Books & R1

This discussion addresses discrepancies between your business's books, GSTR 1, and GSTR 3B filings when preparing your GSTR 9 annual return. If your output tax liability in your books matches your GSTR 3B for the year, you can generally adjust figures in Table 4 of GSTR 9 to reflect your books. However, if GSTR 1 figures are higher due to unamended sales returns or errors, clarification on how to proceed is sought.