Annual return preparation frequently uncovers outward supply adjustments that were rectified in monthly filings of the following financial year. When you declare additions in Table 10 or reductions in Table 11, the resulting net tax liability flows into Table 14. Managing this table accurately ensures that your subsequent year amendments reconcile with your cash outflows and prevents unjustified demand notices.
The primary compliance rule for gstr 9 table 14 differential tax paid in cash requires verifying whether the tax was already remitted through periodic GSTR-3B filings between April and November, or remains outstanding at the time of compiling Form GSTR-9. In our audit practice, if tax was omitted from monthly returns altogether, the entire liability must be paid in cash through Form GST DRC-03 before completing the annual return.
Statutory framework and structure of Part V Table 14
Part V of Form GSTR-9 is governed by Section 44 of the CGST Act read with Rule 80(1) of the CGST Rules 2017. Under the official CBIC Form GSTR-9 Return Instructions, Table 14 is specifically designed to capture differential tax payable and paid on account of declarations made in Table 10 and Table 11.
The layout of Table 14 isolates each tax head into separate columns:
- Integrated Tax: Differential IGST payable and paid on inter-State outward adjustments.
- Central Tax: Differential CGST payable and paid on intra-State outward adjustments.
- State or Union Territory Tax: Differential SGST or UTGST payable and paid on intra-State outward adjustments.
- Cess: Applicable GST compensation cess payable and paid on luxury or sin goods.
- Interest: Mandatory interest computed under Section 50 for the period of delay.
Within each head, Table 14 presents two distinct columns: Tax Payable and Paid. For taxpayers who declared upward amendments in their subsequent year GSTR-1 and discharged the liability in GSTR-3B up to 30 November, both columns reflect identical numbers. For taxpayers regularizing omitted liabilities at the time of annual return filing, the tax payable is declared here and reconciled with the corresponding challan reference.
Difference between Table 9 and Table 14 in Form GSTR-9
A common source of confusion among accountants is the structural distinction between Table 9 and Table 14. Both tables report tax payable and tax paid, but their underlying scopes represent entirely different tax periods:
| Feature | Table 9 (Part IV) | Table 14 (Part V) |
|---|---|---|
| Reporting scope | Supplies declared and taxes paid during the actual financial year (April to March) | Adjustments relating to the financial year declared in returns of the subsequent year up to 30 November |
| Source of data | Auto-drafted from monthly Form GSTR-3B filings of that specific financial year | Entered manually based on amendments declared in Table 10 and Table 11 |
| Payment methods | Reflects payment through both electronic credit ledger and electronic cash ledger | Reflects differential tax paid in cash via monthly returns or voluntary Form GST DRC-03 |
| Audit reconciliation link | Forms the base turnover and tax discharge for the financial year | Acts as an inter-period bridge reconciling cross-year corrections under Section 39(9) |
Attempting to include subsequent year tax payments in Table 9 creates a synthetic shortfall against your monthly returns. To understand the rules governing prior amendments, read our detailed analysis of GSTR-9 Table 10 and 11 subsequent year outward adjustments.
Common mistake: Attempting to pay Table 14 liabilities directly on the GSTR-9 filing screen. Form GSTR-9 is an informational annual return, not an operative assessment return. The GST portal does not provide an offset button inside Part V. When an adjustment creates an outstanding balance, you must navigate to Form GST DRC-03, make the cash payment, and preserve the Acknowledgement Reference Number (ARN).
Discharging differential tax through Form GST DRC-03
According to the official GST Portal Form GSTR-9 User Manual, any additional tax liability that was not settled in periodic GSTR-3B returns cannot be paid through Form GSTR-9 itself. Taxpayers must utilize Form GST DRC-03.
When creating a payment in Form GST DRC-03 for Table 14 reconciliation, follow these precise technical requirements:
- Select correct cause: Choose Annual Return from the Cause of Payment dropdown menu. Do not select SCN or Audit, which require non-existent notice reference numbers.
- Select tax period: Choose the target Financial Year for which the annual return is being compiled.
- Pay exclusively in cash: Paragraph 2 of the Form GSTR-9 instructions stipulates that additional liabilities arising from declarations in Form GSTR-9 can be paid through Form GST DRC-03 only in cash. The GST portal disables electronic credit ledger offset when Annual Return is chosen as the payment cause.
- Record the ARN: After successful filing, record the 15-digit ARN. You will cite this reference in your working papers, audit documentation, and in response to any departmental communication.
For a comprehensive comparison of voluntary tax payments and notice settlements, refer to our detailed breakdown in DRC-03 voluntary payment vs notice settlement guide.
Calculating Section 50(1) interest on delayed payments
Whenever outward supply tax liabilities are discharged after their original monthly due dates, statutory interest is mandatory. Under Section 50(1) of the CGST Act, interest must be paid at the rate of 18 percent per annum on the net tax liability paid through the electronic cash ledger.
The calculation period begins from the day immediately following the original statutory due date of the return for the period in which the transaction took place, and runs up to the date of actual payment in Form GST DRC-03 or the subsequent GSTR-3B.
Notice risk: Paying only the principal tax in Form GST DRC-03 without computing interest under Section 50(1) triggers automated recovery proceedings. The GST portal flags uncollected interest liabilities, resulting in demand intimations under Section 73 or Section 74A with potential late fee implications.
Worked numerical case study: differential tax reconciliation
For instance, consider Bharat Precision Engineering Private Limited compiling Form GSTR-9 for Financial Year 2024-25. In September 2025, the internal audit team discovered that two invoices issued in January 2025 were omitted from outward reporting:
- Invoice INV-1082: Inter-State supply of industrial machinery to a buyer in Gujarat. Taxable value is ₹10,00,000, with IGST @ 18% amounting to ₹1,80,000.
- Invoice INV-1083: Intra-State maintenance service to a client in Pune. Taxable value is ₹2,00,000, with CGST @ 9% (₹18,000) and SGST @ 9% (₹18,000).
The company also issued a downward credit note in October 2025 relating to a February 2025 supply, reducing intra-State taxable turnover by ₹1,00,000, corresponding to CGST of ₹9,000 and SGST of ₹9,000.
Bharat Precision Engineering declared these amendments in their October 2025 GSTR-1 and paid the taxes in their October 2025 GSTR-3B (filed on 20 November 2025). The table below reflects the exact figures reported in Form GSTR-9 Part V:
| GSTR-9 Table | Transaction description | Taxable value | Integrated tax | Central tax | State tax |
|---|---|---|---|---|---|
| Table 10 | Supplies declared through amendments (+) | ₹12,00,000 | ₹1,80,000 | ₹18,000 | ₹18,000 |
| Table 11 | Supplies reduced through amendments (-) | ₹1,00,000 | ₹0 | ₹9,000 | ₹9,000 |
| Net adjustment | Net outward additions for FY 2024-25 | ₹11,00,000 | ₹1,80,000 | ₹9,000 | ₹9,000 |
| Table 14 (Payable) | Differential tax payable | Nil | ₹1,80,000 | ₹9,000 | ₹9,000 |
| Table 14 (Paid) | Differential tax paid in cash | Nil | ₹1,80,000 | ₹9,000 | ₹9,000 |
Because the net tax liability (IGST ₹1,80,000, CGST ₹9,000, and SGST ₹9,000, totaling ₹1,98,000) was discharged through GSTR-3B of October 2025, both the Payable and Paid rows in Table 14 match perfectly.
In addition, interest under Section 50(1) was calculated from 20 February 2025 (the original due date for January 2025 supplies) to 20 November 2025 (the date of filing October 2025 GSTR-3B), covering 273 days. The interest liability of ₹26,657 (calculated as ₹1,98,000 * 18% * 273 / 365 = ₹26,657 rounded per Section 170) on ₹1,98,000 was remitted through Form GST DRC-03 and entered in the Interest row of Table 14.
Audit reconciliation working paper template
When preparing your annual return dossier for the statutory GST audit or departmental verification, maintain this standardized working paper:
Before closing your annual return figures, make sure that inward supplies are equally verified. Explore our practical guide on GSTR-9 Table 6 ITC availed bifurcation from books to balance your input tax credit disclosures.
Related guides
- GSTR-9 Table 8 reconciliation formula guide
- GSTR-9C Table 12 reconciliation: reconciling ITC with audited financial statements
- GSTR-9 Table 7 Rule 37 ITC reversal: 180 days non-payment and reclaim
- ASMT-10 reply for GSTR-9 Table 8D mismatch: format and legal defence
Frequently asked questions
Can you pay differential tax declared in GSTR-9 Table 14 directly inside the return?
No. Form GSTR-9 does not possess an integrated payment ledger or tax offset functionality. Any differential tax liability declared in Table 14 must be discharged separately through Form GST DRC-03 in cash.
Which cause of payment should be selected in Form GST DRC-03 for Table 14 liabilities?
Select Annual Return from the Cause of Payment dropdown list on the GST portal. This links the deposit directly to your annual return compliance under Section 44.
Can you discharge Table 14 differential tax liabilities using electronic credit ledger balance?
No. Official CBIC instructions for Form GSTR-9 specify that additional liabilities arising from annual return declarations cannot be settled using input tax credit. They must be paid entirely in cash through the electronic cash ledger.
How is Section 50 interest calculated for differential tax reported in Table 14?
Interest must be calculated at 18 percent per annum under Section 50(1) starting from the original due date of the tax period in which the supply occurred until the actual date of payment through Form GST DRC-03.
Check your own GSTR-2B before filing Form GSTR-9
While outward tax liabilities demand exact reconciliation in Table 14, inward credit errors can disrupt your annual return just as severely. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server. Identify mismatches, missing invoices, and ineligible credits in seconds.
Last checked: 19 October 2026. Sources: CBIC Form GSTR-9 Instructions, GST Portal Form GSTR-9 User Manual, CBIC CGST Rule 80 Annual Return.