GSTR 9 working

This query is : Resolved

Quick Summary

If you've paid more GST in GSTR-3B than your actual annual liability, you can't directly reduce next year's payment. The excess amount paid becomes a credit in your electronic cash ledger, available for future tax dues or a refund. In your GSTR-9, report your correct annual liability in Table 9 and the total amount paid in Table 14. This reconciliation will clearly show the surplus, which can be carried forward or claimed as a refund.

Anchal goyal

Anchal goyal (Querist)
Follow

22 November 2025 If I have paid 1,20,000 tax in GSTR-3B but my actual liability for the year is only ₹95,000, then
- Can I pay Less in next year?
- ALso in GSTR-9 can I show 95,000 in Table 9 and show the remaining 25,000 only in the ‘Paid’ column of Table 14

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

22 November 2025 You cannot directly “pay less” in the next year to adjust excess tax already paid. The excess ₹25,000 becomes a cash balance in your Electronic Cash Ledger, which can be used to discharge future GST liabilities. In GSTR‑9, you must report the actual liability of ₹95,000 in Table 9, while the tax paid of ₹1,20,000 will reflect in Table 14. The reconciliation will show the excess payment, which remains available for adjustment/refund.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

22 November 2025 Reporting in GSTR‑9
- Table 9 (Tax Payable vs Paid):
- Report the actual liability for the year (₹95,000).
- This ensures your annual return reflects the correct liability as per books.
- Table 14 (Taxes Paid):
- This table auto‑populates from GSTR‑3B payments. It will show ₹1,20,000 paid.
- The difference (₹25,000) will be visible as “excess paid” when reconciling liability vs payment.
- Audit/Compliance Note: Showing ₹95,000 in Table 9 and ₹1,20,000 in Table 14 is correct. It transparently demonstrates that liability was lower than payment, and the excess remains available.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

22 November 2025 Practical Options for the ₹25,000
- Carry forward: Use the excess balance in your cash ledger to offset future GST liabilities.
- Refund: If you don’t expect sufficient liability in the near term, you can apply for refund of excess balance under Section 49(6) of the CGST Act.
- Audit defense: Keep documentation (working papers, reconciliations) to show that the excess payment was genuine and not concealment. This avoids scrutiny during GST audit.

Anchal goyal

Anchal goyal (Querist)
Follow

23 November 2025 Thankyou for the reply.
Just to be clear a little more, i understand in table 9 i need to report my correct liability.
My concern now is table 14 of GSTR 9
Should i report again in payable 95000 and paid 120000
Or should I just in paid column put 25000

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

23 November 2025 1. Correct... for Table 9 i.e 95K
2.. Column 14 of GSTR‑9 is auto-populated from the monthly/quarterly returns, but it is editable and can be modified by the taxpayer before filing.
It is advisable to cross-check Column 14 figures with books and underlying returns and then overwrite the auto-populated data wherever required, So both the figures should be reflected in the column.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now