Find
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.
GST
Table 9 shows tax payable more than tax paid
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Provisions
Rule 80, CGST Rules 2017; Rule 142(2), CGST Rules 2017; Sec 50(1), CGST Act 2017
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.
Close
- Check Table 4 and Table 10 figures for double counting
- Confirm the real short payment by tax head
- Pay through DRC-03 with interest
- Show the payment in Table 14 and then file
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