GST Advisory: Reporting Differences in Tables 8A & 8C for FY 23-24

 

The following are the Key Changes:

Table 8A: Auto-populated from GSTR-2B for FY 23-24.
Table 8C: Manual input for ITC availed in next FY till the cutoff date.
Common Scenarios: 1 Late-reported invoices for FY 23-24 → Report in Table 8C & Table 13.
2 TC reclaimed after reversing for non-payment (180 days rule) → Report next FY, not in 8C for FY 23-24.
3 Goods received post FY 23-24 but claimed ITC → Reflect in 8C & Table 13.
4 ITC for prior FY (22-23) showing in 8A → Exclude from 8C & Table 13 (already reported in earlier returns).

Clarification for Same-Year Transactions:
Claim, reverse & reclaim ITC in the same year? Report in Table 6H, avoiding duplication.

The copy of the Advisory is as under:

Advisory on difference in value of Table 8A and 8C of Annual Returns FY 23