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 + 5M4G 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 (6O7I)
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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