GSTR-9

Table Heading Description Source

number

Part I Basic Details

1 Financial Year FY relevant for the year in Auto-populated on

which annual return is being GSTN
filed.

2 GSTIN GST identification number. Auto-populated on

Note that GSTR-9 will be filed GSTN
for each GST registration taken
during the year 2017-18.

3A Legal Name Legal name of the business as Auto-populated on

registered with the GSTN GSTN

3B Trade Name(if To be declared only if present. Auto-populated on

any) Trade name and legal name GSTN
are not used interchangeably.

Part II Details of Outward and inward supplies declared during the financial
year

4A Supplies made The total value of all supplies Table 5, Table 7

to unregistered made between July 2017- along with
persons (B2C) March 2018 to customers and respective
unregistered persons, by self or amendments in
through an e-commerce Table 9 and Table
platform, net of credit or debit 10 of FORM
notes and CGST, SGST and/or GSTR-1 for the
IGST, cess if any, charged on period
the same

4B Supplies made The total value of all supplies Table 4A and

to registered made between July 2017- Table 4C of FORM
persons March 2018 to registered GSTR-1
(B2B) persons(including UIN), by self
or through an e-commerce
platform, and CGST, SGST
and/or IGST, cess if any,
charged on the same( tax)Note
that supplies made where
 reverse charge provision
applies is not to be included.
Credit and debit notes raised
on these must be declared
separately at Table 4I and 4J

4C Zero-rated The total value of exports Table 6A of FORM

supply (Export) (except supplies to SEZs) on GSTR-1 must be
on which tax has been bifurcated between
payment of tax paid shall be declared here. tax paid and not
(except Those supplies on which tax is paid supplies and
supplies to not paid by obtaining LUT/bond then used
SEZs) must not be declared here

4D Supply to SEZs Total supplies to SEZs on Table 6B of

on payment of which tax has been paid GSTR-1 must be
tax bifurcated between
tax paid and not
paid supplies and
then used

4E Deemed The total value of supplies in Table 6C of FORM

Exports the nature of deemed exports GSTR-1 must be
on which tax has bifurcated between
been paid tax paid and not
paid supplies and
then used

4F Advances on Details of all unadjusted Table 11A of

which tax has advances i.e. advance have FORM GSTR-1 to
been been received and tax has be referred.
paid but invoice been paid but invoice has not
has not been been issued in the current year
issued ( Not covered in tables 4A to
4E)

4G Inward supplies -The total value of supplies Table 3.1(d) of

on which tax is received(purchase) and tax, FORM GSTR-3B is
to be where tax is paid by the to be referred
paid on a taxpayer under RCM
reverse charge -Includes advances and net of
basis credit
and debit notes
-Includes the aggregate value
of all import
of services

4I Credit Notes The total value of credit notes Table 9B of FORM

 issued in issued by taxpayer in respect of GSTR-1
respect of B to B supplies (4B),
transactions exports (4C), supplies to SEZs
specified in (B) (4D) and deemed exports (4E)
to (E) and tax thereon
above (-)

4J Debit Notes The total value of credit notes Table 9B of FORM

issued in issued by taxpayer in respect of GSTR-1
respect of B to B supplies (4B),
transactions exports (4C), supplies to SEZs
specified in (B) (4D) and deemed exports (4E)
to (E) and tax thereon
above (+)

4K Supplies/tax -The total value of amendments Table 9A and Table

declared made and tax thereon, to B to B 9C of FORM
through supplies (4B), exports (4C), GSTR-1
Amendments supplies to
(+) SEZs (4D) and deemed exports
(4E), credit notes (4I), debit
notes (4J) and
refund vouchers
-The total must be of those
amendments that have an
effect of increasing value and
tax

4L Supplies/tax -The total value of amendments Table 9A and Table

reduced made and tax thereon, to B to B 9C of FORM
through supplies (4B), exports (4C), GSTR-1
Amendments supplies to
(-) SEZs (4D) and deemed exports
(4E), credit notes (4I), debit
notes (4J) and
refund vouchers
-The total must be of those
amendments that have an
effect of decreasing value and
tax

5A Zero-rated The aggregate value of exports Table 6A of FORM

supply (Export) (except supplies to SEZs) on GSTR-1 must be
without which tax has not been paid bifurcated between
payment of tax tax paid and not
 paid supplies and
then used

5B Supply to SEZs The total value of supplies to Table 6B of

without SEZs on which tax has not GSTR-1 must be
payment of been paid bifurcated between
tax tax paid and not
paid supplies and
then used

5C Supplies on The total value of supplies Table 4B of FORM

which tax is to made to registered persons on GSTR-1
be paid which tax is
by the recipient payable by the recipient of the
on reverse taxpayer on a reverse charge
charge basis
basis

5D Exempted The total value of exempt Table 8 of GSTR-1

supplies must be declared. can be referred

5E Nil Rated The total value of Nil-rated Table 8 of GSTR-1

supplies must be declared. can be referred
Example: Supply of Petrol

5F Non-GST The total value of Non-GST Table 8 of GSTR-1

supply supplies must be declared. can be referred
Example: Supply of alcoholic
beverages

5H Credit Notes The total value of credit notes Table 9B of FORM

issued in issued in respect of supplies GSTR-1
respect of declared in
transactions 5A,5B,5C, 5D, 5E and 5F
specified
in A to F above
(-)

5I Debit Notes The total of debit notes issued Table 9B of FORM

issued in in respect of supplies declared GSTR-1
respect of in
transactions 5A,5B,5C, 5D, 5E and 5F
specified
in A to F above
(+)

5J Supplies -The total value of amendments Table 9A and

declared made to exports (except 14
 through supplies to SEZs) and supplies Table 9C of FORM
Amendments to SEZs on which tax has not GSTR-1
(+) been paid must be declared
-The total must be of those
amendments that have an
effect of increasing value

5K Supplies -The total value of amendments Table 9A and Table

reduced made to exports (except 9C of FORM
through supplies to SEZs) and supplies GSTR-1
Amendments to SEZs on which tax has not
(-) been paid must be declared
-The total must be of those
amendments that have an
effect of decreasing value

Part III Details of ITC as declared in returns filed during the financial year

6A The total This is the sum total of Table Auto-populated

amount of input 4A of FORM GSTR-3B for 9
tax credit months
availed through
FORM
GSTR-3B

6B Inward supplies Proper classification of ITC as Table 4(A)(5) of

(other than Inputs, Input services and FORM GSTR-3B
imports Capital goods is required while can be used
and inward declaring CGST, SGST, IGST
supplies liable and cess, if any
to reverse
charge but Note that this shall not include
includes ITC which was availed,
services reversed and then reclaimed in
received the ITC ledger as it will be
from SEZs) separately declared at 6H

6C Inward supplies Proper classification of ITC as Table 4(A)(3) of

received from Inputs, Input services and FORM GSTR-3B
unregistered Capital goods is required while may be used
persons liable declaring CGST, SGST, IGST
to reverse and cess, if any.
charge (other
than B above) Purchases made from
on unregistered persons on which
which tax is RCM applies must be declared
paid & ITC here
 availed

6D Inward supplies Proper classification of ITC as Table 4(A)(3) of

received from Inputs, Input services and FORM
registered Capital goods is required while GSTR-3B should
persons liable declaring CGST, SGST, IGST be referred
to reverse and cess, if any.
charge (other
than B above) Purchases made from
on unregistered persons on which
which tax is RCM applies must be declared
paid and ITC here
availed

6E Import of goods Proper classification of ITC as Table

(including Inputs and Capital goods is 4(A)(1) of FORM
supplies required while declaring CGST, GSTR-3B to be
from SEZs) SGST, IGST and cess, if any. referred

6F Import of Note that this should exclude Table 4(A)(2) of

services purchases from SEZs FORM GSTR-
(excluding 15
inward supplies 3B may be used for
from filling up these
SEZs) details

6G Input Tax credit The total value of input tax Table 4(A)(4) of
received from credit received from input FORM GSTR-3B
ISD service distributor should be may be used and
declared confirmed with
GSTR-6A

6H Amount of ITC The total value of input tax This must be the
reclaimed credit availed, reversed and amount that was
(other than B reclaimed under the identified while
above) under provisions of the Act shall be calculating 6B of
the declared here this form
provisions of
the Act

6J Difference (6I - Where I=totals of 6B to 6H Will be calculated

6A above) based on values
The difference between the entered in Table 6
total amount of input tax credit of this form. The
availed through purpose of
FORM GSTR-3B and input tax identifying the
credit declared in row B to H amount is to know
 shall be declared any excess or short
here. Ideally, this amount credit claimed.
should be zero.

6K Transition Details of transition credit TRAN-I as reflected

Credit through received in the electronic credit in electronic credit
TRAN-I ledger on filing of ledger
(including FORM GST TRAN-I including
revisions if revision of TRAN-I
any)

6L Transition Details of transition credit TRAN-II as

Credit through received in the electronic credit reflected in
TRAN-II ledger after filing electronic credit
of FORM GST TRAN-II ledger

6M Any other ITC Details of ITC availed but not FORM ITC01
availed but not covered in any of heads and FORM ITC-02
specified above specified under 6B to if any filed in the
6L above shall be declared financial year
here 2017-18 must be
referred

7A , 7B, Details of ITC Following are covered: Table 4(B) of

7C, 7D, reversed and ● Rule 37: Reversal due to FORM GSTR-3B
7E, 7F, Ineligible ITC non-payment of the invoice may be used. Also
7G and as declared in within 180 days of Invoice for Table
7H returns filed date 7H-others, refer
during the ● Rule 39: Reversal of ITC ITC reversed in
financial year received from ISD due to ITC-03
the credit note
● Rule 42: Reversal of credit
portion of inputs/input
services attributable to
exempt supplies or
non-business purpose
● Rule 43: Reversal of credit
portion of capital goods
attributable to exempt
supplies or non-business
purpose
● Section 17(5): Ineligible
credit
● [Reversal of TRAN-I
● Reversal of TRAN-II]:
ineligible transition credit
● Others
8A ITC as per This would be the aggregate of Auto-populated
GSTR-2A all the input tax credit that has
(Table 3 & 5 been declared by the
thereof) corresponding suppliers in their
FORM GSTR-I, as reflected in
GSTR-2A of the taxpayer.

8B ITC as per sum Total ITC eligible and claimed The input tax credit
total of 6(B) during the year must be as declared in
and 6(H) above declared Table 6B and 6H of
this form shall be
auto-populated
here.

8C ITC on inward ITC that is claimed between Table 4(A)(5) of

supplies (other April 2018 to September 2018 FORM GSTR-3B
than imports but relates to the FY 2017-18 may be used
and inward
supplies liable
to reverse
charge but
includes
services
received from
SEZs) received
during 2017-18
but availed
during April to
September,
2018

8D Difference[8A-( Difference between ITC Will be calculated

8B+8C)] available in GSTR-2A and ITC based on values
availed in the GSTR-3B for FY entered in Table 6
2017-18 of this form. The
purpose of
identifying the
amount is to know
any excess or short
credit claimed
between GSTR-3B
and GSTR-2A

8E ITC available Aggregate value of the input tax Refer 8D of this

but not availed credit which was available in form after thorough
 (out of D) FORM GSTR2A (table 3 & 5 reconciliation at
only) but not availed/ missed it, invoice level. 8E
in any of the FORM GSTR-3B and 8F must add
returns up to 8D

8F ITC available Aggregate value of the input tax Refer 8D of this

but ineligible credit that was not availed as form after thorough
(out of D) the same was ineligible reconciliation at
invoice level. 8E
and 8F must add
up to 8D

8G IGST paid on Aggregate value of IGST paid Refer Table 4A(1)

import of goods at the time of imports (including of GSTR-3B for FY
(including imports from SEZs) during the 2017-18
supplies from financial year shall be declared
SEZ) here

8H IGST credit The input tax credit availed on Auto-populated

availed on import of goods, as declared in
import of goods Table 6E of this form
(as per 6(E)

8J ITC available Difference between 8G and 8H Must be calculated

but not availed of this form to know the
on import of difference of ITC
goods that can still be
claimed on import
of goods( IGST)

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

9 Tax paid in the Proper bifurcation for each item Table 6.1 of FORM
form of must be as tax payable, Tax GSTR-3B -
CGST, SGST, paid through cash and by using Payment of Tax is
IGST, UTGST, ITC. These are the actual tax to be referred
Cess, Interest, paid during the financial year
Late fees,
Penalty, Other

Part V Particulars of the transactions for the previous FY declared in returns of

April to September of current FY or upto date of filing of annual return
of previous FY whichever is earlier

10 & 11 Supplies / tax Details of additions or Table 9A, Table 9B

declared amendments to any of the and Table 9C of
through supplies already declared in the FORM GSTR-1 of
Amendments returns of the previous financial April 2018 to
 (+) (net of debit year 2017-18, made between September 2018 or
notes) April 2018 and September 2018 date of filing of
Annual Return for
& the previous
financial year,
Supplies / tax whichever is earlier
reduced
through
Amendments
(-) (net of credit
notes)

12 Reversal of ITC Total value of reversal of ITC Table

availed during which was availed in the 4(B) of FORM
previous previous financial year 2017-18 GSTR-3B may be
financial year but reversed in returns filed for used
the months of April 2018 to
September 2018 or date of
filing of Annual Return for
previous financial year ,
whichever is earlier

13 ITC availed for Details of ITC for goods or Table 4(A) of

the previous services received in the FORM GSTR-3B
financial year previous financial year 2017-18 may be used
but ITC for the same was
availed in returns filed for the
months of April 2018 to
September 2018 or date of
filing of Annual Return for the
previous financial year
whichever is earlier

14 Differential tax This will be the tax to be paid Table 9A, Table 9B
paid on and the amount of tax paid on and Table 9C of
account of amendments pf FY 2017-18 FORM GSTR-1 of
declaration in made between April 2018 to April 2018 to
10 & 11 above September 2018 in the form of September 2018
CGST, SGST, UTGST, IGST,
Cess and Interest

Part VI Other Information

15A, Total Refund -Total refund claimed will be the

15B, claimed, aggregate value of all the
15C and sanctioned, refund claims filed in the
15D rejected, financial year 2017-18 starting
 pending July 2017 and will include
sanction 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.

15E, Total amount of The total value of demands of

15F & taxes taxes for which an order
15G demanded, confirming the demand has
paid and been issued by the GST
pending authority and along with details
payment of payment made or pending
recovery must be declared

16A Supplies Aggregate value of supplies Table 5 of FORM

received from received from composition GSTR-3B may be
Composition taxpayers used
taxpayers

16B Deemed supply Aggregate value of all deemed By verifying Job

under Section supplies from the principal to works initiated
143 the job-worker in terms of during the year as
sub-section (3) inputs and per books of
sub-section (4) capital goods of accounts. Since
Section 143 of the CGST Act, time limit of 1 year
are not received within the and 3 year will not
stipulated time of one and three get triggered as on
years respectively 31st March 2018,
there will not be
any 13 transaction
to be reported here.

Note goods sent to

job worker before
July 2017 and
returned between
the periods July
 2017 to March
2018 will not get
attracted here.

16C Goods sent on Aggregate value of all deemed From the books of
approval basis supplies for goods which were accounts/ stock
but not sent on approval basis but were records
returned not returned to the principal
supplier within 180 days of
such supply

17 HSN Wise Summary of supplies effected Table 12 of FORM

Summary of against a particular HSN code GSTR-1 can be
outward to be reported only in this table. referred
supplies Quantity is to be reported net of
returns

18 HSN Wise Summary of supplies received Purchase register

Summary of against a particular HSN code and the Stock
Inward supplies to be reported only in this table. register
Quantity is to be reported net of
returns

19 Late fee The late fee will be payable if Not applicable

payable and annual return is filed after the
paid due date for the Central tax and
the State tax separately