ITC difference in table 8A and ITC in return dashboard column 8 of GSTR9 annual return 2019-20

Hey Prakhar,

This kind of mismatch between Table 8A and Column 8(A) of the GSTR-9 dashboard usually happens due to the supplier’s GST registration cancellation during or after the financial year.

What’s likely happening here?

• When a supplier’s GSTIN is cancelled (in your case, on 07-12-2020), the ITC related to that supplier is disallowed to be claimed in the annual return.

• Even though the supplier had filed the invoice and paid taxes on time, the ITC claimed from a cancelled GSTIN is blocked for the period after cancellation.

• The system automatically excludes ITC from cancelled GSTINs in certain parts of the return, which causes this difference.

• Table 8A downloads all ITC-related data, but column 8(A) excludes ITC from suppliers whose registration was cancelled.

How to resolve this?

1. Verify the invoice date: Since the invoice belongs to FY 2019-20 (before cancellation), ITC should ideally be allowed.

2. Check ITC reversal: Confirm if you have made any ITC reversal or if any auto-reversal is triggered due to cancellation.

3. Communicate with supplier: Sometimes the supplier may have not properly filed GSTR-1/GSTR-3B or corrected their filings after cancellation.

4. File ITC-03 (if applicable): For goods lying with unregistered/ cancelled supplier, ITC-03 is used to claim ITC, but this applies only in specific cases.

5. Consult your GST practitioner or advisor: To cross-check if any manual correction or communication with GST authorities is needed.

Quick Tip:

You can also raise an issue or get clarification from GST helpdesk or use the GSTR-9 reconciliation tool provided by GSTN for detailed mismatch analysis.