Issues on Form GSTR 9

This discussion addresses a common issue encountered when preparing Form GSTR 9: a significant difference between sales reported in GSTR 3B and GSTR 1. The user filed GSTR 3B with sales of Rs. 28,10,275 but GSTR 1 reflected Rs. 33,45,177. The advice given is to first verify the actual sales figures against the business's books. If sales were underreported in GSTR 3B, the discrepancy must be declared in GSTR 9, with the additional tax payable via a DRC-3 challan.