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Guide on GSTR 9 – GST Annual Return

Guide on GSTR 9 – GST Annual Return of Regular Taxpayer

Guide on GSTR 9 will help you to understand the various provisions and filing of GSTR-9. After ready this this article you will get the answer – “How to File GSTR 9 – GST Annual Return Regular Taxpayer)

Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

To prepare and file Form GSTR-9 return, perform the following steps:

Table of Contents

Login and Navigate to Form GSTR-9 – Annual Return for Normal Taxpayer

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3.1 Click the Services > Returns > Annual Return command.

3.2. Alternatively, you can also click the Annual Return link on the Dashboard.

4. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the annual return from the drop-down list.

5. Click the SEARCH button.

6. The File Returns page is displayed.

7. Please read the important message in the boxes carefully.

8. This page displays the due date of filing annual return, by giving relevant information in separate tiles by the taxpayer. In the GSTR-9 tile, click the PREPARE ONLINE button.

9. A question is displayed. You need to answer this question whether you want to file nil annual return for that particular financial year or not, to proceed further to the next screen.

Note:

Nil annual return can be filed by you for a particular financial year, if you have:

  • NOT made any outward supply (commonly known as sale); AND

  • NOT received any goods/services (commonly known as purchase); AND

  • NO other liability to report; AND

  • NOT claimed any credit; AND

  • NOT claimed any refund; AND

  • NOT received any order creating demand

  • There is no late fee to be paid etc.

9.1. In case of Yes (File Nil Return):

9.1.1 Select Yes for option 1 to file nil return.

9.1.2. Click the NEXT button, click on compute liabilities and proceed to file.

9.1.3. File Form GSTR-9 with DSC/ EVC

9.2. In case of No:

Note: The option for No is pre-filled in case the data from Form GSTR-1 and Form GSTR-3B returns is auto-populated in Form GSTR 9 being filed by you.

10. Select No for option 1 to file GSTR-9 return.

11. Click the NEXT button.

12. The GSTR-9 Annual Return for Normal Taxpayers page is displayed.

(Note: Please read the important message in the boxes “Steps to prepare GSTR-9 return online” carefully)

Table 4 of GSTR 9

Details of advances, inward and outward supplies on which tax is payable as declared in returns filed (i.e. turnover of all such transactions to be reported where registered person is liable to pay tax)

*SEWP: SEZ Exports with payment of IGST.

Details will be auto filled based on details uploaded by you in Form GSTR-1 and Form GSTR-3B during the said relevant financial year but you can edit the values.

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

The following could be the possible transaction types to be reported under Table 4A on which tax is payable:

  1. Supplies made to consumers and unregistered persons directly

  2. Supplies made to consumers and unregistered persons through Ecommerce Operators

  3. Debit Notes issued to consumers and unregistered (to be added)

  4. Credit Notes issued to consumers and unregistered (to be deducted)

  5. If you have shown all your details in GSTR 1 then

    1. This would include B2C Small (GSTR 1 Table 7) and B2C Large (GSTR 1 Table 5)

    2. Debit notes / Credit notes issued to above supplies or amendments made via Table 9 and 10 of GSTR 1 should also be considered reporting here.

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

  1. All Supplies made to a registered person shall be declared here.

    1. Inter State

    2. Intra State

  2. In case if the Tax payer is SEZ, then all the supplies of services to DTA and Supply of Goods removed under Bill of entry not by DTA shall be considered here.

  3. This disclosure shall be excluding Debit Notes and Credit Notes.

  4. Amendments made during the year would be reported separately, hence this would be before amendment value.

  5. Outward supplies where the recipient is liable to pay taxes shall NOT be reported here.

Table 4A and 4C of Form GSTR 1 can be used for filling up this table.

Table 4C : Zero rated supply (Export) on payment of tax (except supplies to SEZs)

  1. All Direct Export of Goods and Export of services made with payment of taxes shall be reported here.

  2. Supplies made without payment of tax shall not be considered here, since there would be no tax impact on these supplies.

  3. Debit Notes and Credit Notes for these Supplies shall not be included.

  4. Likewise, amendments made shall not be included.

To the extent of ‘exports on payment of tax’, Table 6A of Form GSTR 1 can be used for reporting under this table of annual return.

Table 4D : Supply to SEZs on payment of tax

  1. All supplies (Goods, services or both) made to SEZ unit or SEZ Developer shall be reported here.
  2. Only the supplies to SEZ unit/developer with payment of tax are to be considered here.
  3. SEZ Supplies made without payment of tax shall not be considered under this table since this would not create a Tax liability to supplier.
  4. Debit Notes and Credit Notes for these Supplies shall not be included.
  5. Likewise, amendments made shall not be included.

To the extent of ‘supply to SEZs on payment of tax’, Table 6B of Form GSTR 1 cab be used for reporting under this table of annual return.

Table 4E : Deemed Exports

  1. In this section the sum total of deemed exports made during the financial year need to be filled.

  2. Deemed export – refer notification no. 48/2017-CT dated 18.10.2017 – the following supplies would be considered as deemed exports:

    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 specified in the notification No. 50/2017-Customs, dated the 30th June 2017 (as amended) against Advance Authorisation

  3. Before 18th October 2017, no supplies are to be reported as deemed supplies for the financial year 2017-18.

Deemed supplies can be extracted from Table 6C of Form GSTR 1.

Table 4F : Advance on which tax has been paid but invoice has not been issued (not cover under (A) to (E) above).

  1. Taxation on Advances was there from the beginning of GST Regime. However, it was relaxed for Goods vide Notification 40/2017-CT dated Oct 13, 2017 and 66/2017-CT dated Nov 11, 2017

  2. As per Section 13, time of Supply for services still arises in case of receipt of advance payment.

  3. In this table the sum total of advances received during the financial year under GST regime for which NO invoice has been is raised as on 31st March 2018 Where advances have been received during the year and invoice has also been issued against such advances, the value of advance is not to be disclosed here.

  4. Where the advances have been received against exempted/non GST supply, same is not required to be disclosed under this table as it does not entails any tax liability.

  5. Advances received pre-GST shall not be considered here.

Table 11A of GSTR 1 can be used for this purpose provided the said advance received in 11A has not bee adjusted against the invoice issued as disclosed under Table 11B. In effect, Table 11A – 11B is to be used for the purpose of reporting under this table of the annual return.

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

  1. This is not an outward supply, hence there would not be any linkage to table in GSTR 1.

  2. However, this is reported in GSTR 3B in Table 3.1(d)

  3. The following types of supplies to be included here:

    1. Supplies received from specified persons – GST is required to be paid by the recipient under reverse charge under Section 9(3) of the CGST Act,2017

      1. Notification no 4/2017 –Central tax (rate): specifies supply of goods on which RCM (Reverse Charge Mechanism) is applicable

      2. Notification no. 13/2017-Central tax (rate): specifies 9 services in respect of which tax is payable on reverse charge.

    2. Supplies received from unregistered person under Section 9(4) on which reverse charge was paid (as applicable till 13.10.2017)

    3. Import of services

  4. A caution to be exercised IGST paid on Import of Goods not to be reported here to avoid double counting of the liability.

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

  1. This value would be reduced from the above declared supplies value.

  2. Credit notes issued for B2C Supplies would not be reflected here.

  3. In GSTR 1, Credit notes for B2CS is reflected net of Turnover in Table 7 itself. Since, there are reported in Table 4A itself, they would not be reported again under this table of the annual return.

  4. Similarly, Credit note for B2CL is reflected in table 9 of GSTR 1. Since, there are reported in Table 4A itself, they will not be reported again under this table of the annual return.

  5. All other credit notes apart from those in respect of B2C will be reported here provided the GST has been shown in such credit note.

  6. Also, the credit notes issued for B2B transactions where GST is not applicable i.e. CR notes not complying with Sec 34(1) is not to be included. These are otherwise called as Financial or Accounting Credit notes.

  7. Information to be reported in this table is, credit notes issued in 2017-18 towards

    1. B to B supplies

    2. Export with payment of tax

    3. SEZ supplies with payment of tax

    4. Deemed exports.

Table 9B of Form GSTR 1 can be used for reporting in this table

Table 4J

  1. This is an additional supply and liability apart from whatever is reported above.

  2. Similar to Table 4I above, this table will also not include any Debit Notes raised for B2CS and B2CL

  3. Information to be reported in this table is, debit notes issued in 2017-18 towards

    1. B to B supplies

    2. Export with payment of tax

    3. SEZ supplies with payment of tax

    4. Deemed exports.

These details also can be extracted from Table 9B of GSTR-1

Table 4K : Supplies / tax declared through Amendments (+)

  1. This is increase in the value of supply because of amendments.

  2. This is applicable for all the above tables including B2C

  3. If a Value of supply changed from Rs. 90 to Rs. 100, then Rs. 90 would reported in earlier tables and Rs.10 would be reported in this table.

  4. This may also include amendments owing to cross Turnover reporting also i.e. IGST instead of CGST + SGST or vice versa.

  5. The amendments made in 2017-18 would only be included here.

Table 4L : Supplies / tax declared through Amendments (-)

  1. This is decrease in the value of supply because of amendments.

  2. Like the above table this is applicable for all the above tables including B2C

  3. If a Value of supply changed from Rs. 100 to Rs. 90, then Rs. 100 would reported in earlier tables and Rs.10 would be reported in this table.

  4. This may also include amendments owing to cross Turnover reporting also i.e. IGST instead of CGST + SGST or vice versa.

  5. The amendments made in 2017-18 would only be included here.

After Entering/Editing the values click the SAVE button.

Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.

Please note you need to give the correct details of your Outward Supply made during the year even if the same is not declared in returns. If there is any additional liability, you can pay the same through DRC-03

Table 5 of GSTR 9

Details of Outward Supplies on which tax is not payable during the financial year.

Table 5 of GSTR-9

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

  1. Exports made with payment of tax is already reported in Table 4, since there is a GST Obligation to supplier.

  2. Here only Exports without payment of tax are to be disclosed.

  3. The exports made using LUT or Bond are to be reported.

  4. SEZ Supplies not to be included in this table.

Details can be extracted from Table 6A of Form GSTR 1

Table 5B : Supply to SEZs without payment of tax

  1. Supplies made to SEZ Unit or SEZ Developer with payment of tax is already reported in Table 4, since there is a GST Obligation to supplier.

  2. Here only supplies without payment of tax are to be disclosed.

  3. Supplies to SEZ developer or unit made using LUT or Bond are to be reported.

Details can be extracted from Table 6B of Form GSTR 1

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

  1. Here the outward supplies where the supplier has no tax obligation, but the recipient has the tax obligation shall be reported.

  2. These are the supplies made as per the provisions specified in under Section 9(3) of the CGST Act, 2017.

    1. Notification No 04/2017-Central Tax (Rate) dated 28/06/2017 specifies the categories of goods on which tax is to be paid on reverse charge basis and

    2. Notification No 13/ 2017 Central Tax (Rate) dated 28th June 2017 specifies the categories of services on which tax is to be paid on reverse charge basis.

Details can be extracted from Table 4B of Form GSTR 1

Table 5D : Exempted

  1. The sum total of exempted supplies made by the registered person is required to be disclosed.

  2. Supplies marked for exemption under Sec 11 to be considered for reporting here.

The details would be available in table 8 of GSTR-1

Table 5E : Nil rated

  1. The sum total of NIL Rated supplies made by the registered person is required to be disclosed.

  2. NIL Rated means rate tax is NIL %.

The details would be available in table 8 of GSTR-1

Table 5F : Non-GST supply

  1. Aggregate value of Non-GST supplies shall be declared here.

  2. As per the instruction, the value of “no supply” shall also be declared here.

The details would be available in table 8 of GSTR-1

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

  1. Value of credit notes issued for the period from 1st July 2017 to 31st March 2018 has to be reported for the following transactions

    1. Zero rated supply (Export) without payment of tax

    2. Supply to SEZs without payment of tax

    3. Supplies on which tax is to be paid by the recipient on reverse charge basis

    4. Exempted

    5. Nil Rated

    6. Non-GST supply

  2. This is a negative item since Credit notes reduce the taxable value and tax amount.

  3. Values reported in this section will not have any Tax impact on the registered tax payer

Table 9B FORM GSTR-1 can be used for filling up these details

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

  1. Value of Debit notes issued for the period from 1st July 2017 to 31st March 2018 has to be reported for the following transactions

    1. Zero rated supply (Export) without payment of tax

    2. Supply to SEZs without payment of tax

    3. Supplies on which tax is to be paid by the recipient on reverse charge basis

    4. Exempted

    5. Nil Rated

    6. Non-GST supply

  2. Debit notes are also another form of supply; hence this value get added to total turnover.

  3. Values reported in this section will not have any Tax impact on the registered tax payer.

Table 9B FORM GSTR-1 can be used for filling up these details.

Table 5J : Supplies declared through Amendments (+)

  1. This is increase in the value of supply because of amendments.

  2. This is applicable for all the above tables in 5, including outward RCM Supplies.

  3. If a Value of supply originally reported as Rs. 90 and later changed from Rs. 90 to Rs. 100, then Rs. 90 would reported in earlier tables of 5 and balance Rs.10 would be reported in this table.

Table 5K : Supplies reduced through Amendments (-)

  1. This is decrease in the value of supply because of amendments.

  2. This is applicable for all the above tables in 5, including outward RCM Supplies.

  3. If a Value of supply originally reported as Rs. 100 and later changed from Rs. 100 to Rs. 90, then Rs. 100 would reported in earlier tables of 5 and balance Rs.10 would be reported in this table.

Table 6

Details of ITC availed for the financial year 2017-18

Table 6A : The total amount of input tax credit availed through FORM GSTR-3B

The total amount of input tax credit availed through FORM GSTR-3B (the sum total of Table 4A of FORM GSTR-3B)

  1. Auto Populated from Form GSTR 3B – Table 4(A) which includes Credit availed on import of goods, import of services, Inward Supplies liable to Reverse Charge, Inward Supplies from ISD and Others

  2. The credit availed in the GSTR 3B for the period July 2017 to March 2018 will get autopopulated here

  3. The credits reversed in Form GSTR 3B – Table 4(B) will not get auto populated nor will such credits be reduced from the credits mentioned at Table 4(A).

  4. Credit Reversals form part of Sl No 7

Table 6B to 6H

Requires data relating to input tax credit availed by the taxpayer to be classified and reported in different heads.

We have in the below table, summarised the same for ease for understanding

* To be bifurcated into Capital Goods and Inputs

Common Notes

1. Bifurcation between Goods and Services could be difficult in the absence of such information being accounted at the time of recording the transaction. The ledger heads where the expenses are booked can be taken as a base to bifurcate the expenses. Eg. Credits related to purchase accounts are most likely to be Goods whereas credits related to Professional Services are most likely to be Services;
2. This issue of bifurcation can be compounded if in the same ledger, there can be both goods and services. For instance, printing and stationery may include both stationery (which are goods) and printing expenses (which are services)
3. Bifurcation of credits between Inputs and Capital Goods will be relatively simpler. Credit related to transactions which are capitalized are to be treated as capital goods. All other goods shown as part of PL account will be classified as inputs
4. Capital Goods does not include services and hence services capitalized will form part service credits only and not capital goods
5. Credits availed under RCM cannot exceed the tax liability discharged under RCM
6. Credits under Imports – goods should be based on the bill of entry filed by the recipient in his name;
7. Credits referred under Table 6B to 6H should be before effecting any reversals. Detail s of reversals are required to be given at Table 7 to arrive at Net Credit
8. Credits which were reversed for non-payment of consideration to the vendor within 180 days, but which have been re-availed on payment to vendor – These credits are required to be disclosed at Table 6H

Table 6K : Transition Credit through TRAN-I

Transition Credit through TRAN-I (including revisions if any)

1. Transition Credits claimed under various categories (carry forward, excise on stock etc ) are required to be reported here after giving effect to the revisions to such data.
2. Electronic Credit Ledger can be referred to arrive at this value.
3. Credit linked with Trans II though reported in Trans 1 shall not be reported here.

Table 6L

1. Transition Credits related to stocks (where excise invoices are not available) are required to be reported here.
2. Electronic Credit Ledger can be referred to arrive at this value

TABLE 6M : Any other ITC availed but not specified anywhere

Any other ITC availed but not specified above

1. Any other credits finding no specific classification can be mentioned here.
2. This can include, Credits claimed through

    1.  ITC 01

    2. ITC 02

    3. Trans III etc

The sum total of all the credits reflected from 6B to 6M would be considered as credits availed during the period 2017-18.

Table 7

Details of reversed and ineligible ITC as declared in returns

Table 7 of GSTR 9

Details of reversed and ineligible ITC as declared in returns filed during the financial year

Table 7 at a Glance, part of GSTR 3B – Table 4B

Table 7A : As per Rule 37

1. Apart from fulfilling other conditions as prescribed under Section 16(2) for eligibility of ITC, a registered person must ensure that the value of supply along with the tax charged by the supplier is paid to him within 180 days from the date of the invoice. In case either full or part of the consideration along with tax is not paid within such time, the registered person is required to reverse ITC fully or proportionate to the value not paid within 180 days.

2. Subsequently whenever the same is paid to the supplier, the ITC can be reclaimed by the registered person, such reversal of ITC for non-payment of value to the supplier is required to be disclosed under this para.

3. Following are the exceptions not requiring reversal of ITC:

    1. Supplies which are listed in Schedule I of CGST Act, 2017 which were made taxable in the hands of the supplier even though the same were without consideration. (related party/distinct person transactions, principal-agent transactions etc.,)

    2. Amount incurred by the recipient which was the liability of the supplier which is added to the value of supply for taxability purpose under Section 15(2)(b).

4. The above amounts are required to be reported from GSTR 3B filed for the year 2017 -18.

Table 7B : As per Rule 39

1. In this Table, the ITC reversed on account of distribution of credit note by the input service distributor is required to be disclosed.
2. It could be on account of Credit notes issued by ISD. Credits notes could also arise on account of wrong adjustment of Turnover apportioned or with regard to supplier side credit notes etc.
3. This detail would be available from GSTR-3B Table 4(B)(2) along with Workings made thereunder.

Table 7C : As per Rule 42

1. A widely spoken rule in ITC Reversal, where in a registered person has both taxable as well as exempt supply during any month/year as the case may be then he is required to identify common Input & Input services credits and reverse the same as reversal under Rule 42:
2. This could be summation of monthly reversals extracted from GSTR 3B Workings.
3. Though, the reversal under Rule 42 is required to be computed and reversed on a month to month basis based on the proportionate formula prescribed in Rule 42., a final computation for every financial year is also required to be calculated. Any excess or short rever sal has to be claimed back or reversed respectively before filing the return for September of next year.
4. Reclaimed of excess reversal would be reported in Table 6M
5. Please note, Interest liability arises in case of short reversal from April 1 of next financ ial year to the date of such reversal.
6. This detail would be available from GSTR-3B Table 4(B)(2) along with Workings made there under.

Table 7D : As per Rule 43

1. The above discussion of reversal of ITC under Rule 42 equally applies except for the below:
2. Rule 43 is applicable only in case of capital goods
3. Reversal is every month. A final computation for the financial year is not required to be done
4. Interest has to be computed if there is short reversal for the respective month

5. This test has to be done every month for every capital goods considering the useful life to be 60 months.
6. For the purpose of Rule 42 and 43 interest income is not considered as exempt supply.
7. This detail would be available from GSTR-3B Table 4(B)(2) along with Workings made there under.

Table 7E : As per Section 17(5)

1. Items are required to be reported here only if the same are not reduced in table 4A of GSTR 3B for respective month and the ITC amounts are shown at gross level before reduction of ineligible credits under Section 17(5).
2. If the ITC amount disclosed in table 4A of GSTR 3B is after reducing ineligible ITC under Section 17(5), then the same should not be reported here again as it results in reduction twice.
3. Every ineligible item which are not eligible to be claimed as ITC in the hands of the registered person on the goods and services listed under Section 17(5) should be reported here.
4. Every ineligible item reported here does not get tested for reversal under Rule 42/43 as discussed earlier.

Table 7F : Reversal of TRAN-I credit

1. In case of wrong availment of transitional ITC in TRAN-1, the same reversed needs to be reported under this table
2. Reasons for reversal could be many, some of it could be:

    1. Claiming ITC on inputs or input services which are ineligible under GST

    2. Claiming full ITC without having duty/tax paid invoice

    3. Cenvat/ITC as per last return filed not matching to TRAN-1 credits filed etc.,

3. This detail would be available from GSTR-3B Table 4(B)(2) along with Workings made there under.

Table 7G : Reversal of TRAN-II credit

1. One of the conditions for claiming TRAN-II credits is that the benefit of ITC is passed on to the customer in the same supply made under GST. If the benefit is not passed on, the registered person is ineligible to claim ITC. This could be the reason for reversal of TRAN-II credits wrongly claimed
2. Another reason could also be that TRAN-II credits are claimed without supplying such stocks within 6 months from July 1, 2018
3. This detail would be available from GSTR-3B Table 4(B)(2) along with Workings made there under.

Table 7H : Other reversals (pl. specify)

1. Any other type of reversals apart from those that are discussed above should be reported here
2. Rule 38 : 50% Claim of credit by a banking company or a financial institution
3. Rule 44 : 18(4) Reversal, ITC availed on Taxable Goods becoming exempted or ITC reversal on a dealer opting out of Composition Scheme
4. Reversal made by the transferor registered person in case of change in constitution on account of sale/demerger etc.
5. This detail would be available from GSTR-3B Table 4(B)(2) along with Workings made there under.

Table 8

Other ITC Related Information

Table 8 of GSTR 9

1. This table will assist the registered person and the department authority to understand the amount of input tax credit availed and lapsed.
2. The amount of input tax credit availed is directly linked with the supplier’s compliance under the GST law.
3. In case the supplier has uploaded the details of Invoices on which the recipient has availed the credit then such recipient is given the privilege of enjoying the input tax credit
4. The Government has delegated the responsibility on the recipient to follow up with the supplier for availing of the input tax credit.
5. This table has segregated the input tax credit pertaining to Inward supplies and Imports of goods separately.
6. In the Normal Course Inputs availed would be matching with outputs declared by the supplier

Table 8A : ITC as per GSTR-2A

(ITC as per GSTR-2A (Table 3 and Table 5 thereof)):

1. This is an auto populated information of GSTR 2A from Table 3 and Table 5

    1. Table 3 of GSTR 2A pertains to inward supplies received from a registered person other than supplies attracting reverse charge.

    2. Table 5 of GSTR 2A pertains to Debit/Credit Notes received during the current period.

2. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their Form GSTR-1 filed for Financial year 2017-18.

Table 8B

1. This is auto populated from the Annual Return for comparison.
2. This is equivalent to Table 4(a)(5) of GSTR 3B
3. The data auto populated is pertaining to the input tax credit availed on inward supplies including services received from SEZ but excluding Imports and inward supplies liable for reverse charge.
4. This would not have Input tax credits of earlier years reclaimed, since the same would not be available in current year GSTR 2A.

Table 8C : ITC on inward supplies received during 2017-2018 but availed during April to September 2018.

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZ) received during 2017-2018 but availed during April to September 2018.

1. This portion is a very crucial information for GSTR 9, to compute any missing credits which would be lapsed.
2. Input tax credit though pertaining to 2017-18 can be availed in 2018-19 till the due date of filing of the GSTR-3B for the month of September 2018.
3. GSTR 2A depicts all such supplies in the year 2017-18.
4. To arrive at credits lapsed, it is critical to consider how much amount of credit pertaining to 2017-18 has been availed in the financial year 2018-19.
5. Table 4(A)(5) of Form GSTR -3B of April 2018 to September 2018 may be used for filing up Table 8C of Form GSTR 9.
6. This data has to be extracted from the Form GSTR 3B of April 2018 – September 2018 which consist of the consolidated details of the respective tax period including the input tax credit pertaining to financial year 2017-2018.
7. Therefore, this will be self-assessed by the registered person to analyze the input tax credit pertaining to previous year with the supporting data and working papers as maintained by the registered person.

Table 8D : Difference (8A-(8B+8C)

Ideally the value in section should be positive, however this may be positive or negative. There can be different scenarios in this table.

1. In case all the transactions are reported in GSTR 2A within the specified time and input tax credit is availed within the specified time then the difference will be positive figure and that amount will pertain to ineligible input tax credit and accordingly it will be lapsed.
2. In case all the transactions are not reported in GSTR 2A within the specified time and the recipient has availed the input tax credit then in such instance it will be negative figure and this amount will be only disclosure in the Annual Return.
3. The sum total of 8E and 8F should be equal to 8D.

Table 8E : ITC available but not availed

1. In case the registered person has not availed the credit within the specified time as per GST law then the input tax credit will be lapsed.
2. In other words, in case the input tax credit availed is less than the amount as auto populated in GSTR 2A then the balance input tax credit will be lapsed as input tax credit unavailed.

Table 8F : ITC available but ineligible

1. There should be bifurcation of eligible and ineligible input tax credit and accordingly the ineligible credit should be disclosed separately in this table which is reflected in GSTR 2A.
2. These credits were forming part of GSTR 3B Table 4D, which was not part of electronic credit ledger.
3. In an ideal situation values reported in Table 4D would be derived for lapsing the ineligible credits.

Table 8G : IGST paid on Import of goods (including supplies from SEZ)

1. The IGST paid on import of goods including inward supplies from SEZ during the financial year should be declared here. The import of goods is liable for custom duty and IGST.
2. This section will not include any IGST paid on import of services.
3. Even the inward supplies of goods from SEZ liable to IGST. The IGST paid on both inputs and capital goods will be disclosed here.
4. The input tax credit should be reconciled with the information in ICEGATE. This information will be total input tax credit. This amount of credit will be for the period July 2017 to March 2018.

Table 8H : IGST credit availed on Import of goods (as per (6E of Annual Return))

1. The aggregate of IGST paid on inputs and capital goods will be aggregated from 6E of Annual Return and will be auto populated in this column.
2. It purely covers import of goods and not import of services.

Table 8I : Difference (G-H)

1. This shows the difference between IGST paid on import of goods and IGST claimed in return. This data is restricted to financial year (July 2017 to March 2018).
2. The difference can be positive or negative. In case the difference is positive then it will be lapsed and will be disclosed in table 8J of Annual Return.

Table 8J : ITC available but not availed on Import of goods (Equal to I)

1. This column will be positive figure of 8I of Form GSTR 9.
2. This amount of input tax credit will be equal to ineligible or unavailed input tax credit on import or goods. The Input tax credit as disclosed in this table will be lapsed.
3. This value would be equal to 8I.

Table 8K :  Total ITC to be lapsed in current Financial Year (E+F+J)

1. This table is auto populated by aggregating of 8E, 8F and 8J of Annual return.
2. This is reporting mechanism for the Registered Person to disclose the total input tax credit lapsed.

Table 9 of GSTR-9

Details  of Tax Payable

Table 9 of GSTR-9

This table captures the Total Taxes payable and paid as per GSTR 3B of 2017-18

This would be auto populated from offset Table 6.1 of Form GSTR-3B filed. Amount of Taxpayable is editable but Tax Paid through Cash and ITC is Freeze

Table 10 of GSTR  9

Supplies / tax declared through Amendments (+) (net of debit notes)

1. In this table, both additions and amendment reported in 2018-19 for the supplies which happened in 2017-18 are to be considered.
2. This table creates additional liability over and above reported in Table 9

a. Eg: Invoice raised during February 2018, however the same is considered and reported in
GSTR 1 for June 2018,
b. This additional value is to be considered in this column.

3. This would also capture Amendments made in the value of supplies / tax paid against invoices reported in previous financial year which has upward value correction.
4. Amendments made in table 9A, 9B and 9C of Form GSTR 1 are to be considered for reporting in Table 10.

Table 11  of GSTR 9

Supplies / tax declared through Amendments (-) (net of credit notes)

1. In this table, both reduction and amendment reported in 2018-19 for the supplies happened in 2017-18 are to be considered.
2. This table reduces the Tax liability from the value reported in Table 9

    1. Eg: Invoice raised during February 2018 which was erroneously considered at a higher value in Form GSTR 1

    2. The same can be corrected in and reduced in GSTR 1 for June 2018,

    3. This reduction in value to be considered in this Table.

3. This would also capture other Amendments made in the value of supplies / tax paid against invoices reported in previous financial year which has downward value corrections. Tax Payable Paid in Cash Paid through ITC
4. Amendments made in table 9A, 9B and 9C of Form GSTR 1 are to be considered for reporting in Table 11.

Table 12 of GSTR 9

Reversal of ITC availed during the previous financial year

1. This table attempts to capture

a. Aggregate value of reversal of ITC which was availed in the previous financial year
b. but reversed in returns filed for the months of April to March of the current
financial year or
c. date of filing of Annual Return for previous financial Year, whichever is earlier

2. Data reported in this table is only for information and not used in any part of calculation or reversal of ITC elsewhere.
3. Eg: Credit was availed in January 2018 which was later found to be ineligible. This credit is thereby reversed in Sept 2018. This Value of reversal is to be reported under this table..
4. This can be extracted from the workings made for the reversal in Table 4B of GSTR 3B of 2018-19 which pertain to the year 2017-18
5. In simple words this is the credit reversal pertaining to Table 7, but it has been reversed in 2018-19 and not in 2017-18.

Table 13 of GSTR 9

ITC availed for the previous financial year

1. This table attempts to capture

a. Aggregate value of ITC pertaining to the previous financial year
b. but availed in returns filed for the months of April to March of the current financial year or
c. date of filing of Annual Return for previous financial Year, whichever is earlier

2. This can be extracted from the workings made for the reversal in Table 4A of GSTR 3B of 2018-19 which pertain to the year 2017-18.

Table 14 of GSTR 9

Differential tax paid on account of declaration in 10 & 11 above.

1. This table captures the details of Taxes paid on account of Table 10 and 11 above
2. In case if there is a downward revision, this information is not captured as negative.
3. This is only Net of Table 10 and Table 11, the tax payable and taxes paid there on is reported here.
4. Bifurcation of this payment by cash and credit are not to be mentioned separately.

Table 15 of GSTR 9

Particulars of Demands and Refunds

Table 15 of GSTR 9

Table 15A : Total Refund claimed

1. The aggregate value of refund of taxes claimed (CGST, SGST/UTGST, IGST and Cess to be disclosed separately) under the GST Law during July 2017 to March 2018 have to be reported here.
2. Refund could be of –

a. taxes paid in excess and balance in the cash ledger after payment of taxes
b. in case of zero-rated supplies of goods/ services

i. unutilised input tax credit when supply made without payment of taxes
ii. taxes paid when supply made with payment of taxes

c. taxes paid on account of deemed exports (where refund is claimed as supplier)
d. taxes paid on account of deemed exports (where refund is claimed as recipient)
e. unutilised input tax credit on account of inverted duty structure.
f. pre-deposits made
g. taxes paid where the transactions considered as intra-state supplies, but which is subsequently held as inter-state supplies.

3. Note: Non-GST refund claims (i.e. refund claimed under erstwhile law) should not be reported here.

Table 15B : Total Refund sanctioned

1. The aggregate value of refund of taxes (CGST, SGST/UTGST, IGST and Cess) sanctioned till the filing of annual return, out of the total refund applied in financial year shall be considered here.
2. Receipt of refund is not a criteria, issue of Refund order is a sufficient base for reporting the value under this head.

Table 15C : Total Refund Rejected

1. The aggregate value of refund of taxes (CGST, SGST/UTGST, IGST and Cess) rejected out of the total refund applied in financial year.
2. If a Deficiency memo is issued or an SCN raised shall not be considered as rejected.

Table 15D  : Total Refund Pending

1. The aggregate value of refund of taxes (CGST, SGST/UTGST, IGST and Cess) pending out of the total refund applied in financial year.
2. Value of pending refunds only to be reported.
3. Pre-GST refunds are not to be reported in this Table.

Table 15E : Total Demand of Taxes

1. The aggregate value of demands of taxes (CGST, SGST/UTGST, IGST and Cess) along with interest, penalty and late fee for which an order confirming the demand has been issued by the adjudicating authority has to be reported under this head.
2. Demand raised through show cause notices are not to be reported under this table as it is not confirmed demand.

Table 15F : Total Taxes paid in respect of 15E

1. The aggregate value of Taxes paid against the demands raised shall be reported here.
2. In the scenario where the order has been passed in GST RFD-07 by way of adjustment of the amount of refund against the outstanding demand under the GST, then, the amount of such refund adjusted will form part of reporting under this head.

Table 15G : Total demands pending out of the aforesaid demand of taxes

1. The aggregate value of Taxes NOT paid against the demands raised shall be reported here.
2. Even in the cases where appeal is made, the values are to be reported in this section.

Table 16

Table 16 provides for Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis

Table 16A : Supplies received from Composition taxpayers

1. Inward supplies received from composition taxpayers need to be disclosed.
2. This detail would be available in Form GSTR-3B Table 5
3. Bill of Supply is a document issued by composition supplier, however the same document is issued for exempted supplies, hence due care to be taken in Non-reporting of NIL-rated, exempted, non-GST etc.

Table 16B : Deemed supply under section 143

1. Section 143 (3) and (4) of the CGST Act deals with payment of tax on deemed supply when inputs or capital goods are not returned by the recipient (job-worker) within one year or three years respectively from the date of being sent out.
2. Details of goods sent / returned, shall be filed in ITC -04, which could be the source of compilation.
3. First year of Annual returns this value would NIL since 1-year time not lapsed from 1st July 2017.

Table 16C : Goods sent on approval basis but not returned

1. Sec 31(7) of the Act allows for sending goods on sale or approval basis but to return within 6 months (180 days). When such goods not returned it would be a deemed supply, the value of the same shall be reported here in under this table.
2. Sec 142(12) Goods sent on approval prior to GST regime: Where goods are not returned by the recipient within 6 months from July 01, 2017 in respect of goods sent on approval basis prior to GST regime (sent on approval basis between Jan 1, 2017 to Jun 30, 2017), such details need to be reported in this filed which may be missed out.

Table 17of GSTR 9

HSN Wise Summary of outward supplies

Summary of supplies effected against a particular HSN code are to be reported in table 17.

1. UQC details to be furnished only for supply of goods.
2. If cess is applicable for any HSN, then same to be reported.
3. Quantity and taxable supplies to be reported net of returns.
4. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17.
5. Taxable supplies should be net of credit note & debit note.
6. Advance received and adjusted should not be considered.

Table 18 of GSTR 9

HSN Wise Summary of Inward supplies

table 18 of gstr 9

Summary of supplies effected against a particular HSN code are to be reported in table 18 as follows:

1. UQC details are to be furnished only for supply of goods.
2. Quantity and taxable supplies to be reported net of returns.
3. Taxable supplies should be net of credit note & debit note.
4. Advance received and adjusted should not be considered.
5. This includes

a. Inward supplies from registered suppliers.
b. Inward supplies from unregistered suppliers.
c. Inward supplies from composition suppliers.

PREVIEW DRAFT GSTR9

Once you have entered all details, click the relevant PREVIEW DRAFT GSTR9 (PDF) or (EXCEL) button. This will download the draft Summary page of Form GSTR-9 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.  

Table 19 of GSTR -9

Late Fee Payable

Table 19 of GSTR 9

1. This is an Auto calculated table
2. Tax payments to be made for late fees in GSTR 9 itself. Only after making such payments, Annual return can be filed.
3. Late fees:

a. Minimum: Rs. 100/- per day per Act (CGST +SGST)
b. Maximum: (0.25%CGST + 0.25% SGST) of the turnover in the State or Union Territory.

Verification of GSTR 9

The verification part of the Annual Return is very crucial which requires ensuring the following by the registered person filing the Annual Return:

a. Information given in the Annual Return is ‘true’ and ‘correct’. It is important to note that word used is ‘correct’ which indicates absolute assurance as to the correctness of details furnished.
b. The disclosure made as above should be to the ‘best of knowledge and belief’ of the registered person. This clause is safeguards for the bonafide registered persons.
c. Nothing has been concealed from disclosure by the registered person. This indicates that the registered person has onus to disclose every thing which is required to be disclosed. If any thing is concealed, this could lead to serious consequences in future.
d. In case of reduction in output tax liability, the benefit thereof has been or will be passed on the recipient of the supply. This part is intended to ensure compliance with the anti profiteering provision. Here, it would be relevant to note that the anti profiteering is triggered in case of (i) decrease in rate of tax (ii) increase in credit. However, the verification in the annual return is only for the decrease in the tax rate.

Conclusion: Annual Return is very comprehensive disclosure requirement which cast responsibility on the registered person to disclose all such things which are required to be disclosed therein by understanding each of the columns mentioned above. The readers could use the above discussion for filing their GSTR-9.

File Form GSTR-9 with DSC/ EVC

File GSTR 9

Select the Declaration checkbox.

Select the Authorized Signatory from the drop-down list.

Click the FILE GSTR-9 button.

Note:

File button gets enabled only if you have-

No ‘Additional cash (which) is required’ to pay for late fees, if any.

Clicked on ‘Preview Draft GSTR-9 PDF’ button to review the details entered.

Clicked on declaration check box and have selected authorized signatory details from the drop-down list.

Note: Once Form GSTR-9 is filed, you cannot make any changes.

Click the YES button.

The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

FILE WITH DSC: Select the certificate and click the SIGN

FILE WITH EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

OTP Verification

The success message is displayed and ARN is displayed. Status of the Form GSTR-9 return changes to “Filed”.

Sucess Message

After Form GSTR-9 is filed:

  • ARN is generated on successful filing of the return in Form GSTR-9.
  • An SMS and an email is sent to the taxpayer on his registered mobile and email id.
  • Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
  • Filed form GSTR-9 will be available for view/download in PDF and Excel format.

Message will be displayed to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9.

DRC 03

You can use Form GST DRC-03 page to pay additional liability

After Return is filed you can download it in Excel or PDF Format for your Record.

Hope you will able to know “How to File GSTR 9?”. Please share the article if you find it useful. You can write your message, query or suggestion in comment box below.

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