Understanding the Key Changes in GSTR-9 Table 8A & 8B for FY 2024–25
The Central Board of Indirect Taxes and Customs (CBIC) has brought significant revisions to the annual GST return filing process for the financial year 2024–25, specifically targeting Tables 8A and 8B of GSTR-9. These changes aim to improve the accuracy of Input Tax Credit (ITC) reporting and reduce disputes caused by data mismatches in GST returns.
The Revised Framework for Table 8A
Table 8A of GSTR-9 is crucial as it auto-populates ITC data corresponding to inward supplies for a financial year. The recent Notification No. 13/2025 clarifies that for FY 2024–25, Table 8A will pull data strictly from the GSTR-2B returns related to that financial year. Notably:
- It will include all eligible invoices reflected in GSTR-2B from April 2024 to March 2025, as well as those appearing in the April to October 2025 period of GSTR-2B for FY 2024–25.
- Invoices pertaining to previous years, specifically FY 2023–24 appearing in GSTR-2B from April to October 2024, will be excluded to eliminate carry-forward mismatches.
- This approach is designed to reduce discrepancies and prevent over-claims or under-claims of ITC that typically arise from overlapping reporting periods.
This revamped data sourcing helps in aligning the ITC reported in the annual return with the actual claims filed monthly, streamlining compliance and reducing the risk of litigation for taxpayers[1][3][7].
Automatic Population and Role of Table 8B
Table 8B, which reflects the ITC reconciled with GSTR-9, will now get auto-populated from Table 6B of the GSTR-9 return for FY 2024–25 onward. Important highlights include:
- Table 8B will no longer include ITC reclaimed under Rule 37/37A and focuses solely on consistent ITC claims aligned with notified GST provisions.
- It is delinked from Table 8A, providing a clearer distinction between gross ITC available and ITC eligible after necessary reversals or adjustments.
- The auto population helps minimize manual errors and supports robust reconciliation, enhancing the credibility of GST annual filings.
By separating these tables’ functions and automating respective data flows, CBIC intends to provide taxpayers with a more transparent and error-resistant framework for ITC reporting[9][7].
Impact on Taxpayers and Compliance Recommendations
These regulatory changes require taxpayers and GST professionals to adapt their compliance processes carefully. Key compliance considerations include:
- Regular Reconciliation: Taxpayers should reconcile monthly GSTR-2B data meticulously to ensure all inward supplies and ITC figures align with the auto-populated data in Table 8A and Table 8B.
- Awareness of Reporting Windows: Understanding which invoices are included or excluded based on invoice dates and GSTR-2B appearances is critical to avoid mismatches and disputes during annual return submission.
- Utilization of Portal Tools: Leveraging the GST portal’s utilities for downloading and validating JSON data before final submission can prevent locked errors post-filing.
- Careful Handling of Rule 37/37A ITC: ITC reclaimed due to temporary reversals (Rule 37/37A) must be tracked separately and disclosed appropriately in other tables (such as Table 6H), not in Table 8B.
- Deadline Compliance: Filing the annual return well before the December 31, 2025 deadline is crucial to avoid last-minute portal glitches and penalties.
These steps will help businesses reduce GST disputes, maintain data integrity, and enhance ease of doing business under the GST regime[1][4][7][9].
Conclusion
The CBIC’s Notification 13/2025 and related FAQs have brought clarity and automation into the annual ITC reporting regime through significant updates in GSTR-9 Tables 8A and 8B for FY 2024–25. Taxpayers must align their accounting and GST return processes with these changes to ensure smooth compliance, avoid mismatches, and minimize litigation risks. Proactive reconciliation, understanding new data flows, and accurate reporting will be key to navigating the updated GST annual return framework.
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