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Table 8A in the annual Form GSTR-9 return contains details of the total input tax credit (ITC) available during the financial year from inward supplies. Inward supplies here includes all purchases made including services received from SEZs but excludes imports and inward supplies liable to reverse charge.

The table 8A of GSTR-9 is a critical section. It contains details of the total Input Tax Credit (ITC) available during the relevant financial year. These ITC details need to be verified carefully while determining the GST liability and filing GSTR-9.

The following are the reasons for the differences between the GSTR-2A and Table 8A of GSTR-9 annual returns: 1) GSTR-1 filed but not submitted by the supplier. Table 8A of GSTR 9 only includes data from filed GSTR 1 by suppliers, whereas GSTR-2A includes data from saved, submitted, and filed GSTR1 by suppliers.

Table 12 ? Need to provide reconciliation of net input tax credits as per audited annual financial statements for the GSTIN and Input Tax Credit availed in the GSTR-9 suitably adjusted for the credits pertaining to the one financial year availed in different financial year.

Information to be reported in Table 7 must be derived from Table -4(B) of GSTR 3B which the Registered Person has already reported before filling GSTR 9. Rule 42 of CGST Rules describe manner of determination of input tax credit in respect of inputs or input services and reversal thereof.

D(1). 8A, 8B & 8C - Goods Details With Invoices: To add details of goods with invoices. D(2). 8D - Goods Details Without Invoices: To add details of goods without invoices.

Through GSTZen, reconcile your GSTR 9 Table 8A with GSTR-2A in 3 simple steps: Download GSTR 9 and 2A data from the government portal into GSTZen. Run the GSTR-9 Matcher. Download the Reconciliation report.