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

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.