GSTR-9 Tables 8G to 8J: IGST on Import of Goods

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The second half of Table 8 does for imports what the first half does for domestic purchases — compares tax paid against credit taken. Its distinctive problem is timing: a bill of entry assessed in March is very often credited in April, and until Table 8H1 was added, that produced a negative difference every single year.

Table 8G reports IGST paid on import of goods (including supplies from SEZ); 8H the IGST credit availed on those imports, auto-populated from Table 6E; 8H1 the IGST credit availed on import of goods in the next financial year; 8I the difference (G − (H + H1)); and 8J "ITC available but not availed on import of goods (Equal to I)."

8G: tax paid, not credit taken

"The data to be validated from import register with the help of the Bill of entry and tax paid challan."

And SEZ procurement is included. "Supplies of goods or services or both to or by an SEZ unit or SEZ developer is treated as an inter-State supply as per section 7(5) of IGST Act. The IGST paid on such procurement from SEZ unit or developer shall also form part of the disclosure in this table."

The distinction the Guide draws expressly: "It is important to note that Table 8G is for disclosure of IGST paid on import of goods and not ITC availed on import of goods. Table 6E, however, captured the ITC related to IGST paid on import (including from SEZ) availed by the registered person."

So 8G is a customs-side figure and 6E is a returns-side figure, and the whole point of the comparison is that they may differ.

8H and 8H1: the timing fix

Table 8H is auto-populated from Table 6E, and the Guide warns that "Errors made while filling in data in Form GSTR-3B could create problems for the taxpayer in Table 8."

Table 8H1 exists because of one recurring pattern:

"The IGST paid on the import of goods in March 2025 could have been availed on April 2025 (i.e. IGST paid on the import of goods in the previous financial year may have been availed in the subsequent financial year). In such cases, the Input Tax Credit claimed in the subsequent Financial Year must be reported in Table 8H(1) of the reconciliation statement for the original FY. Consequently, the difference in Table 8I will be nil."

And it has to be reported twice more:

• "This same ITC will be reported in Table 13 of the GSTR-9 Annual Return" of the original year;
• "If the ITC for the current FY is claimed by the recipient in the next FY, within the specified time period, and it is already included in Table 6A of the GSTR-9 of the said FY, this specific ITC amount must also be reported in Table 6A(1) of the next FY's GSTR-9."

Three rows for one credit, across two returns: 8H1 and 13 in the year of the import, and 6A1 in the year of the claim. Table 6A1 →

The logic is consistent with the domestic side. A March import belongs to the March year's entitlement, so it is disclosed there; but the credit was actually availed in the following year's GSTR-3B, so that year's Table 6A must account for it too.

8I: reading the difference

"The difference in Table 8I may either be a positive figure or a negative figure."

Negative — "The reason for the negative can be the mistakes committed in the preparation of Form GSTR-3B." With 8H1 now available, the ordinary timing cause has been removed, so a residual negative points to an actual reporting error.

Positive — "Apart from the genuine reason of IGST having been paid in the previous financial year but claimed in the subsequent financial year (for which the Bill of Entry wise data must be procured), the differential figure when positive may broadly consist of:"

• "IGST paid as per Table 8G, which is eligible but not availed as per Table 8H";
• "IGST paid as per Table 8G, which is ineligible and hence not availed as per Table 8H."

Both go into 8J, which does the work of 8E and 8F combined on the import side. "Not all goods imported like inputs or capital goods are eligible for availing ITC." Tables 8E, 8F and 8K →

And the evidentiary instruction is specific: the bill of entry wise data must be procured. A summary figure will not distinguish a timing difference from an ineligible import.

What must be right before any of this reconciles

From the Table 6E guidance, two conditions that determine whether import credit reaches GSTR-2B and GSTR-3B at all:

• "Only the IGST paid on the import of goods can be availed as ITC. BCD and Social Welfare Surcharge cannot be availed as ITC."
• "ensure that the GSTIN is updated in the ICEGATE and the GSTIN appears on the Bill of Entry."

The second is the practical cause of most 8I differences. A bill of entry filed without the GSTIN, or with a GSTIN not registered on ICEGATE, will not transmit to the GST portal — so IGST was paid, but no credit ever became available to claim.

And bifurcation between inputs and capital goods is mandatory in Table 6E, which feeds 8H.

Key takeaways

• 8G is IGST paid at the border, from the import register, bill of entry and tax paid challan — not credit taken.
• Procurement from an SEZ unit or developer is included, being an inter-State supply under section 7(5) of the IGST Act.
• 8H is auto-populated from Table 6E; 8H1 captures credit on the year's imports availed in the next year.
• With 8H1 reported, "the difference in Table 8I will be nil" for a pure timing difference.
• The same credit is reported in 8H1 and Table 13 of the import year, and in Table 6A1 of the year of claim.
• A positive 8I contains eligible-but-not-availed and ineligible import IGST; both flow to 8J.
• A negative 8I, now that 8H1 exists, generally indicates a GSTR-3B reporting error.
• Bill of entry wise data must be procured to separate the causes.
• BCD and Social Welfare Surcharge are never creditable, and the GSTIN must appear on the bill of entry and in ICEGATE.

Read next

• GSTR-9 Tables 8E, 8F and 8K: The ITC That Lapses
• GSTR-9 Tables 6B to 6H: Classifying ITC Availed
• GSTR-9 Table 9: Tax Payable Against Tax Paid

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9 and its instructions, section 7(5) of the IGST Act, 2017 and section 3 of the Customs Tariff Act, 1975, as reproduced in the ICAI Technical Guide on GST Annual Return (Form GSTR-9).