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Oct29
2018
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:
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Part |
Particulars |
Sr. No. |
Particulars |
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Part - I |
Basic Details |
1 |
Financial Year |
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2 |
GSTIN |
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3A |
Legal Name |
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3B |
Trade Name (If any) |
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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 |
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5 |
Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year |
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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 |
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7 |
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year |
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8 |
Other ITC related information |
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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 |
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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) |
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11 |
Supplies / tax reduced through Amendments (-) (net of credit notes) |
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12 |
Reversal of ITC availed during previous financial year |
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13 |
ITC availed for the previous financial year |
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14 |
Differential tax paid on account of declaration in 10 and 11 above |
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Part - VI |
Other Information |
15 |
Particulars of Demands and Refunds |
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16 |
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis |
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17 |
HSN Wise Summary of outward supplies |
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18 |
HSN Wise Summary of Inward supplies |
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19 |
Late fee payable and paid |
Detailed View of GSTR 9A Contents:
PART-I: Basic Details:
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Sr. No. |
Particulars |
|
1 |
Financial Year |
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2 |
GSTIN |
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3A |
Legal Name |
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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:
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Sr. No. |
Particulars |
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4A |
Supplies made to unregistered persons (B2C) |
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4B |
Supplies made to registered persons (B2B) |
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4C |
Zero rated supply (Export) on payment of tax (except supplies to SEZs) |
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4D |
Supply to SEZs on payment of tax |
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4E |
Deemed Exports |
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4F |
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) |
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4G |
Inward supplies on which tax is to be paid on reverse charge basis |
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4H |
Sub-total (A to G above) |
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4I |
Credit Notes issued in respect of transactions specified in (B) to (E) above (-) |
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4J |
Debit Notes issued in respect of transactions specified in (B) to (E) above (+) |
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4K |
Supplies / tax declared through Amendments (+) |
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4L |
Supplies / tax reduced through Amendments (-) |
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4M |
Sub-total (I to L above) |
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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:
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Sr. No. |
Particulars |
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5A |
Zero rated supply (Export) without payment of tax |
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5B |
Supply to SEZs without payment of tax |
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5C |
Supplies on which tax is to be paid by the recipient on reverse charge basis |
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5D |
Exempted |
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5E |
Nil Rated |
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5F |
Non-GST supply |
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5G |
Sub-total (A to F above) |
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5H |
Credit Notes issued in respect of transactions specified in A to F above (-) |
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5I |
Debit Notes issued in respect of transactions specified in A to F above (+) |
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5J |
Supplies declared through Amendments (+) |
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5K |
Supplies reduced through Amendments (-) |
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5L |
Sub-Total (H to K above) |
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5M |
Turnover on which tax is not to be paid(G + L above) |
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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:
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Sr. No. |
Particulars |
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6A |
Total amount of input tax credit availed through FORM GSTR 3B (sum total of Table 4A of FORM GSTR 3B) (Auto Populated Field) |
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6B |
Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) |
Inputs |
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Capital Goods |
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Input Services |
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6C |
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed |
Inputs |
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Capital Goods |
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Input Services |
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6D |
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed |
Inputs |
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Capital Goods |
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Input Services |
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6E |
Import of goods (including supplies from SEZs) |
Inputs |
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Capital Goods |
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6F |
Import of services (excluding inward supplies from SEZs) |
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6G |
Input Tax credit received from ISD |
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6H |
Amount of ITC reclaimed (other than B above) under the provisions of the Act |
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6I |
Sub-total (B to H above) |
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6J |
Difference (I - A above) |
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6K |
Transition Credit through TRAN-I (including revisions if any) |
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6L |
Transition Credit through TRAN-II |
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6M |
Any other ITC availed but not specified above |
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6N |
Sub-total (K to M above) |
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6O |
Total ITC availed (I +N above) |
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Sr. No. 7: Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year:
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Sr. No. |
Particulars |
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7A |
As per Rule 37 |
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7B |
As per Rule 39 |
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7C |
As per Rule 42 |
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7D |
As per Rule 43 |
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7E |
As per section 17(5) |
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7F |
Reversal of TRAN-I credit |
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7G |
Reversal of TRAN-II credit |
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7H |
Other reversals (pl. specify) |
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7I |
Total ITC Reversed (A to H above) |
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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
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Sr. No. |
Particulars |
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8A |
ITC as per GSTR 2A (Table 3 and 5 thereof) Auto-Populated |
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8B |
ITC as per sum total of 6(B) and 6(H) above (Taxable Value is auto populated) |
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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 |
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8D |
Difference [A-(B+C)] |
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8E |
ITC available but not availed (out of D) |
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8F |
ITC available but ineligible (out of D) |
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8G |
IGST paid on import of goods (including supplies from SEZ) |
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8H |
IGST credit availed on import of goods (as per 6(E) above) (Taxable Value Auto Populated) |
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8I |
Difference (G-H) |
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8J |
ITC available but not availed on import of goods (Equal to I) |
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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.
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Description |
Tax Payable |
Paid through Cash |
Paid through ITC Central Tax |
Paid through ITC |
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State Tax / UT Tax |
Integrated 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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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.
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Sr. No. |
Particulars |
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10 |
Supplies / tax declared through Amendments (+) (net of debit notes) |
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11 |
Supplies / tax reduced through Amendments (-) (net of credit notes) |
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12 |
Reversal of ITC availed during previous financial year |
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13 |
ITC availed for the previous financial year |
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14 |
Differential tax paid on account of declaration in 10 and 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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Part VI: Other Information
Sr. No. 15: Particulars of Demands and Refunds
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Sr. No. |
Details |
Central Tax |
State Tax / UT Tax |
Integrated Tax |
Cess |
Interest |
Penalty |
Late Fees / Others |
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1 |
2 |
3 |
4 |
5 |
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15A |
Total Refund claimed |
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15B |
Total Refund sanctioned |
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15C |
Total Refund Rejected |
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15D |
Total Refund Pending |
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15E |
Total Demand of taxes |
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15F |
Total Taxes paid in respect of E above |
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15G |
Total Demands pending out of E above |
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Sr. No. 16: Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis.
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Sr. No. |
Details |
Taxable Value |
Central Tax |
State Tax / UT Tax |
Integrated Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
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16A |
Supplies received from Composition taxpayers |
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16B |
Deemed supply under Section 143 |
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16C |
Goods sent on approval basis but not returned |
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Sr. No. 17: HSN Wise Summary of Outward Supplies
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HSN Code |
UQC |
Total Quantity |
Taxable Value |
Rate of Tax |
Central Tax |
State Tax / UT Tax |
Integrated Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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Sr. No. 18: HSN Wise Summary of Inward Supplies.
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HSN Code |
UQC |
Total Quantity |
Taxable Value |
Rate of Tax |
Central Tax |
State Tax / UT Tax |
Integrated Tax |
Cess |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
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Sr. No. 19: Late Fee Payable and Paid.
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Sr. No. |
Description |
Payable |
Paid |
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1 |
2 |
3 |
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19A |
Central Tax |
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19B |
State Tax |
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