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 declared during the financial year

(Amount in Rs. in all tables)

Nature of Supplies

Taxable Value

Central Tax

State Tax / UT

Tax

Integrated 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

Integrated 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)

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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 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 & 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 (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)

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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

Central Tax

State Tax / UT

Tax

Integrated 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

Integrated 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 & 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

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

Interest

Penalty

Late Fee

/  Others

1

2

3

4

5

A

Total

Refund claimed

B

Total Refund

sanctioned

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

Integrated 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 Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax / UT

Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8

9

18

HSN Wise Summary of Inward supplies

HSN

Code

UQC

Total Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax / UT

Tax

Integrated 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