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

This article explains common errors and correct reporting of taxable sales in GSTR-9 for FY 2024–25, focusing on Tables 4, 10, and 11. It clarifies classification of supplies such as B2B, B2C, exports, SEZ, deemed exports, advances, RCM supplies, credit/debit notes, and amendments, and maps each to the correct table. The key principle is that actual annual turnover must be reported in Table 4, even if disclosures in GSTR-1 or GSTR-3B were mismatched, delayed, or amended. For B2C supplies, only Table 4A applies and amendments are absorbed into net figures, while B2B, export, SEZ, and deemed export transactions may be reported either separately or on a net basis in Tables 4B to 4E, making Tables 4I to 4L optional. Tables 10 and 11 capture tax paid in the specified period for prior-year transactions. Proper treatment of advances, amendments, and credit notes is critical to avoid over- or under-reporting.

1. Coverage of this article:

In this article, I am discussing about the reporting of taxable 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 taxable sales in the Table-4, Table-10 & Table-11.

2. Classification of taxable sales:

a. B2B transactions

b. B2C transactions

c. Taxable supplies out of India without LUT i.e. Export without LUT

d. Taxable supplies to SEZ without LUT

e. Deemed exports

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

g. Advance received on which tax is paid but unadjusted

h. Advance received on which tax is paid & adjusted by issuing an invoice

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

j. Credit note issued in case of B2B transactions

k. Credit note issued in case of B2C transactions

l. Credit note issued in case of export transactions

m. Credit note issued in case of SEZ transactions

n. Credit note issued in case of deemed export transactions

o. Debit note issued in case of B2B transactions

p. Debit note issued in case of B2C transactions

q. Debit note issued in case of export transactions

r. Debit note issued in case of SEZ transactions

s. Debit note issued in case of deemed export transactions

t. Amendment in case of B2B transactions

u. Amendment in case of B2C transactions

v. Amendment in case of export transactions

w. Amendment in case of SEZ transactions

x. Amendment in case of deemed exports transactions

3. Reporting of B2C taxable supplies in table-4:

a. Net supplies in case of B2C transactions should only be reported in table 4A.

b. There is no separate table for reporting of amendment in case of B2C transactions. Net figure should be reported in table 4A.

4. Reporting of B2B taxable supplies in table-4:

a. In case of B2B transactions, sales should be reported separately.

b. There are separate tables for reporting of amendment in case of B2B transactions.

c. Net sales can be reported in table 4B in the same manner as B2C instead of separately reporting in table 4J, 4I, 4K & 4L.

5. Reporting of taxable supplies out of India without LUT in table-4:

a. In case of export transactions, sales should be reported separately.

b. There are separate tables for reporting of amendment in case of export transactions.

c. Net sales can be reported in table 4C in the same manner as B2C instead of separately reporting in table 4J, 4I, 4K & 4L.

6. Reporting of taxable supplies to SEZ without LUT in table-4:

d. In case of SEZ transactions, sales should be reported separately.

e. There are separate tables for reporting of amendment in case of SEZ transactions.

f. Net sales can be reported in table 4D in the same manner as B2C instead of separately reporting in table 4J, 4I, 4K & 4L.

7. Reporting of deemed export transactions in table-4:

a. In case of deemed export transactions, sales should be reported separately.

b. There are separate tables for reporting of amendment in case of deemed export

c. Net sales can be reported in table 4E in the same manner as B2C instead of separately reporting in table 4J, 4I, 4K & 4L.

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

Credit note can be reported in table 4B to 4E instead of disclosing separately in table 4I.

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

Debit note can be reported in table 4B to 4E instead of disclosing separately in table 4J.

10. Reporting of amendment for all types of supplies:

Amendment can be reported in table 4B to 4E instead of disclosing separately in table 4K or 4L.

11. Note:

a. If we report the net figures in table 4B to 4E then table 4I to 4L is not relevant for the taxpayers.

b. Table 4I to 4L is not mandatory.

c. In case of B2C transactions, these tables is not relevant at all. For B2C transactions, only table 4A is relevant.

12. Which turnover to be reported in table 4?

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.

13. 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.

 14. 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 services then there will be GST liability on it. It should be report in return.

c. If advance is received during the year but invoice has not been issued then it will be report in table 4F. There will be no reporting in table 4A to 4E.

d. If advance is received during the year & invoice has been issued then it will be report in table 4F in negative because sales already has been disclosed in table 4A to 4E. Hence, net impact will be zero. If we not disclosed in table 4F then there will be excess reporting of turnover in GSTR-9.

15. 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 covered in separate article.

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.

16. 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

17. 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

18. 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

19. 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 & no GST will be charged on it. Such type of credit note will not be reported in GSTR-9.

20. Refer to the article for credit note:

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

21. Amendment in B2C sales:

Suppose B2C turnover was reported in R1 of 10,00,000 & later it was amended to 9,00,000. In that case, the net turnover of 9,00,000 will be reported in table 4A. There will be no reporting in table 4K & 4L.

22. Amendment in B2B sales:

Suppose B2B 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 4B & 2L will be reported in table 4K.

23. 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 4I & 10L will be reported in table 4K.

b. By reducing the value of CN, turnover will be increased. Hence, it will be reported in table 4K instead of 4L.

c. Net impact of table 4I & 4K will be Nil in the GSTR-9.

24. I will prepare a separate article for reporting of taxable and exempt sales in table 10 & 11.

Also Read: 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.