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Form GSTR-9 is the annual return form for taxpayers registered under the Goods and Services Tax (GST) in India. It consolidates all monthly or quarterly returns (GSTR-1, GSTR-2A, and GSTR-3B) filed during the financial year. This comprehensive guide aims to simplify the filing process, breaking down each part and table, ensuring compliance with the GST Act, and providing useful tips for accurate and timely submission.

Analysis of FORM GSTR-9:

Form GSTR-9 consist of six parts and nineteen table listed as bellow: –

Part Items
1 Basic Details
2 Details of outward and inward supplies made during the financial year
3 Details of ITC for the financial Year
4 Detail of Tax paid as declared in returns filled during the financial Year
5 Particulars of transactions for the financial year declared in returns of next financial year till the specified period
6 Other Information

PART 1: Basic Details 

Part 1 Basic Details
Table no.1 Financial Year To be selected from drop list
Table no.2 GSTIN Auto populated
Table no.3A legal Name Auto populated
 Table no.3B Trade Name (if any)  Auto populated

There is nothing special about in part 1, You just need to verify the auto populated details.

PART 2: Detail of Advances, Inward and outward supplies made during the financial year on which tax is payable

  • Table 4A to 4H 
 Nature of Supplies Nature of Supplies Taxable Value  

CGST

 

SGST

 

IGST

 

Cess

1 2 3 4 5 6
 A Supplies made to unregistered person(B2C)
 B Supplies made to registered person(B2B)
C Zero-rated supplies(export) on payment of tax (except supplies to SEZ)
 D supplies to SEZ on payment of Tax
E Deemed Exports
F  Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
 G Inward supplies on which tax is payable on Reverse Charge
H Sub-total (A to G above)

As per Information and format of FORM GSTR-9, the information needs to be gathered from

outward supplies register, reverse charge registers and advance register.

What should be the primary source of declaration in FORM GSTR-9: As per extract of Part b press release, one can reply on FORM GSTR-1, FORM GSTR-3B and books of Accounts (above mentioned register). Ideally, one should prepare:

  • Form GSTR-1 (Outward supplies) Vs HSN Summary of FORM GSTR-1
  • Form GSTR-1 (Outward supplies) Vs outward register
  • Form GSTR-1 (Outward supplies) Vs FORM GSTR-3B (Outward Supplies)
  • FORM GSTR-3B (Outward Supplies) Vs Outward Register

A.1.1 Table 4A: – Supplies Made to Unregistered Person(B2C)

  • Should be Shown as net of Debit and credit Note (CDNR).
  • Relevant details shall be capture from Table 5 and Table 7 of FORM GSTR-1. And, respective amendment in Table 9 and table 10 of FORM GSTR-1. One can also refer the consolidated GSTR-1 for this purpose.

A.1.2 Table 4B: – Supplies made to registered person(B2B)

  •  Details to be reported on Gross Basis (i.e. without netting off Debit note and credit note).
  • Value in this table do not include outward supplies on which tax is payable on reverse charge
  • The figures shall be captured from Table 4A and Table 4C of FORM GSTR-1.

FORM GSTR-9 comprehensive Analysis Parts, Tables & Declarations

A.1.3 Table 4C: – Zero-rated supplies(export) on payment of tax (except supplies to SEZ) 

  • The transaction shall be validated from the export Register. Also, Table 6A of FORM GSTR-1 can also be referred for the
  • Go through the definition the definition of Export of Goods and Export of services as defined in sub section 5 and sub section 6 to Section 2 of CGST Act, 2017. Kindly Ensure that it is satisfying all the condition for the export of Goods and
  • For genuineness of Import of Goods, kindly refer the status of shipping bills and the invoice on the ICEGATE Portal.
  • For genuineness of Export of Services, kindly refer the BIRC and FIRC certificates and match them with corresponding
  • Also, verify the refund is genuine and if there was any issue in case of refund, know the reason for the same.

A.1.4 Table 4D: – Supplies to SEZ on payment of Tax 

  • The Transaction should be verified from the export register. Basically, it would include supplies to SEZ whether by SEZ to another SEZ or, the DTA unit to
  • Ensure that Goods have been received in the SEZ area with the use of corresponding documents before filling the annual return. The Supplier should have the proof of admittance from the SEZ
  • Table 6B OF FORM GSTR-1 Shall be referred for disclosing the details.

A.1.5 Table 4E: – Deemed Export 

  • Table 6C of FORM GSTR-1 can be referred for disclosing the details.
  • Verify a copy of tax invoice duly singed by the recipient of EOU that the deemed export supplies have been received by the above-mentioned
  • An undertaking by recipient of EOU that he will not claim refund in respect of supplies made.
  • An undertaking by the recipient of deemed export that no input tax credit on such supplies has been availed by him.

A.1.6 Table 4F: – Advances on which tax has been paid but invoice has not been issued 

  • GST on advances is only applicable on supply of
  • Kindly check that no invoices shall be issued against such invoices during the year. same shall be verified from the Advance receipt register.
  • It can be verified from Table 11 of FORM GSTR-1.

A.1.7 Table 4G: – Inward supplies on which tax is payable on reverse charge mechanism 

  • Validate from Reverse Charge
  • Table 1(d) can be of FORM GSTR-3B may be used for filling up this table.
  • Something Important: – RCM Liability of reporting financial year paid in the next financial year will be reported in next financial year not in reporting year. This will create a reconciliation difference in table no.9 of FORM GSTR-9C. The Registered person need to give the remark for the ” 

A.1.8 Table 4H: – Sub-total (A to G above) 

It is simply a Subtotal of above A to H entries. It is an auto populated.

A.2 Table 4I TO 4N 

 Nature of Supplies Nature of Supplies Taxable Value  

CGST

 

SGST

 

IGST

 

Cess

1 2 3 4 5 6
 I Credit Notes issued in respect of transactions specified in (B) to (E)above (-)
J Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
 K Supplies / tax declared through Amendments (+)
 L Supplies / tax reduced through Amendments (-)
M Sub-total (I to L above)
 N Supplies and advances on which tax is to be paid (H + M) above

A.2.1 Table 4I: – Credit Notes issued in respect of transactions specified in (B) to (E) above (-) 

  • Ensure that only GST CDNR must be reported. There is no need to report the accounting debit note and credit note.
  • Table 9B of GSTR-1 can be referred for submission in this table.
  • Any credit Note issued during the reporting financial year but, the same has been reported in next financial year up to 30th November, then the same shall be declared in Table 11 of FORM GSTR-9. 

A.2.2 Table 4J: – Debit Notes issued in respect of transactions specified in (B) to (E) above 

  • Only GST Debit Note will be declared. It must be noticed that no accounting Debit Note will be declared. And, only that debit note that are issued in the current Financial year Shall be
  • Any Debit Note issued during the reporting financial year but, the same has been reported in next financial year up to 30th November, then the same be declared in Table 10 and 14 of FORM GSTR-9. 

A.2.3 Table 4K and Table 4L: – Supplies/ Tax declared through amendment 

  • Amendments for the reporting financial year can be maximum shown upto the 30th November of the next Financial
  • The detail for the amendment can be extracted from the Table 9A and Table 9C of FORM GSTR-1.
  • It is important to note that amendment made after the reporting financial Year but, upto the 30th November of the next financial year shall be shown in table 10 and table 14 of the reporting financial year. 

B. Table 5 – Detail of outward supplies made during the financial year on which no tax is paid

 B.1 Table 5A to 5G 

 

Nature of Supplies

Nature of Supplies Taxable Value  CGST  SGST  IGST  Cess
1 2 3 4 5 6
 A Zero rated supply without payment of tax
 B Supply to SEZ without payment of Tax
C Supplies on which tax is payable the recipient on reverse charge mechanism
D Exempted
E Nil Rated
 F Non-GST Supply (includes No Supplies)
G Subtotal (A to G)

B.1.1 Table 5A and Table 5B: – Zero rated supply without payment of tax 

  • Zero rated Supply = “Export + supply to SEZ Developer or, SEZ Unit”.
  • Refer Notification no. 37/2017 dated 04.10.2017 which states that those with prosecution of offense under CGST or, IGST Act, 2017 that exceeds 250 lakhs or, those who fails to pay interest and taxes as per Rule 96A (1) of CGST Rule will not be provided with facility of export without payment of
  • Kindly check the validity of the LUT. Also, check in case goods not exported out of India within the specified period as per sub rule (1) of Rule 96A, taxes on the same shall be paid be paid within 15 days after the expiry of three months or, such other extended period as determined by the commissioner, in such cases facility of export without payment of tax will be
  • Table 6A and Table 6B of FORM GSTR-1 can be referred for furnishing the details in Table 5A AND 5B of FORM GSTR-9.

B.1.2 Table 5C: – Supplies on taxes is to be paid by the recipient on Reverse Charge Mechanism 

  • Carefully refer notification no. 13/2017-Central Tax (Rate) which suggest supplies that are mandatorily covered under the preview of reverse charge mechanism.
  • Table 4B of FORM GSTR-1 can also be referred to disclose the detail in this

B.1.3 Table 5D to 5F: – Exempted, Nil rated and Non- GST Supplies (includes ‘No Supply’) 

  • Carefully refer the definition of Exempted supply as defined under section 2(47) of CGST Act,2017.
  • There is no clear difference between the exempted supply and nil rated supply as the law makers do not define the Nil Rated Supply. Therefore, an option has been provided to classify nil rated supply under the head of exempted
  • Details disclosed in Table 8 of FORM GSTR-1 can be referred for disclosure in FORM GSTR-9.

B.1.4 Table 5G: – Subtotal of 5A to 5F 

  • This table is auto populated and further there is no need to make any change in this

B.2 Table 5H to 5N 

 

Nature of Supplies

Nature of Supplies Taxable Value  CGST  SGST  IGST  Cess
1 2 3 4 5 6
 

H

Credit Notes issued in respect of transactions specified in A to F above (-)
 

I

Debit note issued in respect of transaction specified in A to F Above (+)
J Supplies declared through amendments (+)
 K Supplies reduced through amendments (-)
L Sub-total (H to K above)
 M Turnover on which tax is not to be paid
 N Total Turnover (including advances) (4N+5M-4G above)

B.2.1 Table 5H, 5I, 5J and 5K: –

Table 9 of FORM GSTR-1 can be referred for submission in these tables.

B.2.2 Table 5M: – Turnover on which tax is not to be paid (G+L above)

This is an auto populated data in this table.

B.2.3 Table 5N: – Total Turnover (including advances) (4N+5M-4G above)

This is again an auto populated data

Part 3: – Details od ITC for the financial Year

A.1 Table 6A to 6J 

 Nature of Supplies Nature of Supplies Taxable Value CGS T  SGST  IGST Cess
1 2 3 4 5 6
 

 

A

Total amount of ITC availed through FORM GSTR-3B (Sum total of 4A of FORM GSTR-3B)
B Input
Inward supplies (other than inward supplies liable to reverse charge and imports but include services received from SEZs) capital Goods
 

Input Services

C Inward supplies received from unregistered person liable to reverse charge mechanism on which tax is paid and ITC has been availed Input
capital

Goods

Input Services
D Inward supplies received from registered person liable to reverse charge mechanism on which tax is paid and ITC has been availed Input
capital Goods
Input Services
E  Import of Goods (including supplies from SEZs) Input
capital Goods
 

F

Import of services (excluding inward supplies from SEZs)
 

G

Input Tax credit received from ISD
 

 

H

Amount of ITC reclaimed (other than B above under

the provision of this act)

I Sub-Total (B to H above)
J Difference(I-A)

A.1.1 Table 6A: – Total amount of ITC availed through FORM GSTR-3B (Sum total of 4A of FORM GSTR-3B)

 The information here is auto populated on the basis of table 4A of form GSTR-3B.

A.1.2 Table 6B: – Inward supplies (other than inward supplies liable to reverse charge and imports but include services received from SEZs) 

  • Values here can be captured from inward register maintained. It must be noticed that ITC here need to be classified in Input, Input services and capital Goods.
  • Ensure ITC Shown here is compared with FORM GSTR-2B. Refer to Rule 36(4) of CGST Rules, 2017 no credit can be availed unless the same has been communicated in FORM GSTR-2B.
  • It must also be notice that if the Gross ITC has been shown in Table 4A of FORM GSTR-3B which was subsequently reduced by ineligible ITC in table 4B (2) of FORM GSTR-3B, then in similar way Gross ITC will be shown in table 6B of FORM GSTR-9 which will subsequently reduce by table 7E of FORM GSTR-9.
  • If in above case, if net ITC has been shown in FORM GSTR-3B then he must disclose only net ITC in table 6B of FORM GSTR-9.
  • ITC that has been availed, reversed and then, subsequently reclaimed then it will be shown in Table 6H not in Table

A.1.3 Table 6C and 6D: – Inward supplies received from unregistered/registered person liable to reverse charge (other than Table 6B above) on which tax is paid and ITC is availed

  • Inward supplies liable to reverse charge is already shown in outward table above. If all the credit in that table is eligible then it should match with these values. But, this case is normally not possible as there is always chances that inward supplies liable to reverse charge is ineligible and, therefore one should use RCM Register to fill the values here and check the criteria for blocked credit.
  • Table 4A (3) of FORM GSTR-3B can also be referred for disclosing the details in Table 6C and Table 6D.

A.1.4 Table 6E and 6F: – Import of Goods and Services including supplies from SEZs

  • It must be noticed that only ITC paid can be availed as ITC. BCD and social welfare surcharge cannot be availed as an Input tax credit. Further, ensure that GSTIN is updated on ICEGATE Portal and GSTIN appears on Bill of
  • For Import of Goods, Table 4A (1) of FORM GSTR-3B can be referred for filling up this table. This bifurcation between Input and capital Goods is
  • For Import of Services, Table 4A (3) of FORM GSTR-3B can be referred. Kindly refer to the definition of import of services as defined in section 2(11) of CGST Act,
  • Also, as per Rule 34(2) of CGST Rules, 2017, the rate of exchange for determining the value of supplies in case of import of services shall be as per GAAP (Books of Accounts).

A.1.5 Table 6G: – Input Tax credit received from ISD

  • Tax invoice should be as per Rule 54(1) of the CGST Rules, 2017. And, any ineligible input tax credit cannot be availed as input tax credit.
  • Table 4A (4) of FORM GSTR-3B may be used for filling the details in the

A.1.6 Table 6H: – Amount of ITC reclaimed (other than B above) under the provision of this Act

The Input tax credit that has been availed, reversed, and reclaimed need to be sown in this table. It belongs to such credit the payment of which has been delayed for more than one hundred and eighty days.

A.1.7 Table 6I: – Sub-Total (B to H above)

This table is auto populated and no correction needs to be done here.

A.1.8 Difference (I-A above)

Ideally this, difference should be nil and should be matched. If the difference is not nil one should prepare GSTR-3B FORM Vs Inward Register Reconciliation.

B. Table 7: – Details of ITC reversed and Ineligible ITC for the Financial Year 

 

Description

Nature of Supplies Taxable Value CGS T SGS T IGS T Cess
1 2 3 4 5 6
A As per Rule 37
B As per Rule 39
C As per Rule 42
D As per Rule 43
E As per Section 17(5)
F Reversal of Tran-1 Credit
G Reversal of Tran-2 Credit
H Other Reversal (pl. specifies)
I Total ITC Reversed (Sum A to H)
 

J

Net ITC Available for utilization (6O-7I)

Some Important Points before further Discussion: –

  • Only that credit will be reversed that that has been shown in table 6B to 6H. Credit not appearing in above mentioned table shall not be revered here (i.e. if the transaction is shown on Gross Basis, then only there is need to reverse the credit)
  • If Credit availed is ineligible and ITC has not been reversed at all, then it must be shown in Table 7 of FORM GSTR-9.
  • In above case, if the ITC has been reversed in next financial Year till 30th November, then it shall be shown in Table 12 of FORM GSTR-9.
  • ITC eligible but not taken in reporting financial year but it has been taken in next financial year, then such credit to be shown in Table 13 of FORM GSTR-9.

B.1 Table 7A: – As per Rule 37

Ensure to check the AP Aging Reversal Report or, Creditors Aging Report to verify the amount of credit reversals and tax along with interest u/s 50 of CGST Act, 2017 has been paid on the same.

B.2 Table 7B: – As per Rule 39

  • Any input tax credit reduced from issuance of credit note to input service distributor by the supplier shall be apportioned in same ratio in which ITC in original invoice was distributed. And, the same shall be reported in Table 7B of FORM GSTR-9

B.3 Table 7C and Table 7D: – As per Rule 42 and Rule 43

  • Input, input services and capital Goods used for common purpose (i.e. Taxable as well as exempted purpose), then such credit needs to be apportioned on monthly and annual
  • A most common note error made by the registered person is the wrong classification of supply into taxable and exempt. Other Income lying into the profit and loss account may contain some exempt supply and accordingly, ITC Reversal calculation needs to be

B.4 Table 7E: – As Per Section 17(5)

  • Only that credit will be reversed that has been shown in FORM GSTR-3B and is ineligible
  • If ineligible credit is not taken at all in FORM GSTR-3B except for reporting purpose as per the GSTN Advisory dated 02.09.2022, then is no need at all to show the credit in Table 7E at

B.5 Table 7F and Table 7G: – Reversal of Tran-01 and Tran -02 credit

The Reversal of Tran-01 and Tran-02 credit will be shown in this table.

B.6 Table 7H: – Other Reversals

If ITC has been reversed for any other reason other than Table 7A to 7E, the same shall be reported in Table 7H. ITC Reversed normally due to applicability of Rule 37A will be shown here normally.

B.7 Total ITC Reversed (sum A to H above)

This is an auto populated data

B.8 Net ITC available for utilization(6O-7I)

This is an auto populated data in the return and no changes are required to be made in the same.

Table 8. other ITC Related Information 

 

Description

Nature of Supplies Taxable Value  CGST  SGST  IGST  Cess
1 2 3 4 5 6
A ITC as per GSTR-2A( Table 3&5 thereof)
 B  

ITC as per sum Total of 6(B) and 6(H) above

C ITC on inward supplies(other than imports and inward supplies liable to reverse charge but includes received from SEZs) received during the financial year but availed in next financial year up to the specified period
D Difference{A-(B+C)}
E ITC available but not availed
F ITC available but ineligible
 G IGST paid on import on import of Goods(including supplies from SEZ)
 H IGST credit availed on import on Goods(as per Table 6E above)
I Difference(G-H)
J ITC available but not availed on import of Goods(Equal to I)
 

K

Total ITC to be lapsed in current financial year(E+F+J)

 Points to be considered while preparing this table: –

C.1 Table 8A: – ITC on per GSTR-2A (Table 3 & 5 thereof)

  • It is an auto populated table and further it is non-editable. These are auto populated from table 3 and 5 of FORM GSTR-2A.
  • It must be noticed that amount in GSTR-2A includes both eligible and ineligible

C.2 Table 8B: – ITC as per sum total of 6(B) and 6(H) of above

This data also get auto populated from the table 6(B) and 6(H).

C.3 Table 8C: – ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to the specified period

Amount appearing in this table shall be matched with Table 13 of FORM GSTR-9. It must be noticed that specified date is the date till 30th November of next financial year.

C.4 Table 8D: – Difference{A-(B+C)}

There is there possibility here

  • Difference is Positive: – It is normal case as the credit availed in this case is less than what is appearing in FORM GSTR-2A.
  • Difference is Zero: – This appears to be in exceptional circumstances. Reason for same is it will happen in such circumstances when all the purchases made by person is uploaded by its supplier in FORM GSTR-1 and the same is appearing in GSTR-2B and no credit is
  • Difference is Negative: – In this case one need to check why the credit availed is more than that declared in GSTR-2B. one can prepare GSTR-2B Vs purchase register.
  • Also, maintain adequate explanation for difference in Table 6D of FORM GSTR-9.

C.5 Table 8E and Table 8F: – ITC available but not availed and ITC availed but ineligible

  • Ideally, Table 8D is positive and the sum of Table 8E and table 8F shall be equal to Table
  • ITC available but not availed, this could be mainly due to application of section 16(4) of CGST Act, This must be shown in table 8E of FORM GSTR-9.
  • Again, ITC availed but, ineligible could be mainly due to application Section 17(3) to be read with Rule 42 and Rule 43 of CGST Rules, 2017(i.e. ITC used for both common and exempted purpose)

C.6 Table 8G: – IGST paid on import of Goods (including supplies from SEZ)

IGST Paid can be cross checked from Bill of entry and tax paid challan can be referred for filling up this table.

C.7 Table 8H: – IGST Credit availed on import of Goods (as per Table 6(E))

This Amount is auto populated from Table 6(E) of FORM GSTR-9.

C.8 Table 8I: – Difference(G-H)

There could be there situation in this case

  • Difference is Positive: – It is positive due to fact that the credit in march 2023 paid in same month but, availed as credit in next
  • Difference is Zero: – There will be no problem in such situation as the credit paid and credit availed are
  • Difference is Negative: – one must have a proper explanation for the same as the negative difference mainly leads to issuance of notices by the department.

C.9 Table 8J: – ITC available but not availed on import of Goods (Equal to I)

  • Ideally, the above difference should match with this
  • One cannot avail all the credit. Credit may not be availed due to application of section 17(5) or, Section 17(2)/Section 17(3) to be read with Rule 42 and Rule 43 of CGST

C.10 Table 8K: – Total ITC to be lapsed in current Financial year(E+F+J)

  • This is an auto populated data and shows total credit lapsed during the year.

Part 4: -Details of Tax paid as declared in returns filed during the Financial Year Table 9

Description  Tax Payable Paid Through cash Paid Through ITC
Integrated Tax Central Tax  State Tax/ UT tax Cess
1 2 3 4 5 6 7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
late Fees
Penalty
Others

The purpose of Table 9 in Part 4 of FORM GSTR-9 is to get the consolidated value of tax liability including tax payable on additional tax liability which has neither been reported yet nor, same has been paid through monthly returns in FORM GSTR-3B. The total tax liability shall be paid matched with corresponding liability in consolidated FORM GSTR-3B. In case of mismatch between what has been declared as liability in FORM GSTR-9 and FORM GSTR-3B, this is a situation of additional liability. Such an additional Liability shall be paid in cash through FORM DRC-03.

A. For Tax payable and Tax paid

  • Details of Tax paid i.e. payment through cash and payment through ITC is auto-populated in Table 9 and it is non-editable Field.
  • Further, it must be aligned with Table 4N of FORM GSTR-9. One should prepare and analyse FORM GSTR-1 Vs FORM GSTR-3B. In case of agreement between the both there would be no additional tax
  • In case there is a disagreement between FORM GSTR-1 and FORM GSTR-3B, it means that

there are instances of additional tax liability. It must be noticed that Table no.9 captures “tax payable” from table 4N of FORM GSTR-9 and tax paid on basis of FORM GSTR-3B.

B. For Interest and late fees payable and paid

This must be captured from Table 5.1 and table 6.1 of FORM GSTR-3B and same must be cross verified from electronic liability register.

Part 5: – Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period 

 S no.  Nature of Supplies Taxable Value  CGST  SGST  IGST  Cess
1 2 3 4 5 6
 10 Supplies/ tax paid through Amendments(+)(net of debit Notes)
11  Supplies/tax reduced through amendments(+)(net of credit notes)
12 Reversal of ITC availed during previous Financial year
13  ITC availed for the previous financial year

A. Table 10 & 11: – Supplies/tax paid or, reduced through Amendments

Table 10 and 11 used for all the supplies declared in reporting period but, the same amended in FORM GSTR-1 of next financial year till 30th of November. It is possible that supplies made in reporting year reported in FORM GSTR-1 but, the same has been gone through some amendments in next financial year, such additions shall be reported through Table 10&11 of FORM of FORM GSTR-9.

B. Table 12 & 13: -ITC availed or, reversed for reporting Financial year in Next Financial year 

  • Table 12 is reversal of credit availed in reporting financial year but, the same need to be revered in next financial year shall be shown in Table 12 of FORM GSTR-9.
  • Table 13 eligible ITC not claimed in reporting financial year and the same is claimed in next financial year, then such ITC will be shown in Table 13 of FORM GSTR-9.

C. Table 14: – Differential tax paid on account of declaration in Table 10 & 11 above 

 Description  Payable  Paid
1 2 3
Integrated tax
 Central tax
 State/UT tax
Cess
Interest

It captures the additional tax liability on account of table 10 & 11. It means that Table 14 is for additions or, amendments made on account of supplies made.

Part 6: – Other Information

A. Table 15: – Particulars of Demand and Refunds 

Details Central tax  State tax/ UT tax Integrated Tax Cess Interest  Penalty Late Fee/m others
1 2 3
A Total Refund claimed
B Total Refund Sanctioned
C Total Refund rejected
D Total Refund Pending
E Total Demand of taxes
 

F

Total Taxes paid in respect of E above
 

G

Total demands pending out of E above

B. Table 16: – Information on supplies received from composition taxpayers, demand supply under section 143 and goods sent on approval basis 

Details Taxable Value Central tax State tax/ UT tax Integrated Tax Cess
1 2 3 4 5 6
A Supplies received from composition tax payers
 B  Deemed supply under Section 143
C Goods sent on approval basis

A.1 Deemed supply under Section 143 

  • Something Important: – Deemed supply under Section 143 needs to be reported in this Goods sent to Job workers not returned within one year of being sent and capital goods not retuned not returned with 3 years will be covered under the deemed supply under section 143 of CGST Act, 2017
  • FORM GST ITC-04 can also be referred for the

A.2 Goods sent on approval basis not returned by the customer 

  • Goods not retuned by the customer within 6 months from date of removal are covered under this table.
  • Delivery challan should have been issued on issuance of such Goods. One can check the movement of closing stock in the books and identify such transactions.

C. Table 17&18: – HSN wise summary of outward and inward supplies & Table 

 HSN Code UQC Total Qty. Taxable value Rate of Tax Central Tax  State Tax/UT tax Integrated tax Cess
1 2 3 4 5 6 7 8 9
  • A summary of inward and outward supplies effected/made against a particular HSN code is to be reported in this table.
  • With effect from 01.04.2021 Notification No. 78/2020 dated 15.10.2020, it is mandatory to report four digits HSN code for the taxpayers having turnover up to 5 Crore and six digits HSN code for the taxpayers having turnover more than 5 Crore.
  • For F.Y. 2022-23, Table 18 is optional but one has to fill details in table 17 of FORM GSTR-9. One can refer Table 12 of GSTR-1 for the

D. Table 19: – Late fee payable and paid 

 Description Payable Paid
1 2 3
Central Tax
State Tax

 Late Fees for filling of belated return shall be shown in this table.

Conclusion

Filing Form GSTR-9 accurately is essential for ensuring GST compliance and avoiding penalties. By understanding each part and table of the form, verifying details against primary records, and making necessary adjustments, taxpayers can streamline the filing process. Proper attention to the details in each section helps maintain consistency and accuracy in annual returns, ensuring a smooth compliance experience.

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Hii I am a CA Finalist student and a very passionate about the subject matter of GST. I have done my internship from TR Chadha& co LLP(GST Department) and Nangia & co LLP(GST Department).I have done my industrial Training from Reliance Industries Limited MET City(a group co. of RIL Indust View Full Profile

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