TMI BlogAnnual ReturnX X X X Extracts X X X X X X X X Extracts X X X X ..... B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D Difference [A-(B+C)] E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) I Difference (G-H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit 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 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deemed supply under Section 143 C Goods sent on approval basis but not returned 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 18 HSN Wise Summary of Inward supplies HSN Cod e UQC Total Quantity Taxable Value Rate of Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that additional liability for the FY 2017-18 19 [ or FY 2018-19 ] 56 [ or FY 2019-20 ] 72 [ or FY 2020-21 ] 86 [ or FY 2021-22 ] 105 [ or FY 2022-23 ] not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit 20 [ ***** ] through this return. ] The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57 [ FY 2017-18, 2018-19 73 [ , 2019-20 and 2020-21 ] ] , the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table. ] 4K 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 23 [ For 57 [ FY 2017-18, 2018-19 73 [ , 2019-20 and 2020-21 ]] , the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table. ] 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting such details separately in this Table. ] 5J 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 27 [ For 57 [ FY 2017-18, 2018-19 88 [ 2019-20, 107 [ 2020-21, 2021-22 and 2022-23 ]]] , the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table. ] 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire remaining amount under the inputs row only. ] For 60 [ FY 2017-18, 2018-19 76 [ , 2019-20 and 2020-21 ]] , the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. ] 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 29 [ For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the inputs row only. 59 [ 108 [ FY 2019-20, 2020-21, 2021-22 and 2022-23 ] , the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the input tax credit which was available in FORM GSTR-2A (table 3 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. 39 [ For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ] 8E 8F The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be declared here. ] 80 [ For FY 2020-21, 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 2021 to September 2021 shall be declared here. ] 92 [ For FY 2021-22, 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 102 [ April, 2022 to October, 2022 filed upto 30th November, 2022 ] shall be declared here. ] 111 [ 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. ] 12 44 [ For FY 2017-18, ] Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 11 [ 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the annual return for FY 2018-19. 47 [ For FY 2018-19, 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 2019 to September 2019 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 2018-19 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. 69 [ For FY 2019-20, 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 2020 to September 2020 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 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21. ] 83 [ For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 48 [ For 71 [ FY 2017-18, 85 [ 2018-19, 97 [ 2019-20, 116 [ 2020-21, 2021-22 and 2022-23 ]]]] , the registered person shall have an option to not fill this Table. ] 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 49 [ For 71 [ FY 2017-18, 85 [ 2018-19, 97 [ 2019-20, 116 [ 2020-21, 2021-22 and 2022-23 ] ]]] , the registered person shall have an option to not fill this Table. ] 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. 50 [ For 71 [ FY 2017-18, 85 [ 2018-19, 98 [ 2019-20, 117 [ 2020-21, 2021-22 and 2022-23 ]]]] , the regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only. ] ******** Notes 1. Inserted vide Notification No. 39/2018 Central Tax dated 04-09-2018 2. Substituted vide Notification No. 74/2018 Central Tax dated 31-12-2018 before it was read as 1 [FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies declared during the financial year (Amount in ₹ in all tables) Nature of Supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I + N above) 7 De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K Total ITC to be lapsed in current financial year (E + F + J) Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Harmonized System of Nomenclature Code 2. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. Part II consists of the details of all outward supplies advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows: Table No. Instructions 4A Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall also be declared here. 5H Aggregate value of credit notes issued in respect of supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. 6G Aggregate value of input t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8C Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 8E 8F Aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D. 8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The total input tax credit which shall lapse for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. 16B Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier 10. Substituted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier 11. Substituted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier 12. Substituted vide Notification No. 31/2019 Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier 13. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 14. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 15. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 16. Inserted vide Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax dated 14-11-2019 43. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 44. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 45. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 46. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 47. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 48. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 49. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 50. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 51. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 52. Inserted vide Notification No. 56/2019 Central Tax dated 14-11-2019 53. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as 13 [ For FY 2017-18 ] 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 3 [ 2018 to March 2019 ] 14 [ For FY 2018-19, ITC on inward supplies (ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). ] 65. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 66. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 67. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 68. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FY 2017-18 and 2018-19 69. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 70. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FY 2017-18 and 2018-19 71. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FY 2017-18 and 2018-19 72. Inserted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 73. Substituted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as and 2019-20 74. Inserted vide NOTIFICATION No. 30/2021 Central Tax dated 30-07-2021 w.e.f. 01-08-2021 75. Inserted vide NOTIFICATION No. 30/2021 Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as, 2019-20 and 2020-21 97. Substituted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 before it was read as, 2019-20 and 2020-21 98. Substituted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 before it was read as, 2019-20 and 2020-21 99. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 100. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 101. Substituted vide NOTIFICATION NO. 22/2022 Central Tax dated 15-11-2022 before it was read as, between April, 2022 to September, 2022 102. Substituted vide NOTIFICATION NO. 22/2022 Central Tax dated 15-11-2022 before it was read as, April, 2022 to September, 2022 103. Substituted vide NOTIFICATION NO. 22/2022 Central Tax dated 15-11-2022 before it was read as, April 2022 to September 2022 104. Substituted vide NOTIFICATION NO. 22/2022 Central Tax dated 15-11-2022 before it was read as, April 2022 to September 2022 105. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 106. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 107. Substituted vide NOTIFICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X
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