https://www.taxtmi.com/forum/issue?id=117797 Mismatch in GSTR 9 Table 8A arises because GSTR 2A is dynamic while Table 8A uses a system snapshot; this portal behaviour - not the substantive law - causes differences. Table 8A functions as an MIS and should not be treated as a standalone basis for reversing claimed input tax credit. Taxpayers should verify that claimed invoices appear in the relevant 2A snapshot and substantiate any non populated credits with invoices, receipt evidence, and compliance with ITC eligibility conditions; they may request historical portal snapshots if needed. en-us Fri, 04 Feb 2022 21:45:48 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117797 Mismatch in GSTR 9 Table 8A arises because GSTR 2A is dynamic while Table 8A uses a system snapshot; this portal behaviour - not the substantive law - causes differences. Table 8A functions as an MIS and should not be treated as a standalone basis for reversing claimed input tax credit. Taxpayers should verify that claimed invoices appear in the relevant 2A snapshot and substantiate any non populated credits with invoices, receipt evidence, and compliance with ITC eligibility conditions; they may request historical portal snapshots if needed. Discussion-Forum GST Fri, 04 Feb 2022 21:45:48 +0530 https://www.taxtmi.com/forum/issue?id=117797