A significant systemic glitch has been noticed in the GST portal’s auto-populated data for Table B2C of GSTR-9, particularly affecting cases where amendments pertaining to the previous financial year are made in the current financial year.
Tax professionals and businesses have reported that when an amendment related to B2C invoices of FY 2023–24 is made during FY 2024–25, the auto-populated figures in the Annual Return (GSTR-9) for FY 2024–25 are incorrectly adjusted. This anomaly appears only in the B2C section, while B2B amendments are being reflected accurately in the relevant tables.
When a taxpayer amends B2C invoices of FY 2023–24 in FY 2024–25 (for example, correcting taxable value or tax amount), the system erroneously adds or reduces the corresponding figures in Table 4 of GSTR-9 for FY 2024–25.
However, as per the GST law and the structure of the annual return Table 4 of GSTR-9 should reflect details only of transactions pertaining to the reporting year (i.e., FY 2024–25). Amendments of the preceding year should not impact this table.
This misalignment leads to inaccurate reporting of outward supplies, creating potential mismatches and confusion during reconciliation.
B2B vs. B2C Discrepancy
The issue seems confined to the B2C segment. When taxpayers make B2B amendments (for example, adding or modifying invoices of FY 2023–24 in FY 2024–25), the GST portal processes these changes correctly — reflecting them under “Amendments relating to supplies of earlier financial years” and not disturbing the current year’s Table 4 values.
In contrast, for B2C amendments, the system is incorrectly netting off such adjustments within the current year’s turnover figures, thereby distorting total taxable value and tax liability auto-populated in the GSTR-9.
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