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Form GSTR-9 (Explanation) for 2021-22

Amit D Harkhani 08 Oct 2022 18,558 Views 2 comments Print Goods and Services Tax | Articles

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Author has given below format of Form GSTR-9 with comments on the same. Comments are given in red.

Please note Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers.

FORM GSTR – 9

[See rule 80]

Annual Return (Taxpayers cannot claim input tax credit through this return)

Pt. I	Basic Details
1 2 3A 3B	Financial Year
	GSTIN
	Legal Name
	Trade Name (if any)
Pt. II	Details of Outward and inward supplies made during the financial year (Sales as per Financial statement should be disclose, Even if not disclosed in Form 3B & GSTR1)
			Tax
	Nature of Supplies	Taxable Value	Central Tax	State Tax / UT Tax	Integrated Tax	Cess
	1	2	3	4	5	6
4	Details of advances, inward and outward supplies made during the financial year on which tax is payable (Report Current Year Data Only, Previous Year Data Shall not be reported here)
A	Supplies made to un-registered persons (B2C)	Sales to B2C (Net) along with amendment during the year.
B	Supplies made to registered persons (B2B)	Sales to B2B (Gross)
C	Zero rated supply (Export) on payment of tax (except supplies to SEZs)	Export (Gross)
D	Supply to SEZs on payment of tax	Export to SEZ (Gross)
E	Deemed Exports	Deemed Export (Gross)

–

F	Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)	Advance received but invoice has not been issued in current year.
G	Inward supplies on which tax is to be paid on reverse charge basis	RCM Supplies including Import of Service (Net)
H	Sub-total (A to G above)
I	Credit Notes issued in respect of transactions specified in (B) to (E) above (-)	Credit Note During the Year. (-)
J	Debit Notes issued in respect of transactions specified in (B) to (E) above (+)	Debit Note During the Year. (+)
K	Supplies / tax declared through Amendments (+)	Tax Increase through amendment during the year (+)
L	Supplies / tax reduced through Amendments (-)	Tax Reduced through amendment during the year (-)
M	Sub-total (I to L above)
N	Supplies and advances on which tax is to be paid (H + M) above
5	Details of Outward supplies made during the financial year on which tax is not payable (Report Current Year Data Only, Previous Year Data Shall not be reported here)
A	Zero rated supply (Export) without payment of tax	Export without payment of Tax (Gross)
B	Supply to SEZs without payment of tax	Export to SEZ without payment of Tax (Gross)
C	Supplies on which tax is to be paid by the recipient on reverse charge basis	Supplies on which recipient is liable to pay Tax (Gross)
D	Exempted	Exempted (Gross) (For 2021-22 total value of Supplies of Exempted & NIL rated can be shown here.)
E	Nil Rated	NIL (Gross)
F	Non-GST supply (includes ‗no supply‘)	Non GST Supply (Gross)
G	Sub-total (A to F above)
H	Credit Notes issued in respect of transactions specified in A to F above (-)			Credit Note During the Year. (-) (For 2021-22 there is option to show this amount separately or Net off this amount in 5A to 5F)
I	Debit Notes issued in respect of transactions specified in A to F above (+)			Debit Note During the Year. (+) (For 2021-22 there is option to show this amount separately or Net off this amount in 5A to 5F)
J	Supplies declared through Amendments (+)			Supplies Increase through amendment during the year (+) For 5A & 5B (For 2021-22 there is option to show this amount separately or Net off this amount in 5A to 5F)
K	Supplies reduced through Amendments (-)			Supplies Reduced through amendment during the year (-) For 5A & 5B (For 2021-22 there is option to show this amount separately or Net off this amount in 5A to 5F)
L	Sub-Total (H to K above)
M	Turnover on which tax is not to be paid (G + L above)
N	Total Turnover (including advances) (4N + 5M – 4G above)			Total Sales (Taxable & Exempt) Excluding RCM
Pt. III	Details of ITC for the financial year
	Description			Type	Central Tax	State Tax / UT Tax	Integrated Tax	Cess
	1			2	3	4	5	6
6	Details of ITC availed during the financial year (Report Current Year Data Only, Previous Year Data Shall not be reported here)
A	Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)				<Auto >	<Auto >	<Auto>	<Auto >
B	Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) (Should not Include ITC Availed, Reversed and Reclaimed)			Inputs	ITC Availed (For 2021-22 Inputs & Input Service can be shown here)
				Capital Goods	ITC Availed (For 2021-22 Must be reported separately)
				Input Services	ITC Availed (For 2021-22 have option to merged with Inputs)
C	Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed (For 2021-22 have option to merged with 6D)			Inputs	RCM for Supplies from URD (For 2021-22 Inputs & Input Service can be shown here)
				Capital Goods	RCM for Supplies from URD (For 2021-22 Must be reported separately)
				Input Services	RCM for Supplies from URD (For 2021-22 have option to merged with Inputs)
D	Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed (For 2021-22 6C & 6D Can be shown here)			Inputs	RCM for Supplies from RD (For 2021-22 Inputs & Input Service can be shown here)
				Capital Goods	RCM for Supplies from RD (For 2021-22 Must be reported separately)
				Input Services	RCM for Supplies from URD (For 2021-22 have option to merged with Inputs)
E	Import of goods (including supplies from SEZs)			Inputs			ITC availed on Import of Goods
E	Import of goods (including supplies from SEZs)			Capital Goods			ITC availed on Import of Goods
F	Import of services (excluding inward supplies from SEZs)						ITC availed on Import of Service
G	Input Tax credit received from ISD				ITC availed from ISD
H	Amount of ITC reclaimed (other than B above) under the provisions of the Act				ITC Availed, Reversed, Reclaimed
I	Sub-total (B to H above)
J	Difference (I – A above)				(-) Means Excess Claimed
K	Transition Credit through TRAN-I (including revisions if any) (Registered persons under GST, may be registered or unregistered under old regime)				TRAN-I Credit
L	Transition Credit through TRAN-II (Registered persons under GST but unregistered or under old regime A dealer or trader who does not have documents of duty paid)				TRAN-II Credit
M	Any other ITC availed but not specified above (ITC-01 for ITC on CG for Composite dealer to normal & Exempt supply become taxable and ITC-02 is for Transfer of Business such as Sale, Merger, Amalgamation, Lease Etc.)				ITC-01 & ITC-02 Credit
N	Sub-total (K to M above)
O	Total ITC availed (I + N above)
7	Details of ITC Reversed and Ineligible ITC for the financial year (Report Current Year Data Only, Previous Year Data Shall not be reported here)
A	As per Rule 37 (ITC Reversed due to non payment of Consideration) (For 2021-22 can be merged with 7H)				ITC Reversed
B	As per Rule 39 (Distribution of ITC by ISD) (For 2021-22 can be merged with 7H)				ITC Reversed
C	As per Rule 42 (ITC Reversed on Input or Input Service) (Partly used for taxable and partly for Exempt) (For 2021-22 can be merged with 7H)				ITC Reversed
D	As per Rule 43 (ITC Reversed on Capital Goods) (Partly used for taxable and partly for Exempt) (For 2021-22 can be merged with 7H)				ITC Reversed
E	As per section 17(5) (MVF(fobhcl)MTW2CNPGS) (For 2021-22 can be merged with 7H)				Ineligible
F	Reversal of TRAN-I credit				ITC Reversed
G	Reversal of TRAN-II credit				ITC Reversed
H	Other reversals (pl. specify) (ITC-03 for Normal Dealer to Composite & Taxable Supply become wholly exempt) (For 2021-22 7A to 7E can be shown here)				ITC Reversed through ITC-03
I	Total ITC Reversed (Sum of A to H above)
J	Net ITC Available for Utilization (6O – 7I)
8	Other ITC related information
A	ITC as per GSTR-2A (Table 3 & 5 thereof)				<Auto>	<Auto>	<Auto>	<Auto>
B	ITC as per sum total of 6(B) and 6(H) above				<Auto >
C	[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 specified period]⁵¹]⁵²				(C.Y. Data Booked in C.Y. but Considered in N.Y.) (C.Y. Data Booked in N.Y.)
D	Difference [A-(B+C)]				If 8D is (-) that means ITC excess than 2A	If 8D is (+) than 8E & 8F shall equal to 8D
E	ITC available but not availed				If 8D is (+) than 8E & 8F shall equal to 8D
F	ITC available but ineligible				If 8D is (+) than 8E & 8F shall equal to 8D
G	IGST paid on import of goods (including supplies from SEZ)				IGST Paid on Import of Goods During the Financial Year
H	IGST credit availed on import of goods (as per 6(E) above)				<Auto >
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)				<Auto >	<Auto >	<Auto>	<Auto >
Pt. IV	Details of tax paid as declared in returns filed during the financial year (Actual Tax Paid During the Financial Year)
9	Description	Tax Payable	Paid through cash		Paid through ITC
9	Description	Tax Payable	Paid through cash		Central Tax	State Tax / UT Tax	Integrat ed Tax	Cess
	1	2	3		4	5	6	7
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest
	Late fee
	Penalty
	Other
Pt. V	[Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period]⁵³ [For FY 2017-18]⁵⁴Particulars of the transactions for the [FY 2017-18 declared in returns between April 2018 till March 2019]⁵⁵ [For FY 2018-19 , Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019]⁵⁶ For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022
	Description		Taxable Value		Centra l Tax	State Tax / UT Tax	Integrat ed Tax	Cess
	1		2		3	4	5	6
10	Supplies / tax declared through Amendments (+) (net of debit notes)		For FY 2021-22, 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, 2022 to September, 2022 shall be declared here
11	Supplies / tax reduced through Amendments (-) (net of credit notes)		For FY 2021-22, 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, 2022 to September, 2022 shall be declared here
12 13	Reversal of ITC availed during previous financial year (For 2021-22 it is an optional to not to fill this table)				For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details
12 13	ITC availed for the previous financial year (For 2021-22 it is an optional to not to fill this table)				For FY 2021-22, 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 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23

14	Differential tax paid on account of declaration in 10 & 11 above
	Description				Payable		Paid
	1				2		3
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest
Pt. VI 15	Other Information
Pt. VI 15	Particulars of Demands and Refunds (For 2021-22 it is an optional)
	Details	Centra l Tax	State Tax / UT Tax	Integrated Tax	Cess	Intere st	Penalty	Late Fee / Other s
	1	2	3	4	5
A	Total Refund claimed	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
B	Total Refund sanction ed	aggregate value of all refund sanction orders
C	Total Refund Rejected	Refund rejected during the F.Y.
D	Total Refund Pending	aggregate amount in all refund application for which acknowledgement has been received
E	Total demand of taxes
F	Total taxes paid in respect of E above
G	Total demands pending out of E above
16	Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis (For 2021-22 it is an optional)
	Details			Taxable Value	Centra l Tax	State Tax / UT Tax	Integrat ed Tax	Cess
	1			2	3	4	5	6
A	Supplies received from Composition taxpayers			Supply from Composite dealer
B	Deemed supply under Section 143			Deemed supply means goods sent for Job work not received back within 1 year in case of input and within 3 years in case of capital goods.
C	Goods sent on approval basis but not returned			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.
17	HSN Wise Summary of outward supplies (From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ₹ 5.00 Cr)
HS N Cod e	UQC	Total Quanti ty	Taxable Value	Rate of Tax	Central Tax	State Tax / UT Tax	Integrated Tax	Cess
1	2	3	4	5	6	7	8	9

18	HSN Wise Summary of Inward supplies (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) (For 2021-22 it is an optional)
HS N Cod e	UQC	Total Quantity	Taxable Value	Rate of Tax	Central Tax	State Tax / UT Tax	Integrated Tax	Cess
1	2	3	4	5	6	7	8	9

19	Late fee payable and paid
	Description				Payable		Paid
	1				2		3
A	Central Tax
B	State Tax

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

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Name: Amit D Harkhani

Qualification: CA in Practice

Company: Amit D Harkhani & Associates

Location: Thane, Maharashtra, India

Member Since: 28 Jan 2021 | Total Posts: 30

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2 Comments

Vinay says:

Very informative explanation but unable to print because not getting converted in pdf properly.
Please do the needful so that it will be helpful to us while preparing GSTR9 for 2021-22

Reply

October 13, 2022 at 3:05 pm
Rajnikant says:

Thanks for the lucid explanation on the topic.
Can you please share a proper pdf file as we are not able to either print or save the same as pdf file.

Reply

October 10, 2022 at 8:27 am