GSTR 2A VS TABLE 8 OF GSTR9

[sushanta saha]

Good Evening Experts, I have received a notice for GSTR-9- Mismatch in ITC & Table 8 for the FY 2017-2018.

In Notice Showed

Table 8 in GSTR 9 (Auto Generated)	8065224
ITC Claimed as per GSTR 3B	8709827
Difference	-644603

In GSTR 2A Total ITC Rs. 8709827/- and all supplier filled GSTR1.

I can’t understand why difference between GSTR-2A and table 8 in GSTR-9

AI Summary

ITC Discrepancy Found: GSTR-3B Exceeds Table 8 in 2017-18. Verify Eligibility Under Section 16, Consider Circular 183/2022-GST. A user received a notice regarding a mismatch in Input Tax Credit (ITC) between GSTR-2A and Table 8 of GSTR-9 for the fiscal year 2017-2018. The discrepancy showed ITC claimed as per GSTR-3B was higher than in Table 8. Experts suggested checking purchase invoices against GSTR-3B and considering software issues or timing of supplier filings as potential causes. They advised verifying the eligibility of ITC, ensuring compliance with Section 16 of the CGST Act, and possibly obtaining a certificate under Circular No. 183/2022-GST. The discussion highlighted the dynamic nature of GSTR-2A and potential reasons for discrepancies.