GSTN Advisory on Table 8A vs 8C Mismatch for FY 2023-24

🧾 Understanding GSTN Advisory on Table 8A vs 8C Mismatch for FY 2023-24

The GSTN Advisory No. 557 (dated December 09, 2024) highlights a critical issue: the mismatch in Table 8A and 8C of the annual return (Form GSTR-9) for FY 2023-24. This discrepancy arises due to changes in the auto-population of data, creating confusion for taxpayers.

🔍 Why Does the Table 8A and 8C Mismatch Occur?

According to Notification No. 12/2024 (July 10, 2024) and Notification No. 20/2024 (October 8, 2024), the following changes apply for FY 2023-24:

1. Table 8A (Total ITC on inward supplies) is now auto-populated from GSTR-2B instead of GSTR-2A.
2. Table 8C (ITC availed in subsequent FY) must be filled manually.

This shift from GSTR-2A to GSTR-2B impacts the numbers:

• FY 2022-23: Table 8A used data from GSTR-2A.
• FY 2023-24: Table 8A uses data from GSTR-2B, causing potential over-reporting for FY 2022-23 and under-reporting for FY 2023-24.

📌 Key Issues Highlighted by GSTN

1. Inflated ITC in Table 8A:
   Due to GSTR-2B, FY 2023-24 data may reflect excess credit from FY 2022-23.
2. Lower-than-Expected ITC in Table 8C:
   Manual entries in Table 8C might not capture delayed ITC claims accurately.
3. Taxpayer Confusion:
   Many taxpayers reported discrepancies through tickets raised on the GST portal.

⚖️ Relevant Case Laws and Implications

Several legal rulings address ITC discrepancies:

1. Madhya Pradesh HC Ruling – Courts have stressed the need for clarity in ITC reporting to avoid undue penalties.
2. Supreme Court in Calcutta Club Ltd. – Emphasized that procedural mismatches shouldn’t impact legitimate credit claims.

✅ Steps to Handle Table 8A and 8C Mismatch

📢 Conclusion

This advisory underscores the importance of accurate reconciliation between Tables 8A and 8C in Form GSTR-9. Staying updated and ensuring manual checks can help avoid compliance issues.