DIFFERENCE TAX LIABILITY BETWEEN GSTR 1 & GSTR 9

[BARUN MUKHERJEE]

Sir, When the Taxpayer has filed their GSTR 9 they had put up actual value of outward supply as per books by deleting the auto populated value which comes from GSTR 1 in column no. 4(A) and GSTR 9 was rectified accordingly. So no chance to reconcile GSTR 9C in column no. 9(R) as GSTR 9 was already rectified. Now my question is that at the time of audit whether Dept can further demand the tax after reconcilation/rectification of GSTR 9/GSTR 9C?

AI Summary

Taxpayer Challenges Additional Tax Demand Post-Reconciliation of GSTR-1 and GSTR-9; Clarification on DRC-03 Payments Provided. A taxpayer questioned whether the tax department can demand additional tax after reconciling and rectifying discrepancies between GSTR-1 and GSTR-9 during an audit. The first response clarified that if differences are admitted in GSTR-9 and taxes with interest are paid via DRC-03, no further demand should arise. However, demands can be raised for other issues not related to reconciliation. The second response emphasized that if taxes were short-paid and not corrected in the annual returns, the department might dispute those figures.