Now date of filing of our first GST annual return form GSTR-9 is dt. 30th Jun-2019, this date of filing is extended from 31/03/2019 to 30/06/2019, before that date of filing is 31/12/2018 For F.Y. 2017-18.
The ministry of finance recently reminded that the last date to file GST Annual return will continue as June 30 and there would not be any further extension for the same.
As per rule 80 (1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35]94, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
Rule 80(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.
It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.
Details of contents of Annual Return- GSTR-9
This form is containing 6 parts with 19 tables as follows:-
| Part-II
Table 4 – Details of advances, inward and outward supplies made during the financial year on which tax is payable |
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 4A | Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here | We can use table 5,7 along with respective amendments in Table 9 and 10 of Form GSTR-1 |
| 2 | 4B | Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators | RCM paid by recipients is not included
Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details |
| 3 | 4C | Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. | Table 6A of FORM GSTR-1 may be used for filling up these details. |
| 4 | 4D | Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. | Table 6B of GSTR-1 may be used for filling up these details |
| 5 | 4E | Deemed Supply as per Notification 40/2017, 41/2017 dt. 23/10/2017 (.1%) | Table 6C of FORM GSTR-1 may be used for filling up these details. |
| 6 | 4F | Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. (Advance recd for Goods till 14/11/2017, but on supply of service is still continue) | Table 11A of FORM GSTR-1 may be used for filling up these details. |
| 7 | 4G | Inward supply on which tax is paid by recipients as per section 9(3), 9(4), section 9(4) is later deferred and now there is not any supply on which is taxable as RCM under section 9(4)
This shall also include aggregate value of all import of services. |
Table 3.1(d) of FORM GSTR-3B may be used for filling up these details |
| 8 | 4I | Credit note issued in respect of transaction specified in (B) to (E) above (-) | For this table 9B of GSTR 1 can be used |
| 9 | 4J | Debit note issued in respect of transaction specified in (B) to (E) above (+) | For this table 9B of GSTR 1 can be used |
| 10 | 4K and 4L | Supplies/ tax declared / Reduced through amendments (+)(-) | For this table 9A and 9C of GSTR 1 can be used |
Table- 5- Details of Outward supplies made during the financial year on which tax is not payable
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 5A | Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here | Table 6A of FORM GSTR-1 may be used for filling up these details. |
| 2 | 5B | Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. | Table 6B of GSTR-1 may be used for filling up these details. |
| 3 | 5C | Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. | Table 4B of FORM GSTR-1 may be used for filling up these details. |
| 4 | 5D,5E and 5F | Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
The value of ―no supply shall be declared under Non-GST supply (5F) for details of Exempt, Nil, No supply(Schedule-I) ,notification no. 01/2017, 02/2017 dated 28/06/2017 respectively |
Table 8 of FORM GSTR-1 may be used for filling up these details. |
| 5 | 5 H and 5I | Credit Note/ Debit Note issued in respect of transaction specified in A to F above(-)/(+) | Table 9B of FORM GSTR-1 may be used for filling up these details. |
| 6 | 5J and 5K | Supplied declared/reduced through amendments (+)/(-) | Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. |
| 7 | 5N | Total Turnover (including advance)(4N+5M-4G above) |
Part-III
Table-6 Details of ITC availed and reversed during the financial year for which annual return is filed.
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 6A | Total Input tax is availed in table 4A of Form GSTR-3B is auto populated here | |
| 2 | 6B | Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here.
Classification of input credit as follows Inputs:- section 2(59) “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; Capital Goods:- section 2(19) “capital goods” means goods, the value of which is capitalized in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course of furtherance of the business.
Input Services:- section 2(60) “input services” means any services used or intended to be used by a supplier in the course or furtherance of business |
Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. |
| 3 | 6C | Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here i.e. section 9(4) of CGST and section 5(4) of IGST and respective SGST and UTGST act
It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. |
Table 4(A) (3) of FORM GSTR-3B may be used for filling up these details. |
| 4 | 6D | Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. (other than B above) i.e section 9(3) of CGST and section 5(4) of IGST and respective SGST and UTGST act
It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. |
Table 4(A) (3) of FORM GSTR-3B may be used for filling up these details. |
| 5 | 6E | Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here.
It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. |
Table 4(A) (1) of FORM GSTR-3B may be used for filling up these details. |
| 6 | 6F | Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. | Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. |
| 7 | 6G | Input credit received from ISD | Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. |
| 8 | 6H | Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. | |
| 9 | 6K and 6L | Transition credit through Tran-I and TranII | |
| 10 | 6M | Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. | Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here |
Part III table 7- Details of ITC reversed and ineligible ITC for the financial year.
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 7 A To 7H | Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here.
This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 Details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9 |
Table 4(B) of FORM GSTR-3B may be used for filling up these details. |
Part III table 8- other ITC related information
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 8A | The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. | This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
*Information contained in Form GSTR-2A as on dt. 01/05/19 shall be auto populated. |
| 2 | 8B | The input tax credit as declared in Table 6B and 6H shall be auto-populated here. | |
| 3 | 8C | Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was *availed between April18 to March 2019 shall be declared here. | Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. |
| 4 | 8D | Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. | However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. |
| 5 | 8E and 8F | The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. | Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. |
| 6 | 8G | Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. | |
| 7 | 8H | The input tax credit as declared in Table 6E shall be auto-populated here. | |
| 8 | 8J | ITC available but not availed on Import of Goods | Equal to 8I |
| 9 | 8K | The total input tax credit which shall lapse for the current financial year shall be computed in this row. | Auto populated (8E+8F+8J) |
Part IV Table no. 9 is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to March of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18 the transactions declared in April to Mar 2019 for the FY 2017-18 shall be declared), whichever is earlier.
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 10 & 11 | Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of *April-18 to March-19 of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here | i.e. any amendment made in C.Y. which is belong to period of annual return is mention here |
| 2 | 12 | Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to March of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. | i.e. any reversal of credit which is taken in F.Y. 17-18 and reversal of made in C.Y. which is belong to period of annual return
Table 4(B) of FORM GSTR-3B may be used for filling up these details. |
| 3 | 13 | Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. | i.e. any credit taken in current financial year but which is belong to F.Y. 17-18 need to be mention here.
Table 4(A) of FORM GSTR-3B may be used for filling up these details. Note:- However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19 |
Part VI table 15 contains other information i.e. demand and refunds
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 15 A to 15D | Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here.
Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims |
|
| 2 | 15E,15F and 15G | 15E- Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here.
15F-Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. 15G-Aggregate value of demands pending recovery out of 15E above shall be declared here. |
Part VI
Table 16- Information on supplies received from composition taxpayers, deemed supply under section 143 (belong to job work procedure) and goods sent on approval basis.
Table 17- HSN wise summary of outward supplies
Table 18- HSN wise summary of Inward supplies
Table 19-Late fee payable and paid
| Sr. No. | Table No. | Instruction | Remarks |
| 1 | 16A | Aggregate value of supplies received from composition taxpayers shall be declared here. | Table 5 of FORM GSTR-3B may be used for filling up these details. |
| 2 | 16B | Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. | |
| 3 | 16C | Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here | |
| 4 | 17 & 18 | Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits‘ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. | Table 12 of FORM GSTR-1 may be used for filling up details in Table 17.
Note:- It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. |
| 5 | 19 | Late fee will be payable if annual return is filed after the due date. | Failure to file annual return on time shall attract a late fee of INR 200 per day (INR 100 for CGST and INR 100 for SGST; there is no late fees for IGST) during the period of failure, subject to a maximum of 0.25% of the applicable financial year’s turnover. |
Extract of Press Release on Dt. 03/06/2019
- * with italic and bold mention above is made clarification as per press release
- Information contained in FORM GSTR-2A as on 01.05.2019 shall be auto-populated in Table 8A of FORM GSTR-9.
- b) Input tax credit on inward supplies shall be declared from April 2018 to March 2019 in Table 8C of FORM GSTR-9.
- c) Particulars of the transactions for FY 2017-18 declared in returns between April 2018 to March 2019 shall be declared in Pt. V of FORM GSTR-9. Such particulars may contain details of amendments furnished in Table 10 and Table 11 of FORM GSTR-1.
- It may be noted that irrespective of when the supply was declared in Form GSTR-1, the principal of declaring a supply in part II or Part V is essentially driven by when was tax paid through FORM GSTR-3B in resepect of such supplies. If the tax on such supply was paid through form GSTR-3B between July 2017 to March 2018 then such supply shall be declared in Part II and if the tax was paid through form GSTR-3B between April-18 to Mar-19 then such supply shall be declared in Part V of Form GSTR-9
- Any additional outward supply which was not declared by the registered person in FORM GSTR-1 and FORM GSTR-3B shall be declared in Pt.II of the FORM GSTR-9. Such additional liability shall be computed in Pt.IV and the gap between the “tax payable” and “Paid through cash” column of FORM GSTR-9 shall be paid through FORM DRC-03.
- Many taxpayers have reported a mismatch between auto-populated data and the actual entry in their books of accounts or returns. One common challenge reported by taxpayer is in Table 4 of FORM GSTR-9 where details may have been missed in FORM GSTR-1 but tax was already paid in FORM GSTR-3B and therefore taxpayers see a mismatch between auto-populated data and data in FORM GSTR-3B. It may be noted that auto-population is a functionality provided to taxpayers for facilitation purposes, taxpayers shall report the data as per their books of account or returns filed during the financial year.
- Many taxpayers have represented that Table 8 has no row to fill in credit of IGST paid at the time of import of goods but availed in the return of April 2018 to March 2019. Due to this, there are apprehensions that credit which was availed between April 2018 to March 2019 but not reported in the annual return may lapse. For this particular entry, taxpayers are advised to fill in their entire credit availed on import of goods from July 2017 to March 2019 in Table 6(E) of FORM GSTR-9
- Payments made through FORM DRC-03 for any supplies relating to period between July 2017 to March 2018 will not be accounted for in FORM GSTR-9 but shall be reported during reconciliation in FORM GSTR-9C.
Author Bio
Dear Manoj
I had some ITC, which was wrongly claimed in January 2018. I reversed the same in the GSTR-3B for September 2019. Where do I mention the same in the annual return for 2018-19?
advances received in 2017-18 but invoice issued in 2018-19 but in We are not paying any tax for advances received in 2017-18 actually taken from GSTR-1. Then how it will be resolved in GSTR-9
Dear Sir,
Company has 10 branches and GSTR-9C are shown in each GST portal but I have a question on :
Is HSN summary compulsory if some branches of company have sales turnover less than 1.5Cr. ?
How determined the total value of Inward Supplies ?
sir as per above article in columns 17 & 18 HSN Details your comment is “It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.” in GSTN portal it is asking the complete HSN details with quantity particulars. what is the base of the above said comment in your article. if you have any valid source please post me to my mail id.
One query. My GST taxable turnover as per books is Rs. 100. I have declared Rs. 80 in GSTR3B submitted for months July 17 to March 18. Rs. 20 is declared in the GSTR 3B of March 2019. What is the figure to be shown in Column 4A.
The turnover shown in GSTR 1 from July to March 2018 is Rs. 80. Rs.20 is shown in GSTR 1 of March 2019. What is the amount to be shown in Column 4.
Does the column 4 should be inclusive of turnover which is declared in Col 10.
Dear Manoj
Thank you for guidance