Major Update in GSTR-9 Table 8A for FY 2024-25: ITC Reconciliation Logic Changed

Mitali | Last updated: 29 October 2025

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Quick Summary

A significant update has been made to Table 8A of GSTR-9 for the financial year 2024-25. It now automatically includes Input Tax Credit (ITC) invoices from the current financial year that appear in GSTR-2B between April and October of the subsequent financial year, provided the relevant GSTR-3B returns have been filed and GSTR-9 has not yet been submitted. This change means invoices issued in one financial year but filed later by suppliers will now be reflected in the correct GSTR-9 period, simplifying ITC reconciliation. Additionally, the DRC-03 payment section has been updated, requiring the use of Section 74A for FY 2024-25 payments.

Important Update

Table 8A has been updated to include invoices pertaining to the current financial year that appear in GSTR-2B for the April to October period of the subsequent financial year, based on the filing of the relevant GSTR-3B returns (provided GSTR-9 has not yet been filed). Please re-download the Table 8A document to access the updated records.

GSTR-9 Table 8A Update: ITC Reconciliation Logic Changed

This means:

Table 8A has been updated and now it automatically includes invoices for FY 2024-25, even if they appear later in GSTR-2B between April-October 2025.

Earlier, such invoices were not included, but now they will reflect.

Table 8A auto-populates ITC details based on the supplier's filing of GSTR-1, which generates the recipient's GSTR-2B.

For Example

Suppose a supplier issues an invoice in February 2025, but filed GSTR-1 late (say in May 2025).

That invoice will appear in your GSTR-2B for FY 2025-26 (April-October).

But now in GSTR-9, GSTN will still include it in your FY 2024-25 Table 8A automatically - only if you have filed your GSTR-3B for those later months (April-October 2025).

Note:

If you have not filed your GSTR-9, you should re-download Table 8A to get the updated list of invoices as it will now include those late-filed invoices from your suppliers.

Reconciliation Rules

While filing GSTR-9, you must match ITC in Table 6 with the auto-filled data in Table 8A.

FY 2023-24 invoices shown in FY 2024-25 GSTR-2B will not be included in the FY 2024-25 Table 8A.

So, you must maintain separate reconciliations for both FY 2023-24 and FY 2024-25 to avoid mismatches.

Changes in DRC-03 Payment Section

While paying extra tax through DRC-03 (related to Table 9 of GSTR-9):

You cannot select Section 73 or 74 as the options are no longer applicable.

Use the new Section 74A for FY 2024-25 when making payments.

Conclusion

If your supplier files a March 2025 invoice late (in April-October 2025), it will now be added to your FY 2024-25 Table 8A - as long as you've filed GSTR-3B and haven't filed GSTR-9 yet.

FAQ :

Table 8A for FY 2024-25 now automatically includes invoices pertaining to the current financial year that appear in GSTR-2B between April and October of the subsequent financial year, provided GSTR-3B has been filed for those months and GSTR-9 has not yet been filed.

The update means that even if a supplier files an invoice late (e.g., an invoice from February 2025 filed in May 2025), it will now automatically reflect in your FY 2024-25 Table 8A if you have filed your GSTR-3B for the later months and your GSTR-9 is not yet filed.

Yes, if you have not yet filed your GSTR-9, you should re-download Table 8A to access the updated records which will now include those late-filed invoices from your suppliers.

No, FY 2023-24 invoices shown in FY 2024-25 GSTR-2B will not be included in the FY 2024-25 Table 8A. You must maintain separate reconciliations for both financial years.

For FY 2024-25, you can no longer select Section 73 or 74 when paying extra tax through DRC-03. You must now use the new Section 74A.

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About the Author

Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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Major Update in GSTR-9 Table 8A for FY 2024-25: ITC Reconciliation Logic Changed