GSTR 9C- Table 9
This query is : Resolved
13 November 2025
Dear Members,
In GSTR 9C- Table 9 what is the amount to be reported: GST payable or GST paid?
In my case, I have received advances in the previous year and paid gst on it, now in current year I have raised invoices and adjusted the gst already paid earlier in gstr 1 as advances already paid and net amount was paid in current year. Now in Gstr 9C reporting what should I show in Table 9 of Gstr 9C since, in the previous year the amount as per books was shown as only gst payable amount not the tax paid in excess. In current year should I report the actual tax payable and mention in reconile that this is amount already paid or net off the gst paid on advances and show because the amount shown as paid in gstr 9 is less in comparison and this should not result in further tax payable.
Please Reply
In GSTR 9C- Table 9 what is the amount to be reported: GST payable or GST paid?
In my case, I have received advances in the previous year and paid gst on it, now in current year I have raised invoices and adjusted the gst already paid earlier in gstr 1 as advances already paid and net amount was paid in current year. Now in Gstr 9C reporting what should I show in Table 9 of Gstr 9C since, in the previous year the amount as per books was shown as only gst payable amount not the tax paid in excess. In current year should I report the actual tax payable and mention in reconile that this is amount already paid or net off the gst paid on advances and show because the amount shown as paid in gstr 9 is less in comparison and this should not result in further tax payable.
Please Reply
13 November 2025
In GSTR 9C, Table 9 requires reporting the GST payable amount as per the audited financial statements, not just the GST paid during the year.
13 November 2025
You should report the GST payable on the current year invoices (net of the advances adjusted) in Table 9. In the reconciliation section of GSTR 9C, you should mention the details of GST paid on advances in the earlier year and how it was adjusted in the current year.
13 November 2025
- Report GST Payable as per Books:
- Show the full GST liability on invoices raised in FY 2024–25.
- This includes the portion already paid on advances in FY 2023–24.
- Report GST Paid as per GSTR-9:
- This will reflect only the net tax paid in FY 2024–25 (excluding advance tax paid earlier).
- Reconciliation Note:
- In the “Reasons for Difference” column, clearly mention:
- “GST on advances was paid in FY 2023–24 and adjusted in GSTR-1 of FY 2024–25. Hence, tax paid in GSTR-9 is lower than tax payable as per books.”
- No Additional Liability:
- Since the advance tax was already paid and adjusted, this reconciliation ensures no further tax is payable.
- Show the full GST liability on invoices raised in FY 2024–25.
- This includes the portion already paid on advances in FY 2023–24.
- Report GST Paid as per GSTR-9:
- This will reflect only the net tax paid in FY 2024–25 (excluding advance tax paid earlier).
- Reconciliation Note:
- In the “Reasons for Difference” column, clearly mention:
- “GST on advances was paid in FY 2023–24 and adjusted in GSTR-1 of FY 2024–25. Hence, tax paid in GSTR-9 is lower than tax payable as per books.”
- No Additional Liability:
- Since the advance tax was already paid and adjusted, this reconciliation ensures no further tax is payable.
13 November 2025
Thanks a lot for your reply
13 November 2025
You are welcome.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Internship/Academic shown in Salary Pay Slip of a Doctor
- TDS Claim year
- Liable to deduct tds and 44ADA
- TDS Challan Code
- Refund of 20%pre-deposit paid for stay application
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- Rent lease agreement
- REGARDING SECTION 44AE
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
