When you prepare your annual return in Form GSTR-9, the most critical check is the ITC reconciliation in Table 8. The GST portal automatically pulls the ITC available to you into Table 8A. You need to explain any difference between this figure and the ITC you actually claimed during the year.
Where the numbers come from
The rules changed recently. From FY 2023-24, Table 8A is auto-populated from GSTR-2B. Previously, it came from GSTR-2A. This Table 8A value is completely locked and non-editable.
Here is how the comparison works:
- Table 8A: Total ITC available as per GSTR-2B for the financial year.
- Table 8B: Total ITC you availed in GSTR-3B during the financial year (auto-populated from Table 6B).
- Table 8C: ITC for this financial year that you claimed in the next financial year (within the time limit).
- Table 8D: The difference. The formula is Table 8A minus (Table 8B + Table 8C).
Notice risk: A negative number in Table 8D means you claimed more ITC than is reflected in your GSTR-2B. The department will issue a notice demanding reversal of the excess credit along with 18% interest per annum.
Common reasons for a mismatch
Differences usually happen for a few specific reasons:
- Suppliers filed late: If a supplier filed their GSTR-1 after the cut-off date for the financial year, the invoice will not appear in Table 8A for that year.
- Invoices in IMS Pending: If you kept invoices in 'Pending' status in the Invoice Management System, they are excluded from your GSTR-2B until accepted.
- Place of Supply errors: If the supplier entered the wrong state code (Place of Supply), the portal may restrict the ITC and exclude it from Table 8A.
- Clerical errors in books: Claiming an invoice twice or entering the wrong tax amount in your purchase register.
How to resolve the mismatch
You need to download the detailed document-level data for Table 8A from the GSTR-9 dashboard. Compare this Excel file line by line against your purchase register and your monthly GSTR-2B downloads.
Worked example
A business finds a negative difference in Table 8D:
| Field | Amount | Status |
|---|---|---|
| Table 8A (from GSTR-2B) | ₹4,50,000 | Available |
| Table 8B (claimed in year) | ₹4,80,000 | Claimed |
| Table 8C (claimed next year) | ₹0 | Claimed |
| Table 8D (Difference) | -₹30,000 | Negative difference |
After checking their working paper, they find a supplier filed a ₹30,000 invoice late. The business must decide whether to reverse the ₹30,000 via DRC-03 or keep the working paper ready to prove the supplier eventually filed and paid the tax.
Frequently asked questions
What is Table 8D in GSTR-9?
Table 8D is the difference between the auto-populated ITC in Table 8A and the ITC you actually claimed (Table 8B plus Table 8C).
Can I edit Table 8A in GSTR-9?
No, Table 8A is auto-filled based on your GSTR-2B data for the financial year and is non-editable.
Find the exact missing invoices
Stop hunting through Excel sheets. Our tool takes your 12 months of GSTR-2B files and your purchase register, and instantly lists the exact invoices causing the mismatch. Your files never leave your browser.
Last checked: 02 October 2026. Sources: GSTN GSTR-9 Manual.