GSTR 9 & 9c turnover reconciliation

This query is : Resolved

Abdulla Rashad A (Querist)
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19 December 2025 My gstr 3B turnover is more than gstr 1 turnover in FY 24-25 due to rejection of credit note by recepient in IMS which increased the turnover and liability in 3B. My doubt is that which turnover i need to use when declaring in gstr 9 (GSTR 3B turnover or GSTR 1 turnover). If gstr 1 turnover is taken tax paid and payable difference will arise in gstr 9C.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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22 December 2025 When GSTR-3B turnover is higher than GSTR-1 due to credit note rejection in IMS, declare turnover in GSTR-9 as per GSTR-3B, since tax has been paid. In GSTR-9C, reconcile the difference by clearly explaining that the increase arose from IMS-rejected credit notes. This is a legitimate reconciliation item and does not result in additional tax or interest if properly disclosed.

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