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

Input tax credit mismatch may arise from timing, portal snapshot differences and ineligible credits requiring document verification.
Mismatch between GSTR 2A and Table 8 of GSTR 9 stems from portal snapshot timing and supplier filing or amendment delays; Table 8 captures ITC appearing in GSTR 2A as of the snapshot date, so invoices filed or amended after that date appear in live GSTR 2A but not in Table 8. Taxpayers must nonetheless verify ITC admissibility against invoices, books, receipts and bank records and reconcile with GSTR 3B; practical responses include documentary explanation in replies and consideration of applicable administrative guidance.