Which figures go into GSTR-9 Table 4 and Table 9?

Table 4 reports outward supplies as declared in GSTR-1 for the year. Table 9 reports the tax actually paid through GSTR-3B. Any gap between the two is either an error to explain or tax still to be paid.

How do I pay tax found short while preparing GSTR-9?

Through Form DRC-03 (voluntary payment), in cash, with 18% interest from the GSTR-3B due date of the month it belonged to. It cannot be paid inside GSTR-9 itself through the ITC ledger.

What does Table 8D in GSTR-9 show?

The difference between ITC available in GSTR-2B (Table 8A) and ITC claimed in GSTR-3B. A negative figure — more claimed than GSTR-2B supports — is one of the most common triggers for an ASMT-10 scrutiny notice.

Who must file GSTR-9 for FY 2025-26?

Regular taxpayers with aggregate turnover above ₹2 crore must file GSTR-9 by 31 December 2026. Above ₹5 crore, the GSTR-9C reconciliation statement is also required. Composition dealers file GSTR-4 instead.

GSTR-9 Summary Generator

Put the year's GSTR-1 and GSTR-3B side by side. See the GSTR-9 table totals, every month that doesn't match, and what you would owe through DRC-03 before the portal shows it to you. Figures stay in your browser.

Financial year

Paste from Excel or Google Sheets

One row per month, April first: GSTR-1 value, GSTR-1 tax, GSTR-3B value, GSTR-3B tax, ITC claimed

ITC available as per GSTR-2B for the year (Table 8A, ₹)ITC reversed during the year (Table 7, ₹)Exempt, nil-rated and non-GST supplies (Table 5, ₹)Date you will pay any shortfall (for interest)

How GSTR-9 Pulls the Year Together

Tables 4 and 5 — outward supplies, taken from GSTR-1. Taxable, exempt, nil-rated and non-GST supplies are reported separately.
Table 6 — ITC claimed through GSTR-3B, by type (inputs, capital goods, services).
Table 7 — credit reversed under Rules 37, 39, 42, 43 and elsewhere.
Table 8 — ITC in GSTR-2B (8A) against what you claimed; the 8D difference is what officers look at first.
Table 9 — tax actually paid, through cash and credit, as per GSTR-3B.

Short payment found here is paid via DRC-03 with 18% interest from that month's GSTR-3B due date — this tool works that interest out month by month. Work through the GSTR-9 checklist next, and match invoices with the ITC reconciliation dashboard. Filing late? See the late fee calculator for the GSTR-9 slabs.

Month	GSTR-1 taxable value	GSTR-1 tax	GSTR-3B taxable value	GSTR-3B tax	GSTR-3B ITC claimed
April
May
June
July
August
September
October
November
December
January
February
March