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On the last day of the year, CBIC declared the final formats to be followed for filing annual returns in Form GSTR 9, Form GSTR 9A and Form GSTR 9C. Over our next three blogs, we will share with you the final formats and guides for filing these returns.

Form GSTR 9 – Quick Rules

To begin with, it will be mandatory to file Form GSTR 1 and Form GSTR 3B for FY 2017-18 before you file this return, i.e. details for the period July 2017 to March 2018. Additional liability for the FY 2017-18, which is not declared in Form GSTR 1 and Form GSTR 3B may also be declared in this return. However, you will not be able to claim ITC which is unclaimed during FY 2017-18 through this return.

Towards the end of the return, you will also be given an option to pay any additional liability declared in this Form, through Form DRC 03, but this must be paid only via your electronic cash ledger.

Part 1: Form GSTR 9 – Basic Details

Part 1 of Form GSTR 9 requires you to fill in some basic details with regards to your business –

  • Financial Year
  • GSTIN
  • Legal Name
  • Trade Name (if any)

Part 2: Details of Outward and Inward supplies made during the Financial Year

Part 2 of Form GSTR 9 consists of the details of all outward supplies and advances received during the financial year for which the annual return is filed. It may be noted, that all the supplies for which payment has been made via Form GSTR 3B between July 2017 to March 2018, shall be declared in this part.

Part 2 of Form GSTR 9 comprises of the following tables:

Table No.Details
4AAggregate 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 through e-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard.

Table 5 and 7 along with respective amendments in Table 9 and 10 of Form GSTR 1 may be used for filling up these details.

4BAggregate 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 4C of Form GSTR 1 may be used for filling up these details.

4CAggregate 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.

4DAggregate value of supplies to SEZs on which tax has been paid shall be declared here.

Table 6B of Form GSTR 1 may be used for filling up these details.

4EAggregate value of supplies 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.

4FDetails 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.

4GAggregate 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, 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.

4IAggregate 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.

4JAggregate 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.

4K & 4LDetails 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 9C of Form GSTR 1 may be used for filling up these details.

5AAggregate 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.

5BAggregate 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.

5CAggregate 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.

5D,5E & 5FAggregate 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.

5HAggregate 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.

5IAggregate 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.

5J & 5KDetails 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 9C of Form GSTR 1 may be used for filling up these details.

5NTotal turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include the amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.

Part 3: Details of ITC for the Financial Year

Part 3 of Form GSTR 9 consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed.

Part 3 of Form GSTR 9 comprises of the following tables:

Table No.Details
6ATotal input tax credit availed in Table 4A of Form GSTR 3B for the taxpayer would be auto-populated here.
6BAggregate 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 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. 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) below.

Table 4(A)(5) of Form GSTR 3B may be used for filling up these details. 

6CAggregate 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.

6DAggregate 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.

6EDetails 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.

6FDetails of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here.

Table 4(A)(2) of Form GSTR 3B may be used for filling up these details.

6GAggregate 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.

6HAggregate value of input tax credit availed, reversed and reclaimed shall be declared here.
6JThe difference between the total amount of input tax credit availed through Form GSTR 3B and input tax credit declared in rows B to H shall be declared here. Ideally, this amount should be zero.
6KDetails of transition credit received in the electronic credit ledger on filing of Form GST TRAN 1 including revision of TRAN 1 (whether upwards or downwards), if any, shall be declared here.
6LDetails of transition credit received in the electronic credit ledger after filing of Form GST TRAN 2 shall be declared here.
6MDetails 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.
7A, 7B, 7C, 7D, 7E, 7F, 7G & 7HDetails of input tax credit reversed due to ineligibility or reversals shall be declared here. This column should also contain details of any input tax credit reversed and details of ineligible transition credit claimed under Form GST TRAN 1 or Form GST TRAN 2 and then subsequently reversed.

Table 4(B) of Form GSTR 3B may be used for filling up these details.

Any ITC reversed through Form ITC 03 shall be declared in 7H. 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 the amount mentioned in Table 4D of Form GSTR 3B was included in Table 4A of Form GSTR 3B, then entry will appear in Table 7E of Form GSTR 9.

8AThe total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in Form GSTR 2A (Table 3 and 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.
8BThe input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8CAggregate 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 July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here.

Table 4(A)(5) of Form GSTR 3B may be used for filling up these details.

8DAggregate value of the input tax credit which was available in Form GSTR 2A (Table 3 and 5 only) but not availed in Form GSTR 3B returns shall be computed based on values of 8A, 8B and 8C. However, 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.
8E & 8FThe 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.
8GAggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8HThe input tax credit as declared in Table 6E shall be auto-populated here.
8KThe total input tax credit which shall lapse for the current financial year shall be computed in this row.

Part 4: Details of tax paid as declared in returns filed during the Financial Year

Part 4 of Form GSTR 9 details the actual taxes paid during the financial year. Payment of tax under Table 6.1 of Form GSTR 3B may be used for filling up these details. In this table, the following details are filled:

  • Integrated Tax
  • Central Tax
  • State/UT Tax
  • Cess
  • Interest
  • Late fee
  • Penalty
  • Other

Part 5: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY, whichever is earlier

Part 5 of Form GSTR 9 consists of particulars of transactions for the previous financial year but paid in the Form GSTR 3B of April to September of current FY, or date of filing of Annual Return for previous financial year, whichever is earlier.

Part 5 of Form GSTR 9 comprises of the following tables:

Table No.Details
10 & 11Details 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, 9B and 9C of Form GSTR 1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here.

Table 4(B) of Form GSTR 3B may be used for filling up these details.

13Details 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 to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. However, any ITC which was reversed in the FY 2017-18 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

Table 4(A) of Form GSTR 3B may be used for filling up these details. 

Part 6: Other Information

Part 6 of Form GSTR 9, mainly consists of other details and comprises of the following tables:

Table No.Details
15A, 15B, 15C & 15DAggregate 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.
15E, 15F and 15GAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16AAggregate 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.

16BAggregate value of all deemed supplies from the principal to the job-worker shall be declared here.
16CAggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18Summary of supplies effected and received against an HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover up to INR 1.5 Crore. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above INR 1.5 Crore but up to INR 5 Crore and at four digits level for taxpayers having annual turnover above INR 5 Crore. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. 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.

Table 12 of Form GSTR 1 may be used for filling up details in Table 17.

19Late fee will be payable if annual return is filed after the due date.

Watch this space for our upcoming blogs on Form GSTR 9A and Form GSTR 9C.

For other recent notifications, refer our blog on the 31st GST Council Meeting.

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Pramit Pratim Ghosh

Author: Pramit Pratim Ghosh

Pramit, who has been with Tally since May 2012, is an integral part of the digital content team. As a member of Tally’s GST centre of excellence, he has written blogs on GST law, impact and opinions - for customer, tax practitioner and student audiences, as well as on generic themes such as - automation, accounting, inventory, business efficiency - for business owners.