Big 𝐂𝐇𝐀𝐍𝐆𝐄 𝐈𝐍 𝐆𝐒𝐓𝐑-𝟗: 𝐓𝐀𝐁𝐋𝐄 𝟗 – 𝐑𝐄𝐂𝐎𝐍𝐂𝐈𝐋𝐈𝐀𝐓𝐈𝐎𝐍 𝐎𝐅 𝐓𝐀𝐗 𝐏𝐀𝐘𝐀𝐁𝐋𝐄 𝐀𝐍𝐃 𝐏𝐀𝐈𝐃

🚨 𝐊𝐄𝐘 𝐂𝐇𝐀𝐍𝐆𝐄 𝐈𝐍 𝐆𝐒𝐓𝐑-𝟗: 𝐓𝐀𝐁𝐋𝐄 𝟗 – 𝐑𝐄𝐂𝐎𝐍𝐂𝐈𝐋𝐈𝐀𝐓𝐈𝐎𝐍 𝐎𝐅 𝐓𝐀𝐗 𝐏𝐀𝐘𝐀𝐁𝐋𝐄 𝐀𝐍𝐃 𝐏𝐀𝐈𝐃

Earlier, if the actual tax liability exceeded the amount reported and paid through GSTR1 and GSTR3B, the additional tax was paid via DRC03.

However, this payment was not auto-reflected in GSTR-9, often leading to mismatches and reconciliation issues.

✅ Now, a new column (Column 9) has been introduced in Table 9 of GSTR-9 to capture the difference between tax payable and tax paid, ensuring greater accuracy and transparency in annual return reporting.