Many business accountants review their monthly input tax credit and wonder why an inward invoice value changed compared to their purchase ledger. While Form GSTR-1 captures outward supplies declared by suppliers, its amendment sections directly determine the recipient inward tax credit availability. Understanding how supplier Table 9 amendments travel across the GST portal prevents costly reconciliation errors in Form GSTR-3B.
How outward Table 9 amendments create inward entries in GSTR-2B
Under Rule 59(1) of the CGST Rules 2017, every registered supplier furnishes details of outward supplies in Form GSTR-1. When a supplier needs to alter an invoice filed in a previous tax period, they do not edit the original filing directly. Instead, they file an amendment in Table 9 of Form GSTR-1.
According to the GSTN GSTR-1 User Manual, Table 9 consists of specific amendment tiles:
- Table 9A (Amended B2B Invoices): Used by suppliers to make amendments to details of outward supplies to a registered person of earlier tax periods.
- Table 9B (Credit and Debit Notes): Captures original credit notes or debit notes issued to registered recipients during the current tax period.
- Table 9C (Amended Credit and Debit Notes): Used to make amendments to credit or debit notes issued to registered recipients of earlier tax periods.
On the recipient side, statutory tax credit eligibility is governed by Section 16(2)(aa) of the CGST Act 2017. Under this provision, a recipient can claim input tax credit only if the supplier furnished the invoice details in Form GSTR-1 or through the invoice furnishing facility, and those details were communicated to the recipient in Form GSTR-2B. In addition, Rule 36(4) of the CGST Rules 2017 bars provisional credit beyond what appears in Form GSTR-2B.
When a supplier files Table 9A in their outward return, the GST portal auto-populates this revised data for the buyer. In the downloaded GSTR-2B Excel file, these modified records appear in the dedicated B2BA sheet rather than the standard B2B sheet. For a detailed breakdown of GSTR-1 tables and their link to buyer returns, see our guide on GSTR-1 meaning, tables, and how it feeds GSTR-2B.
Common mistake: Treating an amended invoice in GSTR-2B Table B2BA as duplicate turnover. Table B2BA replaces the original invoice record with the revised values. If your accounting system counts both the original B2B entry and the B2BA entry, your books will overstate available ITC and trigger demand notices.
Reconciling modified supplier invoices: worked example
Consider a registered manufacturing business, ABC Textiles, receiving supplies from an engineering vendor, Delta Equipments. Delta Equipments originally issued Invoice INV-840 in August 2026 for a taxable value of ₹1,00,000 with 18% IGST of ₹18,000. In September 2026, Delta Equipments realized that the taxable value was erroneously billed and reported in GSTR-1 Table 4A as ₹1,50,000 with tax of ₹27,000.
In their September 2026 GSTR-1 filed in October, Delta Equipments files Table 9A to amend the original record down to the correct taxable value of ₹1,00,000 with ₹18,000 IGST.
| Document reference | Supplier filing table | Taxable value | IGST rate | Tax amount | Recipient GSTR-2B reflection |
|---|---|---|---|---|---|
| INV-840 (August filing) | GSTR-1 Table 4A | ₹1,50,000 | 18% | ₹27,000 | GSTR-2B August Table B2B |
| INV-840 (September amendment) | GSTR-1 Table 9A | ₹1,00,000 | 18% | ₹18,000 | GSTR-2B September Table B2BA |
| Net adjustment in books | Ledger correction | -₹50,000 | 18% | -₹9,000 | Differential reversal in GSTR-3B |
Formula for net tax impact: Revised tax (₹18,000) minus Original tax (₹27,000) equals -₹9,000. If ABC Textiles already claimed ₹27,000 in August, the appearance of the amendment in September Table B2BA requires an adjustment of ₹9,000 in Table 4 of Form GSTR-3B to prevent claiming excess credit. To learn how return differences compare between return types, see our review on GSTR-1 versus GSTR-3B differences.
Time limits and filing rules for Table 9 amendments
Under Section 37(3) proviso of the CGST Act 2017 and GSTN portal rules, rectification of any error or omission in respect of invoices of the previous financial year is not allowed after 30 November following the end of that financial year, or the filing of the relevant annual return, whichever is earlier.
Suppliers also face strict monthly timelines under GSTN GSTR-1 filing rules:
- Monthly filing due date: Form GSTR-1 is due on the 11th of the succeeding month for monthly filers.
- Quarterly filing due date: Quarterly filers under QRMP submit Form GSTR-1 by the 13th day of the month succeeding the quarter.
- Current period adjustments: Under Rule 59(4A) and Form GSTR-1A, suppliers can amend or add current-period outward supply details after GSTR-1 is filed and before filing Form GSTR-3B.
In addition, the GSTN Invoice Management System (IMS) went live on the GST portal on 1 October 2024. Through IMS, recipients can explicitly Accept, Reject, or mark inward supplies as Pending. When an amendment arrives from a supplier in Table 9A, the recipient can inspect the amended record in IMS before generating their final GSTR-2B. When reconciliation discrepancies occur between supplier statements and purchase registers, read our practical steps on GSTR-1 versus GSTR-2B mismatch resolution.
Portal navigation path: To view inward amendment details on the GST portal, navigate to Services → Returns → Returns Dashboard, select the Financial Year and Period, click Auto-drafted ITC Statement for the month GSTR 2B, click VIEW, and open the B2BA tile.
Frequently asked questions
Does GSTR-1 contain an inward supplies table?
No. GSTR-1 is strictly a statement of outward supplies filed by suppliers. When buyers search for a GSTR 1 Table 9 summary inward supplies recipient wise, they are looking at the recipient-side reflection of supplier Table 9 amendments, which appear in the recipient GSTR-2B under Table B2BA.
Where do supplier Table 9A amendments appear in GSTR-2B?
Supplier amendments made in GSTR-1 Table 9A appear in the recipient GSTR-2B Excel download under the B2BA sheet, showing the original invoice number along with the revised invoice details and modified tax amounts.
What is the time limit for suppliers to amend invoices in GSTR-1 Table 9?
Under Section 37(3) proviso of the CGST Act and GSTN guidelines, rectification of errors or omissions in invoices of a financial year is not allowed after 30 November following the end of that financial year, or the filing of the relevant annual return, whichever is earlier.
Check your own GSTR-2B
Match your purchase register against monthly GSTR-2B JSON or Excel downloads instantly. Verify amended B2BA invoices and track supplier discrepancies without exposing financial records. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 2026-10-21. Sources: CBIC Tax Information Portal (Section 16, CGST Act), GSTN GSTR-1 Outward Supplies User Manual.