Major Change: From FY 2023-24 onwards, Table 8A of GSTR-9 will be based on GSTR-2B (NOT GSTR-2A).
Query: What happens if you claim ITC in March 2024 GSTR-3B, but the invoice appears in April 2024 GSTR-2B (because the supplier uploaded it after 13th April 2024)?
Scenario:
You claimed ITC in March 2024 GSTR-3B, so it will automatically appear in Table 6A of GSTR-9 for FY 2023-24.
However, since the supplier uploaded the invoice on 14th April 2024, it won’t appear in March 2024 GSTR-2B, and therefore it will NOT show in Table 8A of GSTR-9 for FY 2023-24.
It will instead be part of April 2024 GSTR-2B and will show in Table 8A of FY 2024-25 GSTR-9.
Treatment in GSTR-9 for FY 2023-24:
- The claimed ITC will be reflected in Table 6A of GSTR-9.
- The mismatch (since the invoice is not in Table 8A) will be reported in Table 8C, showing the difference between the ITC claimed and what’s reflected in 2B.
- Provide reconciliation in Table 8D, explaining that the supplier uploaded the invoice late, and it will reflect in the next financial year.
No ITC reversal required – This is just a timing difference due to the new reporting method based on GSTR-2B. You’re fully compliant as the ITC was validly claimed.