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2018

Structure of GST Annual Return - GSTR-9

Structure of GST Annual Return

Introduction:

GSTR 9 is the relevant form prescribed in terms of section 44 CGST Act. This GSTR 9 has two parts to it i.e (i) Part A titled Basic Details and (ii) Part B which is the Annual Return. Part I seeks to capture the basic details of the Registered Person under Part A (Reconciliation Statement) which has 4 clauses. Each of the clauses in Part I is significant in terms of the disclosure requirement. Part B contains various fields which are required for filing Annual Return. Kindly refer below for further details.

 

Contents of GSTR 9A:

Part

Particulars

Sr. No.

Particulars

Part - I

Basic Details

1

Financial Year

2

GSTIN

3A

Legal Name

3B

Trade Name (If any)

Part - II

Details of Outward and inward supplies declared during the financial year

4

Details of advances, inward and 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 - III

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

6

Details of ITC availed as declared in returns filed during the financial year

7

Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year

8

Other ITC related information

Part - IV

Details of tax paid as declared in returns filed during the financial year

9

Details of tax paid as declared in returns filed during the financial year

Part - V

Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier

10

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

11

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

12

Reversal of ITC availed during previous financial year

13

ITC availed for the previous financial year

14

Differential tax paid on account of declaration in 10 and 11 above

Part - VI

Other Information

15

Particulars of Demands and Refunds

16

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

17

HSN Wise Summary of outward supplies

18

HSN Wise Summary of Inward supplies

19

Late fee payable and paid

 

Detailed View of GSTR 9A Contents:

PART-I: Basic Details:

Sr. No.

Particulars

1

Financial Year

2

GSTIN

3A

Legal Name

3B

Trade Name (If any)

 

Part II : Details of Outward and inward supplies declared during the financial year:

Sr. No. 4: Details of Outward and inward supplies declared during the financial year:

Sr. No.

Particulars

4A

Supplies made to unregistered persons (B2C)

4B

Supplies made to registered persons (B2B)

4C

Zero rated supply (Export) on payment of tax (except supplies to SEZs)

4D

Supply to SEZs on payment of tax

4E

Deemed Exports

4F

Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)

4G

Inward supplies on which tax is to be paid on reverse charge basis

4H

Sub-total (A to G above)

4I

Credit Notes issued in respect of transactions specified in (B) to (E) above (-)

4J

Debit Notes issued in respect of transactions specified in (B) to (E) above (+)

4K

Supplies / tax declared through Amendments (+)

4L

Supplies / tax reduced through Amendments (-)

4M

Sub-total (I to L above)

4N

Supplies and advances on which tax is to be paid (H + M) above

 

Sr. No. 5: Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year:

Sr. No.

Particulars

5A

Zero rated supply (Export) without payment of tax

5B

Supply to SEZs without

payment of tax

5C

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

5D

Exempted

5E

Nil Rated

5F

Non-GST supply

5G

Sub-total (A to F above)

5H

Credit Notes issued in respect of transactions specified in A to F above (-)

5I

Debit Notes issued in respect of transactions specified in A to F above (+)

5J

Supplies declared through Amendments (+)

5K

Supplies reduced through Amendments (-)

5L

Sub-Total (H to K above)

5M

Turnover on which tax is not to be paid(G + L above)

5N

Total Turnover (including advances) (4N + 5M - 4G above)

 

Part III: Details of ITC as declared in returns filed during the financial year:

Sr. No. 6: Details of ITC availed as declared in returns filed during the financial year:

Sr. No.

Particulars

6A

Total amount of input tax credit availed through FORM GSTR 3B (sum total of Table 4A of FORM GSTR 3B) (Auto Populated Field)

6B

Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

Inputs

Capital Goods

Input Services

6C

Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed

Inputs

Capital Goods

Input Services

6D

Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed

Inputs

Capital Goods

Input Services

6E

Import of goods (including supplies from SEZs)

Inputs

Capital Goods

6F

Import of services (excluding inward supplies from SEZs)

6G

Input Tax credit received from ISD

6H

Amount of ITC reclaimed (other than B above) under the provisions of the Act

6I

Sub-total (B to H above)

6J

Difference (I - A above)

6K

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

6L

Transition Credit through TRAN-II

6M

Any other ITC availed but not specified above

6N

Sub-total (K to M above)

6O

Total ITC availed (I +N above)

 

 

Sr. No. 7: Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year:

Sr. No.

Particulars

7A

As per Rule 37

7B

As per Rule 39

7C

As per Rule 42

7D

As per Rule 43

7E

As per section 17(5)

7F

Reversal of TRAN-I credit

7G

Reversal of TRAN-II credit

7H

Other reversals (pl. specify)

7I

Total ITC Reversed (A to H above)

7J

Net ITC Available for Utilization (6O - 7I)

 

Sr. No. 8: Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year

Sr. No.

Particulars

8A

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

8B

ITC as per sum total of 6(B) and 6(H) above (Taxable Value is auto populated)

8C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018

8D

Difference [A-(B+C)]

8E

ITC available but not availed (out of D)

8F

ITC available but ineligible (out of D)

8G

IGST paid on import of goods (including supplies from SEZ)

8H

IGST credit availed on import of goods (as per 6(E) above) (Taxable Value Auto Populated)

8I

Difference (G-H)

8J

ITC available but not availed on import of goods (Equal to I)

8K

Total ITC to be lapsed in current financial year(E + F + J) (All Fields Auto Populated)

 

Part IV: Details of tax paid as declared in returns filed during the financial year.

Sr. No.9: Details of tax paid as declared in returns filed during the financial year.

Description

Tax Payable

Paid through Cash

Paid through ITC

Central Tax

Paid through ITC

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

Other

 

Part V: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier.

Sr. No.

Particulars

10

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

11

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

12

Reversal of ITC availed during previous financial year

13

ITC availed for the previous financial year

14

Differential tax paid on account of declaration in 10 and 11 above

Description

Payable

Paid

1

2

3

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

 

Part VI: Other Information

Sr. No. 15: Particulars of Demands and Refunds

Sr. No.

Details

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

Interest

Penalty

Late Fees / Others

1

2

3

4

5

15A

Total Refund claimed

15B

Total

Refund

sanctioned

15C

Total Refund Rejected

15D

Total Refund Pending

15E

Total Demand of taxes

15F

Total Taxes paid in respect of E above

15G

Total Demands pending out of E

above

 

 

Sr. No. 16: Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis.

Sr. No.

Details

Taxable

Value

Central

Tax

State

Tax /

UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

16A

Supplies received from

Composition taxpayers

16B

Deemed supply under Section

143

16C

Goods sent on approval basis

but not returned

 

Sr. No. 17: HSN Wise Summary of Outward Supplies

HSN Code

UQC

Total Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8

9

 

Sr. No. 18: HSN Wise Summary of Inward Supplies.

HSN Code

UQC

Total Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8

9

 

Sr. No. 19: Late Fee Payable and Paid.

Sr. No.

Description

Payable

Paid

1

2

3

19A

Central Tax

19B

State Tax

 

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