The Goods and Services Tax (GST) on December 09, 2024, issues an advisory on the difference in the value of Table 8A and 8C of Annual Returns FY 23-24.
Various tickets have been received, wherein concerns have been raised regarding the possible mismatch between the values of table 8A and 8C of Form GSTR-9 for FY 23-24. It is pertinent to mention that for FY 22-23 in table 8A of Form GSTR-9, values were getting auto populated from GSTR-2A however for FY 23-24, the same are being auto populated from GSTR-2B. Therefore, to some extent, in Form GSTR-9 of FY 23-24, values in Table 8A will be inflated in respect of FY 22-23 at the same time values will be lower than expected in respect of FY 23-24, hence there will be a mismatch between the two tables i.e. 8A and 8C.
A few scenarios in this regard are advised in the Table.
