTR-9. Finding the mismatches manually across 12 months of data takes hours. Our free Excel template does the math for you.
Why you need a GSTR-9 reconciliation working paper
The GST portal compares what your suppliers filed (Table 8A) against what you claimed (Table 8B). Table 8A is auto-filled from your GSTR-2B from FY 2023-24 onwards and cannot be edited. Table 8B comes from the ITC you claimed in Table 6B.
If Table 8D (the difference between Table 8A and your claims) is negative, the tax department may issue a notice asking you to reverse the excess ITC along with interest at 18% under Section 50(3). You need an exact invoice-level working paper to explain any differences or pay the correct amount before a notice arrives.
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How to use the template
- Extract your GSTR-2B data. Download the JSON or Excel files from the GST portal for the entire financial year (April to March).
- Paste the portal data. Copy the B2B sheet details into the 'GSTR-2B Data' tab in our template.
- Export your books. Export your purchase register from Tally, Zoho Books, or your ERP for the same financial year.
- Paste your books data. Put this into the 'Purchase Register' tab.
- Review the summary. The 'Table 8 Summary' tab will show your total ITC as per books, ITC per GSTR-2B, and the exact difference amount in rupees.
A common mistake: Forgetting to account for ITC claimed in the next financial year. If you received an invoice in March but claimed the ITC in May, it belongs in Table 8C of GSTR-9, not Table 8B. The template has a column to mark these next-year claims.
Worked example
A business has the following numbers for FY 2025-26:
| Source | ITC Amount | GSTR-9 Table |
|---|---|---|
| Auto-populated from GSTR-2B | ₹10,50,000 | Table 8A |
| ITC claimed in GSTR-3B during the year | ₹10,20,000 | Table 8B |
| ITC for the year claimed next year | ₹30,000 | Table 8C |
| Difference | ₹0 | Table 8D |
Because the total claimed (Table 8B + 8C) perfectly matches Table 8A, there is no negative difference and no risk of a notice for excess ITC.
Frequently asked questions
What is the due date for filing GSTR-9?
The due date to file the annual return in Form GSTR-9 is 31 December following the end of the financial year.
Where does GSTR-9 Table 8A get its data?
From FY 2023-24, Table 8A of GSTR-9 is auto-filled based on the details auto-populated in your GSTR-2B for the financial year.
Reconcile your whole year in the browser
Our free tool can process 12 months of GSTR-2B files against your purchase register to give you an invoice-level mismatch report. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 02 October 2026. Sources: GSTN GSTR-9 Manual.