TaxTMI 
TaxTMI 
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?
DIFFERENCE TAX LIABILITY BETWEEN GSTR 1 & GSTR 9
11 Sep 2023 
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GST reconciliation: admitted differences paid via appropriate payment prevent further demand, but unrecorded supplies remain liable.
If differences between GSTR-1 and books are admitted in GSTR-9 and the resultant tax with interest is paid through the prescribed payment route, that reconciliation difference is treated as resolved and should not attract a further departmental demand; however, rectification without paying the short-paid tax can lead to departmental disputes, and the department may still raise demands on unrelated issues such as unrecorded supplies or incorrect classification. (AI Summary)
If differences between GSTR-1 and books are admitted in GSTR-9 and the resultant tax with interest is paid through the prescribed payment route, that reconciliation difference is treated as resolved and should not attract a further departmental demand; however, rectification without paying the short-paid tax can lead to departmental disputes, and the department may still raise demands on unrelated issues such as unrecorded supplies or incorrect classification. (AI Summary)