RECONCILIATION OF TABLE 8A WITH BOOKS

This discussion addresses a common issue where input tax credit (ITC) from supplier filings in August 2021 appears in GSTR-2A but not GSTR-9 Table 8A for the 2020-21 financial year. The advice given is to reconcile with GSTR-2A and your books, rather than GSTR-9 Table 8A, as the latter may have technical glitches. The crucial point is that the ITC last date is the due date of the subsequent year's September filing or the annual return, whichever is earlier.