Difference in system computed tax liability shown in Table 4 & Table 9 of GSTR9??

[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.

[Padmanathan KV]

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"

AI Summary

GST tax liability reconciliation: reconcile GSTR 9 Table 4 vs Table 9 by adjustment or disclosure for ITC reversal. A discrepancy between GSTR 9 Table 4 and Table 9 arose from an ITC reversal recorded as 'other reversals,' increasing the auto-computed tax liability. The filer may either amend the reported tax payable in GSTR 9 to match Table 4 and reconcile the variance with auto-populated tax paid in GSTR 9C, or retain the higher Table 9 amount and disclose the excess in GSTR 9C's ratewise split or as a reconciliation difference, explaining it as an ITC reversal.