Answer

1. F

   Facts

   Table 9 compares tax payable for the year with tax paid through GSTR-3B. GSTR-9 itself does not collect tax. Any shortfall is paid separately through DRC-03 and then shown in Table 14.

2. P

   Provisions and law

   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
   • Rule 142(2), CGST Rules 2017Tax found short can be paid voluntarily in DRC-03 before a notice is issued
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the cash portion
3. A

   Analysis

   Table 9 tax payable auto-fills only when net liability in Table 6.1 is positive, and it stays editable. If payable is higher than paid, first check for reporting errors such as amendments counted twice or advances adjusted. If the gap is real, say Rs 30,000 IGST, pay it in DRC-03 with interest at 18 percent and report it in Table 14. Do not file GSTR-9 with an unexplained gap.

4. C

   Conclusion

   1. 1Check Table 4 and Table 10 figures for double counting
   2. 2Confirm the real short payment by tax head
   3. 3Pay through DRC-03 with interest
   4. 4Show the payment in Table 14 and then file

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.