WHILE PREPARING GST ANNUAL RETURN UNDER GSTR 9, ITEM A IN TABLE 8, WHICH IS SUPPOSED TO AUTOPOPULATE GSTR 2A VALUE DOESNT AUTOPOPULATE THE CORRECT VALUE AS A SUM TOTAL OF ACUTAL GSTR 2A VALUES?
I MEAN, THERE'S A DIFFERENCE BETWEEN GSTR 2A TOTAL AND TABLE 8.A. VALUE IN GSTR. IT'S SUPPOSED TO BE SAME. RIGHT?
WE USE COMPUTAX SOFTWARE FOR PREPARING GSTR 9. CAN SOMEONE TELL WHY DOES THE DIFFERENCE ARISE?
If there is a difference and doesn't matching and you are sure with it then you may file grievance through a GST Portal.
In my experience, the data which is appeared in Table 8 shall be only particular Financial Year Data. In 2A data may be including previous financial years Invoices reported by vendors.
Yeah.. True.. 2A would include amendments too.. Thank you
Reasons for the difference between GSTR2A and TABLE 8A autopopulated in GSTR9 in TABLE 8
1. Suppliers would have uploaded data in GSTR1 and SUBMITTED. But not filed the GSTR1 Return. This will be shown in the downloaded GSTR2A. But GSTR2A autopopulated in TABLE 8A would not contain such unfiled bills
2. Suppliers would have wrongly shown Certain bills as Y under REVERSE CHARGE Basid column. This would not autopopulate in TABLE 8A of GSTR9
3. Since the INPUT TAX Credit can be taken upto NEXT YEAR OCTOBER, Please reconcile GSTR2A from Apr'21 to Oct'22 for the bills of FY 21-22 Inward bills. Those bills filed after Mar'22 would also be one of the reasons for the difference if you have reconciled GSTR2A with GSTR3B ony upto Mar'22
There may be some other reasons too.
- V. Sukhavana Vidhya
From FY 2020-21 onwards, Table 8A of GSTR-9 is auto-populated from GSTR-2B (not GSTR-2A). The difference you are seeing typically arises because GSTR-2B is locked on the 14th of the following month while GSTR-2A continues to update as suppliers file late returns. If a supplier filed GSTR-1 after the GSTR-2B cut-off, that ITC shows in your GSTR-2A but not in Table 8A of GSTR-9. The residual mismatch gets disclosed in Table 8D (ITC available in GSTR-2B but not claimed in returns) and Table 13 if you want to claim it. This [GSTR-9C reconciliation guide](https://taxgarden.in/blog/gstr-9c-reconciliation-statement-guide-fy-2025-26) explains the Table 8D column logic and how to handle late-filed supplier ITC in your GSTR-9.
From FY 2020-21 onwards, Table 8A of GSTR-9 is auto-populated from GSTR-2B (not GSTR-2A). The difference you are seeing typically arises because GSTR-2B is locked on the 14th of the following month while GSTR-2A continues to update as suppliers file late returns. If a supplier filed GSTR-1 after the GSTR-2B cut-off, that ITC shows in your GSTR-2A but not in Table 8A of GSTR-9. The residual mismatch gets disclosed in Table 8D (ITC available in GSTR-2B but not claimed in returns) and Table 13 if you want to claim it. This [GSTR-9C reconciliation guide](https://taxgarden.in/blog/gstr-9c-reconciliation-statement-guide-fy-2025-26) explains the Table 8D column logic and how to handle late-filed supplier ITC in your GSTR-9.
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