===== Tax Liability in GSTR 9 Formula =====

**Formula - Previous Year Table 14 + Table 4 + Table 5 + Table 10 - Table 11 - Table 9 - Table 14**

  * Table 4   -  Outward supplies (Sales) in the financial year where tax is paid.
  * Table 5   -  Outward supplies (Sales) in the financial year where tax is not paid.
  * Table 10  -  Supplies (Sales)(+) declared in next financial year pertaining to current financial year.
  * Table 11  -  Supplies (Sales)(-) reduced in next financial year pertaining to current financial year.
  * Table 9   -  Tax paid during the financial year.
  * Table 14  -  Difference Tax paid on account of declaration in Table 10 & 11.

==== Credit Note & Debit Note in GSTR 2A Treatment ====
  * Credit Notes to be deducted from the GSTR 2A Available Credit as per Invoices
  * Debit Notes to be added to the GSTR 2A Available Credit as per Invoices

==== Reversal of ITC Rules ====

  * Rule 42 : reversal for goods or services used in supply of tax free goods & services
  * Rule 43 : reversal for capital goods or services used in supply of tax free goods or services
  * Rule 37 : If payment is not made to supplier within 180 days from invoice
  * Rule 39 : Related to Input Tax Distributor
  * Section 17 (5) : Goods or services used in construction, renovation, repairs of immovable property.

===== Table & Description =====
  * Table 4 : Details of Taxable sale 
  * Table 5 : Details of exempt and non GST Supply
  * Table 6 : ITC Availed during the year (A) as per 3B others bifurcation  
  * Table 7 : ITC Reversal as per Rules
  * Table 8 : ITC Related other Info
  * Table 9 : Col Tax Payable = liability as per Table 4