Quick filing Guide of Annual Return GSTR 9 under GST Act

By | December 21, 2018
(Last Updated On: December 21, 2018)

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-9Information required
Part-IBasic details.
Part-IIDetails 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-IIIDetails 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-IVDetails of tax paid as declared in returns filed during the FY.
 9
Part-VParticulars 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-VIOther 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 FYGST return
4AB2C 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
4BB2B (+ 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
4CExports Invoice with payment of taxGSTR 1: 6A
4DB2B Invoices (Aggregate value of supplies to SEZs with payment of tax)GSTR 1: 6B
4EB2B Invoices (Aggregate value of supplies in the nature of deemed exports with payment of taxes)GSTR 1: 6C
4FDetails of unadjusted advances( advance received but bill not raised CY)GSTR 1: 11A
4GInward supplies (liable to reverse charge) (net of debit note and credit note)GSTR-3B : 3.1 (d)
4HSubtotal Total (4A to 4G)
4ICredit note in respect of B2B, export, deemed export, SEZ etc.GSTR 1 : 9B
4JDebit 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 hereGSTR 1 : 9A and 9C
4MSub Total 4I to 4M
4NSupplies & 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
5AExports under LUT or Bond  (i.e. on which tax has not been paid)GSTR1 : 6A
5Bsupplies to SEZs  under LUT or Bond

(i.e. on which tax has not been paid)

GSTR1 : 6B
5Csupply on which recipient need to pay tax

(CN & DN to be mentioned Seperately )

GSTR1 : 4B
5D,5E,5FValue 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
5GSum total of 5A to 5FAuto
5HCredit note (register & unregister)Gstr 1 : 9B
5IDebit note (register & unregister)Gstr 1 : 9B
5J & 5KAmended of exports and SEZGstr 1 : 9A , 9C
5LSub – Total (5H to 5K above)Auto
5MTurnover on which tax is not to be paid (5G +5L above)Auto
5NTotal Turnover (with additional supplies and amendments)

(4N + 5M -4G above)

Auto
TableDetails on advances, inward & outward supplies on which tax is payble as declared in returns filed during the FyGST return
6ATotal ITCGSTR 3B : 4A
6BAll ITC except RC & also not include ITC reclaimed.

( Details to be given like Inputs, input Services ,

ITC on capital goods)

GSTR 3B : 4A(5)
6CITC 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)
6DITC 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)
6EITC in import of goods + goods received from SEZ

( Details to be given like Inputs, ITC on capital goods)

GSTR 3B : 4A(1)
6FImport of service excluding received from SEZGSTR 3B : 4A(2)
6GITC received from ISDGSTR 3B : 4A(4)
6HAggregate value of ITC availed, reversed & reclaimed
6JSub – total (B to H above)
6KTrans 1 credit including revision (upwards or downwards)
6LTrans 2 credit received in the electronic credit ledger
6MITC – 01: New Registration / Composition to

normal / Exempt to taxable supply                                                ITC – 02: Sale, merger, de merger, amalgamation, lease or transfer of business.

TableDetails of ITC Reversed and Ineligible ITC as declared in returns filed during the financial yearGST return
7ARule 37, Non-payment within 180 days
7BRule 39. GSTR 6 application to  ISD only
7CRule 42 : Mixed supply reversal of ITC on inputs & input service
7DRule 43 : Mixed supply reversal of ITC on capital goods
7EBlocked credit u/s 17(5)
7FTrans 1 credit reversed
7GTrans 2 credit reversed
7HAny other reversalForm ITC 03
TableOther ITC related InformationGST return
8ATable 3 & 5 of GSTR-2A (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs)Auto
8Binput tax credit from table 6(B) and 6(H)Auto
8Call 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 & 8Finput tax credit which was available but not availed and ITC not eligible
8GIGST paid on Imports including ITC from SEZ
8HIGST Credit availed on import of goods (6(E) above)Auto
8Ktotal input tax creditAuto
9GSTR 3B : 6.1    Payment of Tax
TableParticulars 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 & 11Amendments 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)
14Differencial tax on account of 10 and11, if any
TableOther infoGSTR retrun
15A, 15B, 15C and 15DAggregate value of refunds claimed, sanctioned, rejected and pending for processing
15E, 15F and 15GAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority
16ASupply received form Composition Dealer to be declared hereGSTR-3B : 5
16BAggregate value of all deemed supplies from the principal to the job-worker.
16Cdeemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within 180 days
17 & 18HSN wise sales details, and HSN wise purchase details like UQC,Qty, taxable value, Taxes etc.
19Late fee details only if annual return is filed after the due date
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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