GSTR 9 is the GST Annual Return that needs to be filed by registered taxpayers. It is a summary of the annual activities of a taxpayer for a financial year. There are 19 tables in GSTR 9, and the details required under each table are as follows:
Table 1: This table contains details of the financial year for which the annual return is being filed, such as the GSTIN, legal name of the taxpayer, and the financial year.
Table 2: This table contains details of the Outward and Inward supplies made or received during the financial year on which tax is payable.
Table 3: This table contains the details of the input tax credit (ITC) claimed during the financial year.
Table 4: This table contains the details of the ITC reversed and Ineligible ITC for the financial year.
Table 5: This table contains the details of the tax paid as declared in returns filed during the financial year.
Table 6: This table contains the details of the transactions related to the purchase and sale of goods and services made during the financial year.
Table 7: This table contains the details of the transactions related to the purchase and sale of goods and services made during the financial year that are not liable to tax.
Table 8: This table contains the details of the advances received or adjusted during the financial year.
Table 9: This table contains the details of the transactions made during the financial year for which the tax is to be paid on a reverse charge basis.
Table 10: This table contains the details of the HSN-wise summary of outward supplies made during the financial year.
Table 11: This table contains the details of the HSN-wise summary of inward supplies received during the financial year.
Table 12: This table contains the details of the late fees paid or payable for filing of returns for the financial year.
Table 13: This table contains the details of the ITC reversed or claimed after filing the annual return for the financial year.
Table 14: This table contains the details of the outward supplies made during the financial year on which tax is not payable.
Table 15: This table contains the details of the ITC availed on inputs received during the financial year on which tax has been paid under reverse charge.
Table 16: This table contains the details of the tax payable and paid during the financial year.
Table 17: This table contains the details of the interest and late fees payable and paid during the financial year.
Table 18: This table contains the details of the demands and refunds for the financial year.
Table 19: This table contains the details of the HSN summary of goods sent for job work during the financial year.
It's important to note that the details required under each table may vary depending on the nature of the business, the type of supplies made, and the type of transactions carried out during the financial year. Therefore, it's recommended to refer to the official GST portal for a detailed explanation of each table and its corresponding details.
In GSTR 9, Table 4 and Table 5 provide details related to outward taxability and outward taxable supply, respectively. Here are the details required under each table:
Table 4: Details of the Outward Supplies on which tax is payable (Net of debit/credit notes and advances received):
Under this table, the taxpayer needs to provide the following details:
1. The total value of outward supplies made during the financial year, including those made to registered and unregistered persons, and exports.
2. The total value of taxable outward supplies made to registered persons.
3. The total amount of tax charged on the above taxable outward supplies made to registered persons.
4. The total value of taxable outward supplies made to unregistered persons and the amount of tax charged on the same.
5. The total value of zero-rated supplies made during the financial year, including exports, and the amount of tax charged on the same.
Table 5: Details of the Tax Paid (Net of debit/credit notes and advances paid):
Under this table, the taxpayer needs to provide the following details:
1. The amount of tax paid during the financial year under different tax heads, such as CGST, SGST, IGST, and Cess.
2. The amount of tax paid on account of reverse charge, including on purchases from unregistered persons.
3. The amount of tax paid on advances received but later adjusted against supplies made during the financial year.
4. The amount of tax paid in cash, and the amount paid through ITC.
5. The amount of interest, late fees, and any other penalty paid during the financial year.
It's essential to ensure that the details provided in Tables 4 and 5 are accurate and match the returns filed during the financial year. Any discrepancies can lead to penalties or adverse consequences during an audit. It's recommended to maintain proper records and reconcile the details before filing the annual return.
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