[Form GSTR-9 [Substituted Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]]
[See rule 80]
Annual Return
Pt. I
1
2
3A
3B
Pt. II
Basic Details
Financial Year
GSTIN
Legal Name
Trade Name (if any)
Details of Outward and inward supplies declared
during the financial year
(Amount inLin all tables)
Nature of Supplies
Taxable Value
Central Tax
State Tax /UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
4
Details of advances, inward and outward
supplies made during the financial year on which tax is payable
A
Supplies made to un-registered persons (B2C)
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)
I
Credit Notes issued in respect of transactions
specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions
specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid
(H + M) above
5
Details of Outward supplies made during the
financial year on which tax is not payable
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-GSTsupply(includes
‘no 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 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)
Pt. III
Details of ITC for the financial year
Description
Type
Central Tax
State Tax /UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
6
Details of ITC availed during the financial
year
A
Total amount of input tax credit availed through
FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
< Auto>
< Auto>
< Auto>
< Auto>
B
Inward supplies (other than imports and inward
supplies liable to reverse charge but includes services received
from SEZs)
Inputs
Capital Goods
Input Services
C
Inward supplies received from unregistered
persons liable to reverse charge (other than B above) on which
tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
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
E
Import of goods (including supplies from SEZs)
Inputs
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
Details of ITC Reversed and Ineligible ITC
for the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (Sum of A to H above)
J
Net ITC Available for Utilization (6O - 7I)
8
Other ITC related information
A
ITC as per GSTR-2A (Table 3 & 5 thereof)
< Auto>
< Auto>
< Auto>
< Auto>
B
ITC as per sum total of 6(B) and 6(H) above
< Auto>
C
[For FY 2017-18] [Inserted by Notification No. G.S.R. 845(E), dated 14.11.2019 (w.e.f. 19.6.2017).][ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
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)
< Auto>
< Auto>
< Auto>
< Auto>
Pt. IV
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
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
Pt. V
[Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.] [Substituted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+)
(net of debit notes)
11
Supplies / tax reduced through Amendments (-)
(net of credit notes)
12
13
14
Reversal of ITC availed during previous
financial year
ITC availed for the previous financial year
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 Refunds
Details
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee/ Others
1
2
3
4
5
A
Total refund Claimed
B
Total Refund sanctioned
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
B
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 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
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
SignatureName of Authorised SignatoryDesignation / Status
Place Date
Instructions: -