GSTR9 Table 8 - 8A and 8B difference is 4D(1). in GSTR9 where the 4D(1) is to be mentioned?

In GSTR9 Table 8, 8A and 8B difference is negative and it is matching with 4D(1).

8A - GSTR2B auto data

8B - GSTR3B - 4A(5) All other ITC

When ITC is not matching we are taking in 4A5 and 4B2

When the ITC is reclaimed we are taking in 4A5 and 4D1

Hence the ITC bills will be double in 4A5.

This 4D1 can not be mentioned in Table 6H and 6M. If we mention, Net ITC differ and difference will come in 6J

in GSTR 9 4D(1) where it is to be mentioned? 

Replies (1)

It seems like you are dealing with a situation where there is a negative difference in Table 8, 8A, and 8B of GSTR-9, which is matching with 4D(1). This is related to Input Tax Credit (ITC) reconciliation.

To clarify, Table 4D(1) represents the total ITC availed in GSTR-3B, while Table 6H and 6M are related to ITC reconciliation. 

If you mention the amount in Table 6H or 6M, it will lead to a mismatch in Net ITC and a difference will appear in Table 6J. 

The correct approach would be to mention the reclaimed ITC in Table 4A(5) and 4D(1), but not in Table 6H and 6M. 

This will ensure that the ITC is properly reconciled and reflected in the correct tables.

 Please consult a tax professional or expert to ensure accurate ITC reconciliation and compliance with GST regulations.

 Additionally, you may want to consider the following: -

Verify the ITC auto-populated from GSTR-2B and GSTR-3B. - Ensure correct mapping of ITC in Table 4A(5) and 4D(1). -

 Review and reconcile any differences in ITC to avoid mismatches.

 Remember, accurate ITC reconciliation is crucial to avoid any potential tax implications.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details