Introduction
The Goods and Services Tax (GST) compliance ecosystem in India emphasizes accuracy, transparency, and reconciliation of financial data. Key returns such as GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C are interlinked and require a meticulous approach to ensure consistency across reported figures. Each return serves a distinct purpose: GSTR-1 captures the details of outward supplies, GSTR-3B summarizes monthly tax liabilities and payments, GSTR-9 consolidates annual data, and GSTR-9C reconciles GSTR-9 with audited financial statements. Mapping the figures between these returns not only ensures compliance with GST regulations but also minimizes discrepancies, prevents audit-related disputes, and fosters confidence in the reported data. This article delves into the critical aspects of mapping figures between GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C, highlighting their interdependencies and the importance of seamless reconciliation.
Mapping of figures between GSTR-1, GSTR-3B, and GSTR-9:
| GSTR-9 Table No. | Description | Source from GSTR-1 | Source from GSTR-3B |
| Table 4 | Details of advances, outward supplies, and inward supplies on which tax is payable | Figures reported in GSTR-1 (Outward supplies) | Figures from GSTR-3B (Taxable outward supplies) |
| 4A | Taxable outward supplies (other than zero-rated) | Table 4A of GSTR-1 | Table 3.1(a) of GSTR-3B |
| 4B | Outward supplies attracting reverse charge | Table 4B of GSTR-1 | Table 3.1(d) of GSTR-3B |
| 4C | Zero-rated supplies (exported without payment of tax) | Table 6A of GSTR-1 | Table 3.1(b) of GSTR-3B (exempt supplies) |
| 4D | Supplies to SEZs without payment of tax | Table 6B of GSTR-1 | Not specifically reported in GSTR-3B |
| 4E | Deemed exports | Table 6C of GSTR-1 | Not specifically reported in GSTR-3B |
| 4F | Advances on which tax is paid but invoice not issued | Table 11A of GSTR-1 | Table 3.1(a) of GSTR-3B |
| 4G | Inward supplies liable to reverse charge | Not reported in GSTR-1 | Table 3.1(d) of GSTR-3B |
| Table 5 | Details of outward supplies on which tax is not payable | Figures reported in GSTR-1 (Exempt and nil-rated supplies) | Table 3.1(c) of GSTR-3B |
| 5A | Zero-rated supplies (without payment of tax) | Table 6A of GSTR-1 | Not specifically reported in GSTR-3B |
| 5F | Non-GST outward supplies | Table 8 of GSTR-1 | Table 3.1(e) of GSTR-3B |
| Table 6 | ITC availed during the financial year | Not reported in GSTR-1 | Table 4A of GSTR-3B |
| 6A | ITC availed on imports of goods | Not applicable | Table 4A(1) of GSTR-3B |
| 6B | ITC availed on imports of services | Not applicable | Table 4A(2) of GSTR-3B |
| 6C | ITC availed on inward supplies (reverse charge) | Not applicable | Table 4A(3) of GSTR-3B |
| 6D | ITC availed from ISD | Not applicable | Table 4A(4) of GSTR-3B |
| 6E | Other ITC | Not applicable | Table 4A(5) of GSTR-3B |
| Table 9 | Details of tax paid | Not applicable | Table 6.1 of GSTR-3B |
| Table 10 & 11 | Supplies/Amendments pertaining to previous periods | Table 9A, 9B, and 9C of GSTR-1 | Table 3.1 and adjustments in GSTR-3B |
This mapping ensures accurate reconciliation of data reported in GSTR-9 with the monthly/quarterly data filed in GSTR-1 and GSTR-3B. Discrepancies, if any, should be adjusted during annual return filing.
Mapping of figures between GSTR-9 and GSTR-9C:
| GSTR-9C Table/Clause No. | Description | Source from GSTR-9 Table |
| Part II | Reconciliation of Turnover Declared | |
| 5A | Turnover as per audited financial statements | Derived from financial statements |
| 5B | Unbilled revenue at the beginning of FY | Derived from GSTR-9 (if applicable) |
| 5C | Unadjusted advances | Derived from GSTR-9 Table 4F |
| 5D | Deemed supply under Schedule I | Derived from GSTR-9 Table 4D |
| 5E | Credit notes issued after FY end but reflected in returns | Derived from GSTR-9 Table 9C |
| 5F | Trade discounts accounted in financials but not permissible under GST | Derived from GSTR-9 adjustments |
| 5G | Turnover from exempt, nil-rated, and non-GST supplies | Derived from GSTR-9 Table 5C & 5D |
| 5H | Turnover as per GSTR-9 | GSTR-9 Table 4 and Table 5 |
| 6A | Taxable turnover as declared in returns | Derived from GSTR-9 Table 4N |
| Part III | Reconciliation of Tax Paid | |
| 9A | Tax payable on outward supplies | Derived from GSTR-9 Table 9 (Tax Payable) |
| 9B | Tax paid as per returns filed | Derived from GSTR-9 Table 9 (Tax Paid) |
| Part IV | Reconciliation of ITC | |
| 12A | ITC availed as per audited financial statements | Derived from financial records |
| 12B | ITC booked in earlier FY but claimed in current FY | Derived from GSTR-9 Table 8C |
| 12C | ITC claimed in current FY but booked in subsequent FY | Derived from GSTR-9 adjustments |
| 12D | ITC availed as per GSTR-9 | Derived from GSTR-9 Table 6 |
| 13 | ITC reconciliation | Derived from GSTR-9 Table 6 and Table 8 |
| Part V | Auditor’s Recommendations on Tax Liability | Derived from GSTR-9, adjustments, and reconciliation results |
This mapping highlights how data flows between GSTR-9 and GSTR-9C, ensuring consistency and accurate reconciliation during the GST audit process.
Conclusion
The mapping of figures across GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C is integral to ensuring GST compliance and maintaining financial accuracy. Discrepancies in the data reported in these returns can lead to penalties, litigation, and loss of credibility. By understanding the interrelationships between these returns and implementing robust reconciliation practices, taxpayers can ensure consistency and transparency in their financial reporting. Additionally, the process highlights any anomalies early, enabling timely corrections and reducing the scope for errors during audits. As GST evolves, businesses must prioritize this alignment to meet compliance standards, streamline their operations, and build a sustainable foundation for accurate tax reporting.
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