Format of GSTR-9- Annual return under GST

1[FORM GSTR-9 (See rule 80) Annual Return
Pt. I	Basic Details
1	Financial Year
2	GSTIN
3A	Legal Name
GSTR 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		Taxable Value		Central Tax	State Tax / UT Tax	Integra– ted Tax	Cess
	1		2		3	4	5	6
4	Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
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 on which tax is not payable as declared in returns filed during the financial year
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 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 as declared in returns filed during the financial year
	Description	Type	Central Tax		State Tax/UT Tax			Integrat ed Tax	Cess
	1	2	3		4			5	6
6	Details of ITC availed as declared in returns filed 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 and 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 as declared in returns filed during 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 (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 and 5 thereof)	<Auto>	<Auto>		<Auto>		<Auto>
B	ITC as per sum total of 6(B) and 6(H) above	<Auto>
C	ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
D	Difference [A-(B+C)]
E	ITC available but not availed (out of D)
F	ITC available but ineligible (out of D)
G	IGST paid on import of goods (including supplies from SEZ)

H	IGST credit availed on import of goods (as per 6(E) above)				<Auto >
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	Details of tax paid as declared in returns filed during the financial year
9	Description	Tax Payabl e	Paid through cash	Paid through ITC
				Central Tax		State Tax / UT Tax		Integrat ed 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 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
	Description		Taxable Value	Central Tax		State Tax / UT Tax		Integrat ed 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	Reversal of ITC availed during previous financial year
13	ITC availed for the previous financial year

14	Differential tax paid on account of declaration in 10 and 11 above
	Description				Payable		Paid
	1				2		3
	Integrated Tax
	Central Tax
	State/UT Tax
	Cess
	Interest
Pt. VI	Other Information
15	Particulars of Demands and Refunds
	Details	Centra l Tax	State Tax / UT Tax	Integrat ed Tax	Cess	Interest	Penalty	Late Fee / Others
	1	2	3	4	5
A	Total Refund claimed
B	Total Refund sanctione d
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		Integrat ed 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 Quanti ty	Taxabl e Value	Rate of Tax	Central Tax			State Tax / UT Tax		Integrat ed Tax		Cess
1	2	3	4	5	6			7		8		9
18			HSN Wise Summary of Inward supplies
HSN Code	UQC	Total Quanti ty	Taxabl e Value	Rate of Tax		Centra l Tax		State Tax / UT Tax		Integrat ed 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 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.

Place                                                                                                      Signature

Date                                                                                                       Name of Authorised Signatory

Designation / Status

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