GSTR 9-Annual Return filing details required under each table

This article is related to GSTR -9 Annual return filing details required under each table.

SUMMARY OF GSTR 9

GSTR 9 is an Annual information statement of: –

1. Output tax liability and Outward Taxable value

2. Input credit Availed and Reversed

3. Taxes Payable and Tax paid

4. Input Credit Reconciliation

 Details required for FY 2021-22 GSTR 9

• GSTR 1 and GSTR 3B filed for the months of April 2021 to March 2022 containing details of FY 2021-22
• GSTR 1 and GSTR 3B filed for the months of April 2022 to October 2022 filed by 30^th November 2022 containing details of FY 2021-22
• If any Outward supplies or Tax liability or Input credit reversal related to FY 2021-22 was not mentioned in any of the GST returns upto 30^th November 2022, such additional Tax liability can be admitted in GSTR 9 and payment can be done by filing DRC-03

 Categories of GSTR 9 Tables

• Outward Tax Liability and Outward taxable Value

Table 4-Details of advances, inwards and outward supplies made during the financial year on which tax is payable

Table 5- Details of Outward supplies made during the financial year on which tax is not payable

Table 10- Supplies / tax declared through Amendments (+) (net of debit notes) for the financial year declared in returns of next financial year till the specified period

Table 11- Supplies / tax reduced through Amendments (-) (net of credit notes) for the financial year declared in returns of next financial year till the specified period

Table 17-HSN Wise of Outward Supplies

• Input Tax Credit and Inward Supplies

Table 6-Detials of ITC availed during the Financial Year

Table 7- Details of ITC reversed and Ineligible ITC for the Financial year

Table 12- Reversal of ITC availed for the financial year declared in returns of next financial year till the specified period

Table 13- ITC availed for the financial year declared in returns of next financial year till the specified period

Table 16-Information of supplies received from Composition Taxpayers, Deemed Supply under Sec 143 and goods sent on approval basis-Optional

Table 18-HSN on Inward Supplies-Optional

• Input Tax credit reconciliation

Table 8-Details of ITC for the Financial year

• Taxes and Late fee Paid

Table 9-Details of Tax paid as declared in Returns filed during the financial year

Table 14- Particulars of transactions for the financial year declared in returns of next financial year till the specified period-Optional

Table 19-Lates Fees

• Refunds and demands

Table 15-Other Information-Optional

 Details needed for  Outward Taxability and Outward Taxable Supply

Table 4 of the annual return must contain details of only those supplies which are related for the period F.Y 2021-22 on which Output tax is payable and are also mentioned in the GST returns filed during the period F.Y 2021-22.

Table 5 of the annual return must contain details of only those supplies which are related for the period F.Y 2021-22 on which no Output tax is payable and are also mentioned in the GST returns filed during the period F.Y 2021-22.

For Supplies related to Table 4 and Table 5 reported in GSTR 1 for the month of April 22 to Oct 22 pertaining to FY 2021-22 filed upto 30^th November 2022 should be shown Table 10 and Table 11

If any supplies of F. Y 2021-22 related to Table 4 or Table 5 have not been mentioned in the GST returns upto 30^th November 2022 and causes additional Tax liability can be disclosed in Table 4 or Table 5 by paying the additional tax liability through filing DRC-03. Please Note only those additional supplies can be disclosed which increases the tax liability

Below are the details required for Table 4, Table 5, Table 10 and Table 11

Details of  Table 4

 Supplies to be reported are Taxable value and Tax liability arising due to Outward Supplies, Inward Supplies due to Reverse Charge Mechanism and Advances received against Services for which invoices are not raised.

 Below are the sub-categories  under Table No 4

Table 4A – Supplies made to un-registered persons (B2C)

All the supplies made to Unregistered persons for F.Y 2021-22 which are mentioned in Form GSTR 1 under Table 5 and Table 7 filed during the FY 2021-22 should be reflected in GSTR 9 -4A Table.

Table 4B-Supplies made to registered persons (B2B)

All the supplies made to Registered persons for F.Y 2021-22 which are mentioned in Form GSTR 1 under Table 4A and 4C filed during the FY 2021-22 should be reflected in GSTR 9 -4B Table.

Table 4C – Zero rated supply (Export) on payment of tax (except supplies to SEZs)

All the Zero-Rated supplies (except supplies to SEZs) of F.Y 2021-22 on which Output Tax is payable which are mentioned in Form GSTR 1 under Table 6A filed during the FY 2021-22 should be reflected in GSTR 9 -4C Table.

Table 4D- Supply to SEZs on payment of tax

All the SEZ Supplies of F.Y 2021-22 on which Output Tax is payable which are mentioned in Form GSTR 1 under Table 6B filed during the FY 2021-22 should be reflected in GSTR 9 -4D Table.

 Table 4E- Deemed Exports

All the Supplies which are shown as Deemed Exports of F.Y 2021-22 on which Output Tax is payable which are mentioned in Form GSTR 1 under Table 6C filed during  FY 2021-22 should be reflected in GSTR 9 -4E Table.

4F- Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)

Should reflect the consolidated amounts mentioned in GSTR 1 under Table 11(I) filed during the FY 2021-22 related to Advances received on which tax has been paid during FY 2021-22 for which invoices are not issued.

4 G- Inward supplies on which tax is to be paid on reverse charge basis

All the inward supplies of FY 2021-22 on which Tax is paid in GSTR 3B under Table 1(d) filed during FY 2021-22 should be reflected in GSTR 9 -4G Table.

4H-This reflects the sum total of Gross outward supplies prior to amendments including inward supplies and advances reflected in GSTR1 and GSTR 3B for the period F.Y 2021-22

This is auto populated as it takes Sum total of Table 4A to 4G

4 I- Credit Notes issued in respect of transactions specified in (B) to (E) above (-)

Reflects credit notes issued during FY 2021-22 related to B2B, zero rated, SEZ, deemed exports supplies on which tax was paid and was reported in GSTR 1 under Table 9B filed during FY 2021-22

4J- Debit Notes issued in respect of transactions specified in (B) to (E) above (+)

Reflects debit notes issued during FY 2021-22 related to B2B, zero rated, SEZ, deemed exports supplies on which tax was paid which was reported in GSTR 1 under Table 9B filed during FY 2021-22

4K- Supplies / tax declared through Amendments (+)

This should reflect the net additional effect of amendments related to Table 4A to 4J Supplies of FY 2021-22 reflected in GSTR 1 under TABLE 9A,9C,10A,10B filed during F.Y 2021-22.

4L- Supplies / tax declared through Amendments (-)

This should reflect the net reduced effect of amendments related to Supplies of FY 2021-22 reflected in GSTR 1 under TABLE 9A,9C,10A,10B filed during F.Y 2021-22.

4M- Auto populated [4I TO4L]

This is the Subtotal of net effect of credit/debit notes and amendments made during the period FY 2021-22 related to Supplies on which Output tax was paid reflecting in GSTR 1 filed during the period 2021-22.

4 N- Supplies and advances on which tax is to be paid (H + M) above [Auto-populated]

This is net total of Gross outward supplies reduced/added by the net effect of credit/debit notes and amendments made during the period FY 2021-22 reflecting in GSTR 1 filed during the period 2021-22 including tax paid on Inward supplies and Advances but excluding outward supplies on which no tax is paid

 Details of  Table 5

Outward supplies on which no Output tax is payable

5A- Zero rated supply (Export) without payment of tax

The Zero-Rated supplies (except supplies to SEZs) of F.Y 2021-22 on which no Output Tax is paid which are mentioned in Form GSTR 1 under Table 6A filed during the FY 2021-22 should be reflected in GSTR 9 -5A Table.

5B- Supply to SEZs without payment of tax

The SEZ Supplies of F.Y 2021-22 on which no Output Tax is paid which are mentioned in Form GSTR 1 under Table 6B filed during the FY 2021-22 should be reflected in GSTR 9 -5B Table.

5C- Supplies on which tax is to be paid by recipient on reverse charge basis

The Supplies of F.Y 2021-22 on which Tax is to be paid by recipient on Reverse Charge mechanism basis which are mentioned in Form GSTR 1 under Table 4B filed during the FY 2021-22 should be reflected in GSTR 9 -5C.

Table 5D- Exempted

The Supplies of FY 2021-22 disclosed as Exempted in GSTR-1 disclosed under Table 8A (3) ,8B (3),8C (3),8D (3) filed during the FY 2021-22 should be reflected in GSTR 9 -5D.

5E- Nil Rated

Supplies of FY 2021-22 disclosed as Nil Rated in GSTR-1 disclosed under Table 8A (2) ,8B(2),8C(2),8D (2) filed during the FY 2021-22 should be reflected in GSTR 9 -5E.

5F-Non-GST supply (includes ‘no supply’)

Supplies of FY 2021-22 disclosed as Non-GST in GSTR-1 disclosed under Table 8A (4) ,8B (4),8C (4),8D (4) filed during the FY 2021-22 should be reflected in GSTR 9 -5F.

5G-Gross total of outward supplies on which no GST is paid

This is the sum total of Table 5A to 5F

5H- Credit Notes issued in respect of transactions specified in A to F above (-)

Reflects the credit notes of FY 2021-22 related to Zero rated, SEZ on which no tax is paid, RCM supplies, Exempted, Nil rated, Non-GST Supply which is reported in GSTR 1 under Table 9B filed during the period of FY 2021-22.

5I- Debit Notes issued in respect of transactions specified in A to F above (+)

Reflects the Debit notes of FY 2021-22 related to Zero rated, SEZ on which no tax is paid, RCM supplies, Exempted, Nil rated, Non-GST Supply which is reported in GSTR 1 under Table 9B filed during the period of FY 2021-22

5J- Supplies declared through Amendments (+)

This should reflect the net additional effect of amendments related to Table 5A to Table 5I Supplies of FY 2021-22 reflected in GSTR 1 under TABLE 9A,9C,10A,10B filed during F.Y 2021-22.

5K- Supplies declared through Amendments (-)

This should reflect the net reduced effect of amendments related to Table 5A to Table 5I Supplies of FY 2021-22 reflected in GSTR 1 under TABLE 9A,9C,10A,10B filed during F.Y 2021-22.

5L-Total of net effect related to credit/debit notes and amendments related to supplies on which tax is not paid

Subtotal of Table 5H to 5K

5M-Net total of outward supplies on which tax is not to be paid

This is the sum total of Table 5G and Table 5 L

5N -Total of outward supplies during the year 2021-22 reflected in GSTR 1 of F.Y 2021-22 including Advance supplies excluding inward supplies on which tax is paid

This is the sum total of Table 4N and Table 5M reduced by Table 4G

 Details of  Table 10 and Table 11

Table 10 and Table 11 are related to supplies of FY 2021-22 which are amended in the returns filed for the period April 2022 to Nov 2022

Table 10- Supplies / tax declared through Amendments (+) (net of debit notes)

This should reflect the net additional effect of amendments and Debit notes of FY 2021-22 related to supplies of Table 4 and Table 5 reflected in GSTR 1 under TABLE 9A,9C,10A,10B filed during the period April 2022 to 30th Nov 2022.

Table 11-Supplies / tax reduced through Amendments (-) (net of credit notes)

This should reflect the net reduced effect of amendments and Debit notes of FY 2021-22 related to supplies of Table 4 and Table 5 reflected in GSTR 1 under TABLE 9A,9C,10A,10B filed during the period April 2022 to 30th Nov 2022.

Details of  Table 17

Table 17-HSN Wise summary of Outward supplies

Here the HSN wise summary of Outward supplies for FY 2021-22 should be reported

Along with HSN Code wise the Outward supplies should be mentioned Rate wise and the Output tax payable should match with the corresponding rate otherwise error would be reflected.

The details filled in GSTR1 under Table 12 relating to FY 2021-22 should be mentioned in GSTR9 under Table 17

The taxable value and the tax payable should match with the Total Turnover and Tax payable Tab appearing after Table 13

The total turnover and Tax Liability tab reflected (5N+10-11) should match with the turnover reflected by the registered person in his Books of accounts. The difference arising if any should be only due to variation in revenue recognition in case of advance supplies and revenue recognized on proportionate basis of contract.

Details needed for  Input Tax Credit

Table 6 reflects the input tax credit availed in GSTR 3B filed during the FY 2021-22.

Table 7 reflects Input tax credit reversed and Ineligible credit u/s17(5) of F.Y 2021-22 reported in GSTR 3B filed during the FY 2021-22.

Table 12 reflects Input credit reversed in Form GSTR 3B filed during the period April 2022 to 30^th November 2022 related to reversal of Input credit and Ineligible credit of FY 2021-22

Table 13 reflects Input credit availed in Form GSTR 3B filed during the period April 2022 to 30^th November 2022 related to Input credit of FY 2021-22.

If any Input credit of F. Y 2021-22 related to Table 6 has not been mentioned in the GST returns upto 30^th November 2022 then it cannot be disclosed in Table 6.

But any Input credit reversal pending relating to FY 2021-22 has not been mentioned in the GST returns upto 30^th November 2022 then it can be disclosed in Table 7 and tax arising on such reversal can be done by filing DRC-03

Table 6

Details of ITC availed during the financial year

6A- Total amount of input tax credit availed through FORM GSTR-3B

The Gross Input credit availed in Form GSTR 3B under Table 4 A filed during the FY 2021-22 should be reflected in GSTR 9 under Table 6A

Below Table 6B to 6H are bifurcation of Total Input credit reflected in Table 6A

6B-Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

Gross Input credit availed in Form GSTR 3B under Table 4 A (5) filed during the FY 2021-22 should be reflected in GSTR 9 under Table 6B.

6C- Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed

Gross Input credit availed on Input Supplies from Unregistered persons on which RCM is paid in Form GSTR 3B under Table 4 A (3) filed during the FY 2021-22 should be reflected in GSTR 9 under Table 6C.

6D- Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed

Gross Input credit availed on Input Supplies from Registered persons on which RCM is paid in Form GSTR 3B under Table 4 A (3) filed during the FY 2021-22 should be reflected in GSTR 9 under Table 6D.

6E-Import of goods (including supplies from SEZ)

Gross Input credit availed for goods imported in Form GSTR 3B under Table 4 A (1) filed during the period FY 2021-22 should be reflected in GSTR 9 under Table 6E.

6F-Import of services (excluding inward supplies from SEZs)

Gross Input credit availed for Services imported in Form GSTR 3B under Table 4 A (2) filed during the FY 2021-22 should be reflected in GSTR 9 under Table 6F

6G- Input Tax credit received from ISD

Gross Input credit availed from Input Service Distributor in Form GSTR 3B under Table 4A (4) filed during the FY 2021-22 should be reflected in GSTR 9 under Table 6G

6H- Amount of ITC reclaimed (other than B above) under the provisions of the Act

Gross Input credit availed in Form GSTR 3B filed under Table 4 A (5) during the FY 2021-22 should be reflected in GSTR 9 under Table 6H

6I- Sub-total (B to H above) and 6J- Difference (I – A) above ideally there should be no difference

6K- Transition Credit through TRAN-1 (including revisions if any)

Input Credit availed in GSTR 3B during FY 2021-22, if the Input credit relates to the Form TRAN-1 should be reflected in GSTR 9 under Table 6K

6L- Transition Credit through TRAN-2

Input Credit availed in GSTR 3B during FY 2021-22, if the Input credit relates to the Form TRAN-2 should be reflected in GSTR 9 under Table 6L

6M- Any other ITC availed but not specified above

Input credit availed in GSTR 3B during FY 2021-22 but not mentioned in the above Tables 6A to 6L

6N- Sub-total (K to M above)

6O- Total ITC availed (I + N) above

Table 7

 Details of ITC Reversed and Ineligible ITC for the financial year

7A- As per Rule 37

If the inward supplies of FY 2021-22 are not paid with 180 days of from date of invoice, then the Input credit earlier availed that is reversed in Form GSTR 3B under Table 4 B (1) filed during the FY 2021-22 total of such credit reversed should be reflected in GSTR 9 under Table 7A

7B- As per Rule 39

Total of Input credit that is reversed in Form GSTR 3B under Table 4 B (1) filed during the FY 2021-22 availed due to excess credit transferred by Input Service Distributor or Credit note received by Input service distributor for such credit transferred relates to FY 2021-22 should be reflected in GSTR 9 under Table 7B

7C- As per Rule 42

Total of Input credit reversed in Form GSTR 3B under Table 4 B (1) filed during the FY 2021-22 on Input credit availed for Non-business, Exempt, Personal Input supplies related to FY 2021-22 should be reflected in GSTR 9 under Table 7 C

7D- As per Rule 43

Total of Input credit reversed in Form GSTR 3B under Table 4 B (1) filed during the FY 2021-22 on Input credit availed for Non-business, Exempt, Personal Capital Goods supplies related to FY 2021-22 should be reflected in GSTR 9 under Table 7 D

7E- As per section 17(5)

Input credit not claimed due to being Ineligible Credit under sec 17(5) related to FY 2021-22 reported in Form GSTR 3B filed under Table 4D (1) during the FY 2021-22 total of such credit reversal should be reflected in GSTR 9 under Table 7 E

7F- Reversal of TRAN-I credit

The input credit reversed under GSTR 3B filed during FY 2021-22 relates to Input credit wrongly availed as per Form TRANS-I such credit reversal should be reflected in GSTR 9 under Table 7 F

7G- Reversal of TRAN-II credit

The input credit reversed under GSTR 3B filed during FY 2021-22 relates to Input credit wrongly availed as per Form TRANS-II such credit reversal should be reflected in GSTR 9 under Table 7 G

7H1- Other reversals(specify)

Input credit reversed related to FY 2021-22 in GSTR 3B during FY 2021-22 but not mentioned in the above Tables 7A to 7G.ITC reversed through FORM ITC -03 shall be reported here.

7I- Total ITC Reversed (Sum of A to H above)

7J- Net ITC Available for Utilization (6O – 7I)-Auto populated

Table 12 and Table 13

12- Reversal of ITC availed during previous financial year

Input credit reversed in Form GSTR 3B filed during the period April 2022 to November 2022 under Table 4 B and Table 4D (2) related to reversal of ineligible Input credit availed for FY 2021-22

13-ITC availed for the previous financial year

Input credit availed in Form GSTR 3B filed during the period April 2022 to November 2022 under Table 4 A related to Input credit on Inward Supplies of FY 2021-22

Table 16 and Table 18-Optional

Table 16-Information on Specific Inward Supplies

16A- Supplies received from Composition taxpayers

16B- Deemed supply under section 143

16C- Goods sent on approval basis but not returned

Table 18-HSN Wise summary of Input Supplies

Details needed for Input Tax credit Reconciliation

Table 8 is related to reconciliation of Input credit available in Form GSTR 2A and Input credit availed reported inform GSTR9 under Table 6

8A- ITC as per GSTR-2A (Table 3 & 5 thereof)

This is auto populated by taking the total amount of Input credit available as per GSTR 2A

8B- ITC as per sum total 6(B) and 6(H) above

This takes the sum total of amounts mentioned from Table 6B and Table 6H

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 upto specified period.

The input credit Inward supplies related to FY 2021-22 availed in GSTR 3B under Table 4A (5) filed during the period April 2022 to November 2022

The values entered here should match with the amounts mentioned in Table 13

8D-Difference [A-(B+C)]

This auto calculates difference arising in Input credit available in GSTR 2A and Input credit availed reported in Table 8B and Input credit availed in the period April 2022 to November 2022 as mentioned in Table 8C

8E- ITC available but not availed and 8F- ITC available but ineligible

Report the Input credit available in GSTR 2A but Input credit was not availed in the GSTR 3B returns and the Input credit available in GSTR 2A but Input credit is not availed in the GSTR 3B returns due to being ineligible.

If difference is Table 8D is positive then the total of Table 8E and 8F should be equal to Table 8D

8G- IGST paid on import of goods (including supplies from SEZ)

Under this Table report the amount of tax paid on import of goods for FY 2021-22 mentioned in Form GSTR 3B under Table 4 A (1) filed during FY 2021-22

8H- IGST credit availed on import of goods (as per 6(E) above)

This auto populates the amount mentioned in Table 6(E)

8I- Difference (G-H)

Here the difference is auto populated between Table 8G and Table 8H

8J- ITC available but not availed on import of goods

If there is any difference between Table 8G and Table 8H then the amount reflected in Table 8I is reflected under this Table

8K Total ITC to be lapsed in current financial year

This is sum total of Table 8E +8F + 8J

Details needed for  Tax and Lates fees payable and paid                                                  

 Table 9

This reflects the tax payable of FY 2021-22 shown in GST returns of FY 2021-22 as per GSTR 9-Table 4N that includes tax payable from Taxable Outwards supplies, Advances and Inwards supplies and Tax paid as per GSTR 3B returns filed in FY 2021-22.

Table 9 tax liability is completely auto populated from Table 4.

Any Output tax liability that was not paid or admitted in GST Returns upto 30^th November 2022 can be reported in Table 4 which gets auto populated in Table 9 and payment can be done by filing DRC-03

Table 14

Although Table 14 is optional but it is advisable to report if details are mentioned in Table 10 and 11

The tax arising on outward supplies or amendments or Credit/Debit notes related to FY 2021-22 paid in GST Returns filed during the period April 2022 to November 2022 should be reported in Table 14.

The tax paid disclosure should match with the tax payable disclosed in Table 10+Table 11

Table 19

The late fees paid for FY  2021-22 needs to be disclosed here. If any late fees is payable then pay by filing DRC-03

Details needed for  Demands and Refund (Optional)

Table 15

15A- Total Refund claimed

Total refund applications done during FY 2021-22

15B-Total Refund sanctioned

Total refund sanctioned out of the refund applications done during FY 2021-22

15C- Total Refund Rejected

Total refund rejected out of the refund applications done during FY 2021-22

15D- Total Refund Pending

Total refund pending to be received out of the refund applications sanctioned during FY 2021-22

15E- Total demand of taxes

Total amount of demand raised by the GST Department during FY 2021-22

15F- Total taxes paid in respect of E above

Total amount of demand paid in FY 2021-22 out of the demand raised during FY 2021-22

15G- Total demands pending out of E above

Total amount of demand pending out of the demand raised during FY 2021-22

If any queries related to GSTR-9 return filing do connect on WhatsApp @ 9833634051 or mail at casanjonaa@gmail.com.

Thank you for reading.