GSTR9 LIABILITY

This query is : Resolved

shivangi (Querist)
Follow

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)
Follow

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:

---

### 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.

---

### 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.

---

### 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.

---

### 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.

---

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?

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