GSTR9 LIABILITY
This query is : Resolved
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
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
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?
---
### 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
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GSTR-1A How to update Invoice
- Excess salary payment.
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- Capital gain from sale of house property
- Stamp Paper for partnership firm change new income tax 2025
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- TDS on Purchase of Immovable Property by NRI from NRI
- FORM 26A APPLICABILITY
- Copyright software
- SFT Cash Deposit in Current Account
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- 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
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
