GSTR-9C Table 9: Rate-Wise Liability and Amount Payable

GSTR explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Part III opens by asking for something no return has ever asked: taxable turnover split rate by rate, for both forward and reverse charge. And it wants the correct rate — not the one that was charged, even where correcting it creates a liability.

Table 9 reconciles "rate wise liability and amount payable thereon", with rows at 5%, 5% (RC), 6%, 12%, 12% (RC), 18%, 18% (RC), 28%, 28% (RC), 40%, 40% (RC), 3%, 0.25%, 0.10%, Others and K-2 for section 9(5) e-commerce supplies, plus Interest, Late Fee, Penalty and Others. 9P auto-totals; 9Q is "the amount payable as declared in Table 9 of the annual return… It should also contain any differential tax paid on Table 10 or 11"; 9R is the unreconciled payment.

The 6% row was inserted by Notification No. 38/2023-CT dated 04.08.2023, and the Others row by Notification No. 30/2021-CT dated 30.07.2021.

Where the taxable value comes from

"the registered person is required to report the GST payable rate-wise bifurcating the total taxable turnover calculated in Table 7E… Once the taxable value is reported under various rates… the relevant amount of tax shall be calculated by the system."

And the Guide gives the full build-up from Table 5A to Table 7E, with the frequency each element needs:

The monthly-versus-yearly split matters because Table 9 also drives the interest computation, which needs a month-by-month liability. "data of gross values required to be entered in Tables 5 and 7 should be compiled either on a monthly basis or on a yearly basis as specified above."

How to make it reliable: "Ideally the ledger accounts for outward tax liability in the books should be maintained GST rate-wise. It will minimize the chances of errors in classification… The rate of tax should also be mapped with HSN to ensure that errors of HSN classification are also minimized." Most ERPs "generate the report of GST rate-wise outward tax liability along with taxable value", which should tie to total turnover and to the GST liability register.

The reverse charge rows

"the details of taxable value of inward supplies on which the registered person is required to pay tax under reverse charge should also be disclosed. The details for this have to be taken from the books of accounts" — "from specific ledger accounts and head of expenses which have been identified as supplies liable for RCM."

The time of supply that decides the year: the earliest of "date of receipts of goods; date on which payment is entered in the books; date on which payment is debited from the bank account; in case of goods, 31st day from the date of issue of invoice; in case of services, 61st day."

And a fallback where the books did not follow it: "In cases where the liability has not been booked in accordance with the happening of the aforesaid events, then reliance can be placed on the proviso to section 12(3) and 13(3) and the date on which the entry of the given inward supplies is made in the books — the liability to pay RCM can be assumed to have arrived and thus the value… will be decided accordingly."

Cross-year RCM has its own rule, from para (g) of the Press Release dated 03.07.2019: "since the payment was made during , the input tax credit on such payment would have been availed in only. Therefore, such details will not be declared in the annual return for and will be declared in the annual return for . If there are any variations in the calculation of turnover on account of this adjustment, the same may be reported with reasons in the reconciliation statement."

Since no reconciliation of inward taxable value exists elsewhere, "it is suggested that a separate working for the reconciliation of the same should be prepared and kept as part of documentation."

Table 9K-2: the e-commerce row

Section 9(5) makes the operator the deemed supplier for services notified by Notification No. 17/2017-CT(R) dated 28.06.2017: "Passenger transportation services; Accommodation services; Housekeeping services; Restaurant services, including food delivery from cloud kitchens."

"The ECO is liable to collect and pay GST on the full value of these supplies, regardless of the actual supplier's registration status… Payment must be made exclusively through the electronic cash ledger — no utilization of Input Tax Credit is allowed. The ECO issues the invoice to the recipient. ECO reports these supplies in Table 3.1.1(i) of GSTR-3B and pays the taxes; the actual supplier reports in Table 3.1.1(ii) but does not pay tax."

"In Table 9.K-2 the Tax Payout of the current financial year need to be reported by the ECO. This can also be cross verified from Entry No. 4.G1 reported in the Annual Return." Section 9(5) →

The rate the table wants

The Guide's two illustrations answer the same question in two directions:

(a) A taxpayer classified an EPC contract for solar power plants as goods under Chapter 85 at 5%, while advance rulings across the country treat it as works contract service at 18% — and he now agrees. "The EPC of solar power plant should be shown as works contract service under 18% rate. It shall lead to non-reconciliation and disclosure for payment of additional tax."

(b) A taxpayer wrongly treated an inward GTA service liable to RCM as exempt. "He should always report the taxable value at the correct GST rate Tab and make additional payment of tax, if the same has been short paid."

The principle: "the amount of tax in Table 9P shall be calculated on the basis of turnover reported and shall be treated as correct. Any deviation from the same shall be disclosed in Table 10."

Five classification disputes the Guide lists as arising here: HSN disputes; GST rate disputes; nature of supply — inter-State or intra-State; place of supply disputes; type of supply — taxable, exempt, nil-rated.

9Q, and what must not be entered from the books

"The amounts in the given row shall be the summation of amounts entered in Table 9 under Part IV and Table 14 under Part V of the FORM GSTR-9 i.e. details of amount paid through Cash and ITC during the financial year in GSTR-3B and amount paid in GSTR-3B filed upto 30th November of the subsequent financial year. It has to be ensured that only details of tax paid are taken and not the details of tax payable."

And a firm instruction: "The cross reference… can be checked from necessary debit entries in the Electronic Cash Ledger and Electronic Credit Ledger. No values in the given Table should be entered from the books of accounts."

Interest at 9L is computed from the monthly rate-wise values: "the amount of interest on GST, if any, booked in the books of accounts during the year, whether actually paid or not, may be considered only for reference and cross checking."

And section 14 rate changes need care — where a higher rate was collected but a lower one was due, the taxpayer "should have either issued a credit note in the same month… or deposited the higher tax collected and then issued a credit note in the subsequent month", with the benefit passed on to the recipient.

Key takeaways

• Table 9 splits Table 7E's taxable turnover rate by rate, separately for forward and reverse charge; the system computes the tax.
• The 6% row came from Notification No. 38/2023-CT; the Others row from Notification No. 30/2021-CT; 40% rows reflect the GST 2.0 structure.
• Build the turnover monthly for most items and yearly for unbilled revenue, post-year credit notes and advances — interest needs the monthly split.
• Maintain rate-wise outward tax ledgers mapped to HSN to make the split reliable.
• RCM values come from the books, on the earliest of receipt, payment, bank debit, 31st day (goods) or 61st day (services); the proviso to sections 12(3) and 13(3) allows the book-entry date as a fallback.
• RCM of one year paid in the next is reported in the next year's return — Press Release para (g).
• Table 9K-2 is the operator's section 9(5) liability, cross-verified against Table 4G1 of GSTR-9, payable in cash only.
• The table wants the correct rate, even where that creates a liability — solar EPC at 18%, misclassified GTA RCM at the proper rate.
• 9Q is tax paid, from the ledgers — never from the books.

Read next

• GSTR-9C Tables 10 and 11: Unreconciled Tax and What Is Payable
• GSTR-9C Table 7: Reconciliation of Taxable Turnover
• GSTR-9 Table 9: Tax Payable Against Tax Paid

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9C and its instructions, sections 9(5), 12(3), 13(3), 14 and 50 of the CGST Act, 2017, Notification No. 17/2017-Central Tax (Rate), Notifications No. 30/2021 and 38/2023-Central Tax and the CBIC Press Release dated 3 July 2019, as reproduced in the ICAI Technical Guide on GST Reconciliation Statement (Form GSTR-9C).