GST Annual Return – It comprises of details regarding the outward and inward supplies made and received during the relevant FY. It is a consolidation of regular returns/ forms (GSTR-1, GSTR-3B) filed on a monthly / quarterly basis. All registered taxpayers (except for Input service distributor [ISD], composition scheme dealer [GSTR-9A applicable], non-resident taxable person, casual taxable person & GST TDS deductor) under GST must file GST Annual Return in Form GSTR-9 for every FY on or before 31st December following the end of such FY. The due date for filing annual return for FY 2018-19 has been presently extended till 30th Sep 2020.

Part-I Basic Details
Part-II Details of outward and inward supplies made during the financial year
Part-III Details of ITC for the financial year
Part-IV Details of tax paid as declared in returns filed during the financial year
Part-V Particulars of the transactions for the FY 18-19 declared in returns between April 19 till September 19
Part-VI Other information: Particulars of Demands and Refunds, HSN Summary, Late Fee etc.

Part-I: Basic Details

Table 1 – Financial year for which annual return is being filed

Table 2 – GSTIN

Table 3A – Legal name

Table 3B – Trade name (if any)

 Part-II: Details of Outward and inward supplies made during the financial year

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

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

  • Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here.
  • These will include details of supplies made to un-registered persons through E-Commerce operators, if any.
  • Details are to be declared as net of credit notes or debit notes issued during the Financial Year.
  • Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. This table shall be auto filled based on the outward supplies reported in GSTR-1.

Table 4B: Supplies made to registered persons (B2B) –

  • Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here.
  • These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis.
  • Details of debit and credit notes are to be mentioned separately.
  • Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.

Table 4C: Zero rated supply (Export) on payment of tax (except supplies to SEZs) – Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.

Supplies made by a registered taxpayer to a recipient outside India i.e. exports (both goods or services) or supply to an SEZ unit / developer shall be treated as Zero rated supplies in GST. Zero rated supplies may be made with payment of tax or without payment of tax under LUT. – Sec. 16 of IGST Act 2017

Table 4D: Supply to SEZs on payment of tax – Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.

Table 4E: Deemed Exports – Aggregate value of supplies which are in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.

“Deemed Exports” refers to supplies of goods manufactured in India (and not services) which are notified as deemed exports under Section 147 of the CGST/SGST Act, 2017. The supplies do not leave India. The payment for such supplies is received either in Indian rupees or in convertible foreign exchange. Deemed exports are not zero rated supplies by default, unlike the regular exports. Following category of transactions has been notified as Deemed Exports by CBIC vide notification no. 48/2017-CT:

1. Supply of goods by a registered person against Advance Authorisation.

2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation

3. Supply of goods by a registered person to Export Oriented Unit

4. Supply of gold by a bank or Public Sector Undertaking against Advance Authorisation.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/Deemed%20Exports%20in%20GST.pdf

Table 4F: Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) – Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.

As per the provision of time of supply of services, mentioned under Sec. 13 of CGST Act 2017, if the advance is received before the issue of the invoice the time of supply would be the date of receipt of advance. Thus, taxpayer receiving advance must pay GST on the amount received.

Note: For the supply of goods advance received is not subject to GST. The entire amount will be taxed on the issue of the invoice (w.e.f. 15th November 2017).

Table 4G: Inward supplies on which tax is to be paid on reverse charge basis –

  • Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.
  • This shall include supplies received from registered persons and unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.

Reverse charge mechanism [Sec 9 (3)] – Tax is liable to be paid under reverse charge by the recipient on specific goods and services, which are notified by the Government. (e.g. legal services, GTA services etc.)

Reverse charge mechanism [Sec 9 (4)] – Tax is liable to be paid under reverse charge by a specific class of registered person, upon receipt of specified category of goods and services, which are notified by the Government, from an unregistered person.

Table 4H: Sub-total (A to G above) – This field shall be auto calculated.

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

  • Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here.
  • Table 9B of FORM GSTR-1 may be used for filling up these details.
  • For 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table – Notification no. 56/2019-CT

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

  • Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here.
  • Table 9B of FORM GSTR-1 may be used for filling up these details.
  • For 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this table – Notification no. 56/2019-CT

Table 4K: Supplies / tax declared through Amendments (+) & Table 4L: Supplies / tax reduced through Amendments (-) –

  • Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here.
  • Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table. – Notification no. 56/2019-CT

Table 4M: Sub-total (I to L above) – This field shall be auto calculated.

Table 4N: Supplies and advances on which tax is to be paid (H + M) above – This field shall be auto calculated.

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

Table 5A: Zero rated supply (Export) without payment of tax –

  • Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here.
  • Table 6A of FORM GSTR-1 may be used for filling up these details.

Table 5B: Supply to SEZs without payment of tax –

  • Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here.
  • Table 6B of GSTR-1 may be used for filling up these details.

Table 5C: Supplies on which tax is to be paid by the recipient on reverse charge basis –

  • Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately.
  • Table 4B of FORM GSTR-1 may be used for filling up these details.

Table 5D: Exempted; Table 5E: Nil Rated & Table 5F: Non-GST supply (includes ‘no supply’) – 

  • Aggregate value of Exempted, Nil Rated and Non-GST supplies shall be declared here.
  • Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
  • For FY 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only. – Notification no. 56/2019-CT

Non-GST Supply – Goods and services on which GST is not levied at all. It doesn’t fall within the ambit of GST.

NIL Rated Supplies – Goods and services on which 0% GST is applicable. It falls within the ambit of GST.

Exempt supply – It means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax and includes non-taxable supply.

Table 5G: Sub-total (A to F above) – This field shall be auto calculated.

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

  • Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.
  • Table 9B of FORM GSTR-1 may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to fill Table 5A to 5F net of credit notes in case there is any difficulty in reporting such details separately in this table. – Notification no. 56/2019-CT

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

  • Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.
  • Table 9B of FORM GSTR-1 may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to fill Table 5A to 5F net of debit notes in case there is any difficulty in reporting such details separately in this table. – Notification no. 56/2019-CT

Table 5J: Supplies declared through Amendments (+) & Table 5K: Supplies reduced through Amendments (-)

  • Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here.
  • Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this table. – Notification no. 56/2019-CT

Table 5L: Sub-Total (H to K above) – This field shall be auto calculated.

Table 5M: Turnover on which tax is not to be paid (G + L above) – This field shall be auto calculated.

Table 5N: Total Turnover (including advances) (4N + 5M – 4G above) – This field shall be auto calculated.

Part-III: Details of ITC for the financial year

Table 6 – Details of Details of ITC availed during the financial year

Table 6A: Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) –

  • Total input tax credit availed in Table 4A of FORM GSTR-3B by the taxpayer would be auto-populated here.
  • This field is Non-editable. Taxpayer shall import the JSON file in to offline tool to check the total amount of input tax credit availed through Form GSTR 3B.

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

  • Aggregate value of ITC availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
  • Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H).
  • For FY 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. – Notification no. 56/2019-CT.

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

  • Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
  • Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. – Notification no. 56/2019-CT.
  • For FY 2018-19, the registered person shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. – Notification no. 56/2019-CT.

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

  • Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.
  • Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. – Notification no. 56/2019-CT.
  • For FY 2018-19, the registered person shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. – Notification no. 56/2019-CT.

Table 6E: Import of goods (including supplies from SEZs) –

  • Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods.
  • Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. – Notification no. 56/2019-CT.

Table 6F: Import of services (excluding inward supplies from SEZs) –

  • Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here.
  • Table 4(A)(2) of FORM GSTR3B may be used for filling up these details.

Table 6G: Input Tax credit received from ISD –

  • Aggregate value of input tax credit received from input service distributor shall be declared here.
  • Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.

Table 6H: Amount of ITC reclaimed (other than B above) under the provisions of the Act – Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.

Table 6I: Sub-total (B to H above)These fields shall be auto calculated.

Table 6J: Difference (I – A above) – These fields shall be auto calculated.

Table 6K: Transition Credit through TRAN-I (including revisions if any) – Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of thereof (whether upwards or downwards), if any shall be declared here. This field shall be auto filled based on the credit availed through Tran 1. However this field is allowed for edit.

Table 6L: Transition Credit through TRAN-II – Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-2 shall be declared here. This field shall be auto filled based on the credit availed through Tran 2. However this field is allowed for edit.

Table 6M: Any other ITC availed but not specified above – Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.

Form GST ITC 01: When a composition dealer withdraws from the option, this form has to be filed providing details of stock of inputs held by him as on the date on which the option is withdrawn. It has to be filed within 30 days from the date from which option is withdrawn. ITC on the said inputs shall be credited to the electronic credit ledger.

Form GST ITC-02: In the event of sale, merger, amalgamation or transfer of business, this form has to be filed requesting transfer of unutilized input tax credit lying in the electronic credit ledger of the transferor to the transferee. The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit shall be credited to his electronic credit ledger.

Table 6N: Sub-total (K to M above) – These fields shall be auto calculated.

Table 6O: Total ITC availed (I + N above) – These fields shall be auto calculated.

Table 7 – Details of ITC Reversed and Ineligible ITC for the financial year

Table 7A: As per Rule 37 – Reversal of input tax credit in the case of non-payment of consideration to the supplier within 180 days from the date of invoice.

Table 7B: As per Rule 39 – Reversal of ISD credit on account if issuance of credit note by the supplier to the ISD or reversal on account of any other reason.

Table 7C: As per Rule 42 – Reversal of ITC in respect of inputs and input services on account of goods or services used:

1. partly for making taxable supplies and partly for exempt supplies;

2. partly for the purpose of any business and partly for other purposes.

Table 7D: As per Rule 43 – Reversal of ITC in respect of capital goods on account of goods or services used:

1. partly for making taxable supplies and partly for exempt supplies;

2. partly for the purpose of any business and partly for other purposes.

Table 7E: As per section 17(5) – In-eligible credit mentioned under the said section. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9.

Table 7F: Reversal of TRAN-I credit – Reversal of transitional credit previously claimed vide Form GST TRAN-I

Table 7G: Reversal of TRAN-II credit – Reversal of transitional credit previously claimed vide Form GST TRAN-II

Table 7H: Other reversals (pl. specify) – Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM GST ITC -03 shall be declared in 7H. If taxpayer wants to specify more reversals then he can click on ‘+’ symbol to add more rows.

Form GST ITC-03: Any registered who opts for the composition scheme, or where the where the goods or services or both supplied by him become wholly exempt, he shall pay an amount vide For GST ITC-03, equivalent to the credit of input tax in respect of inputs, semi-finished goods, capital goods held in stock, on the day immediately preceding the date of exercising of such option.

Note: For FY 2018-19, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported – Notification No. 56/2019-CT.

Table 7I: Total ITC Reversed (Sum of A to H above) – These fields shall be auto calculated.

Table 7J: Net ITC Available for Utilization (6O – 7I) – These fields shall be auto calculated.

Table 8 – Other ITC related information

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

  • The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during the relevant Financial Year and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table.
  • This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
  • This field shall be auto-filled based on your GSTR-2A and the same is not allowed for Edit.
  • Taxpayer shall import the JSON file to check the auto filled details in table no 6A.
  • For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto-populated in this table.
  • For FY 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification) – Notification no. 56/2019-CT.

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

  • The input tax credit as declared in Table 6B and 6H shall be auto-populated here and the same shall not be allowed to be edited. If you want to make any changes then you need to do it in table no. 6B and 6H.
  • For FY 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification) – Notification no. 56/2019-CT.

Table 8C: For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019 –

  • For FY 2018-19, aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.
  • Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification) – Notification no. 56/2019-CT.

Table 8D: Difference [A-(B+C)] –

  • This field shall be auto calculated.
  • There may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.
  • For FY 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification) – Notification no. 56/2019-CT.

Table 8E: ITC available but not availed & Table 8F: ITC available but ineligible –

  • The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
  • You can’t enter negative value in this table.

Table 8G: IGST paid on import of goods (including supplies from SEZ) – Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.

Table 8H: IGST credit availed on import of goods (as per 6(E) above) – The input tax credit as declared in Table 6E shall be auto-populated here and the same is not allowed for edit. If taxpayer wants to change the credit availed on import of goods, then he shall make changes in table no 6E.

Table 8I: Difference (G-H) – This field shall be auto calculated.

Table 8J: ITC available but not availed on import of goods (Equal to I) – This field shall be auto calculated. If taxpayer wants to make any change in this field, then he shall make changes in table no 8G and 6E.

Table 8K: Total ITC to be lapsed in current financial year (E + F + J) – The total input tax credit which shall lapse for the current financial year shall be computed (auto filled) in this row.

Part-IV: Details of tax paid as declared in returns filed during the financial year

Table 9: Tax Paid –

  • Actual tax (including Interest, Late fee, Penalty, Others) paid through cash or ITC during the financial year shall be declared year.
  • Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
  • Paid through Cash and Paid through ITC columns shall be auto filled based on table no 6.1 of GSTR -3B and the same is non-editable.

Part-V: For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019

Table 10: Supplies / tax declared through Amendments (+) (net of debit notes) – & Table 11: Supplies / tax reduced through Amendments (-) (net of credit notes) – For FY 2018-19, 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, 2019 to September, 2019 shall be declared here.

Table 12: Reversal of ITC availed during previous financial year –

  • For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2019 to September, 2019 shall be declared here.
  • Table 4(B) of FORM GSTR-3B may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT.

Table 13: ITC availed for the previous financial year –

  • For FY 2018-19, 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 2019 to September 2019 shall be declared here.
  • Table 4(A) of FORM GSTR-3B may be used for filling up these details.
  • Any ITC which was reversed in the FY 2018-19 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20.
  • For FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT.

Table 14: Differential tax paid on account of declaration in 10 & 11 above – For FY 2018-19, Differential tax (including Interest) paid on account of transactions related to the previous financial year but declared in the returns filed for the months of April 2019 to September 2019 shall be reported in this table.

Part-VI: Other Information

Table 15A to 15G: Particulars of Demands and Refunds –

  • Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here.
  • Refund claimed will be the 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.
  • Refund sanctioned means the aggregate value of all refund sanction orders.
  • Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
  • Aggregate value of demands of taxes for which an order has been issued by the adjudicating authority shall be declared here.
  • Aggregate value of taxes paid out of the total value of demand as declared in 15E above shall be declared here.
  • Aggregate value of demands pending recovery out of 15E above shall be declared here.
  • For FY 2018-19, the registered person shall have an option to not fill the table 15A to 15G – Notification no. 56/2019-CT

Table 16A: Information on supplies received from composition taxpayers –

  • Aggregate value of supplies received from composition taxpayers shall be declared here.
  • Table 5 of FORM GSTR-3B may be used for filling up these details.
  • For FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT

A taxpayer whose turnover is below Rs 1.5 crore can opt for Composition Scheme. Refer Sec 10 of CGST Act 2017 for the conditions a taxpayer has to meet while opting this scheme.

Table 16B: Information on deemed supply under section 143 –

  • Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
  • For FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT

Deemed supply under section 143: 

Sec 143 (3) – Where the inputs sent for job work are not received back by the principal after completion of job work or are not supplied from the place of business of the job worker, within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.

Sec 143 (4) – Where the capital goods sent for job work are not received back by the principal after completion of job work or are not supplied from the place of business of the job worker, within a period of three year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.

“job work” means any treatment or process undertaken by a person (job worker) on goods belonging to another registered person (principal).

Table 16C: Information on goods sent on approval basis –

  • Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one hundred eighty days of such supply shall be declared here.
  • For FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT

Table 17: HSN Wise Summary of outward supplies –

  • Summary of outward supplies made against a particular HSN code to be reported only in this table.
  • It will be optional for taxpayers having annual turnover up to ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but up-to ₹ 5.00 Cr and at four digits‘ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods.
  • Quantity is to be reported net of returns (sold but returned).
  • Table 12 of FORM GSTR-1 may be used for filling up details in Table 17.
  • HSN code field is always user input in offline tool. However, at the time of clicking on Validate sheet, tool shall validate the HSN code details with Master.
  • For FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT

Table 18: HSN Wise Summary of Inward supplies –

  • Summary of supplies received against a particular HSN code to be reported only in this table.
  • It will be optional for taxpayers having annual turnover up to ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but up to ₹ 5.00 Cr and at four digits‘ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods.
  • Quantity is to be reported net of returns (purchased but returned).
  • HSN code field is always user input in offline tool. However, at the time of clicking on Validate sheet, tool shall validate the HSN code details with Master.
  • It may be noted that 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 FY 2018-19, the registered person shall have an option to not fill this table – Notification no. 56/2019-CT

Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.

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