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?