Common Errors & Correct Reporting of Exempt Sales in GSTR-9 of 24-25

This article provides a comprehensive practical guide to correctly reporting exempt, nil-rated, and non-taxable supplies in GSTR-9 for FY 2024–25, while highlighting common mistakes taxpayers make. It explains how different types of supplies—B2B, B2C, exports, SEZ transactions, LUT supplies, RCM supplies, credit/debit notes, and amendments—should be classified and reported primarily in Tables 5A to 5F. A key takeaway is that taxpayers may report net figures directly in Tables 5A–5F, making Tables 5H to 5K optional and often irrelevant. The article also clarifies when turnovers should instead be reported in Tables 10 or 11 based on whether disclosures were made in GSTR-1 or GSTR-3B during the specified period. Through detailed practical scenarios, it emphasizes that actual turnover must always be reported in GSTR-9, regardless of timing mismatches. It further explains treatment of advances, RCM supplies, amendments, and commercial credit notes, ensuring accurate annual return compliance.

1. Coverage of this article:

In this article, I am discussing about the reporting of exempt sales in the GSTR-9 of FY 24-25 along with the correct reporting of sales which is disclosed in the specified period. Here I will explain the reporting of exempt sales in the Table-5, Table-10 & Table-11.

2. Classification of exempt sales:

a. B2B transactions: Exempt, Nil rated & Non-taxable supply

b. B2C transactions: Exempt, Nil rated & Non-taxable supply

c. Taxable supplies out of India with LUT i.e. Export with LUT

d. Taxable supplies to SEZ with LUT

e. Exempt, Nil rated & Non-taxable supply out of India i.e. Export & SEZ

f. Supplies of goods or services on which recipient is liable to pay tax under RCM

g. Credit note issued in case of B2B transactions

h. Credit note issued in case of B2C transactions

i. Credit note issued in case of export transactions

j. Credit note issued in case of SEZ transactions

k. Debit note issued in case of B2B transactions

l. Debit note issued in case of B2C transactions

m. Debit note issued in case of export transactions

n. Debit note issued in case of SEZ transactions

o. Amendment in case of B2B transactions

p. Amendment in case of B2C transactions

q. Amendment in case of export transactions

r. Amendment in case of SEZ transactions

3. Reporting of B2C exempt, nil rated, non-taxable supplies in table-5:

a. There is a separate table for reporting of amendment in case of B2C transactions.

b. Net figure can also be reported in table 5D OR 5E OR 5F.

c. You may ignore the table 5H, 5I, 5J or 5K.

4. Reporting of B2B exempt, nil rated, non-taxable supplies in table-5:

a. There is a separate table for reporting of amendment in case of B2B transactions.

b. Net figure can also be reported in table 5D OR 5E OR 5F.

c. You may ignore the table 5H, 5I, 5J or 5K.

 5. Reporting of exempt, nil rated, non-taxable export supplies in table-5:

a. There is a separate table for reporting of amendment in case of export transactions.

b. Net figure can also be reported in table 5D OR 5E OR 5F.

c. You may ignore the table 5H, 5I, 5J or 5K.

6. Reporting of exempt, nil rated, non-taxable SEZ supplies in table-5:

a. There is a separate table for reporting of amendment in case of SEZ transactions.

b. Net figure can also be reported in table 5D OR 5E OR 5F.

c. You may ignore the table 5H, 5I, 5J or 5K.

7. Reporting of taxable supplies out of India with LUT in table-5:

a. There is a separate table for reporting of taxable supply with LUT. It will not be report in table 5D/E/F.

b. It will not be treated as an exempt supplies.

c. Net figure can also be reported in table 5A.

d. You may ignore the table 5H, 5I, 5J or 5K.

 8. Reporting of taxable supplies to SEZ with LUT in table-5:

a. There is a separate table for reporting of taxable supply with LUT. It will not be report in table 5D/E/F.

b. It will not be treated as an exempt supplies.

c. Net figure can also be reported in table 5B.

d. You may ignore the table 5H, 5I, 5J or 5K.

 9. Reporting of credit note for all types of supplies:

Credit note can be reported in table 5A to 5F instead of disclosing separately in table 5H.

10. Reporting of debit note for all types of supplies:

Debit note can be reported in table 5A to 5F instead of disclosing separately in table 5I.

11. Reporting of amendment for all types of supplies:

Amendment can be reported in table 5A to 5F instead of disclosing separately in table 5J or 5K.

12. Note:

a. If we report the net figures in table 5A to 5F then table 5H to 5K is not relevant for the taxpayers.

b. Table 5H to 5K is not mandatory.

13. Which turnover to be reported in table 5?

There are several scenarios, such as turnover reported in GSTR-1 of FY 2024-25 but not reported in GSTR-3B of the same year, turnover reported in GSTR-3B but not in GSTR-1, missing turnover of FY 2024-25 reported in the next year’s GSTR-1 and GSTR-3B, turnover reported only in GSTR-1 but not in GSTR-3B, or reported only in GSTR-3B but not in GSTR-1 within the specified period, etc. I will explain all these scenarios one by one and clarify where they should be reported.

14. 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.

 15. Treatment of advances received:

a. If advance has been received in case of goods then there will be no GST liability on it. Hence, there will be no reporting in return.

b. If advance has been received in case of exempt services then there will be no GST liability on it.

16. Supplies falls under RCM:

a. If supplier supplying goods or services on which recipient is liable to pay tax under RCM then supplier will not report this transaction in table 4G. It will be report in the table 5C.

b. If supplier supplying goods or services on which recipient is liable to pay tax under RCM then recipient will report this transaction in table 4G.

17. 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

18. 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

19. 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

20.  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

21. Commercial credit note:

Credit note cannot be reported in GST return after specified period us 34. If a registered person wants to issue the CN after this period, it will be treated as a commercial credit note. Such type of credit note will not be reported in GSTR-9 irrespective whether this credit note issued for taxable or exempt supplies.

22. Refer to the article for credit note:

https://taxguru.in/goods-and-service-tax/section-34-understanding-credit-notes-gst.html

23. Amendment in B2C sales:

Suppose B2C exempt turnover was reported in R1 of 10,00,000 & later it was amended to 9,00,000. In that case, the turnover of 10L will be reported in table 5D & 1L will be reported 5K.

24. Amendment in B2B sales:

Suppose B2B exempt turnover was reported in R1 of 10,00,000 (Single invoice of 10L) & later it was amended to 12,00,000 (Actual value of invoice). In that case, 10L will be reported in table 5D & 2L will be reported in table 5J.

25. Amendment in B2B credit note:

a. Suppose B2B CN was reported in R1 of 10,00,000 (One CN of 10L) & later it was amended to zero i.e. Actual value of CN. In that case, 10L will be reported in table 5H & 10L will be reported in table 5J.

b. By reducing the value of CN, turnover will be increased. Hence, it will be reported in table 5J instead of 5K.

c. Net impact of table 5H & 5J will be Nil in the GSTR-9.

26. I will share a separate detailed article for table 10 & 11 for my article readers.

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.