GSTR-9 Annual Return: Filing Details Required Under Each Table Taxpayers who have enrolled under GST (Goods and Services Tax) in India must file the annual GSTR-9 return. The GSTR-9 represents an annual report that amalgamates data about both outward and inward supplies with taxes paid and refunds obtained in addition to input tax credit (ITC) utilization throughout the financial period. GSTR-9 consists of six sections within its 19 tables to gather particular information which originates from monthly and quarterly returns declared through GSTR-1, GSTR-3B, and additional relevant forms throughout the year. The success of compliance activities depends on accurate understanding of all required filing details found in each table.
What is GSTR-9? As a requirement under GST law all regular taxpayers registered under the GST must submit GSTR-9 annually to the authorities. It unifies the data which appeared in the monthly or quarterly GSTR-1, GSTR-3B and GSTR-2A/2B submissions. The deadline for submitting GSTR-9 extends until the 31st of December from the following financial year unless authorities issue extensions.
Structure of GSTR-9: Overview GSTR-9 consists of 6 parts with multiple tables within each part. Each section collects specific information related to outward supplies, inward supplies, tax paid, input tax credit, and more.
GSTR – 9 Types 1. GSTR – 9
Applicability: Regular Taxpayers (Turnover up to ₹5 crore)
Description: Annual return for regular taxpayers filing GSTR-1 and GSTR-3B throughout the financial year. It consolidates all outward and inward supplies, ITC availed/reversed, tax payments, and amendments.
2. GSTR – 9A
Applicability: Composition Taxpayers (Discontinued)
Description: Applicable for taxpayers under the Composition Scheme. The requirement did not apply from FY 2017-18 through FY 2018-19 before being officially abolished during FY 2019-20.
3. GSTR – 9B
Applicability: E-commerce Operators (TCS Collectors)
Description: Applicable to e-commerce operators required to collect TCS (Tax Collected at Source) under GST. It consolidates details filed in GSTR-8 during the year. Currently, GSTR-9B has not been made operational.
4. GSTR – 9C
Applicability: Taxpayers with Annual Turnover Above ₹5 crore
Description: It is a self-certified reconciliation statement comparing the taxpayer's annual financial records with the GSTR-9 return filed. CA certification is no longer required (post FY 2020-21), but taxpayers must still self-certify it.
How can I prepare and file Form GSTR-9 return?
Let’s go through each table in GSTR-9 , explaining the filing details required.
Part I – Basic Details (Table 1 to 3) This section captures basic information about the taxpayer.
Table 1 – Financial Year Select the financial year for which the return is being filed (e.g., 2023-24).
Table 2 – GSTIN Auto-populated with the GST Identification Number of the taxpayer.
Table 3 – Legal Name and Trade Name Legal Name as per GST registration.
Trade Name (if any), used for business operations
Part II – Details of Outward and Inward Supplies Declared During the Financial Year (Table 4 to 5) This section consolidates sales and purchase information already declared in GSTR-1 and GSTR-3B .
Table 4 – Details of Advances, Inward and Outward Supplies Declared in Returns Description Details Required 4A Supplies made to unregistered persons (B2C) 4B Supplies made to registered persons (B2B) 4C Exports made (with/without payment of tax) 4D Supplies to SEZ units (with/without payment of tax) 4E Deemed exports (e.g., supply to EOU units) 4F Advances received (but not adjusted against invoices) 4G Inward supplies liable to reverse charge 4H Sub-total (sum of 4A to 4G) 4I Credit notes issued (amendments reducing turnover) 4J Debit notes issued (amendments increasing turnover) 4K Supplies/advances adjusted (+/-) 4L Annual taxable value (4H+4I+4J+4K) 4M Tax payable (by tax head – CGST, SGST, IGST, Cess) 4N Tax paid
Key Focus: Match these with GSTR-1 and GSTR-3B to ensure there are no discrepancies.
Table 5 – Exempt, Nil-Rated, and Non-GST Supplies Description Details Required 5A Exempt supplies 5B Nil-rated supplies 5C Non-GST supplies (like petroleum, alcohol) 5D Total value (5A+5B+5C)
Part III – ITC Details (Table 6 to 8) This part consolidates ITC (Input Tax Credit) data declared in GSTR-3B .
Table 6 – ITC Availed During the Financial Year Description Details Required 6A Total ITC availed (auto-populated from GSTR-3B) 6B ITC availed on inward supplies (B2B) 6C ITC availed on imports (goods and services) 6D ITC availed on inward supplies liable to reverse charge 6E ITC availed from ISD (Input Service Distributor) 6F ITC availed on other supplies (e.g., transition credit) 6G Sub-total ITC availed 6H ITC reclaimed (e.g., earlier reversed but now eligible) 6I Sub-total (6G+6H) 6J ITC reversed (due to ineligible credit or others) 6K Net ITC available (6I-6J)
Table 7 – ITC Reversed and Ineligible Credit Description Details Required 7A As per Rule 37 (payment to supplier within 180 days) 7B As per Rule 39 (ISD credit reversal) 7C As per Rule 42 (ITC reversal on exempt and taxable supplies) 7D As per Rule 43 (capital goods ITC reversal) 7E Blocked credits (Section 17(5)) 7F Total ITC reversed (7A to 7E) 7G Net ITC available for use (6K - 7F)
Table 8 – Comparison of ITC with GSTR-2A Description Details Required 8A ITC as per GSTR-2A (auto-populated) 8B ITC availed as per Table 6B, 6C, 6D 8C ITC on inward supplies received during the previous year but availed this year 8D Total ITC availed (8B+8C) 8E ITC as per GSTR-2A not availed in GSTR-9 8F ITC available but not availed 8G ITC available but ineligible 8H Total ITC not availed (8E+8F+8G) 8I ITC eligible (8A-8H)
Key Focus: Reconciliation between GSTR-2A and actual ITC claimed
Part IV – Tax Paid (Table 9) Description Details Required 9A Tax payable (CGST, SGST, IGST, Cess) 9B Tax paid through cash ledger 9C Tax paid through ITC 9D Total tax paid (9B+9C)
Part V – Amendments and Reconciliation for Previous FY (Table 10 to 14) Table 10-14 – Adjustments for Previous Financial Year Table Details Required 10 Supplies declared in next year for the current year. 11 Tax paid on such supplies 12 ITC for previous year availed in current year 13 ITC reversed for previous year in current year 14 Differential tax payable (if any)
Part VI – Other Information (Table 15 to 19) Table 15 – Demands and Refunds Description Details Required 15A Total demands raised 15B Total taxes paid to settle demands 15C Total refund claims 15D Refunds sanctioned 15E Refunds rejected 15F Refunds pending
Table 16 – Supplies Received from Composition Taxpayers and Other Information Description Details Required 16A Goods/services received from composition taxpayers 16B Deemed supplies under Schedule I 16C Goods sent on an approval basis but not returned
Table 17 – HSN-wise Summary of Outward Supplies Description Details Required HSN Code Description of goods/services UQC Unit quantity code Total quantity Value Tax paid IGST/CGST/SGST/Cess
Table 18 – HSN-wise Summary of Inward Supplies Same as Table 17, but for inward supplies
Table 19 – Late Fees Description Details Required 19 Late fee paid (CGST/SGST)
Conclusion Accurately filling GSTR-9 requires meticulous record-keeping and reconciliation across GSTR-1, GSTR-3B, and books of accounts. Businesses must pay special attention to:
ITC reconciliation with GSTR-2A.
Reporting amendments.
Capturing correct tax liabilities and payments.
Must Read: Types of GST Returns: GST Forms and Due Dates 2025
FAQs 1. What is GSTR-9? Ans. A regular GST-registered taxpayer needs to submit GSTR-9 annually to present information on their outward and inward supplies along with taxes and ITC during a financial year.
2. Who is required to file GSTR-9? Ans. Every regular taxpayer with GST registration who does not belong to composition schemes or is not an ISD, casual or non-resident must submit GSTR-9.
3. What is the due date for filing GSTR-9? Ans. The tax department controls the filing deadline at 31st December after the financial year closure, but may extend this period.
4. What are the key sections in GSTR-9? Ans. GSTR-9 contains 6 parts , covering:
Basic details
Outward and inward supplies
ITC availed and reversed
Tax paid
Amendments and reconciliations
HSN-wise summary and late fees
5. How is GSTR-9 different from GSTR-9C? Ans. Taxpayers with turnover exceeding ₹5 crore must get their GSTR-9C statement certified by a Chartered Accountant but they must file GSTR-9 on their own.
6. What documents are needed to file GSTR-9? Ans. You need:
GSTR-1 & GSTR-3B data
ITC ledger
Books of accounts
Reconciliation statements
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