Table 9 of Annual Return, Goods and Services Tax - GST

[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,

Posts / Replies

[Punit Agarwal]

Tax Payable under Table No 9 of GSTR 9 of FY 19-20 should be as per Table No 4N. But the tax paid will be less due to adjustment of Figures from FY 2018-19.

Tax Payable will be say 100 as per Table 4N but tax paid will be say 98 since credit note of 2018-19 adjusted in 2019-20