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You cannot select Section 73 or 74 as the options are no longer applicable.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