FORM GSTR – 9″

[See rule 80]

Annual Return

Pt. I

Basic Details

1

2

3A

3B

Financial Year

GSTIN

Legal Name

Trade Name (if

any)

Pt. II

Details of Outward and inward supplies made during the financial year

(Amount in in all tables)

Nature of Supplies

Taxable Value

Centra l Tax

State Tax / UT

Tax

Integrat ed 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-GST supply (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

Centra l Tax

State Tax / UT

Tax

Integrat ed 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)

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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)

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B

ITC as per sum total of 6(B) and 6(H) above

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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

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)

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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)

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Pt.

IV

Details of tax paid as declared in returns filed during the financial year

9

Description

Tax Payable

Paid through cash

Paid through ITC

Centra l 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

Centra l 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

13

Reversal of ITC availed during

previous financial year

ITC availed for the previous

financial year

14

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

15

Other Information

Particulars of Demands and Refunds

Details

Central Tax

State Tax

/ UT Tax

Integrated Tax

Cess

Intere st

Penalty

Late Fee / Other

s

1

2

3

4

5

A

Total Refund

claimed

B

Total Refund sanction

ed

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

Centra l 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

Cod

UQC

Total Quanti

Taxable Value

Rate of Tax

Centra l Tax

State Tax /

Integrat ed Tax

Cess

e

ty

UT

Tax

1

2

3

4

5

6

7

8

9

18

HSN Wise Summary of Inward supplies

HSN

Cod e

UQC

Total Quanti ty

Taxable 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