<h1>Guidance Issued on Resolving GSTR-9 Table 8A and 8C Discrepancies for FY 2023-24 to Avoid ITC Reporting Errors.</h1> The advisory addresses discrepancies between Table 8A and Table 8C of Form GSTR-9 for FY 2023-24. Table 8A auto-populates from GSTR-2B, while Table 8C requires manual input for ITC availed in the next fiscal year. Differences arise due to changes from the previous year's GSTR-2A auto-population. Specific scenarios are outlined for reporting ITC in GSTR-9, such as invoices reported late, ITC reversals and reclaims, and goods not received within the fiscal year. The advisory provides guidance on correctly reporting these transactions to avoid mismatches between the tables.