GSTr 9 24-25

In GSTR-9 for FY 24-25, you should report the actual lower sales in Table 4 to reflect the audited truth. In Table 9, your tax paid will exceed the tax payable. Since the November rectification deadline has passed, this excess tax cannot be adjusted in current 3Bs; you must either file a Refund Claim (RFD-01) or let the excess remain in the system as an overpayment.

You can claim excess GST paid as a refund, however, it is essential to ensure complete and accurate disclosure in GSTR-9 and GSTR-9C. The reconciliation reason must be clearly and precisely stated. Furthermore, all information reported in GSTR-9 and GSTR-9C must be factually correct and should either match or be fully reconcilable with the audited/signed financial statements, with any differences adequately explained.

There are posibility of a full assessment/audit by GST department. 

For FY 24-25 GSTR-9, report your audited lower sales accurately in Table 4. Table 9 will then show the excess tax already paid (beyond what's now payable), file RFD-01 for refund since GSTR-3B amendments are closed. Fully reconcile everything in GSTR-9C against your financials to minimize audit risks. Software like Spectrum Cloud makes this easier with auto-reconciliation and direct GSTR-9 support.