Avoiding Errors in Table 10 & 11 of GSTR-9 of 24-25- A Practical Reporting Guide

This practical guide clarifies the correct reporting of taxable and exempt turnover in Tables 10 and 11 of GSTR-9 for FY 2024–25, focusing on disclosures made after the close of the financial year. Tables 10 and 11 are meant to capture FY 2024–25 turnover that is reported in the subsequent year’s returns up to the “specified period,” defined as the earlier of 30 November 2025 or the date of filing GSTR-9. A critical takeaway is that turnover appears in Tables 10 or 11 only when it is actually reported and tax liability is discharged in GSTR-3B of the specified period; disclosure merely in GSTR-1 is insufficient. If GSTR-3B is filed after 30 November 2025, such turnover must be reported in Tables 4 or 5 instead. Through detailed taxable and exempt turnover scenarios, the guide highlights common reconciliation errors and reiterates that GSTR-9 must ultimately reflect the actual annual turnover, regardless of timing mismatches.

1. Coverage of this article:

In this article, I am discussing about the reporting of taxable & exempt sales in the table 10 & 11 of the GSTR-9 of FY 24-25 which is disclosed in the return of specified period.

2. Table 10 & 11 of GSTR-9:

If turnover of 24-25 is reported in next year return till specified period then it will be reported in these tables.

3. Definition of specified period:

a. 30^th November of next financial year i.e. 30^th Nov 2025 OR

b. Date of filing of GSTR-9 of 24-25

Whichever is earlier.

4. Return period:

a. Turnover should be reported in GSTR-3B of April to October which should be filed upto specified period then it will be reported in these tables otherwise not.

b. If turnover reported in GSTR-1 of specified period then it will not be disclosed in these tables. It will be shown in table 4 or 5.

c. November GSTR-3B will be filed in the month of December i.e. after 30^th If sales disclosed in Nov. 3B it will not be shown in table 10 or 11.

 5. Note:

a. If GSTR-3B filed after 30^th Nov for the month of April to Oct 3B then it will not be shown in table 10 & 11. It will be disclosed in table 4 or 5.

b. If GSTR-3B filed upto 30^th Nov for the month of April to Oct 3B then it will be shown in table 10 & 11.

6. Turnover reported in GSTR-1 of specified period:

Suppose turnover of 24-25 reported in April to Oct R1 but not in the 3B then it will not be reported in these tables.

7. Turnover reported in GSTR-1 & 3B of specified period:

Suppose turnover of 24-25 reported in April to Oct R1 as well as in 3B then it will be reported in these tables.

8. Practical scenarios:

Suppose actual turnover of Mr. Ram in Delhi state is 10 crore.

a. Total turnover is 10 crore & we must report the actual turnover in the GSTR-9. If any turnover is missing in the same or next year still we should report in the GSTR-9.

b. If disclosed in the GSTR-3B of specified period then it should be report in table-10 or 11 otherwise it will not be reported.

c. If turnover is disclosed in R1 of specified period but not in 3B then it will not be report in table 10/11.

d. I have covered most of the scenarios in which the turnover should be reported in the respective tables.

e. If 3B filed after 30^th November 2025 then it will not be shown in table 10 & 11. It will be shown in table 4.

 9. Refer to the article for Table 6A(1) & 13 of GSTR-9: Key Amendments & Revised Reporting Requirements for FY 2024–25:

https://taxguru.in/goods-and-service-tax/table-6a-1-13-gstr-9-key-amendments-revised-reporting-requirements-fy-2024-25.html

10. Refer to the article for Table 8A & 8B: Key FY 2024–25 Changes:

https://taxguru.in/goods-and-service-tax/gstr-9-table-8a-8b-key-fy-2024-25-changes.html

11. Refer to the article for Table 8C & 13 of GSTR-9 Key Amendments & Revised Reporting Requirements for FY 2024–25:

https://taxguru.in/goods-and-service-tax/table-8c-13-gstr-9-key-amendments-revised-reporting-requirements-fy-2024-25.html

12. Refer to the article- Common Errors & Correct Reporting of Taxable Sales in GSTR-9 of 24-25:

https://taxguru.in/goods-and-service-tax/common-errors-correct-reporting-taxable-sales-gstr-9-24-25.html

13. Refer to the article- Common Errors & Correct Reporting of Exempt Sales in GSTR-9 of 24-25:

https://taxguru.in/goods-and-service-tax/common-errors-correct-reporting-exempt-sales-gstr-9-24-25.html

14. Practical scenarios:

Suppose actual turnover of A Ltd in Haryana state is 10 crore.

a. Total turnover is 10 crore & we must report the actual turnover in the GSTR-9. If any turnover is missing in the same or next year still we should report in the GSTR-9.

b. If tax liability is discharged in the GSTR-3B of specified period then it should be report in table-10 or 11 otherwise it will not be reported.

c. If turnover is disclosed in R1 of specified period but not in 3B then it will not be report in table 10 or 11.

d. I have covered most of the scenarios in which the turnover should be reported in the respective tables.

If 3B filed after 30^th November 2025 then it will not be shown in table 10 & 11. It will be shown in table 4.

Notification No. 13/2025-CT  September 17, 2025

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Disclaimer: The views and opinions expressed in this article are those of the author. This article is intended for general information purposes only and does not constitute professional advice. Readers are strongly advised to consult a qualified professional for guidance specific to their individual situation before making any financial, legal, or tax-red decisions. The author shall not be held liable for any loss or damage of any kind incurred as a result of the use of this information or for any actions taken based on the content of this article.