Few points about GSTR 9

GSTR-9 is merely a compilation of data filed in GSTR-3B and GSTR-1.

Hence, so far as Outward supplies and tax payable in the annual return is concerned, the same are to be extracted from Form GSTR 1 only.

Inward supplies, input tax credit and the net tax paid in cash are to be gathered from Form GSTR 3B.

But before filing GSTR-9, Value as per GSTR-3B and GSTR-1 must align.

If there are any differences, then the same must be adjusted to subsequent returns filed up to September-18 as per circular 26/26/2017-GST dated 29th December 2017.

It seems that the inherent assumption that has been taken while drafting the form is that Form GSTR 3B and Form GSTR 1 are in consonance with each other which may not be always true.

In case the values as per Form GSTR 3B and GSTR 1 are not matching with each other, one may arrive at a differential value of tax payable and tax paid as per annual return.