Managing GST compliance can be tricky for pharmacy owners, especially with multiple purchase bills, supplier returns, and input tax credit tracking. GSTR-9, the annual GST return, brings all these details together for a complete yearly summary.
Understanding it, especially Table 8A of GSTR-9, is essential to avoid ITC mismatches. That’s where a pharmacy billing software makes all the difference. It automates billing, tracks GST details, and ensures your pharmacy stays 100% compliant with government regulations.
What is GSTR 9?
GSTR-9 is the annual GST return required to be filed by regular taxpayers in India. It summarises all the inward supplies (purchases), outward supplies (sales), input tax credit (ITC) claimed, as well as adjustments, reversals and other reconciliation items for the entire financial year.
Filing GSTR-9 is mandatory for those registered under GST who are not under the composition scheme, and it helps you reconcile your monthly/quarterly filings (GSTR-1, GSTR-3B) with your books of account.
New GST Registration
Government of India launched a new simplified GST registration process, effective from 1st November 2025. This new mechanism enables ‘low risk’ applicants to get automated GSTIN approval within just three working days.
What is Table 8A of GSTR-9?
Table 8A is one of the important sections in GSTR-9 where Input Tax Credit (ITC) available for the financial year is shown. It is auto-populated from GSTR-2A or GSTR-2B (depending on the year).
It represents the total ITC you are eligible to claim based on inward supplies reported by your vendors. Table 8A plays a crucial role in ITC reconciliation, and any mismatch can lead to additional tax liabilities or lower claimable credits.
Update for Table 8A of GSTR 9 (October 2025)
From November onwards, Table 8A of GSTR 9 will include all the inward supplied pertaining to FY 2024-25, reflecting in GSTR 2B of FY 2024-25. It will also include the invoices pertaining to FY 2024-25 appearing in GSTR 2B of the next year 2025-26 between April 2025 to October 2025.
Now that we understand what GSTR 9 is, Section 8A, and recent updates around them, let’s explore how a top pharmacy software like Marg ERP keeps your business GST compliant and growth ready.
How Pharmacy Billing Software Keeps Your GST Compliant?
Running a pharmacy business involves several purchase invoices (from suppliers, distributors, and other stakeholders), sales invoices to customers, expiry-sensitive inventory, batch-wise tracking and of course GST compliance.
A good pharmacy billing software or retail pharmacy software can help you stay GST-compliant in multiple ways, here’s how:
Accurate GST-Ready Invoices
Every sales invoice generated via pharmacy shop software carry correct item-wise HSN code, GST rate, CGST/SGST or IGST split, as required by regulatory bodies. This ensures your outward supplies (sales) entries are properly recorded for GSTR-1 and GSTR-3B filings.
Purchase Ledger & Input Tax Credit Tracking
Pharmacy billing software maintains your purchase records (supplier invoices) with GST-tax details. It can tag eligible and ineligible items, reverse charge items, and keep track of ITC-eligible amounts. This helps reconcile your internal purchase register with what gets auto-populated into Table 8A of GSTR-9.
Downloadable Reports for Table 8A Reconciliation
Many pharmacy software provides built-in GST reports (Purchase GST Summary, ITC-eligible purchases, mismatch reports). These reports help you reconcile invoice-wise ITC amounts to what is coming through from GSTR-2B and Table 8A. You can identify missing invoices, mismatched supplier GSTINs, or date mismatches before you file your annual return.
Expiry/ Batch Tracking & E-Way Bill Integration
Advanced pharmacy shop software might also support expiry-based inventory valuation which affects cost of goods sold and therefore GST valuations. They may also support e-way bill generation for movement of goods above certain thresholds, which ensures you are compliant for outbound shipments or inter-state transfer of medicine stock.
Automated Alerts and Validation Checks
Some pharmacy billing systems have built-in validation logic: e.g. warn you if a purchase invoice is older than 180 days (affecting ITC reversal under Section 16(2)), or flag mismatched GSTINs of suppliers. These validations reduce chances of mismatches in Table 8A Data when GSTR-9 is prepared.
Consolidated Annual Reports
When year-end approaches, pharmacy software can generate consolidated summaries (purchase GST summary, reverse charge summary, ITC claimed vs ITC available) which feed directly into the calculation / verification phase before you file GSTR-9. It reduces manual errors and paperwork, and ensures smoother compliance.
Audit Trail & Document Attachments
Some retail pharmacy software allows you to store copies of invoice PDFs, supplier communication / credit-notes in digital archive. This documentation helps in case of audit or queries by tax authorities during reconciliation of Table 8A or related mismatch investigations.
Because of all these features, using a best pharmacy shop software in India, one that is GST-ready, supports comprehensive purchase, sales, and inventory tracking. It makes the process of filing GSTR-9 (including verifying Table 8A) much simpler, safer and less error prone.
Conclusion
GSTR-9 is a crucial annual return which reconciles your year-long GST filings with your books. Table 8A of GSTR-9 plays a central role in showing the total input tax credit available via GSTR-2B (or earlier GSTR-2A), and cannot be edited manually. Any mismatch in your purchase records vs Table 8A can lead to loss of credit or compliance issues.
A GST compliant pharmacy billing software helps you maintain accurate GST invoices, track ITC, reconcile with auto-populated tables, generate annual reports and catch mismatches early. It saves time, reduces errors, and keeps your business GST compliant seamlessly.
Frequently Asked Questions
Is Table 8A editable in GSTR-9?
No, Table 8A is auto-populated (from GSTR-2A or GSTR-2B depending on the FY) and cannot be edited manually in the GSTR-9 form.
What happens if my purchase register doesn’t match Table 8A?
You may lose eligible Input Tax Credit or face higher tax liability. It is important to reconcile invoice-wise (using downloaded Table 8A document details) and correct mismatches before filing.
Can pharmacy billing software file GSTR-9 directly?
Some pharmacy billing software like Marg ERP offers integrated systems that generate the necessary reports for GSTR-9, but filing on the GST portal still needs authentication via GSTIN and may require manual upload.
