Difference in system computed tax liability shown in Table 4 & Table 9 of GSTR9??, Goods and Services Tax - GST

[Kush Lodha]

Hello All,

There is difference between Tax Liability system computed in Table No. 4 of GSTR-9 (Say ₹ 100) & the tax liability amount system computed in Table 9 (Say ₹ 120). When i thoroughly check the GSTR-3B i found out that during a particular month, my ITC claimed is ₹ 50 Table 4A(e) - all other ITC but reversal figure shown in Table 4B under reversal others is ₹ 70 and that difference is added to the output column in GSTR-3B tax liability table. This difference of ₹ 20 in ITC is actually what is added in Table 9 of GSTR-9. Please tell me what should be done whether i should change the figures and show only my output liability here or should i keep it unchanged?

(Note-My reason for changing is because in GSTR-9C tax liability breakup table there would remain unreconciled difference in case i decide not to change it in GSTR-9 Table 9 itself.)

Thanks.

Posts / Replies

[Padmanathan Kollengode]

You have two options. Option 1 is to change the "tax payable" to match with opt as per table 4. In that case, there will be a difference between "tax payable" and auto populated tax paid. Then it should match with liability as per books in 9C.

Option 2 you can "tax payable" at 120 itself. In the ratewise split in Table 9 of GSTR-9C you can disclose under "others" or show as reconciliation difference and give reason as "ITC reversal"