Q. > Please Help: GSTR9

1272 views • Question added Dec 18, 2025 • GST • By shraddha bavdekar , CA , Nagpur

I seek your kind guidance on an issue encountered while filing Form GSTR-9, relating to excess GST paid and subsequently adjusted through GSTR-3B.

Brief facts of the case are as under:

While filing GSTR-3B for August 2023, the client manually reported the following figures based on Excel workings:

Outward Supply: ?15,25,368

CGST: ?1,52,000.68 (should have been 9% of outward supply i.e. 137283 excess tax of Rs. 14717 mistakenly reported and paid)

SGST: ?1,52,000.68 (should have been 9% of outward supply i.e. 137283 excess tax of Rs. 14717 mistakenly reported and paid)

The above excess tax reporting occurred due to incorrect formulas and calculation errors in the Excel working sheet, and the figures were inadvertently reported in GSTR-3B.

During annual reconciliation, it was observed that the entire outward supply was taxable at 18% GST only. Accordingly, the correct tax liability should have been:

CGST @9%: ?1,37,283

SGST @9%: ?1,37,283

Thus, excess tax of ?14,717 CGST and ?14,717 SGST was reported and paid in August 2023.

To rectify the same, the GST liability in GSTR-3B for August 2024 was manually reduced by:

CGST: ?14,717

SGST: ?14,717

While filing GSTR-9 for FY 2024-25, the utility reflects an additional tax liability of ?29,434 (?14,717 CGST + ?14,717 SGST).

It may kindly be noted that the client was not liable to file GSTR-9 for FY 2023-24, hence no annual return was filed for that year.

Query:

In view of the above facts, we request your guidance on the following:

How should the excess tax paid in FY 2023-24 due to incorrect Excel calculations and subsequently adjusted in FY 2024-25 be reported in GSTR-9 for FY 2024-25?

In which table of GSTR-9 should such adjustment be disclosed to ensure correct reconciliation and to avoid duplication of tax liability?

Your expert guidance on this matter will be highly appreciated.