Annual Return
GSTR – 09
GST
2[FORM GSTR – 9
\n[See rule 80]
\nAnnual Return
\n Pt. I
\nBasic Details
\n1
\nFinancial Year
\n
\n2
\nGSTIN
\n
\n 3A
\nLegal Name
\n
\n 3B
\nTrade Name (if any)
\n
\nPt. II
\nDetails of Outward and inward supplies made during the financial year
\n
\n
\n(Amount in Rs. in all tables)
\nNature of Supplies
\n Taxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\n4
\nDetails of advances, inward and outward supplies made during the financial year on which tax is payable
\nA
\nSupplies made to un-registered persons (B2C)
\n
\n
\n
\n
\n
\nB
\nSupplies made to registered persons (B2B)
\n
\n
\n
\n
\n
\nC
\nZero rated supply (Export) on payment of tax (except supplies to SEZs)
\n
\n
\n
\n
\n
\nD
\nSupply to SEZs on payment of tax
\n
\n
\n
\n
\n
\nE
\nDeemed Exports
\n
\n
\n
\n
\n
\nF
\nAdvances on w<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ve) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n J = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ared in this part. 6[It may be noted 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] 123[or FY 2023-24] 159[or FY 2024-25] 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.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty in reporting such details separately in this Table.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ither separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n there is any difficulty in reporting such details separately in this Table.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp;in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of services) 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 60[FY 2017-18, 2018-19 and 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.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 202021, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be auto-populated here. 35[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 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).] 174[However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l lapse for the current financial year shall be computed in this row. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n us financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 10[2018 to March 2019] shall be declared here. 43[For FY 2018-19, 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 2019 to September 2019 shall be declared here.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Table 10, details of supplies or tax increased through invoices or debit note or upward amendment of the same pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30th November of next financial year shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 12[For FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 137[For FY 2023-24, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.]] 45[For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For 68[FY 2017-18, 82[2018-19, 94[2019-20, 113[2020-21, 138[2021-22, 2022-23 and 2023-24]]]]], the r<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ual return for FY 2022-23.] 114[For FY 2022-23, 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, 2023 to October, 2023 filed upto 30th November, 2023 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 2022-23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023-24.] 139[For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024 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 2023-24 as per second proviso to sub-section (2) of <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8. Part VI consists of details of other information. The instructions to fill Part VI are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1[For 71[FY 2017-18, 85[2018-19, 98[2019-20, 117[2020-21, 141[2021-22, 184[2022-23, 2023-24 and 2024-25]]]]]], the registered person shall have an option to not fill this table.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n after the due date. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) to (E) above (-) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n + 5M – 4G above) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nCess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le 9B of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4(A)(3) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 7C, 7D, 7E, 7F, 7G and 7H = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n consists of details of other information. The instructions to fill Part VI are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits' level for taxpayers having annual turnover above Rs. 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR1 may be used for filling up details in Table 17. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n “to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4-11-2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 19 – Central Tax dated 14-11-2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp;before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p;Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on No. 14\/2022-Central Tax dated 05-07-2022 before it was read as, “2019-20 and 2020-21” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s, “2020-21 and 2021-22” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p;w.e.f. 10-07-2024 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ore it was read as, “2021-22 and 2022-23” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax dated 17-09-2025 w.e.f. 22-09-2025 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 22-09-2025 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Annual ReturnGSTR – 09 GST2[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 made during the financial year (Amount in Rs. in all tables) … Continue reading “Annual Return”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13528","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13528"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13528\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n
\n
\n
\n
\nN
\nSupplies and advances on which tax is to be paid (H + M) above
\n
\n5
\nDetails of Outward supplies made during the financial year on which tax is not payable
\nA
\nZero rated supply (Export) without payment of tax
\n
\n
\n
\n
\n
\nB
\nSupply to SEZs without payment of tax
\n
\n
\n
\n
\n
\nC
\nSupplies on which tax is to be paid by the recipient on reverse charge basis
\n
\n
\n
\n
\n
\n\t121[C1
\nSupplies on which tax is to be paid by ecommerce operators
\nas per section 9(5) [Supplier to report]
\n\t
\n\t
\n\t
\n\t
\n\t]
\nD
\nExempted
\n
\n
\n
\n
\n
\nE
\nNil Rated
\n
\n
\n
\n
\n
\nF
\nNon-GST supply (includes ‗no supply')
\n
\n
\n
\n
\n
\nG
\nSub-total (A to F above)
\n
\n
\n
\n
\n
\nH
\nCredit Notes issued in respect of transactions specified in A to F above (-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n\tA2
\n\tNet ITC of the financial year “(A-A1)”
\n\t
\n\t
\n\t
\n\t]
\nB
\nInward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
\nInputs
\n
\n
\n
\n
\nCapital Goods
\n
\n
\n
\n
\nInput Services
\n
\n
\n
\n
\nC
\nInward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
\nInputs
\n
\n
\n
\n
\nCapital Goods
\n
\n
\n
\n
\nInput Services
\n
\n
\n
\n
\nD
\nInward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
\nInputs
\n
\n
\n
\n
\nCapital Goods
\n
\n
\n
\n&nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n
\n
\n
\n 7
\n Details of ITC Reversed and Ineligible ITC for the financial year
\n
\n A
\n As per Rule 37
\n
\n
\n
\n
\n\t149[A1
\n\tAs per Rule 37A
\n\t
\n\t
\n\t
\n\t
\n\tA2
\n\tAs per rule 38
\n\t
\n\t
\n\t
\n\t]
\n B
\n As per Rule 39
\n
\n
\n
\n
\n C
\n As per Rule 42
\n
\n
\n
\n
\n D
\n As per Rule 43
\n
\n
\n
\n
\n E
\n As per section 17(5)
\n
\n
\n
\n
\n F
\n Reversal of TRAN-I credit
\n
\n
\n
\n
\n G
\n Reversal of TRAN-II credit
\n
\n
\n
\n
\n H
\n Other reversals (pl. specify)
\n
\n
\n
\n
\n I
\n Total ITC Reversed (Sum of A to H above)
\n
\n
\n
\n
\n J
\n Net ITC Available for Utilization (6O – 7I)
\n
\n
\n
\n
\n 8
\n Other ITC related information
\n
\n\t144[A
\n\tITC as per GSTR-2B (table 3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n ITC available but not availed on import of goods (Equal to I)
\n
\n
\n
\n
\n K
\n Total ITC to be lapsed in current financial year (E + F + J)
\n\t
\n\t
\n\t
\n\t
\n Pt. IV
\nDetails of tax paid as declared in returns filed during the financial year
\n
\n\t154[9
\n\tDescription
\n\tTax Payable
\n\tPaid through cash
\n\tPaid through ITC
\nTotal Tax
\nPaid
\nDifference between
\nTax payable and paid
\nCentral
\nTax
\nState Tax
\n\/ UT Tax
\nIntegrated
\nTax
\n\tCess
\n\t
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n8 =
\n3+4+5+6+7
\n\t2-8
\n\t
\n\tIntegrated Tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\tCentral Tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\tState\/UT Tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\tCess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\tInt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t14
\n\tDifferential tax paid on account of declaration in 10 & 11 above
\n\t
\n\tDescription
\n\tPayable
\n\tPaid
\n\tDifference
\n\t1
\n\t2
\n\t3
\n\t2- 3
\n\t
\n\tIntegrated Tax
\n\t
\n\t
\n\t
\n\tCentral Tax
\n\t
\n\t
\n\t
\n\tState\/UT Tax
\n\t
\n\t
\n\t
\n\tCess
\n\t
\n\t
\n\t
\n\tInterest
\n\t
\n\t
\n\t]
\nPt. VI
\nOther Information
\n15
\nParticulars of Demands and Refunds
\n
\nDetails
\nCentral Tax
\nState Tax \/ UT Tax
\n Integrated Tax
\nCess
\nIntere st
\n Penalty
\nLate Fee \/ Other s
\n
\n1
\n2
\n3
\n4
\n5
\n
\n
\n
\nA
\nTotal Refund claimed
\n
\n
\n
\n
\n
\n
\n
\nB
\nTotal Refund sanction ed
\n
\n
\n
\n
\n
\n
\n
\nC
\nTotal Refund Rejected
\n
\n
\n
\n
\n
\n
\n
\nD
\nTotal Refund Pending
\n
\n
\n
\n
\n
\n
\n
\nE
\nTotal demand of taxes
\n \n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n 18
\n
\nHSN Wise Summary of Inward supplies
\n
\n HSN Cod e
\n UQC
\n Total Quantity
\nTaxable Value
\n Rate of Tax
\n Central Tax
\n State Tax \/ UT Tax
\n Integrated Tax
\n Cess
\n 1
\n 2
\n 3
\n 4
\n 5
\n 6
\n 7
\n 8
\n 9
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n 19
\n
\nLate fee payable and paid
\n
\n
\n
\nDescription
\n Payable
\n Paid
\n
\n 1
\n 2
\n 3
\n A
\n Central Tax
\n
\n
\n
\n B
\n State Tax
\n
\n
\n
\nVerification:
\nI 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 there from and in case of any reduction in output tax liability the benefit thereof has been\/will be passed on to the recipient of supply.
\nPlace
\nSignatory
\nDate
\nSignature
\nName of Authorised
\nDesignation \/ Status
\nInstructions: –
\n156[1. Terms used:
\n (a) GSTIN: Goods and Services Tax Identifica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe instructions to fill Part II are as follows:
\nTable No.
\nInstructions
\n4A
\nAggregate 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-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details.
\n4B
\nAggregate value of supplies made to registered persons (including supplies made <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4F
\nDetails of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details.
\n4G
\nAggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
\n\t125[4G1
\n\tAggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR-1 may be re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4K & 4L
\nDetails 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-1 124[as amended by FORM GSTR-1A, if any] 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.]
\n5A
\nAggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details.
\n5B
\nAggregate 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n87[For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.]
\n106[For FY 2022-23, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.]
\n127[For FY 2023-24 160[and FY 2024-25,] the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5J & 5K
\nDetails 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-1 124[as amended by FORM GSTR-1A, if any] may be used for filling up these details. 27[For57[FY 2017-18, 2018-19 88[2019-20, 107[2020-21, 128[2021-22, 163[2022-23, 2023-24 and 2024-25,]]]] 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.]
\n5N
\nTotal 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAlso, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below.]
\n6B
\nAggregate 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 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)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n29[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[130[FY 2019-20, 2020-21, 2021-22, 168[2022-23, 2023-24 and 2024-25,]] 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 entire remaining amount under the “inputs” row only.]
\nFor 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 th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6E
\nDetails 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. 30[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 and capital goods or report the entire input tax credit under the “inputs” row only.]
\n61[For 130[FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24], 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 re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAlso, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as it is to be reported in the Table 6A1 above.]
\n6J
\nThe difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 171[However, for FY 2024-25 onwards, the difference between the total amount of net ITC of the financial year availed through FORM GSTR-3B as per Table 6A2 and input tax credit declared in row B to H shall be auto populated here. Ideally, this amount should be zero.]
\n6K
\nDetails of transition credit received in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8A
\nThe total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs 132[and supplies received from E-commerce operators]) pertaining to 32[the financial year for which the return is being for] and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers 133[including e-commerce operators] in their FORM GSTR-1 33[For FY 2017-18,] 7[It may be note<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8C
\n64[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 the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.]
\n8D
\nAggregate value of 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 i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n
\n6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
\n7. 40[For FY 2017-18,] Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of 9[between April 2018 to March 2019]. 41[For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019.] 65[For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.] 79[For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021.] 91[For FY 2021-22, Part V consists of particulars of transactions for the previous <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n66[For FY 2019-20, 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 2020 to September 2020 shall be declared here.]
\n80[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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFrom FY 2024-25 onwards, for Table 11, details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30th November of next financial year shall be declared here.]
\n12
\n44[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 to March 2019] shall be declared here. Table 4(B) of FORM GSTR-3B may be used for f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n15A, 15B, 15C and 15D
\nAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial 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. 48[For 71[FY 2017-18, 85[2018-19, 97[2019-20, 116[2020-21, 141[2021-22, 181[2022-23, 2023-24 and 2024-25]]]]]], the registered person shall have an option to not fill this Table.]
\n15E, 15F and 15G
\nAggregate value of demands of taxes for which an order confi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n16C
\nAggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 51[For 71[FY 2017-18, 85[2018-19, 98[2019-20, 117[2020-21, 141[2021-22, 185[2022-23, 2023-24 and 2024-25]]]]]], the registered person shall have an option to not fill this table.]
\n17 & 18
\nSummary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits 'level for taxpayers having annual turnover above Rs. 5.00 Cr. 99[From FY<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n9. 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 187[or electronic credit ledger].]
\n
\n*************
\nNOTES:-
\n1.
\nInserted vide Notification No. 39\/2018 – Central Tax dated 04-09-2018
\n2.
\nSubstituted vide Notification No. 74\/2018 – Central Tax dated 31-12-2018 before it was read as
\n“1[FORM GSTR-9
\n(See rule 80)
\nAnnual Return
\n\t
\nPt. I
\nBasic Details
\n1
\nFinancial Year
\n\t
\n2
\nGSTIN
\n\t
\n3A
\nLegal Name
\n\t
\n3B
\nTrade Name (if any)
\n\t
\nPt. II
\nDetails of Outward and inward supplies declared during the financial year
\n
\n\t
\n(Amount in Rs. in all tables)
\nNature of Supplies
\nTaxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n\t
\nJ
\nDebit Notes issued in respect of transactions specified in (B) to (E) above (+)
\n\t
\n\t
\n\t
\n\t
\n\t
\nK
\n Supplies \/ tax declared through Amendments (+)
\n\t
\n\t
\n\t
\n\t
\n\t
\nL
\nSupplies \/ tax reduced through Amendments (-)
\n\t
\n\t
\n\t
\n\t
\n\t
\nM
\nSub-total (I to L above)
\n\t
\n\t
\n\t
\n\t
\n\t
\nN
\nSupplies and advances on which tax is to be paid (H + M) above
\n
\n5
\nDetails of Outward supplies on which tax is not payable as declared in returns filed during the financial year
\nA
\nZero rated supply (Export) without payment of tax
\n\t
\n\t
\n\t
\n\t
\n\t
\nB
\nSupply to SEZs without payment of tax
\n\t
\n\t
\n\t
\n\t
\n\t
\nC
\nSupplies on which tax is to be paid by the recipient on r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n\t
\nPt. III
\nDetails of ITC as declared in returns filed during the financial year
\n\t
\nDescription
\nType
\nCentral Tax
\nState Tax \/UT Tax
\nIntegrated Tax
\nCess
\n\t
\n1
\n2
\n3
\n4
\n5
\n6
\n6
\nDetails of ITC availed as declared in returns filed during the financial year
\nA
\nTotal amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\nB
\nInward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
\nInputs
\n\t
\n\t
\n\t
\n\t
\nCapital Goods
\n\t
\n\t
\n\t
\n\t
\nInput Services
\n\t
\n\t
\n\t
\n\t
\nC
\nInward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
\nInputs
\n\t
\n\t
\n\t
\n\t
\nCapital Goods
\n\t
\n\t
\n\t
\n\t
\nInput Servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n L
\nTransition Credit through TRAN-II
\n\t
\n\t
\n\t
\n\t
\nM
\nAny other ITC availed but not specified above
\n\t
\n\t
\n\t
\n\t
\nN
\nSub-total (K to M above)
\n\t
\n\t
\n\t
\n\t
\nO
\nTotal ITC availed (I + N above)
\n\t
\n\t
\n\t
\n\t
\n7
\nDetails of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
\nA
\nAs per Rule 37
\n\t
\n\t
\n\t
\n\t
\nB
\nAs per Rule 39
\n\t
\n\t
\n\t
\n\t
\nC
\nAs per Rule 42
\n\t
\n\t
\n\t
\n\t
\nD
\nAs per Rule 43
\n\t
\n\t
\n\t
\n\t
\nE
\nAs per section 17(5)
\n\t
\n\t
\n\t
\n\t
\nF
\nReversal of TRAN-I credit
\n\t
\n\t
\n\t
\n\t
\nG
\nReversal of TRAN-II credit
\n\t
\n\t
\n\t
\n\t
\nH
\nOther reversals (pl. specify)
\n\t
\n\t
\n\t
\n\t
\nI
\nTotal ITC Reversed (A to H above)
\n\t
\n\t
\n\t&<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\nJ
\nITC available but not availed on import of goods (Equal to I)
\n\t
\n\t
\n\t
\n\t
\nK
\nTotal ITC to be lapsed in current financial year (E + F + J)
\n\t
\n\t
\n\t
\n\t
\nPt. IV
\nDetails of tax paid as declared in returns filed during the financial year
\n
\n9
\nDescription
\nTax Payable
\nPaid through cash
\nPaid through ITC
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n
\n
\n
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nIntegrated Tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nCentral Tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nState\/UT Tax
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nCess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n
\n
\nInterest
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nLate fee
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nPenalty
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nOther
\n\t
\n\t
\n\t
\n\t
\n\t&<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\nInterest
\n\t
\n\t
\nPt. VI
\nOther Information
\n15
\nParticulars of Demands and Refunds
\n\t
\nDetails
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nLate Fee \/ Others
\n\t
\n1
\n2
\n3
\n4
\n5
\n\t
\n\t
\n\t
\nA
\nTotal Refund claimed
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nB
\nTotal Refund sanctioned
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nC
\nTotal Refund Rejected
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nD
\nTotal Refund Pending
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nE
\nTotal demand of taxes
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nF
\nTotal taxes paid in respect of E above
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\nG
\nTotal demands pending out of E above
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n16
\nInformation on supplies received from co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n19
\nLate fee payable and paid
\n\t
\n Description
\nPayable
\nPaid
\n1
\n2
\n3
\nA
\nCentral Tax
\n\t
\n\t
\nB
\nState Tax
\n\t
\n\t
\n
\nVerification:
\nI 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 there from and in case of any reduction in output tax liability the benefit thereof has been\/will be passed on to the recipient of supply.
\n Signature
\nPlace
\nName of Authorised Signatory
\nDate &n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4A
\nAggregate 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.
\n4B
\nAggregate 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 the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
\n4C
\nAggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4I
\nAggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n4J
\nAggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n4K & 4L
\nDetails 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.
\n5A
\nAggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5J & 5K
\nDetails 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.
\n5N
\nTotal 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.
\n
\n4. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
\nTable No.
\nInstruct<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6D
\nAggregate 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.
\n6E
\nDetails 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.
\n6F
\nDetails 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.
\n6G
\nAggregate value of input tax credit received from input service dis<\/p>\n
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\nDetails 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.
\n8A
\nThe total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FOR<\/p>\n
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\n8H
\nThe input tax credit as declared in Table 6E shall be auto-populated here.
\n8K
\nThe total input tax credit which shall lapse for the current financial year shall be computed in this row.
\n5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
\n6. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example 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. The instructions to fill Part V are as follows:
\nTable No.
\nInstructions
\n10 & 11
\nDetails 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n15A, 15B, 15C and 15D
\nAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial 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.
\n15E, 15F and 15G
\nAggregate 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&<\/p>\n
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\n19
\nLate fee will be payable if annual return is filed after the due date.]”
\n
\n3.
\nSubstituted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September, 2018”
\n4.
\nSubstituted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier”
\n5.
\nOmitted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as,
\n “3. It may be noted that additional liability for the FY 2017-18 not declared in<\/p>\n
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\n11.
\nSubstituted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as
\n “to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier
\n12.
\nSubstituted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as
\n “to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier”
\n13.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n14.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n15.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n16.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n17.
\nSubstituted vide Notification No. 56\/2019 – <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n27.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n28.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n29.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n30.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n31.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n32.
\nSubstituted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019 before it was read as “FY 2017-18”
\n33.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n34.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n35.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n36.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n37.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n38.
\nInserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n39.
\nInserted vide Notificati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n53.
\nSubstituted vide Notification No. 79\/2020 – Central Tax dated 15-10-2020 before it was read as,
\n “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 (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019]”
\n54.
\nSubstituted vide Notification No. 79\/2020 – Central Tax dated 15-10-2020 before it was read as,
\n “15[For FY 2017-18] Particulars of the transactions for the 4[FY 2017-18 declared in returns between April 2018 till March 2019] 16[For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019]”
\n55.
\nInserted vide&nb<\/p>\n
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\n “36[For FY 2017-18,] 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 8[2018 to March 2019] shall be declared here. 37[For FY 2018-19, 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 April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.] Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 38[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).]”
\n65.
\nInsert<\/p>\n
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\n75.
\nInserted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021
\n76.
\nSubstituted 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”
\n77.
\nSubstituted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as “FY 2019-20”
\n78.
\nSubstituted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as “2018-19 and 2019-20”
\n79.
\nInserted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021
\n80.
\nInserted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021
\n81.
\nInserted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021
\n82.
\nSubstituted vide Notification No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n91.
\nInserted vide Notification No. 14\/2022-Central Tax dated 05-07-2022
\n92.
\nInserted vide Notification No. 14\/2022-Central Tax dated 05-07-2022
\n93.
\nInserted vide Notification No. 14\/2022-Central Tax dated 05-07-2022
\n94.
\nSubstituted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 before it was read as, “2019-20 and 2020-21”
\n95.
\nInserted vide Notification No. 14\/2022-Central Tax dated 05-07-2022
\n96.
\nSubstituted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 before it was read as, “2019-20 and 2020-21”
\n97.
\nSubstituted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 before it was read as, “2019-20 and 2020-21”
\n98.
\nSubstituted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 before it was read as, “2019-20 and 2020-21”
\n99.
\nI<\/p>\n
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\n108.
\nSubstituted vide Notification No. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “89[FY 2019-20, 2020-21 and 2021-22]”
\n109.
\nSubstituted vide Notification No. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “2020-21 and 2021-22”
\n110.
\nInserted vide Notification No. 38\/2023- Central Tax dated 04-08-2023
\n111.
\nInserted vide Notification No. 38\/2023- Central Tax dated 04-08-2023
\n112.
\nInserted vide Notification No. 38\/2023- Central Tax dated 04-08-2023
\n113.
\nSubstituted vide Notification No. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “2020-21 and 2021-22”
\n114.
\nInserted vide Notification No. 38\/2023- Central Tax dated 04-08-2023
\n115.
\nSubstituted vide Notification No. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “2020-21 and 2021-22”
\n116.
\nSubstituted vide Notification No. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “2020-21 and 2021-22”
\n117.
\nSubstituted vide Notificatio<\/p>\n
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\n125.
\nInserted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024
\n126.
\nInserted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024
\n127.
\nInserted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024
\n128.
\nSubstituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2021-22 and 2022-23”
\n129.
\nInserted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024
\n130.
\nSubstituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “108[FY 2019-20, 2020-21, 2021-22 and 2022-23]”
\n131.
\nSubstituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2021-22 and 2022-23”
\n132.
\nInserted<\/p>\n
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\n141.
\nSubstituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2021-22 and 2022-23”
\n142.
\nSubstituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2021-22 and 2022-23”
\n143.
\nInserted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024
\n\t144.
\nSubstituted vide Notification No. 20\/2024 – Central Tax dated 08-10-2024 w.e.f. 08-10-2024 before it was read as,
\n “A
\n ITC as per GSTR-2A (Table 3 & 5 thereof)
\n\t
\n\t
\n\t
\n\t ”
\n\t145.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t146.
\nOmitted vide Notification No. 13\/2025-Central Tax dated 17-09-202<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t153.
\nSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n “I
\n Difference (G-H)
\n
\n
\n
\n ”
\n\t154.
\nSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n “9
\n Description
\n Tax Payable
\n Paid through cash
\nPaid through ITC
\n
\n Central Tax
\n State Tax \/ UT Tax
\n Integrated Tax
\n Cess
\n
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n
\nIntegrated Tax
\n
\n
\n
\n
\n
\n
\nCentral Tax
\n
\n
\n
\n
\n
\n
\nState\/UT Tax
\n
\n
\n
\n
\n
\n
\nCess
\n
\n
\n
\n
\n
\n
\nInterest
\n
\n
\n
\n
\n
\n
\n
\nLate fee
\n
\n
\n
\n
\n
\n
\nPenalty
\n
\n
\n
\n
\n
\n
\nOther
\n
\n
\n <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n “1. Terms used:
\n a. GSTIN: Goods and Services Tax Identification Number
\n b. UQC: Unit Quantity Code
\n c. HSN: Harmonized System of Nomenclature Code”
\n\t157.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t158.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t159.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t160.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t161.
\n\tSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n\t162.
\n\tSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n\t163.
\n\tSubstituted vide&nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t171.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t172.
\nSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n“6M
\nDetails 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.”
\n\t173.
\nSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n“7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H
\nDetails 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t175.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t176.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t177.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t178.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t179.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t180.
\n\tInserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n\t181.
\n\tSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n\t182.
\n\tSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025&n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n