Annual Return & Table 8A

GSTR 9 Table 8A mismatch reconciliation Excel

By gstr2bmatch.in Editorial Team · Updated 27 October 2026 · 7 min read

A GSTR 9 Table 8A mismatch reconciliation in Excel helps identify why input tax credit claimed in Table 6A does not appear in Table 8A before you file your annual return. Table 8A auto-populates from Form GSTR-2B and remains non-editable, while Table 6A auto-populates from your monthly Form GSTR-3B filings. Reconciling invoice by invoice in an Excel spreadsheet isolates timing differences, late supplier filings, and ineligible claims so you can explain Table 8D variance without audit notices.

Preparing Form GSTR-9 often reveals an unsettling surprise: the total credit in Table 6A does not match the figure sitting in Table 8A. Because Table 8A cannot be edited manually, accountants must reconcile the difference in a spreadsheet before submitting the annual return or certifying Form GSTR-9C.

Understanding Table 6A and Table 8A mechanics

The annual return splits ITC reporting into two distinct mechanisms governed by Rule 80 of the CGST Rules, 2017:

  • Table 6A: Auto-filled from Box 4A of Form GSTR-3B filed across all periods of the financial year. It is non-editable and represents the total ITC availed in your monthly returns.
  • Table 8A: Auto-populated based on inward supplies reported in Form GSTR-2B. As clarified in the GSTN Manual on Form GSTR-9, Table 8A is auto-populated from Form GSTR-2B and is non-editable.
  • Table 8B: Captures inward supplies other than imports and reverse charge, corresponding to Table 6B of Form GSTR-9.
  • Table 8C: Captures ITC on inward supplies received during the financial year but availed in the next financial year up to the specified period. It strictly excludes reclaimed credit previously reversed.
  • Table 8D: Calculates the variance as Table 8A − (Table 8B + Table 8C). A negative value shows that credit availed exceeds auto-populated inward credit.

Common mistake: Assuming that invoices showing as uploaded or submitted by your vendors in GSTR-1 will enter Table 8A. According to GST portal guidelines, Table 8A requires documents to be strictly filed by the supplier; draft or unfiled invoices are excluded.

For a detailed comparison of document matching rules across monthly and annual returns, read our companion guide on GSTR-9 Table 8A vs GSTR-2B vs books reconciliation.

Step-by-step Excel reconciliation method

To pinpoint why credit in Table 6A is missing from Table 8A, build a dedicated Excel workbook using the following four-step framework:

  1. Extract raw data: Download the consolidated Form GSTR-2B JSON or Excel files for all 12 months from the GST portal (Services → Returns → Returns Dashboard). Export your purchase register containing invoice number, supplier GSTIN, taxable value, IGST, CGST, and SGST.
  2. Map monthly GSTR-3B availing: Extract Table 4A availing from every filed Form GSTR-3B into a summary sheet. The annual sum must tie out to Table 6A to the single rupee.
  3. VLOOKUP / XLOOKUP document matching: Match purchase register invoices against GSTR-2B line items using a composite key: Supplier GSTIN + Invoice Number.
  4. Assign discrepancy buckets: Classify every unmapped or mismatched line into clear timing difference categories.
Export 12-month GSTR-2B → Export purchase register → Match on GSTIN + Invoice → Populate timing buckets → Balance Table 8D

Timing difference bucket mapping

Mismatches between Table 6A and Table 8A fall into four primary reconciliation buckets. In your Excel sheet, create a column named Bucket and tag each invoice accordingly:

  • Bucket 1: Supplier delayed filing. Invoices dated in the current financial year where the supplier filed GSTR-1 after the cutoff date. These invoices reflect in your purchase register and Table 6A but miss Table 8A auto-population.
  • Bucket 2: Availed in next financial year (Table 8C). Purchases received during the financial year where your team claimed ITC in Form GSTR-3B between April and November of the following financial year. Entering this amount into Table 8C reduces the Table 8D gap.
  • Bucket 3: Ineligible credit availed and reversed. Ineligible credit under Section 17(5) or temporary reversals under Rule 37 reported in monthly returns. As clarified in CBIC Circular No. 170/02/2022-GST, permanent and reclaimable reversals must be tracked across Table 4B and Table 7 of Form GSTR-9.
  • Bucket 4: Supplier non-filing or wrong GSTIN. Invoices claimed in Table 6A where the vendor never filed GSTR-1 or uploaded under an incorrect GSTIN. These represent genuine tax risks.

Worked example: ₹2,75,000 variance breakdown

Consider Om Logistics Private Limited, an Indian enterprise preparing Form GSTR-9. Their Table 6A shows ₹14,50,000 availed in GSTR-3B, while Table 8A auto-populates only ₹11,75,000, creating an apparent shortfall of ₹2,75,000.

Invoice Supplier GSTIN In books / 3B In Table 8A Bucket Form GSTR-9 reporting
INV-1021 27AAFCO1111A1Z1 ₹1,20,000 ₹1,20,000 Matched Table 6B and Table 8B
INV-1088 27AABCT2222B1Z8 ₹85,000 ₹0 Bucket 2: Availed next FY Reported in Table 8C
INV-1140 24AABCS3333C1Z5 ₹1,40,000 ₹0 Bucket 1: Supplier filed late Reconciliation remark in GSTR-9C
INV-1195 27AABCP4444D1Z2 ₹50,000 ₹0 Bucket 4: Supplier never filed Ineligible: Pay via DRC-03

Here is how the numbers reconcile in the annual return computation:

  • Table 6A (Total ITC availed in GSTR-3B): ₹14,50,000
  • Table 6B / 8B (Inward supplies for current FY): ₹13,65,000
  • Table 8A (Auto-populated from GSTR-2B): ₹11,75,000
  • Table 8C (Credit of current FY availed in next FY): ₹85,000
  • Table 8D formula: Table 8A − (Table 8B + Table 8C)
  • Table 8D calculation: ₹11,75,000 − (₹13,65,000 + ₹85,000) = ₹11,75,000 − ₹14,50,000 = −₹2,75,000

Out of the −₹2,75,000 negative variance, ₹1,40,000 is backed by late filing proof and genuine inward supply documentation, ₹85,000 is accounted for in Table 8C, and ₹50,000 represents unsupported credit where the supplier defaulted.

Resolving negative Table 8D and voluntary payments

A negative balance in Table 8D often prompts system-generated scrutiny notices. When your Excel reconciliation demonstrates that the difference is due to timing variations, prepare an itemized disclosure table for your Form GSTR-9C reconciliation under Rule 80(3) of the CGST Rules if your aggregate turnover exceeds five crore rupees.

However, if your audit uncovers that ITC was claimed without supplier filing or receipt of tax, you must reverse the credit. Form GSTR-9 does not have an integrated payment gateway. Pay the differential tax and applicable interest using Form GST DRC-03 through the GST portal (Services → User Services → My Applications → Application for intimation of voluntary payment - DRC-03), selecting Annual Return in the drop-down menu.

Frequently asked questions

Why is Table 8A non-editable in Form GSTR-9?

Table 8A is an auto-populated, read-only field derived directly from the filed Form GSTR-2B data of the financial year. Taxpayers cannot edit Table 8A directly on the GST portal.

What causes a negative value in Table 8D of Form GSTR-9?

Table 8D is computed as Table 8A minus the sum of Table 8B and Table 8C. A negative figure indicates that the ITC claimed in Form GSTR-3B during the year or subsequent period exceeds the inward ITC auto-populated in Table 8A.

How do you pay differential tax arising from Table 8D mismatches?

There is no mechanism to discharge tax liability directly inside Form GSTR-9. Any unpaid or ineligible ITC mismatch must be paid voluntarily through Form GST DRC-03 in cash by choosing Annual Return in the drop-down menu.

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Last checked: 27 October 2026. Sources: CBIC CGST Rule 80, GSTN Form GSTR-9 Manual, CBIC Circular No. 170/02/2022-GST.