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GSTN enables Download of ITC invoice details of Table 8A of Form GSTR-9

calendar27 Aug, 2020
timeReading Time: 2 Minutes
ITC invoice details of Table 8A of Form GSTR-9

The Goods and Services Tax Network has helped in downloading Input Tax Credit (ITC) – invoice wise information of Table 8A of Form GSTR-9 (AnnualReturn).

Details of Table 8A of Form GSTR-9

A facility/feature is available to the taxpayer so that they can download the details and documents of Table 8A of Form GSTR-9 in Form of excel sheet from the portal. This can be availed by using a new choice available in the dashboard of GSTR-9 termed as ‘Document wise Details of Table 8A’ from 2018-19 FY. This will aid the taxpayer in reconciliation the values mentioned in Table 8A of Form GSTR 9, hence enable the filling of Form GSTR 9.

Table 8A of Form GSTR 9 works on the basis of documents essential in filing of Form GSTR-1 along with Form GSTR-5 of the supplier of goods and services. Hence, all documents which are available in GSTR-2A (Table 3 & 5), will not be accessible here, as documents which are under process stage in Form GSTR 1 or 5, are not considered for credit in table 8A of Form GSTR 9.

Read our article:Latest: Government unable to pay state’s GST compensation share

Issues address by Downloaded Excell Sheet

Issues address by Downloaded Excell Sheet

What are the Steps to Download?

  • To download or access it, navigate to Services  – Returns – Annual Return- Form GSTR-9 (PREPARED ONLINE) and then select DOWNLOAD TABLE 8A DOCUMENT DETAILS option.
  • Downloaded excel file will contain following heads: GSTIN[1] or Legal Name or Trade Name of the supplier
  • The month in which the document highlighted in GSTR-2A of the receiver.
  • Document wise specifics of B2B (invoices), B2BA (amended invoices), CDNR (credit and debit notes) and CDNRA (credit and debit notes amended), filed by the supplier in their Form GSTR-1/GSTR-5, in separate Excel sheets.
  • Details from Form GSTR-1/GSTR-5 accurately, which are filed till October 31st of the subsequent year.
  • In the case of modifications, only the latest value will be accounted.
  • Field showing “ITC available for Table 8A” – Yes or No ;
  • ITC is not available, a separate column named ‘Reason for Non-accounting’ with reasons for non-accounting in Table 8A will be mentioned.

Some Other Important Points

  • Once GSTR-9 tab for filling in enabled then option for excel file will be available.
  • Generated excel  sheet will be downloaded as a zip file if the number of documents is less
  • If number of documents are large in such a case excel file can be downloaded in multiple parts,
  • Data saved/submitted in Form GSTR-1/5 will be shown in Form GSTR-2A, but will not be shown in downloaded excel file of Table 8A of Form GSTR-9 .


Form GSTR-9 is annual return to be filed by all registered taxpayers regardless of the turnover of their entity for GST Registration. A taxpayer shall report all outward supplies,taxes paid, inward supplies, demands raised,  refund claimed, and ITC availed and utilized in Form GSTR-9. GSTR-1 and GSTR-3B should be filed before filing the annual return for the financial year.

Read our article:GST Portal Rolled out New Offline Tool for filing GSTR 4 Annual Return Form

Sakshi Srivastava

Sakshi has pursued B.B.A.LL.B.(IPR Hons.). She is an avid reader and is keen to gather and share her knowledge on the subjects relating to IPR, Company Law and GST. Priorly she has worked as a legal researcher and vide her articles she aims at improving the core knowledge of the subjects to the masses.

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