Quickly filing of Annual Return GSTR 9 under GST Act
GSTR 9 is to be filed by regular taxpayer registered under GST . GSTR 9 of Annual Return format Notified : Download /Print .You can refer GST Annual Return GSTR 9 : Free Video Tutorials . Here is the Quick guide on filling GSTR 9 and source of data to be taken while filing GSTR 9 .
| Parts of the GSTR-9 | Information required |
| Part-I | Basic details. |
| Part-II | Details of Outward and Inward supplies declared during the financial year. |
| 4. Details of advances, inward & outward supplies on which tax is payable as declared in returns filed during the financial year | |
| 5. Details of outward supplies on which tax is not payable as declared in returns filed during the financial year | |
| Part-III | Details of ITC as declared in returns filed during the FY. |
| 6. Details of ITC availed as declared in returns filed during the financial year | |
| 7. Details of ITC Reversed & Ineligible ITC as declared in returns filed during the financial year | |
| 8. Other ITC related Information | |
| Part-IV | Details of tax paid as declared in returns filed during the FY. |
| 9 | |
| Part-V | Particulars of the transactions for the previous FY (17-18) declared in returns of April to September of current FY (18-19) or up to the date of filing of annual returns of previous FY whichever is earlier. |
| 10 to 14 | |
| Part-VI | Other Information |
| 15. Particulars of Demands and refunds, | |
| 16. Information on supplies received from composition taxpayers, deemed supply u/s 143 & goods sent on approval basis | |
| 17. HSN wise summary of outward supplies – GSTR1 | |
| 18. HSN wise summary of Inward supplies – GSTR2 | |
| 19. Late fee Payable and paid |
| Table no. | Details of advances, inward & outward supplies on which tax is payable as declared in returns filed during the FY | GST return |
| 4A | B2C and supply to unregistered persons +Supply through ECO & net of credit note & debit note to be shown here) (along with respective amendments ) | GSTR 1 table no 5,7,9,10 |
| 4B | B2B (+ supply made to UIN’s + supply through ECO) (not to show supply on RC payable by recipient) (CN & DN to be shown separately) | GSTR 1: 4A, 4C |
| 4C | Exports Invoice with payment of tax | GSTR 1: 6A |
| 4D | B2B Invoices (Aggregate value of supplies to SEZs with payment of tax) | GSTR 1: 6B |
| 4E | B2B Invoices (Aggregate value of supplies in the nature of deemed exports with payment of taxes) | GSTR 1: 6C |
| 4F | Details of unadjusted advances( advance received but bill not raised CY) | GSTR 1: 11A |
| 4G | Inward supplies (liable to reverse charge) (net of debit note and credit note) | GSTR-3B : 3.1 (d) |
| 4H | Subtotal Total (4A to 4G) | |
| 4I | Credit note in respect of B2B, export, deemed export, SEZ etc. | GSTR 1 : 9B |
| 4J | Debit note in respect of B2B, export, deemed export, SEZ etc. | GSTR 1 : 9B |
| 4K & 4L | (Amendment made to even to CN & Dn) refund vouchers shall be declared here | GSTR 1 : 9A and 9C |
| 4M | Sub Total 4I to 4M | |
| 4N | Supplies & advances on which tax is to be paid (4H + 4M) above. |
| Table no. | Details of outward supplies on which tax is not payble as
declared in returns filed during the Fy |
GST return | |
| 5A | Exports under LUT or Bond (i.e. on which tax has not been paid) | GSTR1 : 6A | |
| 5B | supplies to SEZs under LUT or Bond
(i.e. on which tax has not been paid) |
GSTR1 : 6B | |
| 5C | supply on which recipient need to pay tax
(CN & DN to be mentioned Seperately ) |
GSTR1 : 4B | |
| 5D,5E,5F | Value of no supply, value of exempted, Nil Rated and Non-GST supplies No supply: High seas sale, Bonded warehouse sale, merchanting sale. |
GSTR 1 : 8 | |
| 5G | Sum total of 5A to 5F | Auto | |
| 5H | Credit note (register & unregister) | Gstr 1 : 9B | |
| 5I | Debit note (register & unregister) | Gstr 1 : 9B | |
| 5J & 5K | Amended of exports and SEZ | Gstr 1 : 9A , 9C | |
| 5L | Sub – Total (5H to 5K above) | Auto | |
| 5M | Turnover on which tax is not to be paid (5G +5L above) | Auto | |
| 5N | Total Turnover (with additional supplies and amendments)
(4N + 5M -4G above) |
Auto |
| Table | Details on advances, inward & outward supplies on which tax is payble as declared in returns filed during the Fy | GST return | |
| 6A | Total ITC | GSTR 3B : 4A | |
| 6B | All ITC except RC & also not include ITC reclaimed.
( Details to be given like Inputs, input Services , ITC on capital goods) |
GSTR 3B : 4A(5) | |
| 6C | ITC on general RCM from unregistered persons
(other than import of services) ( Details to be given like Inputs, input Services ,ITC on capital goods) |
GSTR 3B : 4A(3) | |
| 6D | ITC on specific RCM supply from registered person
but RCM is application ( Details to be given like Inputs, input services ,ITC on capital goods) |
GSTR 3B : 4A(3) | |
| 6E | ITC in import of goods + goods received from SEZ
( Details to be given like Inputs, ITC on capital goods) |
GSTR 3B : 4A(1) | |
| 6F | Import of service excluding received from SEZ | GSTR 3B : 4A(2) | |
| 6G | ITC received from ISD | GSTR 3B : 4A(4) | |
| 6H | Aggregate value of ITC availed, reversed & reclaimed | ||
| 6J | Sub – total (B to H above) | ||
| 6K | Trans 1 credit including revision (upwards or downwards) | ||
| 6L | Trans 2 credit received in the electronic credit ledger | ||
| 6M | ITC – 01: New Registration / Composition to
normal / Exempt to taxable supply ITC – 02: Sale, merger, de merger, amalgamation, lease or transfer of business. |
||
| Table | Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year | GST return |
| 7A | Rule 37, Non-payment within 180 days | |
| 7B | Rule 39. GSTR 6 application to ISD only | |
| 7C | Rule 42 : Mixed supply reversal of ITC on inputs & input service | |
| 7D | Rule 43 : Mixed supply reversal of ITC on capital goods | |
| 7E | Blocked credit u/s 17(5) | |
| 7F | Trans 1 credit reversed | |
| 7G | Trans 2 credit reversed | |
| 7H | Any other reversal | Form ITC 03 |
| Table | Other ITC related Information | GST return |
| 8A | Table 3 & 5 of GSTR-2A (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) | Auto |
| 8B | input tax credit from table 6(B) and 6(H) | Auto |
| 8C | all other ITC of FY 2017-18 (except RCM but includes supply of services received from SEZs) availed from April2018 to Sept 2018 | GSTR-3B : 4(A)(5) |
| 8E & 8F | input tax credit which was available but not availed and ITC not eligible | |
| 8G | IGST paid on Imports including ITC from SEZ | |
| 8H | IGST Credit availed on import of goods (6(E) above) | Auto |
| 8K | total input tax credit | Auto |
| 9 | GSTR 3B : 6.1 Payment of Tax | |
| Table | 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. | GST return |
| 10 & 11 | Amendments of FY 17-18 made in April 18 to Sept 18 Return( net of debit notes and Credit notes) | GSTR 1 – 9A, 9B, 9C |
| 12 | ITC Reversed (As per Rule 42 & 43 of CGST/SGST rules & Others) | GSTR-3B : 4(B) |
| 13 | ITC Available (Import of goods, Import of services, Inward supplies liable to reverse charge (other than 1 & 2 above), Inward supplies from ISD & All other ITC) | GSTR-3B : 4(A) |
| 14 | Differencial tax on account of 10 and11, if any | |
| Table | Other info | GSTR retrun |
| 15A, 15B, 15C and 15D | Aggregate value of refunds claimed, sanctioned, rejected and pending for processing | |
| 15E, 15F and 15G | Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority | |
| 16A | Supply received form Composition Dealer to be declared here | GSTR-3B : 5 |
| 16B | Aggregate value of all deemed supplies from the principal to the job-worker. | |
| 16C | deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within 180 days | |
| 17 & 18 | HSN wise sales details, and HSN wise purchase details like UQC,Qty, taxable value, Taxes etc. | |
| 19 | Late fee details only if annual return is filed after the due date |
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