TMI BlogDIFFERENCE TAX LIABILITY BETWEEN GSTR 1 & GSTR 9X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, When the Taxpayer has filed their GSTR 9 they had put up actual value of outward supply as per books by deleting the auto populated value which comes from GSTR 1 in column no. 4(A) and GSTR 9 was rectified accordingly. So no chance to reconcile GSTR 9C in column no. 9(R) as GSTR 9 was already rectified. Now my question is that at the time of audit whether Dept can further demand the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax after reconcilation/rectification of GSTR 9 / GSTR 9C ? - Reply By Padmanathan Kollengode - The Reply = If the difference between GSTR-1 and books has been admitted in GSTR-9 , then there will not be any reconciliation difference between books and GSTR-9 . If the tax along with interest has been paid through DRC-03 on this differential turnover, then department cannot make furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r demand on this issue. Needless to say, Department can raise demand on other issue such as supply not recorded in books, classification etc as these are not reconciliation differences. - Reply By Shilpi Jain - The Reply = In case along with rectification in GSTR-9 , the short paid taxes have been paid at the time of filing the annual returns. If GSTR-9 has figures of tax which is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid then there could be a dispute raised by the department. - DIFFERENCE TAX LIABILITY BETWEEN GSTR 1 & GSTR 9 - Query Started By: - BARUN MUKHERJEE Dated:- 11-9-2023 Last Replied Date:- 18-9-2023 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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