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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