Table 8A is one of the most critical reconciliation sections in GSTR-9, serving as the bridge between what your suppliers reported and what Input Tax Credit (ITC) you’re entitled to claim. For FY 2024-25, understanding how Table 8A auto-populates from GSTR-2B, and why the online version sometimes differs from the downloadable Excel, can prevent reconciliation headaches during annual return filing.
This guide demystifies Table 8A’s auto-population logic, explains the purpose of the downloadable Excel file, and shows you how to handle common discrepancies that arise from supplier amendments and timing differences.
What is Table 8A of GSTR-9?
Table 8A captures the complete picture of your eligible Input Tax Credit based on documents and records pertaining to FY 2024-25 that appear in your GSTR-2B. Think of it as the “supplier-side view” of your ITC entitlement.
Unlike Tables 6A or 6B which show what you actually claimed in your GSTR-3B returns, Table 8A shows what was available for you to claim based on your suppliers’ GSTR-1 filings. This distinction is crucial for reconciliation purposes.
How Table 8A Auto-Populates from GSTR-2B
The auto-population logic for Table 8A follows a specific formula designed to capture all eligible ITC for the financial year, including legitimate late additions:
What Gets Included in Table 8A
1. Primary Invoices from FY 2024-25 All inward supplies pertaining to FY 2024-25 that appeared in your GSTR-2B during any month from April 2024 to March 2025.
2. Late Supplier Additions (Cross-Year Inclusion) Invoices pertaining to FY 2024-25 that your suppliers belatedly added in their GSTR-1 filed between April 2025 to October 2025. These appear in your GSTR-2B of FY 2025-26 but rightfully belong to FY 2024-25 based on invoice date.
3. Exclusions Applied Automatically The system excludes invoices pertaining to FY 2023-24 that appeared in your GSTR-2B between April 2024 to October 2024 (the specified time period for the previous year).
This intelligent filtering ensures Table 8A accurately reflects the ITC universe for FY 2024-25 regardless of when suppliers actually reported their invoices.
The Table 8A Excel Download: Your Reconciliation Companion
To facilitate detailed reconciliation, the GST portal provides a downloadable Excel file containing invoice-wise details that feed into Table 8A. This file is accessible from your GSTR-9 dashboard as “DOWNLOAD TABLE 8A DOCUMENT DETAILS”.
What the Excel Contains
The downloadable Excel provides granular, invoice-level data including:
- Invoice number and date
- Supplier GSTIN
- Taxable value
- IGST, CGST, SGST amounts
- Document type (Invoice, Debit Note, Credit Note)
- ITC eligibility status
- Section-wise breakup (B2B, B2BA for amendments)
This level of detail allows you to trace each auto-populated rupee back to its source document, essential when explaining differences to auditors or department officials.
How to Access the Excel Download
- Log into the GST portal
- Navigate to Returns Dashboard → Annual Return
- Select GSTR-9 for FY 2024-25
- Look for the download option: “DOWNLOAD TABLE 8A DOCUMENT DETAILS”
- Download and save the Excel file for your records
Critical Differences: Table 8A Online vs. Table 8A Excel
Here’s where things get interesting. The online Table 8A and the downloadable Excel don’t always match. Understanding why helps you reconcile with confidence rather than confusion.
Five Scenarios Creating Differences
Scenario 1: Reverse Charge Mechanism (RCM) Supplies
- Excel: Shows outward supplies covered under RCM
- Online: Does not show these supplies
- Reason: RCM purchases don’t represent ITC from suppliers, you’re both supplier and recipient for GST purposes
Example: You purchased legal services from an advocate (RCM applicable). The Excel includes this transaction, but the online Table 8A correctly excludes it since ITC calculation for RCM follows different rules.
Scenario 2: Supplies Amended from Normal to Reverse Charge
- Excel: Shows the transaction in B2B and B2BA sections
- Online: Does not show the transaction
- Reason: After amendment to reverse charge, the supply is no longer eligible for normal ITC claiming
Example: Your supplier initially reported a supply as normal GST, which appeared in your GSTR-2B. Later, they amended it to reverse charge. The Excel retains both records (original and amended), but the online version correctly excludes it from eligible ITC.
Scenario 3: Place of Supply (PoS) Amendments Affecting Eligibility
- Excel: Shows entries in B2B (with ITC eligibility “Yes”) and B2BA (with ITC eligibility “No”)
- Online: Does not show the transaction
- Reason: PoS rule violations make ITC ineligible
Example: Maharashtra supplier issues IGST invoice to you in Delhi. Supplier later amends PoS to Maharashtra (same state as supplier), changing tax to CGST+SGST. This violates PoS rules, making ITC ineligible. Excel shows both versions; online correctly excludes both.
Scenario 4: Invoices Amended Out of FY 2024-25
- Excel: Shows in B2B section
- Online: Does not show the transaction
- Reason: After amendment, invoice no longer pertains to FY 2024-25
Example: Supplier added invoice dated March 30, 2025 in April 2025 GSTR-1. Initially included in your Table 8A. Supplier then amended invoice date to April 30, 2025 in May 2025. Now belongs to FY 2025-26. Excel retains original record; online correctly excludes it.
Scenario 5: Invoices Amended Into FY 2024-25
- Excel: Shows in B2BA (amendment) section
- Online: Shows the transaction
- Reason: After amendment, invoice now pertains to FY 2024-25
Example: Invoice originally dated April 15, 2025 (FY 2025-26) was later preponed to March 25, 2025. Now belongs to FY 2024-25. Both Excel (under B2BA) and online correctly include it.
Key Takeaway on Differences
The online Table 8A is always correct for your annual return filing. The Excel provides transparency and audit trail by showing all records, including those that became ineligible after amendments. When reconciling, trust the online version for your GSTR-9 entries.
How Supplier Amendments Flow Through to Table 8A
Supplier amendments in GSTR-1, GSTR-1A, or IFF directly impact your Table 8A auto-population. The system continuously updates based on the latest amended records.
Amendment Type 1: Invoice Value Changes
Original Record: Supplier files invoice for ₹100 (IGST) in January 2025 GSTR-1
Amendment: Supplier amends to ₹120 (IGST) in February 2025 GSTR-1
Impact on Your Table 8A:
- Online: Shows ₹120 (the current, correct value)
- Excel B2B section: Shows ₹100 (original)
- Excel B2BA section: Shows ₹120 (amended)
The Excel preserves the audit trail while the online version gives you the final, accurate number for annual return purposes.
Amendment Type 2: Invoice Date Changes Affecting FY Classification
Original Record: Invoice dated March 30, 2025 added in April 2025 GSTR-1 (pertains to FY 2024-25)
Amendment: Date changed to April 30, 2025 in May 2025 GSTR-1 (now pertains to FY 2025-26)
Impact on Your Table 8A for FY 2024-25:
- Online: Does not appear (correctly, since now it’s FY 2025-26)
- Excel B2B section: Continues to show (preserves original inclusion)
This is why your Excel might have more records; it maintains historical snapshots even after invoices are moved across financial years.
Amendment Type 3: Place of Supply Changes
Original Record: Maharashtra supplier → Delhi buyer, IGST charged (ITC eligible)
Amendment: PoS changed to Maharashtra, CGST+SGST now charged (ITC ineligible due to PoS rule)
Impact on Your Table 8A:
- Online: Does not appear (correctly, since ITC became ineligible)
- Excel B2B section: Shows original (ITC eligibility: Yes)
- Excel B2BA section: Shows amended (ITC eligibility: No)
The Excel helps you understand what changed and why certain ITC disappeared from your eligible pool.
Timing: When Do Supplier Changes Reflect in Your Table 8A?
There’s a critical sequence to understand about when amendments flow through:
The Update Trigger: Your GSTR-3B Filing
Supplier amendments don’t instantly appear in your Table 8A. The update happens after you file GSTR-3B for the corresponding tax period in which the supplier made the amendment.
Example Timeline:
- January 2025: Supplier adds invoice for FY 2024-25 in their January GSTR-1
- February 11, 2025: Supplier files January GSTR-1
- February 14, 2025: Invoice appears in your February 2025 GSTR-2B
- You file GSTR-3B for February 2025: Now the invoice becomes visible in Table 8A of GSTR-9 for FY 2024-25
This means invoices your suppliers add between April 2025 to October 2025 (for FY 2024-25) will progressively appear in your Table 8A as you file each month’s GSTR-3B.
Practical Implication for Annual Return Filing
If you file GSTR-9 early (say, in August 2025), then a supplier adds an FY 2024-25 invoice in September 2025, that invoice will update your Table 8A after you file September 2025 GSTR-3B, even though your GSTR-9 is already filed.
This dynamic updating capability means you might need to review and potentially revise your annual return if significant supplier additions occur after your initial filing.
Using Table 8A Excel for Effective Reconciliation
Here’s a practical workflow for leveraging the Excel download:
Step 1: Download and Organize
Download the Table 8A Excel and organize data by:
- Supplier GSTIN
- Month of appearance in GSTR-2B
- ITC eligibility status
Step 2: Identify Discrepancies
Compare the Excel against your:
- Purchase registers
- Books of accounts
- Table 6B (ITC actually claimed)
Step 3: Categorize Differences
Sort discrepancies into:
- Timing differences: You haven’t claimed yet, but it’s available
- Eligibility differences: Supplier reported but you’re ineligible (blocked credit, personal use, etc.)
- Amendment differences: Excel shows changes that explain online variations
- Genuine missing ITC: Available in 8A, not claimed in 6B—potential recovery opportunity
Step 4: Document for Audit
Maintain a reconciliation statement explaining:
- Why certain Excel items don’t appear online (use the five scenarios above)
- Why Table 8A amounts differ from Table 6B (legitimate business reasons)
- Actions taken to claim missed ITC before the specified deadline
Common Questions About Table 8A Excel
Q: Why does my Excel show more records than the online version?
A: The Excel includes historical records that later became ineligible due to amendments (RCM changes, PoS corrections, FY reclassifications). The online version filters these out correctly.
Q: Should I base my reconciliation on Excel or online Table 8A?
A: Always use the online version for GSTR-9 entries. Use the Excel to understand the details and trace the source of each amount.
Q: Can I edit or upload data to Table 8A?
A: No, Table 8A is auto-populated and not editable. It’s a system-generated view of your GSTR-2B data. You reconcile against it but cannot change it.
Q: What if I find errors in Table 8A?
A: Errors in Table 8A stem from supplier’s GSTR-1 filings. Contact your supplier to make corrections in their GSTR-1. Once amended, your GSTR-2B and subsequently Table 8A will update after your next GSTR-3B filing.
Special Considerations for FY 2024-25
GSTR-1A Amendments Now Included
From FY 2024-25 onwards, amendments made through GSTR-1A by suppliers are also considered for Table 8A auto-population. This enhancement ensures greater accuracy and completeness.
The Specified Time Period Effect
The April 2025 to October 2025 window for suppliers to report FY 2024-25 invoices means your Table 8A can keep evolving until you file GSTR-3B for October 2025. Plan your GSTR-9 filing accordingly, waiting until November 2025 ensures you capture the maximum eligible ITC.
Best Practices for Table 8A Management
- Download Excel Monthly: Don’t wait until annual return time. Download and review Table 8A data throughout the year to spot issues early.
- Maintain Supplier Communication: When you spot missing invoices in GSTR-2B, immediately contact suppliers to add them within the specified period.
- Reconcile GSTR-2B vs. Books: Monthly GSTR-2B reconciliation prevents year-end surprises in Table 8A.
- Document All Differences: Maintain a working file explaining why your claimed ITC (Table 6B) differs from available ITC (Table 8A).
- Review Both Excel Sections: Always check both B2B and B2BA sections of the Excel to understand the complete amendment history.
- Track Cross-Year Invoices: Separately monitor FY 2024-25 invoices that suppliers add in FY 2025-26 (April to October 2025).
Reconciling Table 8A with Your ITC Claims
The relationship between Table 8A and other GSTR-9 tables creates a reconciliation framework:
- Table 8A: ITC available (based on supplier filings in GSTR-2B)
- Table 8B: ITC claimed in FY 2024-25 (from your Table 6B)
- Table 8C: ITC claimed in FY 2025-26 for FY 2024-25 invoices
- Table 8D: Difference = 8A – (8B + 8C)
A zero or minimal Table 8D difference indicates good ITC discipline, you claimed everything available. Significant differences require explanation and might represent either:
- Legitimately ineligible ITC (blocked credits, personal use)
- Missed ITC opportunities you should claim before the deadline
- Timing differences that will resolve in subsequent filings
Conclusion
Table 8A serves as your ITC reconciliation anchor in GSTR-9, providing a complete picture of what your suppliers reported and what ITC you’re entitled to claim. The auto-population from GSTR-2B, enhanced with the downloadable Excel file, gives you both summary numbers and granular details for thorough reconciliation.
Understanding why the Excel and online versions differ and knowing that the online version is always correct for filing purposes, prevents confusion and builds confidence in your annual return accuracy. The five scenarios causing differences are design features, not bugs, preserving audit trails while ensuring filing accuracy.
By downloading the Table 8A Excel regularly, monitoring supplier amendments, and maintaining robust documentation, you can navigate the complexities of ITC reconciliation with clarity and compliance.
Coming up next: Deep dive into ITC reporting in Tables 6A, 6A1, and 6A2, understanding how to report claims, reversals, and reclaims across financial years without creating reconciliation mismatches.
Source: GSTN’s Consolidated FAǪs on GSTR 9/9C for the FY 2024-25 dated 17/12/2025