What are the data needs to be fill in GSTR-9 and what are the data optional in GSTR-9 for 2022-23 (Annual Return under GST) (GSTR-9 Explanation).
FORM GSTR - 9
[See rule 80]
(GSTR1 & Form 3B Should be
filed before filing of GSTR-9)
Annual Return (Taxpayers cannot claim input tax credit through this
return)
GSTR-9 is optional for taxpayer whose T/o is up to 2Cr.
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Pt. I |
Basic Details |
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1 2 3A 3B |
Financial Year |
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GSTIN |
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Legal Name |
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Trade Name (if any) |
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Pt. II |
Details of Outward
and inward supplies made during the financial year (Sales as per Financial
statement should be disclose, Even if not disclosed in Form 3B & GSTR1) |
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Nature of Supplies |
Taxable Value |
Centra l Tax |
State Tax
/ UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
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4 |
Details of advances, inward
and outward supplies made during the financial year
on which tax is payable (Report
Current Year Data Only, Previous Year Data Shall not be reported here) |
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A |
Supplies made to un-registered persons (B2C) |
Sales to B2C (Net) along with amendment during
the year. |
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B |
Supplies made to registered persons (B2B) |
Sales to B2B (Gross) |
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C |
Zero rated supply (Export) on payment of tax
(except supplies to SEZs) |
Export (Gross) |
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D |
Supply to SEZs on payment
of tax |
Export to SEZ (Gross) |
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E |
Deemed Exports |
Deemed Export (Gross) |
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F |
Advances on which tax has been paid but invoice has not been issued (not covered under
(A) to (E) above) |
Advance received but invoice has not been issued
in current year. |
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G |
Inward supplies on which tax is to be paid
on reverse charge
basis |
RCM Supplies including Import of Service (Net) |
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H |
Sub-total (A to G above) |
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I |
Credit Notes
issued in respect of transactions specified in (B) to
(E) above (-) |
Credit Note During the Year. (-) |
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J |
Debit Notes
issued in respect of transactions specified in (B) to
(E) above (+) |
Debit Note During the Year. (+) |
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K |
Supplies / tax
declared through Amendments (+) |
Tax Increase through amendment during the year
(+) |
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L |
Supplies / tax reduced through Amendments (-) |
Tax Reduced through amendment during the year (-) |
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M |
Sub-total (I to L above) |
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N |
Supplies and
advances on which tax is to be paid (H + M) above |
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5 |
Details of Outward supplies made during the financial year
on which tax is not
payable (Report Current Year Data
Only, Previous Year Data Shall not be reported here) |
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A |
Zero rated
supply (Export) without payment of tax |
Export without payment of Tax (Gross) |
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B |
Supply to SEZs
without payment of tax |
Export to SEZ without payment of Tax (Gross) |
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C |
Supplies on which
tax is to be paid by the recipient on reverse charge
basis |
Supplies on which recipient is liable to pay Tax
(Gross) |
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D |
Exempted |
Exempted (Gross) (For 2022-23 total value of
Supplies of Exempted & NIL rated can be shown here.) |
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E |
Nil Rated |
NIL (Gross) |
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F |
Non-GST supply
(includes ‗no supply‘) |
Non GST Supply (Gross) |
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G |
Sub-total (A to
F above) |
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H |
Credit Notes issued in respect of transactions specified in A to F above
(-) |
Credit Note During the Year. (-) (For 2022-23
there is option to show this amount separately or Net off this amount in 5A to 5F) |
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I |
Debit Notes issued in respect of transactions specified in A to F above
(+) |
Debit Note During the Year. (+) (For 2022-23
there is option to show this amount separately or Net off this amount in 5A to 5F) |
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J |
Supplies
declared through Amendments (+) |
Supplies Increase through amendment during the
year (+) For 5A & 5B (For 2022-23 there is option to show this amount
separately or Net off this amount in
5A to 5F) |
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K |
Supplies reduced through Amendments (-) |
Supplies Reduced through amendment during the
year (-) For 5A & 5B (For 2022-23 there is option to show this amount
separately or Net off this amount in
5A to 5F) |
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L |
Sub-Total (H to K above) |
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M |
Turnover on which tax is not to be paid
(G + L above) |
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N |
Total Turnover
(including advances) (4N + 5M -
4G above) |
Total Sales
(Taxable & Exempt) Excluding RCM |
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Pt. III |
Details of ITC for the
financial year |
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Description |
Type |
Centra l Tax |
State Tax
/ UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
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6 |
Details of ITC availed during the financial year (Report Current Year Data Only, Previous
Year Data Shall not be reported here) |
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A |
Total amount
of input tax credit availed
through FORM GSTR-3B (sum
total of Table 4A of FORM GSTR-3B) |
<Auto > |
<Auto > |
<Auto> |
<Auto > |
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B |
Inward supplies (other than imports
and inward supplies liable to reverse charge but includes services received from SEZs) (Should not Include ITC Availed, Reversed and
Reclaimed) |
Inputs |
ITC Availed (For 2022-23 Inputs & Input
Service can be shown here) |
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Capital Goods |
ITC Availed (For 2022-23 Must be reported
separately) |
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Input Services |
ITC Availed (For 2022-23 have option to merged
with Inputs) |
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C |
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC
availed (For 2022-23
have option to merged with 6D) |
Inputs |
RCM for Supplies from URD (For 2022-23 Inputs & Input Service can
be shown here) |
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Capital Goods |
RCM for Supplies from URD (For 2022-23 Must be
reported separately) |
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Input Services |
RCM for Supplies from URD (For 2022-23 have
option to merged with Inputs) |
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D |
Inward supplies received from registered persons liable
to reverse charge
(other than B above)
on which tax is paid and ITC availed (For 2022-23 6C & 6D Can be shown here) |
Inputs |
RCM for Supplies from RD (For 2022-23 Inputs & Input Service can
be shown here) |
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Capital Goods |
RCM for Supplies from RD (For 2022-23 Must be
reported separately) |
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Input Services |
RCM for Supplies from URD (For 2022-23 have
option to merged with Inputs) |
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E |
Import of goods (including supplies from SEZs) |
Inputs |
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ITC availed on Import of Goods |
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Capital Goods |
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ITC availed on Import of Goods |
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F |
Import of services (excluding inward supplies from SEZs) |
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ITC availed on Import of Service |
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G |
Input Tax credit received from ISD |
ITC availed from ISD |
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H |
Amount of ITC
reclaimed (other than
B above) under the provisions of the Act |
ITC Availed, Reversed, Reclaimed |
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I |
Sub-total (B to
H above) |
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J |
Difference (I - A
above) |
(-) Means
Excess Claimed |
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K |
Transition Credit
through TRAN-I (including revisions if any) (Registered persons under GST, may be
registered or unregistered under old regime) |
TRAN-I Credit |
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L |
Transition Credit
through TRAN-II (Registered persons under GST but unregistered or under old
regime A dealer or trader who does not have documents of duty paid) |
TRAN-II Credit |
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M |
Any other ITC availed but not specified above (ITC-01
for ITC on CG for Composite dealer to normal & Exempt supply become
taxable and ITC-02 is for Transfer of Business such as Sale, Merger,
Amalgamation, Lease Etc.) |
ITC-01 &
ITC-02 Credit |
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N |
Sub-total (K to M above) |
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O |
Total ITC availed
(I + N above) |
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7 |
Details of
ITC Reversed and
Ineligible ITC for the financial year (Report Current Year Data Only,
Previous Year Data Shall not be reported here) |
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A |
As per
Rule 37 (ITC Reversed due to non
payment of Consideration) (For 2022-23 can be merged with 7H) |
ITC Reversed |
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B |
As per
Rule 39 (Distribution of ITC by ISD)
(For 2022-23 can be merged
with 7H) |
ITC Reversed |
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C |
As per
Rule 42 (ITC Reversed on Input or
Input Service) (Partly used for taxable and partly for Exempt) (For 2022-23 can be merged with 7H) |
ITC Reversed |
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D |
As per
Rule 43 (ITC Reversed on Capital Goods)
(Partly used for taxable and partly for Exempt) (For 2022-23 can be merged with 7H) |
ITC Reversed |
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E |
As per section 17(5) (MVF(fobhcl)MTW2CNPGS) (For 2022-23 can be merged with 7H) |
Ineligible |
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F |
Reversal of TRAN-I credit |
ITC Reversed |
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G |
Reversal of TRAN-II credit |
ITC Reversed |
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H |
Other reversals (pl. specify) (ITC-03 for Normal Dealer to
Composite & Taxable Supply become wholly exempt) (For 2022-23 7A to 7E can be shown
here) |
ITC Reversed through ITC-03 |
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I |
Total ITC Reversed (Sum of A to H above) |
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J |
Net ITC Available for
Utilization (6O - 7I) |
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8 |
Other
ITC related information |
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A |
ITC as per GSTR-2A (Table 3 & 5 thereof) |
<Auto> |
<Auto> |
<Auto> |
<Auto> |
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B |
ITC as per sum
total of 6(B) and 6(H) above |
<Auto > |
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C |
[ITC on inward
supplies (other than imports and inward
supplies liable to reverse charge
but includes services
received from SEZs) received during
the financial year but availed in the next
financial year up to specified period]51]52 |
(C.Y. Data Booked in C.Y. but Considered in
N.Y.) (C.Y. Data Booked in N.Y.) |
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D |
Difference [A-(B+C)] |
If 8D is (-) that means ITC excess than 2A |
If 8D is (+) than 8E & 8F shall equal to 8D |
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E |
ITC available but not availed |
If 8D is (+) than 8E & 8F shall equal to 8D |
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F |
ITC available but ineligible |
If 8D is (+) than 8E & 8F shall equal to 8D |
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G |
IGST paid
on import of goods (including supplies from SEZ) |
IGST Paid on Import of Goods During the
Financial Year |
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H |
IGST credit availed on import of goods (as per 6(E) above) |
<Auto > |
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I |
Difference (G-H) |
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J |
ITC available but not availed on import of goods (Equal to I) |
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K |
Total ITC to be lapsed in current financial year (E + F +
J) |
<Auto > |
<Auto > |
<Auto> |
<Auto > |
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Pt. IV |
Details of tax paid as declared in returns filed
during the financial year (Actual Tax Paid During the
Financial Year) |
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9 |
Description |
Tax Payable |
Paid through cash |
Paid through ITC |
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Centra l Tax |
State Tax
/ UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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Integrated Tax |
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Central Tax |
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State/UT Tax |
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Cess |
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Interest |
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Late fee |
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Penalty |
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Other |
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Pt. V |
Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
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Description |
Taxable Value |
Centra l Tax |
State Tax / UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
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10 |
Supplies / tax
declared through Amendments (+) (net
of debit notes) |
For FY
2022-23, details 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, Table 9B and Table 9C
of FORM GSTR-1 of April,
2023 to October, 2023 filed upto 30th November, 2023 shall be declared
here |
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11 |
Supplies / tax
reduced through Amendments (-) (net of credit notes) |
For FY 2022-23,
details 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, Table 9B and Table 9C
of FORM GSTR-1 of April,
2023 to October, 2023 filed upto 30th November, 2023 shall be declared
here |
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12 13 |
Reversal of ITC
availed during previous financial year (For 2022-23 it is an optional to not to fill
this table) |
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For FY
2022-23, aggregate value of reversal of ITC which was availed
in the previous financial year but reversed in returns filed
for the months of April, 2023 to October, 2023 filed up to 30th November,
2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used
for filling up these details |
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ITC availed for the previous financial year (For
2022-23 it is an optional to not to fill this table) |
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For FY
2022-23, details 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, 2023 to October, 2023 filed up to
30th November, 2023 shall be declared here. Table 4(A) of FORM
GSTR-3B may be used for filling up these details.
However, any ITC which was reversed in the FY 2022-23 as per second proviso
to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details
of such ITC reclaimed shall be furnished in the annual return for FY 2023-24. |
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Differential tax paid
on account of declaration in 10 &
11 above |
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Description |
Payable |
Paid |
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1 |
2 |
3 |
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Integrated Tax |
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Central Tax |
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State/UT Tax |
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Cess |
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Interest |
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Pt. VI 15 |
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Particulars of Demands
and Refunds (For 2022-23 it is an
optional) |
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Details |
Centra l Tax |
State Tax / UT Tax |
Integrated Tax |
Cess |
Intere st |
Penalty |
Late Fee / Other
s |
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1 |
2 |
3 |
4 |
5 |
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A |
Total Refund claimed |
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 |
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B |
Total Refund sanction ed |
aggregate value of all refund sanction orders |
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C |
Total Refund Rejected |
Refund rejected during the F.Y. |
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D |
Total Refund Pending |
aggregate amount in all refund application for which acknowledgement has been received |
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E |
Total demand of taxes |
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F |
Total taxes paid in
respect of
E above |
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G |
Total demands pending out of E above |
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16 |
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods
sent on approval basis (For
2022-23 it is an optional) |
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Details |
Taxable Value |
Centra l Tax |
State Tax / UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
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A |
Supplies received from Composition taxpayers |
Supply from Composite dealer |
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B |
Deemed supply under
Section 143 |
Deemed supply means goods sent for Job work not
received back within 1 year in case of input and within 3 years in case of
capital goods. |
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C |
Goods sent
on approval basis but not returned |
Aggregate 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. |
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17 |
HSN Wise Summary of outward supplies (From FY 2022-23
onwards, it shall be mandatory to report HSN code at six digits level for
taxpayers having annual turnover in the preceding year above ₹ 5.00 Cr and at
four digits level for all B2B supplies for taxpayers having annual turnover
in the preceding year upto ₹ 5.00 Cr) |
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HS N Cod e |
UQC |
Total Quanti ty |
Taxable Value |
Rate of Tax |
Centra l Tax |
State Tax / UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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18 |
HSN Wise Summary of Inward supplies (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) (For 2022-23 it is an optional) |
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HS N Cod e |
UQC |
Total Quanti ty |
Taxable Value |
Rate of Tax |
Centra l Tax |
State Tax / UT Tax |
Integrat ed Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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19 |
Late fee payable and paid |
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Description |
Payable |
Paid |
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1 |
2 |
3 |
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A |
Central Tax |
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B |
State Tax |
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Verification:
I hereby solemnly affirm and declare that the
information given herein above is true and correct
to the best of my knowledge and belief and nothing has been concealed there
from and in case of any reduction in
output tax liability the benefit thereof has been/will be passed on to
the recipient of supply.
Signature
Place Name of Authorised
Signatory
Date Designation /
Status
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