Table 9 of Annual Return

[Ashiesh Prremji]

Dear Sir,

Please suggest amount to be shown under Tax Payable in Table 9 of Annual Return for FY19-20 -

If Credit Notes pertaining to FY 18-19 has been adjusted in FY 19-20 '3B' & accordingly shown in Table 11 of GSTR-9 of FY 18-19. Whether 'Tax Payable' in Table 9 of FY 19-20 should align with Table 4N of GSTR-9 or to be shown adjusted with GST amount of above credit notes or if any GST paid on advance shown in Table 4F of GSTR-9?

Thanks,

AI Summary

Clarification: 'Tax Payable' in Table 9 of Annual Return FY 2019-20 should match Table 4N of GSTR-9. A participant in a discussion forum inquired about the correct amount to report under 'Tax Payable' in Table 9 of the Annual Return for FY 2019-20, considering adjustments made for credit notes from FY 2018-19. The response clarified that the 'Tax Payable' should align with Table 4N of GSTR-9 for FY 2019-20. However, the actual tax paid would be reduced due to the adjustments of credit notes from FY 2018-19, resulting in a discrepancy between the payable and paid amounts.