GSTR9 Table 8 - 8A and 8B difference is 4D(1). in GSTR9 where the 4D(1) is to be mentioned?

E.KALAIKOVAN (Sr. Accounts Manager ) (341 Points)

27 November 2024  

In GSTR9 Table 8, 8A and 8B difference is negative and it is matching with 4D(1).

8A - GSTR2B auto data

8B - GSTR3B - 4A(5) All other ITC

When ITC is not matching we are taking in 4A5 and 4B2

When the ITC is reclaimed we are taking in 4A5 and 4D1

Hence the ITC bills will be double in 4A5.

This 4D1 can not be mentioned in Table 6H and 6M. If we mention, Net ITC differ and difference will come in 6J

in GSTR 9 4D(1) where it is to be mentioned?