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 30th 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 30th 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 30th 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 30th 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 30th 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 30th 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 30th 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 30th 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 30th 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 [email protected].
Thank you for reading.
Author Bio
F Y 2022-23 IMPORT IGST AVAILED IN F Y 2023-24. WO kahape dikhana GSTR9 FY 2022-23.Actual IGST paid he 100000 and 3B availed 70000. so 30000 Difference kahape dekhana he ?. Table 8G actual Paid 100000? and Table 8H 70000 ? Diffrence autometic Table 8K lapsed dikharaha he..
So My question Is Kaha pe dikhana he ?
hello madam
if I have amended invoice related f. y. 2022-23 before specified period during f. y. 2023-24. how to treat this in HSN WISE summary table of GSTR 9 OF F. Y. 2022-23.
Pls reply thanks
Hi Alok,
The HSN Wise summary of Outward supplies has to match with the total of outward supplies appearing in Pt.V after table 10 and 11.
In short your HSN Wise summary should match with the actual outward supplies of F.Y 2022-23.
GSTR-9 OF FY 2020-21 SHOW TABLE NO. 10 IN RESPECT OF OUTWARD SUPPLY RELATED TO FY 2020-21 TO SHOW IN GSTR-3B OF APRIL -21 TO SEPT-21, NOW HOW TO SHOW IN GSTR-9 OF FY 2021-22 BECAUSE TABLE NO. 4 INCLUDE THE SAME
Hi Ankur,
Form GSTR 9 is reconciliation of output and input details with books of accounts and GSTR 1 and GSTR 3B of particular Financial Year. This form is basis for Department to verify if tax was less paid or credit was excess claimed as compared to books of accounts.
Supplies of 2020-21 reported in April to Sept 21 reflected in Table 10 of GSTR 9 20-21 is correct .This supply details will not appear in Form GSTR 9 of FY 21-22
Now in GSTR 9 2021-22 only supplies related 21-22 has to reported ,any amendment reversals of 21-22 should be reflected .The heading of Table 4 is -“Details of advances, inwards and outward supplies made during the financial year on which tax is payable” It states made during the financial year so it is related only to that year for which the return is being filed.
Madam
can you please resolve if hsn code is not given for any invoice while filing gstr 1 for FY 2021-22, do we need to report the same while filing gstr 9?
Thanks in Advance
Yes HSN on Outward supplies under Table 17 is compulsory as per Notification 14/2022 on 5th July which states that
against serial numbers 17 and 18, –
(I) after the words, letters and figures ―for taxpayers having annual turnover above ₹
5.00 Cr.‖, the words, letters and figures ―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.‖
shall be inserted;
(II) the following paragraph shall be inserted at the end, namely: –
―For FY 2021-22, the registered person shall have an option to not fill Table 18.‖;
Madam, thank you for your valuable analysis and very helpful to us. My one query is, I missed to report one outward supply in gstr 1 and 3b filed during FY 2021-22. But the same has been reported in gstr 1 and 3b in July 2022 by mentioned the invoice date of 30.11.2021. but same was reported not thru amendment of 9A ,9C.
Now can such supply will be shown/ reported in table 10 or such such supply will be count of supply of FY 2021-22. what should I do
Thanking you and regards
Hi Raj Sir,
Thanks for appreciating my article.
Regarding your query -Yes you have to show supplies of FY 21-22 mentioned in FY 22-23 under Table 10 and Table 11. As the Tables 10 and 11 are under Part V which states-“Particulars of the transactions for the previous FY declared in returns of April to September of
current FY or up to the date of filing of annual returns of previous FY whichever is earlier”
WHERE TO SHOW ITC REVERSED IN GSTR 3B TABLE 4 (B) (2) IN ANNUAL RETURN?
Hi Sajid,
The ITC Reversal reflected in GSTR 3B -4(2) has to be shown Under Table 7 H1-Other reversals.
Hello , Hope you’re doing good !!
if i put gross ITC in Table 6B & and ITC reversal which from GSTR 3B in Table 7H then total ITC will reflect in Table 8B (before deduct Credit Note) more than Table 8A. the net result in difference in 8D. what consequences will happened in future. Should i pay this difference ?
Hi Ramkumar,
My views on your query is that:-
There will always be difference in Table 8 due to non consideration of below factors
a) Reversals not considered-As declared in Table 7
b) Previous year credit availed or reversed -As shown in Table 12 and Table 13
c) Current year’s credit availed and reversed in next year reflected in next year’s GSTR 9
If Table 8 difference still exists inspite of considering above factors then it means there is excess credit availed which must be paid through DRC-03
My suggestion would be to always have a reconciliation working on the basis of points mentioned above for our proof and better explanation to department incase of GST Notice received for Table 8 difference.
Thank you.
Have a Nice Day!!!
Hi Mam Sanjona , Good Morning ! Thanks for great reply.
Million thanks if you can write us back for the below.
a) Reversals not considered-As declared in Table 7 –
1. If system not considered in Table 7 Reversal then what is impact of our Credit Note received from supplier for Goods return
2. All our ITC claimed during Financial year based on 2B not GSTR2A and
3. All our ITC claimed during Financial year after adjusted Credit Note.
4. Table 8A Coloumn is auto populated Net ITC (after adjusted Credit Note) & Table 8B dereived from 6B – 6H was Gross ITC so always it’s looks Excess Claimed.
ITC During FY – 2021-22
Table – 6
IGST SGST CGST
A ITC -GSTR 3B 247,102.18 10,141,315.10 10,141,315.10
B Inward Supplies 247,102.18 10,138,520.60 10,138,520.60
D Inward Supplies – RCM – 2,794.50 2,794.50
O Total ITC Availied 247,102.18 10,141,315.10 10,141,315.10
Table – 7
H1 Other Reversal (479.94) (114,225.71) (114,225.71)
J Net ITC Available for Utilization 246,622.24 10,027,089.39 10,027,089.39 Claimed ITC during FY-21-22
Table – 8
A TC as per GSTR-2A (Table 3 & 5 thereof) 246,622.27 10,043,675.94 10,043,675.94
B ITC as per sum total of 6(B) and 6(H) above 247,102.18 10,138,520.60 10,138,520.60
D Difference (479.91) (94,844.66) (94,844.66)
Hi Mam Sanjona , Good Morning ! Thanks for great reply.
Million thanks if you can write us back for the below.
a) Reversals not considered-As declared in Table 7 –
1. If system not considered in Table 7 Reversal then what is impact of our Credit Note received from supplier for Goods return
2. All our ITC claimed during Financial year based on 2B not GSTR2A and
3. All our ITC claimed during Financial year after adjusted Credit Note.
4. Table 8A Coloumn is auto populated Net ITC (after adjusted Credit Note) & Table 8B dereived from 6B – 6H was Gross ITC so always it’s looks Excess Claimed.
ITC During FY – 2021-22
Table – 6
IGST SGST CGST
A ITC -GSTR 3B 247,102.18 10,141,315.10 10,141,315.10
B Inward Supplies 247,102.18 10,138,520.60 10,138,520.60
D Inward Supplies – RCM – 2,794.50 2,794.50
O Total ITC Availied 247,102.18 10,141,315.10 10,141,315.10
Table – 7
H1 Other Reversal (479.94) (114,225.71) (114,225.71)
J Net ITC Available for Utilization 246,622.24 10,027,089.39 10,027,089.39 Claimed ITC during FY-21-22
Table – 8
A TC as per GSTR-2A (Table 3 & 5 thereof) 246,622.27 10,043,675.94 10,043,675.94
B ITC as per sum total of 6(B) and 6(H) above 247,102.18 10,138,520.60 10,138,520.60
D Difference (479.91) (94,844.66) (94,844.66)
Hi Ramkumar,
Thank you for your appreciation.
Below are my responses to your queries understood by me.
1. If system not considered in Table 7 Reversal then what is impact of our Credit Note received from supplier for Goods return
Have you shown Credit note ITC under Table 4.b in GSTR 3B or directly taken net credit in Table 4A (Eligible ITC)
If you have shown Input credit net of credit note in Table 4A in your GSTR 3B then I would advice you to show net credit in Table 6 B under GSTR 9.
But if you have correctly shown Gross credit in Table 4A and Reversal of credit under Table 4B in GSTR 3B then correctly reflect the reversal under Table 7 in GSTR 9.
There would be no issues if system does not auto populates the reversal credit since you have proof of documents as credit notes and GSTR 3B
2. All our ITC claimed during Financial year based on 2B not GSTR2A
That is correct as per GST Rules credit in GSTR 3B has to be claimed as per GSTR 2B
But I know the issue is that GSTR 9 considers GSTR 2A .So that is why it is better to have excel copies of monthly GSTR 2B and GSTR 2A saved while filing GSTR 3B.Also GSTR 2A changes every month as per the GSTR 1 filed by corresponding .So it is better to always check on updated GSTR 2A entries
Now for your GSTR 9 ,just check your GSTR 2A excel total credit and GSTR 2B monthly excel total verified ,find out which entry is causing variation
3. All our ITC claimed during Financial year after adjusted Credit Note.
You mean in Table 4 A you have claimed net ITC?
If yes then show Input credit with net effect under Table 6 in GSTR 9.
If you mean that the overall credit availed in GSTR 3B after considering Table 4A-Table 4B is net off credit note then its correct and credit note reversal credit should be shown under Table 7 in GSTR 9.
4. Table 8A Column is auto populated Net ITC (after adjusted Credit Note) & Table 8B derived from 6B – 6H was Gross ITC so always it’s looks Excess Claimed. ITC During FY – 2021-22 Table – 6 IGST SGST CGST A ITC -GSTR 3B 247,102.18 10,141,315.10 10,141,315.10 B Inward Supplies 247,102.18 10,138,520.60 10,138,520.60 D Inward Supplies – RCM – 2,794.50 2,794.50 O Total ITC Availied 247,102.18 10,141,315.10 10,141,315.10 Table – 7 H1 Other Reversal (479.94) (114,225.71) (114,225.71) J Net ITC Available for Utilization 246,622.24 10,027,089.39 10,027,089.39 Claimed ITC during FY-21-22 Table – 8 A TC as per GSTR-2A (Table 3 & 5 thereof) 246,622.27 10,043,675.94 10,043,675.94 B ITC as per sum total of 6(B) and 6(H) above 247,102.18 10,138,520.60 10,138,520.60 D Difference (479.91) (94,844.66) (94,844.66)
So the difference of 479.91 is reflected under Table 7-So there won’t be any issues with that
For CGST and SGST difference of Rs 94,844.66
The reversal under Table 7 is Rs 1,44,225.71,which means you have claimed less credit of Rs 19,381.05 hence from GST Department point of view there is no loss of revenue for them. Thus there will not be any query raised for this. Only for your books of accounts credit please find out by comparing with GSTR 2A and your credit availed which Input credit of Rs 19,381.05 is not claimed by you.
I would advice to have invoice copies of all credit availed and reversed by you. Eg For Table 7 reversal amount shown should match with the total of all credit notes
Hope my understanding of your queries were correct, if not you could contact me @ 9833634051 /mail me at [email protected]
Thank you.
Dear madam,
Thanks for your valuable explanation. I want to know if I have left the Inward Services on which RCM is payable to be included in FY 2021-22 GSTR 3B and paid in next FY 2022-23 upto October ,22 GSTR 3B return. Wheather it should be included in Table 10 for GSTR 9 for FY 2021-22 or in next year Annual Return.
Hi Sir,
Thanks for the appreciation.
Regarding your RCM query –
If you disclose this in Table 10 it will add up your Outward supplies ,this will cause mismatch in turnover as compared to your books.
So better in next year’s annual return it will be auto populated in Table 4G and claim as input in Table 6C or 6D
Thank you very much Madam ,for your suggestion.
Very nice analysis. Would wish to carry forward your exercise towards analysing 9 vis a vis 9C if possible.
Best wishes
Thanks for the heads up Sir.