Supplier Amendments/ Cross-FY Invoice Movements: GSTR-9 FY 2024-25

Your GSTR-9 doesn’t exist in isolation, it’s built on a foundation of data from your suppliers’ GSTR-1, GSTR-1A, and IFF filings. When suppliers amend their returns, changing invoice dates, correcting values, or modifying place of supply, these changes ripple through to your GSTR-2B and ultimately your annual return reconciliation.

For FY 2024-25, understanding how supplier amendments impact your GSTR-9 is crucial because amendments can move invoices between financial years, change ITC eligibility, or alter the amounts available for claim. This blog post explains exactly how different types of amendments flow through to your annual return, with special focus on the dynamic relationship between supplier actions and your Table 8A reconciliation.

The Amendment Flow: From GSTR-1 to Your GSTR-9

Before diving into specific amendment types, let’s understand the complete flow:

The Data Pipeline

Step 1: Supplier files original GSTR-1 with invoice details
Step 2: Invoice appears in your GSTR-2B for that month
Step 3: You file GSTR-3B, potentially claiming ITC
Step 4: Supplier amends the invoice in a subsequent GSTR-1/1A
Step 5: Amended details appear in your GSTR-2B for the amendment month
Step 6: You file GSTR-3B for the amendment month
Step 7: Your Table 8A updates to reflect the amendment

The Critical Trigger: Your GSTR-3B Filing

Supplier amendments don’t instantly update your Table 8A. The update happens only after you file GSTR-3B for the tax period in which the supplier’s amendment appeared in your GSTR-2B.

Example Timeline:

• January 2025: Supplier files original GSTR-1 with invoice dated January 15, 2025
• February 14, 2025: Invoice appears in your February 2025 GSTR-2B
• February 20, 2025: You file February 2025 GSTR-3B
• March 2025: Supplier amends invoice value in March 2025 GSTR-1
• April 14, 2025: Amended invoice appears in your April 2025 GSTR-2B
• April 25, 2025: You file April 2025 GSTR-3B → NOW Table 8A updates with amended value

This sequential dependency means your Table 8A can keep evolving as you file monthly GSTR-3B returns, even after you’ve enabled GSTR-9.

Amendment Type 1: Invoice Value Changes

When suppliers correct invoice values, increasing or decreasing the taxable amount or tax, your Table 8A reflects the amended value.

How Value Amendments Appear

Table 8A Online: Shows only the final amended value
Table 8A Excel: Shows both original and amended values in separate sections

This dual representation provides transparency while ensuring the online version (used for filing) contains the correct current value.

Example: Value Increase

Original Transaction:

• Invoice date: January 15, 2025
• Original value: ₹1,00,000 + ₹18,000 GST
• Reported in: Supplier’s January 2025 GSTR-1 (filed February 11, 2025)
• Appeared in: Your February 2025 GSTR-2B

Amendment:

• Corrected value: ₹1,20,000 + ₹21,600 GST
• Reported in: Supplier’s February 2025 GSTR-1 (filed March 11, 2025)
• Appeared in: Your March 2025 GSTR-2B

Impact on Table 8A for FY 2024-25:

Online Version:

• Shows: ₹21,600 (amended GST amount only)
• Rationale: This is the correct, current value you should reconcile against

Excel Version:

• B2B Section: ₹18,000 (original GST amount)
• B2BA Section: ₹21,600 (amended GST amount)
• Rationale: Complete audit trail showing both versions

Your Reconciliation Approach: Use the online Table 8A value (₹21,600) for your GSTR-9 filing. The Excel helps you understand why your records might show ₹18,000 if you claimed ITC before the amendment.

Example: Value Decrease

Facts:

• Original: ₹2,00,000 + ₹36,000 GST (reported in December 2024 GSTR-1)
• Amended: ₹1,80,000 + ₹32,400 GST (corrected in January 2025 GSTR-1)

Impact on Your ITC:

If you already claimed ₹36,000 in December 2024 GSTR-3B based on the original invoice:

• Your GSTR-3B for FY 2024-25 shows: ₹36,000 claimed
• Table 8A online for FY 2024-25 shows: ₹32,400 (amended amount)
• Table 8D will show: Negative difference of ₹3,600

Required Action: You should reverse ₹3,600 ITC in a subsequent GSTR-3B (can be done in FY 2025-26 within permitted time) to align with the amended invoice value.

Amendment Type 2: Invoice Date Changes

Date amendments are particularly impactful because they can move invoices between financial years, affecting which GSTR-9 the invoice appears in.

Date Change Within Same FY (No Impact)

Original: Invoice dated December 15, 2024
Amended: Invoice date corrected to December 20, 2024

Impact: Both dates fall in FY 2024-25, so the invoice remains in the same annual return. Only the specific date changes; no impact on which GSTR-9 it appears in.

Date Change Moving Invoice to Later FY (Exclusion)

Original: Invoice dated March 30, 2025 (FY 2024-25)
Amended: Invoice date corrected to April 30, 2025 (FY 2025-26)

Impact on Table 8A for FY 2024-25:

Initial State (before amendment):

• Online: Shows the invoice with March 30, 2025 date
• Excel B2B: Shows the invoice

After Amendment:

• Online: Invoice disappears (no longer pertains to FY 2024-25)
• Excel B2B: Invoice continues to appear (preserves history)

Why This Matters:

• If you already claimed ITC in March 2025 GSTR-3B, your Table 6B includes it
• But Table 8A online no longer shows it (belongs to next FY)
• This creates a legitimate difference in Table 8D
• The invoice will appear in Table 8A of GSTR-9 for FY 2025-26 instead

Example Timeline:

• April 2025: Supplier adds invoice dated March 30, 2025 in GSTR-1 for April 2025
• May 2025: Appears in your May 2025 GSTR-2B
• You claim ITC before filing GSTR-9 for FY 2024-25
• June 2025: Supplier amends date to April 30, 2025
• July 2025: Amendment appears in your July 2025 GSTR-2B
• Result: Invoice exits FY 2024-25 Table 8A, enters FY 2025-26 Table 8A

Date Change Moving Invoice to Earlier FY (Inclusion)

Original: Invoice dated April 15, 2025 (FY 2025-26)
Amended: Invoice date preponed to March 25, 2025 (FY 2024-25)

Impact on Table 8A for FY 2024-25:

Initial State:

• Online: Invoice not present (belongs to FY 2025-26)
• Excel: Invoice not present

After Amendment:

• Online: Invoice appears (now pertains to FY 2024-25)
• Excel B2BA: Invoice appears in amendment section

Why This Matters:

• Invoice now becomes part of FY 2024-25 eligible ITC
• If you haven’t claimed it yet, you can claim within the specified time period
• It will appear in Table 8A online, increasing your available ITC for FY 2024-25
• If you already filed GSTR-9 for FY 2024-25, this represents additional ITC you can claim and should consider revising your return

Amendment Type 3: Place of Supply (PoS) Corrections

Place of supply amendments can dramatically affect ITC eligibility, particularly when they violate PoS rules and make previously eligible ITC ineligible.

The PoS Rule Background

For interstate supply (supplier and recipient in different states), IGST must be charged. If supplier and recipient are in the same state, CGST+SGST must be charged. Violations of this rule make ITC ineligible.

PoS Amendment Creating Ineligibility

Original Transaction:

• Supplier: Maharashtra
• Your location: Delhi
• Tax charged: IGST (correct for interstate)
• Reported in: Supplier’s January 2025 GSTR-1
• Your action: Claimed ITC in February 2025

Amendment:

• Supplier corrects PoS to: Maharashtra (same as supplier state)
• Tax now shown as: CGST+SGST
• Issue: Same-state supplier-recipient but different actual locations = PoS rule violation
• Reported in: Supplier’s February 2025 GSTR-1

Impact on Table 8A for FY 2024-25:

Online Version:

• Invoice does not appear (ITC ineligible due to PoS rule violation)

Excel Version:

• B2B Section: Shows original (IGST, ITC eligibility: Yes)
• B2BA Section: Shows amended (CGST+SGST, ITC eligibility: No)

Your Required Action:

• You claimed ITC based on original IGST invoice
• Amendment made it ineligible
• You must reverse the ITC you claimed
• Report reversal in Table 7H (other reversals) of GSTR-9
• Table 8D will reconcile because the invoice won’t be in online Table 8A

Example with Numbers

Facts:

• Original: ₹1,00,000 + ₹18,000 IGST
• Claimed: ₹18,000 ITC in your GSTR-3B
• Amended: Same value but CGST ₹9,000 + SGST ₹9,000 (PoS changed to supplier state)

GSTR-9 Reporting for FY 2024-25:

• Table 6B: ₹18,000 (you claimed it)
• Table 7H: ₹18,000 (must reverse due to ineligibility)
• Table 8A online: ₹0 (invoice not shown – ineligible)
• Table 8A Excel B2B: ₹18,000 (ITC eligibility: Yes – original)
• Table 8A Excel B2BA: ₹18,000 (ITC eligibility: No – amended)
• Table 8D: Zero (8A shows ₹0, you claimed ₹18,000 in 6B but also reversed ₹18,000 in 7H, net effect = ₹0)

Amendment Type 4: Normal Charge to Reverse Charge Conversion

When suppliers amend a transaction from normal GST to reverse charge mechanism (RCM), it exits your Table 8A because RCM supplies aren’t ITC from supplier, you’re both supplier and recipient.

How the Amendment Appears

Original Transaction:

• Supplier reports as normal B2B supply with GST
• Appears in your GSTR-2B
• You claim ITC

Amendment:

• Supplier corrects to Reverse Charge
• This could happen if initially misclassified

Impact on Table 8A:

Online Version:

• Invoice disappears (RCM supplies don’t appear in Table 8A)

Excel Version:

• B2B Section: Shows original transaction
• B2BA Section: Shows amended transaction
• Both visible for audit trail

Your Actions Required:

• Reverse the ITC you claimed on normal supply basis
• Pay GST under RCM in your GSTR-3B
• Claim ITC on RCM payment (net effect may be zero, but process must be followed)
• RCM ITC claimed goes in Table 6C (not 6B) of GSTR-9

Example Scenario

Facts:

• Legal service from advocate
• Initially reported as: Normal supply with ₹18,000 GST
• You claimed: ₹18,000 ITC
• Corrected to: RCM applicable

GSTR-9 Impact:

• Table 6B: Originally included ₹18,000, but should be reduced (if you corrected in same FY)
• Table 7H: ₹18,000 reversal of wrongly claimed ITC
• Table 6C: ₹18,000 ITC on RCM payment (if you paid RCM in same FY)
• Table 8A online: ₹0 (RCM supplies excluded)
• Net effect: Corrects the classification

Late Additions: Invoices Added in Next FY

One of the most important features of Table 8A for FY 2024-25 is its inclusion of invoices that suppliers add late, specifically between April 2025 to October 2025.

The Specified Time Period Window

Suppliers can report previous financial year invoices up to a certain deadline. For FY 2024-25, suppliers can add these invoices in GSTR-1 filed from April 2025 to October 2025.

These late additions are considered legitimate for the original FY and must be included in Table 8A for FY 2024-25.

How Late Additions Work

Scenario:

• Transaction occurred: January 2025
• Supplier forgot to report: In any GSTR-1 during FY 2024-25
• Supplier adds invoice: In May 2025 GSTR-1 (FY 2025-26)
• Invoice date on document: January 15, 2025 (clearly FY 2024-25)

What Happens:

• Invoice appears in your June 2025 GSTR-2B (month after supplier’s filing)
• You file June 2025 GSTR-3B → Triggers inclusion in Table 8A for FY 2024-25
• Invoice appears in both GSTR-2B section of June 2025 and Table 8A of FY 2024-25

Why This Inclusion Matters:

• The invoice pertains to FY 2024-25 based on date
• You’re entitled to claim this ITC for FY 2024-25 (within time limits)
• Table 8A must reflect all eligible ITC for the FY, regardless of when supplier reported it
• Ensures your annual return reconciliation is complete

Example: Complete Late Addition Scenario

Timeline:

• January 20, 2025: You receive goods worth ₹50,000 + ₹9,000 GST from supplier
• February-March 2025: You wait for invoice to appear in GSTR-2B—it doesn’t
• April 2025: You file GSTR-9 for FY 2024-25 without this ITC (because supplier never reported it)
• May 11, 2025: Supplier realizes oversight, adds invoice in May 2025 GSTR-1 with date January 20, 2025
• June 14, 2025: Invoice appears in your June 2025 GSTR-2B
• June 20, 2025: You file June 2025 GSTR-3B claiming ₹9,000 ITC in Table 4A5
• Result: Your Table 8A for FY 2024-25 now shows additional ₹9,000

Impact on Your Filed GSTR-9:

• If you already filed GSTR-9, this late addition creates a discrepancy
• Table 8C should have included this (ITC of FY 2024-25 claimed in next FY)
• Table 13 should also reflect this
• Consider whether revision of GSTR-9 is necessary based on materiality

Dynamic Updates to Table 8A

This is crucial: Table 8A is not static once GSTR-9 is enabled. It continues updating as you file GSTR-3B returns in FY 2025-26, specifically for months April 2025 through October 2025.

Practical Implication:

• If you file GSTR-9 in August 2025, Table 8A includes late supplier additions up through your July 2025 GSTR-3B filing
• If supplier adds an FY 2024-25 invoice in September 2025 GSTR-1, it will appear in your Table 8A after you file September 2025 GSTR-3B
• By that time, you may have already submitted GSTR-9
• Decision point: Should you revise?

Best Practice: Unless you have pressing reasons to file GSTR-9 early, wait until after November 2025 (when you’ve filed GSTR-3B for October 2025) to capture all legitimate late additions.

Multiple Amendments: Cascading Changes

Sometimes suppliers make multiple amendments to the same invoice. Understanding how Table 8A handles this ensures you’re reconciling against the correct final values.

Example: Three-Stage Amendment

Original (January 2025 GSTR-1):

• Invoice date: January 10, 2025
• Value: ₹1,00,000 + ₹18,000 IGST

First Amendment (February 2025 GSTR-1):

• Date unchanged
• Value corrected: ₹1,20,000 + ₹21,600 IGST

Second Amendment (March 2025 GSTR-1):

• Date changed: January 15, 2025 (minor correction)
• Value unchanged: ₹1,20,000 + ₹21,600 IGST

Table 8A Representation:

Online:

• Shows only final state: January 15, 2025, ₹21,600 IGST

Excel:

• B2B Section: Original (January 10, 2025, ₹18,000)
• B2BA Section: Both amendments
  • First: January 10, 2025, ₹21,600
  • Second: January 15, 2025, ₹21,600

Your Reconciliation: Focus on the online value (₹21,600) as that’s the current correct amount. The Excel provides history if you need to trace why your earlier records showed ₹18,000.

Cross-FY Movement: Detailed Impact Analysis

Let’s examine the complete impact when an invoice moves from one FY to another through amendment.

Scenario: Invoice Moves from FY 2024-25 to FY 2025-26

Original State:

• Invoice date: March 28, 2025 (FY 2024-25)
• Value: ₹75,000 + ₹13,500 IGST
• Added by supplier: April 2025 GSTR-1
• Your action: Claimed ₹13,500 in May 2025 GSTR-3B (Table 4A5)

Amendment:

• Date changed to: April 5, 2025 (FY 2025-26)
• Amended in: June 2025 GSTR-1

Impact on GSTR-9 for FY 2024-25:

Before You File June 2025 GSTR-3B (amendment not yet processed):

• Table 8A online: Shows ₹13,500
• Table 8C: Shows ₹13,500 (late supplier addition, claimed in next FY)
• Table 13: Shows ₹13,500
• Table 8D: Reconciles to zero

After You File June 2025 GSTR-3B (amendment processed):

• Table 8A online: ₹13,500 disappears (invoice now belongs to FY 2025-26)
• Table 8A Excel B2B: Continues to show ₹13,500 (historical record)
• Table 8C: Still shows ₹13,500 (this is what you claimed for FY 2024-25)
• Table 8D: Now shows negative ₹13,500 (you claimed it for this FY, but it’s not available for this FY)

The Reconciliation Challenge:

• You legitimately claimed ITC when invoice date was March 28, 2025
• Supplier’s amendment retroactively changed which FY it belongs to
• Technically, you claimed ITC for an invoice not pertaining to FY 2024-25

Possible Resolutions:

1. Accept the difference: Document in your records that supplier amendment created this mismatch
2. Reverse and reclaim: Reverse ₹13,500 in a subsequent GSTR-3B, then reclaim it properly in FY 2025-26
3. Supplier correction: Request supplier to correct the date back to March 2025 if the April date was also an error

Scenario: Invoice Moves from FY 2025-26 to FY 2024-25

Original State:

• Invoice date: April 10, 2025 (FY 2025-26)
• Value: ₹1,00,000 + ₹18,000 IGST
• Added by supplier: May 2025 GSTR-1
• Your action: Planned to claim in June 2025 GSTR-3B

Amendment:

• Date preponed to: March 28, 2025 (FY 2024-25)
• Amended in: June 2025 GSTR-1

Impact:

After You File June 2025 GSTR-3B (when amendment processes):

• Table 8A online for FY 2024-25: Invoice appears with ₹18,000
• Table 8A Excel B2BA for FY 2024-25: Shows the amended entry
• Opportunity: This is now legitimate FY 2024-25 ITC you can claim

Your Options:

1. Claim before GSTR-9 filing: If you haven’t filed GSTR-9 yet, claim the ITC in a subsequent GSTR-3B before the deadline, include in Table 8C
2. Claim in Table 13: If you file GSTR-9 before claiming, ensure it’s reflected in Table 13 (ITC of this FY to be availed in next FY)
3. Miss the opportunity: If you don’t claim within the specified time period, this ITC becomes time-barred

Strategic Timing: This scenario demonstrates why filing GSTR-9 late (November-December 2025) can be advantageous, it captures all supplier amendments made through October 2025.

Practical Reconciliation: Handling Amendment Differences

When supplier amendments create differences between your claimed ITC and Table 8A, follow this systematic approach:

Step 1: Download and Compare

Download Table 8A Excel and compare the B2B (original) and B2BA (amended) sections against your purchase register.

Step 2: Categorize Amendments

Classify each amendment by type:

• Value changes: Adjust future ITC claims or reverse excess
• Date changes within same FY: No action needed
• Date changes across FY: Document the impact, consider reversal/reclaim
• PoS changes creating ineligibility: Reverse the ITC claimed
• RCM conversions: Reverse and handle under RCM provisions

Step 3: Quantify Impact on Table 8D

Calculate how each amendment affects your Table 8D reconciliation:

• Amendments increasing available ITC: Opportunity to claim more (if within time limits)
• Amendments decreasing available ITC: Need to reverse excess claimed
• Amendments removing eligibility: Must reverse claimed ITC

Step 4: Document for Audit

Maintain a reconciliation statement showing:

• Original invoice details and your claim
• Amendment details and date
• Action taken (reversal, additional claim, or accepted difference)
• Supporting documents (supplier communication, GSTR-2B screenshots)

Step 5: Plan Corrections

For material differences:

• Reverse excess ITC in upcoming GSTR-3B returns
• Claim missed opportunities within time limits
• Consider GSTR-9 revision if differences are significant

Special Considerations for FY 2024-25

GSTR-1A Inclusion

From FY 2024-25, amendments made through GSTR-1A (in addition to regular GSTR-1) are also reflected in Table 8A. This expands the sources of amendments you need to monitor.

Exclusion of FY 2023-24 Late Additions

While Table 8A includes FY 2024-25 invoices added in April-October 2025, it excludes FY 2023-24 invoices that appeared in April-October 2024.

The system automatically filters based on invoice date to ensure only relevant FY invoices appear in each year’s GSTR-9.

Common Questions About Amendments

Q: If supplier amends in November 2025 (after October), does it affect my FY 2024-25 GSTR-9?
A: No. Amendments after October 2025 won’t be captured in Table 8A for FY 2024-25. They’ll only affect FY 2025-26 onwards.

Q: Should I wait for all suppliers to finish amendments before filing GSTR-9?
A: Ideally, file after November 2025 when you’ve processed October 2025 GSTR-3B. However, if filing earlier, document potential amendment impacts.

Q: What if Table 8A Excel shows more than online—is that an error?
A: No, this is by design. Excel shows complete history including ineligible or moved invoices. Always use online for filing; use Excel for understanding changes.

Q: Can I challenge a supplier’s amendment that hurts my ITC position?
A: You can communicate with supplier if you believe the amendment is incorrect. However, you must follow their filed GSTR-1 for your GSTR-2B and ITC claims. Resolution requires the supplier to file another amendment.

Q: If an invoice moves to next FY through amendment, do I lose that ITC?
A: Not necessarily. If legitimately dated in next FY after amendment, claim it properly in that year. If amendment was erroneous, request supplier to correct. Document either way.

Best Practices for Managing Supplier Amendments

1. Monthly GSTR-2B Monitoring

Don’t wait until annual return time. Review your GSTR-2B monthly to spot:

• New invoices added (including old dates)
• Amendments to previously reported invoices
• Changes in ITC eligibility

2. Supplier Communication Protocol

When you notice significant amendments:

• Contact supplier immediately to understand reason
• Request correction if amendment appears erroneous
• Get written confirmation of final correct details
• Update your records accordingly

3. Maintain an Amendment Register

Track every amendment affecting your ITC:

• Original invoice details
• Amendment details and date
• Impact on your ITC (increase/decrease/eligibility change)
• Action taken (reversal, additional claim, documentation)
• Status (resolved/pending)

4. Strategic GSTR-9 Timing

Consider filing GSTR-9:

• After November 2025 (processed October 2025 GSTR-3B)
• This captures maximum supplier amendments within the specified period
• Reduces need for revisions

5. Reconciliation Documentation

For auditors and department, maintain:

• Screenshot of GSTR-2B showing amendment
• Downloaded Table 8A Excel with B2BA section highlighted
• Internal note explaining impact on your ITC claim
• Evidence of corrective action (reversed ITC in GSTR-3B, etc.)

6. Table 8D Explanations

Prepare written explanations for Table 8D differences caused by amendments:

• “Negative difference of ₹X due to supplier date amendment moving invoice to next FY”
• “Positive difference of ₹Y represents ineligible ITC after supplier PoS correction”
• “Difference resolved through ITC reversal in Month GSTR-3B”

Conclusion

Supplier amendments are an inevitable part of GST compliance, and their impact on your GSTR-9 can be significant. The key to managing them effectively lies in understanding how different amendment types flow through to your Table 8A, recognizing the distinction between online and Excel representations, and maintaining robust documentation throughout the year.

The most critical amendments to monitor are:

• Date changes across financial years: Can move invoices in or out of your annual return
• Place of supply corrections: Can eliminate ITC eligibility entirely
• Late additions: Legitimate but require tracking to ensure you claim within time limits
• Value changes: Require proportional adjustment to your ITC claims

By implementing monthly GSTR-2B monitoring, maintaining an amendment register, and timing your GSTR-9 filing strategically, you can ensure that supplier amendments are properly reflected in your annual return reconciliation without creating unexplained differences or compliance issues.

Remember: Table 8A is dynamic until you complete GSTR-3B filings for the specified period (April-October of next FY). Use this to your advantage by staying current with filings and capturing all legitimate amendments before finalizing your annual return.

Up next: Reconciliation challenges between GSTR-3B, GSTR-2B, and GSTR-9 – understanding why Table 7J may not match Table 4C, how accounting policies affect GSTR-9C, and preparing explanations for unreconciled differences.

Reference:

GSTN’s Consolidated FAǪs on GSTR 9/9C for the FY 2024-25 dated 17/12/2025