ITC IN AMMENDED INVOICE IN GSTR9 2023-24

This query is : Resolved

akshay jaiswal (Querist)
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24 December 2024 Sir

I'm filling GSTR9 for my client for 2023-24 in which one invoice from sep23 for Rs 86426/- in which CGST 6591 SGST 6591 but in sep 2b ITC credit only CGST 2400 SGST2400 when we complaint about not receive full ITC then in dec return he amend the invoice with full ITC of C-6591 S-6591 but now when I prepare gstr 9 in 8A get it's figure from 2B and i downloaded the 8A excel file and in gstr9 it's considered figure which is in B2B sheet in which C-2400 S-2400 and the amended invoice is in B2BA sheet which is not considered in 8a that's why I got negative figure in 8D column whereas it should be positive by 2000.

What should I do i complaint to GST also but no satisfactory reply received kindly help

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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12 August 2025 You're facing a classic issue that many filers encounter during GSTR-9 filing — where amended invoices are not reflected in Table 8A, even though they appear in GSTR-2B. Let’s break it down and give you a practical solution with clarity.
📌 Situation Summary:
Original Invoice (Sep 2023):
Value: ₹86,426
ITC: CGST ₹6,591 + SGST ₹6,591
But GSTR-2B for Sep showed only ₹2,400 each.
Supplier amended the invoice in Dec 2023 (return filed in Jan 2024) with correct ITC.
In your GSTR-2B:
Original invoice shows up in B2B tab.
Amended invoice shows up in B2BA tab.
GSTR-9 Table 8A auto-populates only from B2B, not B2BA → so it picks only ₹2,400 + ₹2,400, not the amended values.
❗ Why this happens:
The GST portal auto-populates Table 8A using only the B2B sheet of GSTR-2B of FY 2023–24.
B2BA (amended B2B) invoices are not considered in Table 8A even if they are valid and corrected within FY.
That’s a limitation of the portal, not an error on your part.
✅ How to Handle in GSTR-9 (FY 2023–24):
You need to manually correct this in Table 8C and 8D. Here's how:
🔹 Table 8A:
Leave as auto-populated: CGST ₹2,400, SGST ₹2,400
(Don't try to change this – it's system-controlled)
🔹 Table 8B:
Enter actual ITC availed in GSTR-3B for that invoice (you likely claimed ₹6,591 each)
🔹 Table 8C:
System will calculate ITC available but not claimed, which may show incorrectly if 8A is understated.
🔹 Table 8D:
If you're getting a negative value, and you know that actual eligible ITC is higher, then you can:
Manually adjust and mention a proper justification in GSTR-9C (if filing), or in your working papers.
The mismatch is purely due to the system's inability to read amended invoices in 8A.
🛠 Suggested Working Note (for audit or self-record):
“ITC of ₹6,591 CGST and ₹6,591 SGST was eligible and availed based on a corrected invoice (amended by supplier in Dec 2023). However, due to GSTR-9 Table 8A pulling only B2B data and ignoring B2BA amendments, only ₹2,400 each was auto-populated. Correct claim supported by amended invoice and reflected in books.”
✉️ Complaint to GSTN:
Unfortunately, this is a known limitation, and you may not get a solution even if you raise a ticket.
Several professionals have flagged this with no resolution yet from GSTN.
If you raised a complaint, keep a copy of the ticket ID for audit reference.
✅ Final Recommendation:
Table What to Do
8A Leave auto-filled (₹2,400 each)
8B Show total ITC actually claimed (₹6,591 each)
8D Let system show negative, or explain via GSTR-9C / notes
Disclosure Maintain a working note with amended invoice copy for justification

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