GSTR9 & 9c - gst LIABILITY

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shivangi (Querist)
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05 December 2024 Hi
As per GSTR1 - the GST Output is 100
AS per GSTR3b - 98 (March 23 CDNR considered this year in 3b)
InGSTR9 - Table 9 - Tax paid - Output should be 100 or 98, the paid amount is 98
In GSR9C, where should this 100 be mentioned?
GSTR 9 C - 9 Pt III - P should be 100 or 98? Q - 100 or 98?

Thank you

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 December 2024 GSTR-9, specifically in Table 9 for tax paid, should reflect the same amount as in GSTR-3B, which is 98, since this is the actual amount of tax paid.
Part III of GSTR-9C:
Point P should be 100 because it reflects the turnover as per the audited financial statements before any adjustments for credit notes.
Point Q (should also be 100 because this is what was initially reported in GSTR-1 without adjustments for the credit note. However, there's a discrepancy here since GSTR-9 should reflect the actual tax paid, which is 98.
This discrepancy should be explained in the section where you provide reasons for un-reconciled differences, ensuring that the tax liability as per GSTR-9 (98) matches the financial records after adjustments.