GSTR 9 Format – Part IV and V
GSTR 9 is an annual return. It contains 6 parts and 19 tables. Part II as already mentioned in earlier blogs contains information with respect to outward supply whereas Part III requires details for Input Tax Credit.
Part IV requires details of tax payable and tax paid during the financial year for which GSTR 9 is to be filed whereas Part V needs details for any amendments made in outward supply, ITC availed or reversed for the previous year. It also shows tax payable and tax paid against such amendments.
A. Part IV: Details of tax paid as declared in returns filed during the financial year
Part IV of GSTR 9 describes details of actual tax paid during the financial year. These details are used from Table 6.1 of GSTR 3.
Tax paid details are auto updated and are non-editable based on table 6.1 of GSTR 3B. Tax payable shall be updated based on actual tax payable as per accounts and not as declared in GSTR 3B.
Where a tax liability has been declared in GSTR 3B but tax has been paid through GSTR 3B after March 2019, such details of tax paid shall be declared under Part V Table 14 as no other section is available.