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TMI BlogDIFFERENCE TAX LIABILITY BETWEEN GSTR 1 & GSTR 9X X X X Extracts X X X X X X X X Extracts X X X X ..... DIFFERENCE TAX LIABILITY BETWEEN GSTR 1 & GSTR 9 X X X X Extracts X X X X X X X X Extracts X X X X ..... ir, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconcilation/rectification of GSTR 9/GSTR 9C? Reply By Padmanathan Kollengode: The Reply: If the difference between GSTR-1 and books has been admitted in GSTR-9, then there will not be any reconcil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iation difference between books and GSTR-9. If the tax along with interest has been paid through DRC-03 on this differential turnover, then department cannot make further demand on this issue. Needl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess to say, Department can raise demand on other issue such as supply not recorded in books, classification etc as these are not reconciliation differences. Reply By Shilpi Jain: The Reply: In case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with rectification in GSTR-9, the short paid taxes have been paid at the time of filing the annual returns. If GSTR-9 has figures of tax which is not paid then there could be a dispute raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the department. X X X X Extracts X X X X X X X X Extracts X X X X
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