Deep Research Report: GSTR-9 Part VI & Other Finalization Tables
- Nikhil hirani
- Oct 1, 2025
- 6 min read
By Nikhil Jain, TAXPATH INDIA FOUNDER
A Comprehensive Analysis for Article 3 of the GSTR-9 Series
Objective
To provide an in-depth analysis of the GSTR-9 tables that deal with tax payment, prior period adjustments, departmental interactions, HSN summaries, and other final disclosures. This research is intended to form the basis of the third and final article in a blog series on GSTR-9 filing.
Section 1: Tax Payment and Reconciliation in GSTR-9 (Part IV)
Table 9: Details of Tax Paid as Declared in Returns Filed During the Financial Year
Objective: This table serves as the ultimate summary of tax liability and its payment for the financial year. Its primary purpose is to verify that the tax declared as payable in the GSTR-3B returns has been fully discharged, either through the utilization of Input Tax Credit (ITC) or through cash payment. It is a critical reconciliation checkpoint.
Detailed Breakdown & Data Sources:
Source: This table is auto-populated from the filed GSTR-3B returns for the financial year (e.g., April 2023 to March 2024). The values are generally non-editable.
Tax Payable: This row shows the consolidated tax liability under IGST, CGST, SGST/UTGST, and Cess from Table 3.1 of all GSTR-3B forms.
Paid through ITC: This reflects the total ITC utilized to pay the output tax liability, sourced from Table 6.1 of the GSTR-3B returns.
Paid in Cash: This shows the total tax paid through the electronic cash ledger. This also includes any interest or late fees paid via GSTR-3B, although those are separately identifiable in the ledger.
Practical Nuances & Common Challenges:
The Mismatch Problem: The most significant challenge arises when, during GSTR-9 preparation, a taxpayer discovers an additional tax liability that was not declared in their GSTR-3B.
Correction Mechanism: This additional liability cannot be added to Table 9. Instead, it must be paid voluntarily through Form GST DRC-03. The payment made via DRC-03 will not alter the auto-populated figures in Table 9. This creates a known and explainable mismatch between the total tax liability (as per books) and the tax paid via GSTR-3B (as per Table 9).
Implication: Auditors and tax authorities will focus heavily on any difference between the tax liability reported in the outward supplies tables (Table 4) and the tax paid reported in Table 9. A robust reconciliation statement explaining any payment via DRC-03 is essential.
Section 2: Prior Period Transactions Reported in the Next Financial Year (Part V)
This is often the most complex part of the GSTR-9. It is designed to capture all transactions from the previous financial year (FY 2023-24) that were amended or reported in the returns of the current financial year (FY 2024-25) up to the specified date (i.e., returns filed from April 2024 to November 30, 2024, or the date of filing the annual return, whichever is earlier).
Tables 10 & 11: Amendments to Outward Supplies
Objective: To declare the financial impact of any corrections made to the sales figures of the previous year.
Table 10: Captures amendments that increase tax liability (e.g., issuing a debit note for a prior year's invoice).
Table 11: Captures amendments that decrease tax liability (e.g., issuing a credit note for a prior year's invoice).
Data Sources: GSTR-1 filings from April to November of the subsequent financial year, specifically the amendment tables (9A, 9B, 9C).
Common Challenges:
Segregation: Businesses often find it difficult to segregate amendments pertaining to the previous year from those of the current year.
Netting Off: The instructions require reporting increases and decreases separately in Tables 10 and 11. Simply reporting the "net" effect is incorrect.
Tables 12 & 13: Adjustments to Input Tax Credit
Objective: To account for ITC adjustments of the previous year made in the current year.
Table 12: Reversal of ITC Availed during Previous Financial Year. This is for ITC that was claimed in FY 2023-24 but was found to be ineligible and subsequently reversed in the GSTR-3B of FY 2024-25.
Table 13: ITC Availed for the Previous Financial Year. This is for eligible ITC from FY 2023-24 that was missed and subsequently claimed in the GSTR-3B of FY 2024-25.
Data Sources: GSTR-3B returns filed from April to November of the subsequent financial year.
Practical Nuances:
Time Limit: ITC for a financial year can only be claimed up to November 30th of the following year. Table 13 is where these "late" but valid claims are declared.
Link to Table 8: The details in Tables 12 and 13 are critical for explaining differences in the ITC reconciliation performed in Table 8.
Section 3: Other Information (Part VI)
This section consolidates various miscellaneous but important details required for a complete annual overview.
Table 14: Particulars of Demands and Refunds
Objective: To provide a transparent summary of all official interactions with the tax department regarding financial claims, including both money owed to the government (demands) and money claimed from the government (refunds).
Scope: This table is exclusively for:
Refunds: Applications filed in Form RFD-01.
Demands: Official orders or notices issued by a tax officer.
Tables 15 & 16: Details of Specific Supplies
Objective: To disclose specific categories of transactions that have unique GST treatment.
Table 15: A consolidated report of supplies from Composition Taxpayers, deemed supplies (e.g., job work), and goods sent on approval.
Table 16: A specific summary of supplies received from Composition Taxpayers.
Compliance Implication: These tables help the department verify that the taxpayer is not incorrectly claiming ITC on supplies from composition dealers.
Tables 17 & 18: HSN Wise Summary
Objective: This is a critical data collection exercise for the government to perform sectoral analysis and detect tax rate anomalies.
Detailed Requirements:
Table 17 (Outward Supplies): Mandatory.
Turnover > ₹5 Crore: Must provide a 6-digit HSN code summary.
Turnover ≤ ₹5 Crore: Must provide a 4-digit HSN code summary for B2B supplies.
Table 18 (Inward Supplies): Optional for all taxpayers. While optional, it is considered a best practice for internal reconciliation and audits.
Table 19: Late Fee Payable and Paid
Objective: To declare and confirm the payment of any late fees incurred due to filing the GSTR-9 after the due date.
Key Points:
Calculation: The late fee is ₹200 per day of delay (₹100 CGST + ₹100 SGST), subject to a maximum of 0.50% of turnover (with lower rates for smaller taxpayers).
Payment: The late fee must be paid in cash and cannot be paid using ITC.
Filing Prerequisite: The GSTR-9 cannot be filed until the calculated late fee liability has been discharged.
Conclusion
As we draw this three-part series to a close, it becomes clear that the GSTR-9 annual return is far more than a simple consolidation of monthly filings. If Part 1 on Outward Supplies was about declaring your income and Part 2 on Inward Supplies and ITC was about claiming your rightful credits, then this final part is the grand reconciliation—the moment where every piece of the puzzle must fit perfectly. The tables covering tax paid, prior period amendments, HSN summaries, and departmental interactions are not mere formalities; they are the final checks and balances that transform a year's worth of transactions into a definitive, unified statement of compliance. This is where the taxpayer formally certifies the accuracy of their entire GST record for the financial year, effectively closing the book on that period and presenting a transparent account to the tax authorities.
The journey through the GSTR-9 should be viewed as an annual health check for your business's financial discipline. It is the one time of the year you are compelled to meticulously compare your GSTR-1, GSTR-3B, and GSTR-2A/2B with your audited books of accounts, unearthing discrepancies that might have otherwise gone unnoticed. Filing the annual return is, therefore, not a compliance burden but a crucial business opportunity. It’s a chance to rectify errors, pay any short-levied tax voluntarily through DRC-03, and ensure your records are robust enough to withstand any future scrutiny. A diligently prepared GSTR-9 is your strongest defense in an audit and a clear indicator of a well-governed enterprise.
Therefore, the key takeaway from this entire series is the importance of a proactive and continuous approach. Do not wait for the deadline to loom before beginning this critical exercise. By maintaining regular reconciliations throughout the year, leveraging technology for accurate data mapping, and seeking professional guidance when in doubt, you can transform the GSTR-9 filing process from a source of stress into a confirmation of your business's integrity and compliance. We hope this series has equipped you with the knowledge and confidence to navigate the complexities of the GSTR-9, ensuring you can file your annual return accurately, efficiently, and with complete peace of mind.
About the Author
Nikhil Jain is a Founder and CEO of TAXPATH INDIA with over 7 years of experience in taxation and compliance. He specializes in GST implementation and has helped numerous businesses navigate the complexities of indirect tax compliance
Contact Information:
Email: contact@taxpathindia.com
Phone: +91-9042364130
Website: www.taxpathindia.com
Disclaimer:
This article is for informational purposes only and should not be considered as professional tax advice. Readers are advised to consult qualified tax professionals for specific compliance requirements and business decisions.
