GSTR9 LIABILITY

This query is : Resolved

shivangi (Querist)
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03 December 2024 Hi
GSTR9 & 9C FY 2023-24
GSTR1 - IGST payable 100 ( CDNR 2 Rs. taken fy 2022-23) shown excess liability last yeast
GTR3b - IGST Payable - 98 ( March 2023 CDNR taken in April 23) less liability this year

in GSTR9 - Table 9 - Tax payable should be 100 or 98 - as payable is 100 (4N) and paid is 98 (Table 9)
in GSTR 9C - Pt III(9) - which amount to put in P and Q

Auto-populated GSTR9 shows - 98
where to show this 2rs difference in GSTR9 and GSTR9 C

Thank You

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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12 August 2025 Got it! Here’s how to handle that small difference of Rs. 2 between GSTR-1 and GSTR-3B in your GSTR-9 and 9C:

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### Situation Recap:

* **GSTR-1 shows IGST payable as Rs. 100** (including credit/debit notes from FY 22-23).
* **GSTR-3B shows IGST payable as Rs. 98** (due to credit/debit note taken in April 23).
* So, Rs. 2 difference between GSTR-1 and GSTR-3B liability.

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### How to report in GSTR-9:

| Table | Details | Amount to Report |
| --------------------- | ------------------------- | -------------------------------- |
| Table 9 (Tax Payable) | Tax payable as per GSTR-1 | Rs. 100 (show full liability) |
| Table 9 (Tax Paid) | Tax paid as per GSTR-3B | Rs. 98 |
| Table 9 (Balance) | Difference (Outstanding) | Rs. 2 (shown as balance payable) |

* **You should show Rs. 100 as tax payable** (since that’s what’s in GSTR-1).
* Show Rs. 98 as tax paid (from GSTR-3B).
* The Rs. 2 difference will reflect as outstanding liability in GSTR-9 Table 9.

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### How to report in GSTR-9C (Part III, Point 9):

| Column | Description | Amount |
| ------ | ------------------------- | ------- |
| P | Tax payable as per GSTR-1 | Rs. 100 |
| Q | Tax paid as per GSTR-3B | Rs. 98 |

* This difference will be highlighted in the reconciliation report.
* The auditor will note the Rs. 2 difference as a payable balance.

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### Important notes:

* Small differences due to timing of credit/debit notes are common.
* Ensure reconciliation is maintained and explained in reconciliation statement.
* If Rs. 2 is eventually paid or adjusted, it will reflect in subsequent returns.

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If you want, I can help prepare a sample reconciliation statement or working sheet to explain this difference clearly in your audit reports. Would that help?

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