Every regular taxpayer filing an annual return under Section 44 of the Central Goods and Services Tax Act must complete Form GSTR-9. Among all sections in the annual return, Table 8 titled Other ITC related information receives the highest scrutiny from tax officers. It compares what your suppliers declared against what you claimed in your monthly returns.
Many accountants struggle when Table 8D displays a negative figure or when Table 8K shows lapsed credit. A systematic breakdown of the underlying legal formulas clarifies exactly where every rupee comes from and how to resolve discrepancies before final submission.
Statutory background under Section 44 and Rule 80
Under Section 44 of the Central Goods and Services Tax Act read with Rule 80 of the Central Goods and Services Tax Rules, every registered regular taxpayer must furnish an annual return in Form GSTR-9 on or before the thirty-first day of December following the close of the financial year.
While Part II of Form GSTR-9 captures outward supplies and Part III records credit availed and reversed, Part IV (Table 8) provides an independent reconciliation between external portal data and internal return claims. As clarified in official GST portal documentation, Table 8 is an informative reconciliation section designed to identify unavailed, ineligible, and excess credit claims.
Line by line structure and formulas of Table 8
Table 8 consists of eleven rows designated from 8A to 8K. Each row has a specific legal source and computational rule:
| Table Row | Description | Source on Portal | Formula / Nature |
|---|---|---|---|
| 8A | ITC as per GSTR-2B | Auto-populated from GSTR-2B | Non-editable benchmark |
| 8B | ITC as per Table 6B | Auto-filled from Table 6B | Inward supplies credit availed |
| 8C | ITC on inward supplies of current FY availed in next FY | User entered | Credit taken in April to November of next FY |
| 8D | Difference | Auto-computed | 8A - (8B + 8C) |
| 8E | ITC available but not availed | User entered | Eligible credit not claimed within time limit |
| 8F | ITC available but ineligible | User entered | Blocked credit under Section 17(5) |
| 8G | IGST paid on import of goods | Auto-populated from ICEGATE | Customs IGST payments |
| 8H | IGST credit availed on import of goods | Auto-filled from Table 6E | Import credit claimed in GSTR-3B |
| 8I | Difference on import of goods | Auto-computed | 8G - 8H |
| 8J | ITC available but not availed on import of goods | User entered | Unclaimed import credit |
| 8K | Total ITC to be lapsed in current financial year | Auto-computed | 8E + 8F + 8J |
Table 8A: source and exclusions
From financial year 2023-24 onwards, Table 8A is auto-populated based on the document-level details compiled in Form GSTR-2B across the twelve tax periods of the financial year. Prior to FY 2023-24, this figure originated from Form GSTR-2A. Table 8A is locked and cannot be edited manually.
As detailed in the GSTN Form GSTR-9 User Manual, Table 8A does not include every document visible in your monthly dashboard. Specifically, documents that remain only in uploaded or submitted status in Form GSTR-1, Form GSTR-5, or the Invoice Furnishing Facility (IFF) are excluded until the supplier actually files the return. In addition, credit restricted due to Place of Supply rules or Section 16(4) cut-off dates is separated.
Common mistake: Comparing Table 8A directly against the gross total of your monthly GSTR-2B PDF summaries. Monthly summaries often include submitted invoices or amendments that portal scripts exclude from Table 8A until filed. Always download the Table 8A Document Details Excel directly from the annual return dashboard to inspect the exact invoice list.
Table 8B vs Table 8C: reconciling availed credit
Table 8B pulls the forward-charge inward supply credit availed during the financial year directly from Table 6B of Form GSTR-9. Under current portal validation, Table 8B auto-populates exclusively from Table 6B, ensuring that reclaimable credit reported in Table 6H is not duplicated here.
Table 8C accommodates invoices pertaining to the financial year under review that were availed in the subsequent financial year within the statutory window prescribed under Section 16(4). For example, for supplies received in financial year 2024-25, credit availed in the monthly returns filed from April 2025 up to 30 November 2025 (or the annual return filing date, whichever is earlier) must be declared in Table 8C.
Notice risk: Do not report reclaims in Table 8C. As per official GSTN instructions, Table 8C strictly excludes credit that was claimed, reversed under Table 4B(2) of Form GSTR-3B in the current financial year, and then reclaimed in the next financial year. Entering reclaims in Table 8C distorts the formula and leads to scrutiny for artificial inflation.
The Table 8D formula and handling negative balances
The mathematical heart of Table 8 is row 8D. The portal calculates this field using the following formula:
The resulting figure indicates the net status of your inward credit reconciliation:
- Zero: Complete harmony. All credit claimed matches the auto-populated GSTR-2B data exactly.
- Positive figure: Credit reflected in GSTR-2B exceeds your claims. This surplus represents invoices you chose not to claim, ineligible supplies under Section 17(5), or credit that has expired.
- Negative figure: Total credit claimed across the current year (8B) and next year (8C) exceeds what suppliers filed in GSTR-2B (8A). This represents an excess claim over portal records.
If Table 8D is negative, the taxpayer has claimed more credit than the portal can substantiate. If this arose from genuine errors or non-compliant suppliers who failed to file, the differential tax liability must be discharged voluntarily along with applicable interest under Section 50 using Form GST DRC-03. Form GSTR-9 does not permit direct tax payment or ledger debit for Table 8 discrepancies.
Computing lapsed ITC in Table 8K
When Table 8D is positive, taxpayers must explain why available credit was not availed. This breakdown is entered into Table 8E and Table 8F:
- Table 8E represents eligible credit from compliant suppliers that the business missed claiming within the Section 16(4) deadline.
- Table 8F covers credit appearing in GSTR-2B that pertains to blocked items under Section 17(5), such as motor vehicles, club memberships, or employee personal consumption.
- Table 8J isolates surplus IGST paid at customs over the credit availed in Table 6E.
The portal combines these values into row 8K using the formula:
Table 8K represents the total input tax credit that lapses for the financial year. Importantly, this row is purely informative. Entering numbers in Table 8E, 8F, or 8K does not trigger an automatic debit or reduction in your Electronic Credit Ledger.
Worked rupee example
Consider an engineering enterprise with the following annual credit figures for a financial year:
| Table Reference | Field Description | Amount | Reconciliation Status |
|---|---|---|---|
| Table 8A | Auto-populated from Form GSTR-2B | ₹12,40,000 | Portal benchmark |
| Table 8B | ITC availed in Form GSTR-3B during the year | ₹11,10,000 | Claimed in year |
| Table 8C | ITC for the year availed up to 30 November next FY | ₹50,000 | Claimed next year |
| Table 8D | Difference: 8A - (8B + 8C) | ₹80,000 | Positive balance |
| Table 8E | ITC available but unavailed (missed invoices) | ₹20,000 | Lapsed claim |
| Table 8F | Ineligible credit under Section 17(5) | ₹60,000 | Blocked credit |
| Table 8G | IGST paid on import of goods | ₹1,50,000 | Customs record |
| Table 8H | IGST credit availed on import of goods | ₹1,50,000 | Claimed import credit |
| Table 8I | Difference on imports: 8G - 8H | ₹0 | Fully reconciled |
| Table 8J | Import ITC available but not availed | ₹0 | Nil |
| Table 8K | Total ITC to be lapsed: 8E + 8F + 8J | ₹80,000 | Calculated lapse |
In this example, the total claimed credit of ₹11,60,000 (₹11,10,000 in 8B plus ₹50,000 in 8C) leaves an unavailed surplus of ₹80,000 in Table 8D. The business accounts for this exact difference by allocating ₹20,000 to missed invoices in Table 8E and ₹60,000 to blocked catering and vehicle insurance in Table 8F. Consequently, Table 8K reflects ₹80,000 as lapsed credit, leaving zero unexplained mismatch for audit.
Step by step annual reconciliation workflow
- Download Table 8A details: Log in to the GST portal, navigate to Services → Returns → Annual Return, select the financial year, and download the Table 8A Document Details Excel archive.
- Extract all twelve monthly GSTR-2B files: Consolidate your monthly GSTR-2B downloads and reconcile them invoice by invoice against your purchase register. For complex mismatches, refer to our guide on GSTR-9 Table 8A vs 2B vs books mismatch.
- Identify subsequent claims: Filter your purchase register for invoices dated within the financial year but claimed in Form GSTR-3B filed between April and November of the following year. Enter this total under Table 8C.
- Isolate blocked credits: Identify invoices present in Table 8A that fall under blocked categories under Section 17(5) and enter them in Table 8F.
- Verify Table 8D and 8K: Confirm that Table 8D minus (8E + 8F) equals zero. If Table 8D remains negative, identify non-filed supplier invoices and evaluate payment via Form GST DRC-03. For step-by-step return filing instructions, consult our comprehensive GSTR-9 filing step by step guide.
Related guides
- GSTR-9 Table 14: reporting differential tax paid in cash with Form DRC-03 reconciliation
- GSTR-9 reconciliation format in Excel (free download)
- GSTR-9C Table 12 reconciliation: reconciling ITC with audited financial statements
- GSTR-9 Table 7 Rule 37 ITC reversal: 180 days non-payment and reclaim
Frequently asked questions
What is the exact mathematical formula for Table 8D in Form GSTR-9?
The formula for Table 8D is 8A minus (8B + 8C). It deducts the credit availed during the year in Table 8B and the credit availed in the subsequent period in Table 8C from the auto-populated GSTR-2B credit in Table 8A.
Can Table 8A be edited if an invoice is missing from GSTR-2B?
No. Table 8A is auto-filled directly from Form GSTR-2B for the financial year and is completely locked and non-editable on the GST portal.
What does a negative figure in Table 8D mean for the taxpayer?
A negative figure in Table 8D means you availed more Input Tax Credit in Form GSTR-3B than what your suppliers filed in their returns. It flags an excess claim risk that may attract scrutiny and demand notices.
How is Table 8K lapsed ITC calculated?
Table 8K calculates total lapsed credit as the sum of Table 8E (ITC available but not availed), Table 8F (ITC available but ineligible), and Table 8J (ITC available but not availed on import of goods).
Reconcile 12 months of GSTR-2B before filing Form GSTR-9
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 GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
For businesses with turnover exceeding five crore rupees requiring reconciliation certification, explore our walkthrough of the GSTR-9C reconciliation statement.
Last checked: 14 October 2026. Sources: CGST Rules Rule 80, CGST Act Section 44, GSTN Form GSTR-9 User Manual.