GSTR9 - ITC difference between table 8A and return dashboard column 8 (A)

Hey Prakhar! This is a pretty common confusion when filing GSTR-9.

Why the difference between Table 8A and Return Dashboard column 8(A)?

• Table 8A shows all ITC claimed during the year, including ITC from suppliers who might have had their GST registration canceled during the year.

• The Return Dashboard's column 8(A) (Other ITC related information) excludes ITC from canceled GSTINs to comply with GST rules.

Key point:

• When a supplier’s GST registration is canceled, ITC on invoices from that supplier cannot be claimed (or has to be reversed) from the date of cancellation onwards.

• Even if the invoice is from a previous period (2019-20), if the supplier’s GSTIN was canceled during the year you are filing for, their ITC is not considered eligible in GSTR-9 for that year.

What should you do?

1. Verify if ITC on this supplier is admissible:

   • Check if the supplier’s registration cancellation affects the eligibility of ITC for your filing year.

   • If the GSTIN was canceled during the year and the ITC pertains to invoices prior to cancellation, sometimes this ITC still has to be reversed as per GST law.

2. Adjust your ITC in GSTR-9 accordingly:

   • You should exclude this ITC amount in your column 8(A) to match the portal’s accepted ITC.

   • If you have already claimed it in earlier returns, you may need to reverse or adjust it now.

3. Rectify via GSTR-9C or subsequent returns:

   • If there is a mismatch, clarify and rectify by filing the reconciliation statement (GSTR-9C) or adjusting in the next return.

Summary:

• The portal automatically excludes ITC from canceled GSTINs in column 8(A).

• Table 8A shows full data, including canceled suppliers.

• To resolve, exclude such ITC in your filing, or reverse it if required.