GSTR-9: Frequently Asked Questions (FAQs)

GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31st December of the year following the particular financial year. For the first two financial years, the annual return filing has been extended several times.

Latest Updates

Advisory – 16 October 2025
GSTR‑9/9C for FY 2024‑25 has been enabled for filing, and a consolidated FAQ document has been released to help taxpayers correctly understand and report values in various tables of GSTR‑9/9C. 

Advisory – 4 December 2025
An additional FAQ document dated 04‑12‑2025 has been issued based on feedback from multiple channels to further clarify reporting in key tables of GSTR‑9/9C, especially around ITC and related disclosures. 

FAQs on GSTR‑9 and GSTR‑9C for FY 2024‑25

Core enablement and auto-population

Q1. When will my GSTR‑9/9C for FY 2024‑25 be enabled?

GSTR‑9/9C for FY 2024‑25 gets enabled automatically once all due GSTR‑1 and GSTR‑3B for FY 2024‑25 are filed.​

Q2. If any GSTR‑1 or GSTR‑3B is pending for FY 2024‑25, will my GSTR‑9 be enabled?

No, GSTR‑9 will not be enabled if any GSTR‑1 or GSTR‑3B for FY 2024‑25 is pending; Tables 4, 5, 6, 8 and 9 will auto‑populate from GSTR‑1/1A/IFF, GSTR‑2B and GSTR‑3B once all are filed.​

Q3. What is Table 8A of GSTR‑9 for FY 2024‑25 and how is it auto‑populated?

Table 8A captures inward supplies pertaining to FY 2024‑25 appearing in GSTR‑2B of FY 2024‑25, plus FY 2024‑25 invoices appearing in GSTR‑2B of April–October 2025, and excludes FY 2023‑24 invoices appearing in GSTR‑2B of April–October 2024.​

Q4. Is there any impact on GSTR‑9 due to action taken in IMS dashboard?

IMS actions do not directly impact GSTR‑9; documents accepted or deemed accepted appear in GSTR‑2B and therefore flow into Table 8A where corresponding GSTR‑3B is filed.​

Q5. Will supplies added/amended through GSTR‑1A be considered for auto‑population in Tables 4 and 5 of GSTR‑9?

Yes, from FY 2024‑25, supplies added/amended through GSTR‑1A are also considered along with GSTR‑1 and IFF for auto‑population of Tables 4 and 5.​

ITC – new tables and reclaim logic

Q6. What is Table 6A1 of GSTR‑9 for FY 2024‑25 and what should be reported there?

Table 6A1 captures ITC of FY 2023‑24 claimed in FY 2024‑25 up to the specified time, which is also included in Table 6A; ITC reclaimed in 2024‑25 under rules 37/37A is not reported in 6A1.​

Q7. How should ITC of FY 2024‑25 that is claimed, reversed and reclaimed within the same FY be reported?

The original claim is reported in 6B, the reversal in the appropriate row of Table 7 (e.g. 7A or 7H), and the reclaim in 6H, with the same amount reflecting twice in 6A through GSTR‑3B.​

Q8. How should ITC of FY 2023‑24 claimed, reversed in FY 2023‑24 and reclaimed in FY 2024‑25 be reported?

If such reclaimed ITC (other than rules 37/37A) is taken in FY 2024‑25 within the specified time, it is reported in 6A1 and not in 6H; if reclaimed due to rules 37/37A, it is reported in 6H and not in 6A1.​

Q9. How should ITC of FY 2024‑25 claimed and reversed in FY 2024‑25 but reclaimed in FY 2025‑26 be reported?

Claim and reversal are reported in 6B and Table 7 respectively for FY 2024‑25; subsequent reclaim in FY 2025‑26 is reported either in Table 13 of GSTR‑9 for 2024‑25 and 6A1 of 2025‑26 (if not under rules 37/37A) or only in 6H of 2025‑26 (if under rules 37/37A).​

Q10. Does the label change for Table 6M from FY 2024‑25 alter reporting?

No, only the label is aligned with the notified form; ITC claimed through ITC‑01, ITC‑02 and ITC‑02A continues to be reported in Table 6M.​

Table 8A Excel, differences and amendments

Q11. What is the “Table 8A Excel” and where is it available?

An invoice‑wise Excel file named “DOWNLOAD TABLE 8A DOCUMENT DETAILS” is available on the GSTR‑9 dashboard, showing document‑wise details that make up the 8A auto‑population.​

Q12. When can Table 8A Excel and Table 8A online show different details?

Differences arise in specified scenarios such as outward supplies under RCM, charge type or PoS amendments, and year‑to‑year amendments, where some records remain only in the Excel but not in online 8A; 8A online is treated as correctly populated.​

Q13. When my supplier amends documents in GSTR‑1/1A/IFF, how will those changes reflect in Table 8A?

For supplies pertaining to FY 2024‑25, 8A (Excel and online) reflects amended values and periods; post‑amendment, records may move out of or into 8A online, while the Excel can show both original and amended entries in relevant B2B/B2BA sections.​

Q14. How are FY 2024‑25 invoices reported by the supplier in GSTR‑1 of April–October 2025 auto‑populated in Table 8A?

Once the recipient claims ITC in the corresponding GSTR‑3B period, those invoices appear in GSTR‑2B of the next FY and are auto‑populated in Table 8A of GSTR‑9 for FY 2024‑25.​

Table 8C and related ITC reporting

Q15. What is Table 8C of GSTR‑9?

Table 8C captures missed ITC of FY 2024‑25 that is first claimed in GSTR‑3B of FY 2025‑26 up to the specified time; it does not include ITC that was claimed and reversed in 2024‑25 and then reclaimed in 2025‑26.​

Q16. Will ITC claimed and reversed in FY 2024‑25 and reclaimed in FY 2025‑26 be reported in Table 8C?

No, such reclaim is not reported in 8C because the corresponding ITC already appears in 8A and 8B; reporting it in 8C would distort the 8D difference.​

Q17. In what cases should ITC be reported in Table 8C of GSTR‑9?

Only when ITC pertaining to FY 2024‑25 is first availed in next FY’s GSTR‑3B (up to the specified time), either because it was missed earlier or because the supplier reported the invoice only in GSTR‑1 of April–October 2025.​

Table 8B/8D, import IGST and tax payable

Q18. Will label changes for Table 8B and delinking from Table 6H affect the difference in Table 8D?

From FY 2024‑25, 8B pulls only from 6B and not from 6H; since reclaimed ITC does not re‑enter GSTR‑2B or 8A and is also excluded from 8C, this delinking helps avoid artificial differences in 8D.​

Q19. How is import IGST of FY 2024‑25, where ITC is taken in FY 2025‑26, to be reported?

IGST paid on imports is shown in 8G, and corresponding ITC taken in next FY is reported in new Table 8H1 and in Table 13, ensuring no difference in 8I.​

Q20. What value is auto‑populated as “tax payable” in Table 9 of GSTR‑9 for FY 2024‑25 after introduction of negative liability in GSTR‑3B?

Tax payable in Table 9 is drawn from positive net liability in Table 6.1 of GSTR‑3B; if the net is negative, no amount is auto‑populated, and the field remains editable for the taxpayer.​

Q21. Do label changes in Tables 12 and 13 of GSTR‑9 change the reporting?

No, labels only clarify that Table 12 covers ITC of FY 2024‑25 reversed in the next FY, and Table 13 covers ITC of FY 2024‑25 availed in the next FY; the reporting logic remains unchanged.​

HSN, concessional rate and late fee

Q22. Is there any additional facility for reporting HSN details in Table 17 of GSTR‑9 for FY 2024‑25?

Yes, an Excel “DOWNLOAD TABLE 12 of GSTR‑1/1A HSN DETAILS” with consolidated HSN data and a Table‑17‑format sheet is provided to help fill Table 17.​

Q23. Has the concessional 65% tax rate option been continued in GSTR‑9 for FY 2024‑25?

No, the 65% concessional rate checkbox is removed from Tables 17 and 18 online and disabled in the offline tool, as the concessional rate is no longer applicable.​

Q24. How are late fees calculated in GSTR‑9C for FY 2024‑25?

Late fee under section 47(2) applies for delay in furnishing the complete annual return (GSTR‑9 plus GSTR‑9C where applicable); system auto‑calculates fee for the period from the later of due date or actual filing of GSTR‑9 up to filing of GSTR‑9C, with a new Table 17 in GSTR‑9C to capture this.​

Additional GSTR‑9/9C FAQs

Q25. If GST under RCM for FY 2024‑25 is paid in GSTR‑3B of FY 2025‑26, in which year’s GSTR‑9 should the liability and ITC be reported?

Both the RCM liability and corresponding ITC are to be reported in GSTR‑9 of FY 2025‑26, i.e. the year of payment.​

Q26. Ineligible ITC of FY 2023‑24 was availed and reversed in FY 2024‑25; how should this be shown in GSTR‑9 of FY 2024‑25?

The ITC of FY 2023‑24 availed in FY 2024‑25 is reported in 6A1, but the related reversal of FY 2023‑24 ITC in 2024‑25 is not reported in Table 7; Tables 6B–6H and 7A–7H cover only current‑year ITC.​

Q27. Does Table 12B of GSTR‑9C for FY 2024‑25 become redundant because Table 7J of GSTR‑9 ignores ITC of FY 2023‑24?

No, Table 12B still captures ITC booked in earlier FY and claimed in current FY; any mismatch in Table 12F can be explained with reasons in Table 13 of GSTR‑9C.​

Q28. Why may Table 7J of GSTR‑9 not match Table 4C of GSTR‑3B for FY 2024‑25?

Table 4C of GSTR‑3B can include FY 2023‑24 ITC claimed or reversed in FY 2024‑25, whereas Table 7J of GSTR‑9 reflects net ITC for FY 2024‑25 only, so differences can arise where prior‑year ITC is involved.​

Q29. How should ITC of FY 2023‑24 reversed in GSTR‑3B of FY 2024‑25 be disclosed in GSTR‑9 for FY 2024‑25?

Such reversal is not reported anywhere in GSTR‑9 of FY 2024‑25 because Table 7 requires reporting only reversals pertaining to the current FY.​

Q30. ITC of FY 2023‑24 appears in GSTR‑2B of FY 2023‑24 but is claimed in GSTR‑3B of FY 2024‑25 and reported in 6A1; how should related differences in GSTR‑9C be handled?

Values in Tables 12A–12C of GSTR‑9C should follow the entity’s accounting methodology; any resulting unreconciled differences in 12F, including where FY 2023‑24 ITC is in FY 2024‑25 books, should be explained in Table 13 of GSTR‑9C.​

Q31. Where are non‑GST purchases reported in GSTR‑9?

Non‑GST purchases are not reported in GSTR‑9 because the notified form has no specific table for them.​

Q32. Is Table 4G1 of GSTR‑9 to be reported only by e‑commerce operators?

Yes, Table 4G1 is to be reported by e‑commerce operators liable to pay tax under section 9(5) of the CGST Act.

FAQs for GSTR 9 Annual Return

1. What is GSTR-9 and who is liable to file GSTR 9?

It is an annual return to be filed by all registered taxpayers under GST irrespective of the turnover of an entity. The return consists of details such as inward/outward supplies, taxes paid, refund claimed, demand raised and ITC availed by the taxpayer. All registered taxpayers are required to file GSTR-9 except :

• Casual taxpayers
• Input Service Distributors
• Non-resident taxpayers
• Taxpayers deducting/collecting tax at source under Section 51 or Section 52

(Note: Composition taxpayers have to file GSTR-4)

2. What happens if GSTR-9 is not filed?

You may get a notice from the department to file GSTR-9 and a late fee/ penalty for non-compliance.

3. Who is exempted from filing GSTR-9?

The following taxpayers are not required to file GSTR 9:

• Composition scheme taxpayers
• Casual Taxable Person
• Non-resident taxable persons
• Input service distributors
• Persons paying TDS under the CGST Act
• Persons collecting TCS under the CGST Act

Further, w.e.f FY 2017-18 onwards, the department made GSTR-9 optional for small businesses with a turnover of Rs 2 crore.

4. Is HSN-wise summary mandatory in GSTR-9?

No, it is optional to report the HSN code in GSTR-9.

5. Where do I show the ITC reversed in GSTR 9?

You must report the ITC reversal in Table 7 of GSTR-9. Further, the ITC availed during the previous FY and reversed before 30th November of the following year should be reported in table 12 of GSTR-9.

6. How do I pay the additional liability in GSTR 9?

You must use DRC-03 to pay the additional liability found in GSTR-9.

7. Can we make changes in GSTR 9?

You can make changes until you submit the GSTR-9. However, once submitted, you can not make any changes in GSTR-9.

8. How do I pay differential tax in GSTR 9?

You can pay the differential tax found in GSTR-9 using DRC-03.

9. Can the composition dealer file GSTR-9?

A composition dealer can not file GSTR 9. However, they must file an annual return in GSTR-4 by 30th April of the next financial year.

10. If the business has shifted from Regular to Composition Scheme or vice versa within the same FY, what are the implications in the Annual return? How are the computations to be done?

Cases where the business of an assessee is shifted from Regular to Composition or vice versa, the turnover and purchases have to be segregated in the following manner:

• Turnover of a period where the assessee is registered under Regular Scheme: Should be reported in GSTR-9
• Turnover of a period where the assessee is registered under Composition Scheme: Should be reported in GSTR-4.
• Segregate purchases: Compute purchases for the period during which an assessee was registered as Regular taxpayer and report the same under GSTR-9 to claim ITC. However, ITC cannot be claimed on purchases made during the period where the assessee was registered under Composition Scheme.

11. During the year if there is an error between CGST, SGST and IGST interchanged in reporting, but the gross value of the taxes matches, can the same be correctly reported in GSTR 9?

If CGST, SGST, and IGST are interchanged while reporting in GSTR-1, the same cannot be corrected while filing GSTR-9. Table 9 – Details of taxes paid of GSTR-9 cannot be edited except tax payable column. However, the assessee can correctly report the actual taxes payable under respective heads while updating Table 9, though, this correct reporting does not account for automatic intra-adjustment of tax under CGST, SGST, and IGST. The shortfall of tax needs to be paid off while filing GSTR-3B of the subsequent month or by filing DRC-03 and the taxes paid in excess erroneously can be claimed as a refund. Also, there is no interest liability on taxes shortly paid in such cases.

12. A sales figure that was originally reported as B2C sales in GSTR-1, was later corrected to B2B sales, how should the reporting be done?

Table 4 of GSTR-9 requires details of both B2B and B2C supplies. In this case, the assessee has to report sales under B2B in Table 4, as this is the correct classification even though it was wrongly reported as B2C in GSTR-1.  

13. A GSTR-3B was filed with wrong (excess) outward supplies and tax paid on the same, but the actual/correct supplies were declared in GSTR-1 for the same period, then in that case is there any way to get a refund of excess amount paid?

If taxes are erroneously paid in excess in GSTR-3B, the same can be claimed as a refund (as per Section 54 of CGST Act) or be adjusted against tax payments of subsequent periods. But, the same cannot be claimed though GSTR-9. The refund needs to be claimed by making an application for the same on GST portal.  

14. Sales that were originally reported as “With payment of taxes”, was later corrected to “Without payment of Taxes”, should this be reported in Table 4C?

As the correct nature of sales in this case is without payment of taxes, the same should be reported in Table 5A and not Table 4C of GSTR-9. A correct reporting needs to be done in GSTR-9 irrespective of the fact that it was wrongly reported in GSTR-1 as ‘With payment of taxes’.  

15. If a LUT had not been executed, and sales had been reported as “Without Payment of Taxes, should the same now be treated as Exports with payment of Taxes?

Non-execution of LUT is a procedural non-compliance. Such non-compliance cannot turn the nature of the transaction from ‘exports without payment of tax’ to ‘exports with payment of tax’. A taxpayer needs to report the transaction under Table 5 of GSTR-9 as “Exports without payment of tax”. Penal consequences, if any, need to be dealt with.  

16. If an advance was received in 2017-18, the invoice issued in 2017-18, but belatedly reported in GSTR 1 in FY(2018-19) , how is this to be dealt with in Table 4F?

This transaction should be reported in Table 4A (in case supply is made to unregistered person) or Table 4B (in case the supply is made to registered person). Reporting under Table 4F is required only when the tax on advances is paid but the invoice is not issued.  

17. Reverse Charge had been paid, but wrongly reported in GSTR-3B in 3.1.a as against 3.1.d, how can this be rectified while filing GSTR-9?

An assessee should make a correct reporting under GSTR-9 by disclosing the reverse charge paid under Table 4G even though if there is incorrect reporting under GSTR-3B.  

18. Can a refund be claimed for credit notes which cannot be adjusted in 2018-19 for FY 2017-18?

No, a refund of credit notes which cannot be adjusted in FY 2018-2019 (pertaining to FY 2017-2018) cannot be claimed as the incidence of tax on such supply has been passed to the recipient.  

19. Can the values of GSTR-3B be used for filing GSTR-9? Which are the tables which cannot be edited and used?

Yes, the values of GSTR-3B can be used for filing GSTR-9. A taxpayer can also edit the data flowing in from GSTR-3B except for Table No. 6A-Total amount of ITC availed.  

20. Can there be any new Credit reported in GSTR-9 which has not been claimed in the GSTR-3B filings?

No additional credit can be claimed in GSTR-9 which has not been claimed in GSTR-3B. However, credit claimed in TRAN-1 filed, can be reported in GSTR-9 under Table 6K/6L or Table 13, as applicable.  

21. What happens if we file with more than 20% deviation in values eg. ITC diff between claimed and 2a? What can I expect next from the government and how do I respond?

Majority of the details in the Tables of GSTR-9 will be auto-populated from GSTR-1 and GSTR-3B. A taxpayer can edit these auto-populated values but if the difference is more than 20%, the cells will be highlighted in red and a confirmation message will pop-up asking ‘if the taxpayer wants to proceed despite deviation.’ GST Authorities can issue a notice asking the assessee to reconcile the ITC claimed in GSTR-3B and system generated Form GSTR-2A. The differential tax amount, if any, may need to be paid.  

22. If there is a difference between GSTR-3B & GSTR-2A then how do we rectify the same in GSTR-9?

The difference between auto-populated ITC details from GSTR-2A and those declared in GSTR-3B needs to be explained in GSTR-9 under the following 2 heads:

• Table 8E: ITC available but not availed
• Table 8F: ITC available but ineligible

 23. We have not done any reversal of ITC while filing GSTR-3B in the past, now how do we go about the same while filing GSTR-9?

If any reversal of ITC was missed in past months GSTR-3B, the same can be done in subsequent months GSTR-3B. The same should be correctly reported in Table 7 of GSTR-9 and the excess liability created because of such reversal should be paid off.  

24. How do we bifurcate the ITC into Capital goods, Input and Input Services?

Table 6B of GSTR-9 requires bifurcation of ITC into Capital goods, Inputs and Input Services. Books of accounts have to be maintained in a manner such that purchases attributable to output supply of goods, output services, and capital goods can be identified and thus ITC on the same can be differentiated. However, there is no difference in treatment of ITC between goods and services. Hence, such bifurcation may be dispensed with in the first year as the assessee may not have maintained books in the required manner due to non-requirement in GSTR-3B.  

25. How to show the missing outward supply details of GSTR-3B for the previous FY in the current FY?

The missing outward supply details of GSTR-3B for the previous financial year should be correctly reported under Table 10 of GSTR-9. Such outward supply details should be net of credit/debit notes.  

26. In Table 13, Input Tax Credit availed for 17-18 is asked, is it net of reversal?  

Table 13 requires details about ITC of goods/services received in the previous financial year but availed in the current financial year. Thus, only ITC claimed in the current year but related to the previous year needs to be reflected in Table 13 which does not include any reversals.  

27. Can input tax credit that was wrongly claimed in GSTR-3B be rectified now in GSTR 9?

The excess claimed credit in GSTR-3B can be reversed by reporting such amount in Table 4(B)2 of GSTR-3B of the subsequent month. The same can also be disclosed in Part V Point 12 of GSTR-9.  

28. Are stock transfers and cross charges within the same PAN included in aggregate turnover?

Yes, stock transfers and cross charges under the same PAN are included in aggregate turnover. As per Section 2(6) of the CGST Act, the term aggregate turnover includes ‘inter-state supplies of persons having same PAN.’  

29. What are the implications of improper reporting of HSN and SAC codes?

HSN and SAC are standardized codes assigned to each identified goods/services respectively. These codes are linked to GST rates. So, at the time of filing an annual return, a taxpayer will have to select the HSN code and the system will automatically select the applicable rate. Wrong selection of HSN code will lead to varying tax liability. Also, one of the requirements of claiming ITC is that the invoice should be complete in all respects as mentioned in Section 31 which requires to mention HSN for goods and services on the invoice. So, if an assessee furnishes the incorrect HSN Code, this could impact the buyer’s claim of input tax credit.  

30. What happens if the supplier files GSTR-1 after filing of GSTR 9 by the recipient

If the recipient has filed GSTR-9 before filing of GSTR-1 by the supplier, the details of such invoices will be reflected for the supplier in GSTR-1A and the supplier should accept such invoices when he files his return. Only after acceptance of such invoice, a recipient taxpayer can claim ITC on the same.

31. What are the intricacies of filing GSTR-9 for different sectors namely Manufacturing, Trading, E-commerce, Jewelry, Distributors, FMCG, Pharma, etc?

The intricacies faced by various sectors in filing GSTR-9 are:

1. Bifurcation of inputs, input services, and capital goods is now required in GSTR-9, while the same was not required in GSTR-3B.
2. Table 15 of GSTR-9 requires details of demands and refunds during FY 2017-2018. Here, a taxpayer has to perform an additional exercise to bifurcate the refunds that have been applied for, sanctioned, rejected and pending. Also, demands paid and pending are to be reported.
3. HSN-wise summary of inward supplies is required in GSTR-9, which requires a lot of digging into the books of accounts.
4. Supplies from Composition dealers are to separately shown in Table 16A. If the dealer has not maintained data in the vendors master in relation to composition dealer then there would be difficulties in getting such details.
5. Table 16B requires details of deemed supply under section 143(input and capital goods are sent to job worker and the same are not received back within a specified time). An assessee who has not maintained this data will require a lot of hardship to start working on this data.
6. Table 7 requires details of the reversal made under Rule 37, 39, 42, 43 & Section 17(5) while filing his GSTR-3B returns. If a taxpayer has not shown it in the GSTR-3B return and now wants to make a reversal, he will not be able to do the same.
7. Table 8 gets auto-populated with data from GSTR-2A. If a supplier has not filed GSTR-1 or not made payment of taxes then such ITC will not get reflected in the GSTR-2A of the recipient. Thus, frequent follow-ups with the supplier are required.

32. How can we claim credit of GST TRAN-1, if not claimed already?

The government had extended the period for submitting declaration in Form GST TRAN-1 till 31st March 2019, for registered persons who could not submit the declaration due to technical difficulties on the common portal and whose cases are recommended by the Council. Such assessees could claim credit of earlier tax regime by submitting declaration in TRAN-1 before the extended due date.  

33. If filing of TRAN-1 or TRAN-2 is pending at my end, do I have to file the same before filing GSTR-9 since TRAN-2 due date has been extended to 30th April 2019?

The details of credit availed in TRAN-1 and TRAN-2 are to be reported under Table 6K and 6L of GSTR-9 respectively. As per GST Rules, the due date of filing an annual return is 31st December 2018, but in this case, the government has extended the due date to 30th June 2019. Thus, GSTR-9 can be filed after filing transition returns for the FY 2017-2018. However, in this case, the credit received on account of TRANS-1 and TRANS-2 should not be disclosed in 6K and 6L of GSTR-9 as the amount gets credited in the month in which transition returns were filed.  

34. What is the eligibility criteria to file a “NIL” GSTR-9 return?

A NIL GSTR-9 annual return can be filed only if all of the below criteria are met for that financial year:

1. No outward supply
2. No receipt of goods/services
3. No other liability to report
4. Not claimed any credit
5. No refund claimed
6. No demand order received
7. No late fees to be paid

35. Table 5F, it is asked to include no supply in Non-GST supply. What is ‘no supply’ & does it includes Schedule III transactions?

The term ‘no supply’ includes activities or transactions which are neither supply of goods nor supply of service as mentioned in Section 7(2) of CGST Act i.e:

• Activities or transactions included in Schedule III;
• Activities are undertaken by Government/Local authority in which they are engaged as a public authority.

36. In table 15, while filling the details of total refund, only refunds which are applied in 17-18 only is to be included or refunds of 17-18 applied in further financial year also?

GST Refund claimed during July 2017 to March 2018 should be reported in Table 15A. If the refund is sanctioned after 31st March 2018, the same is not reported in Table 15B. The cut-off date to report transactions under Table 15 is 31st March 2018.  

37. Can we make a manual edit to those fields in GSTR-9 that is auto-populated by the GSTN?

Yes, a manual edit can be done to the auto-populated details in GSTR-9 except for the below- mentioned tables: Table No. 6A: Total amount of input tax credit availed through GSTR-3B Table No. 8A: ITC as per GSTR-2A Table No. 9: Details of tax paid Except tax payable column  

38. Is a taxpayer required to file GSTR-9 even though his registration has been cancelled before 31st March 2018?

As per the provisions of Section 44(1) of the CGST Act, every registered person is required to file GSTR-9. Thus, even if the status of the taxpayer is unregistered as on 31st March 2018 but was registered anytime between July 2017 to March 2018, he is required to file GSTR-9 for the period during which he was registered.  

39. What are the similarities between GSTR-9A & GSTR-9C?  

There is no similarity between GSTR-9A and GSTR-9C. GSTR-9A is the annual return form to be filed by Composition Dealers. GSTR-9C is a reconciliation statement between GSTR-9 and the annual audited financial statements.  

40. What is the difference between GSTR-9 & GSTR-9C?  

GSTR-9 is an annual return under GST to be filed once every year only by registered taxpayers under GST under the Regular Scheme (Monthly/Quarterly). GSTR-9C is a reconciliation statement between GSTR-9 and the audited books of accounts.  

41. If we have paid GST on the same invoice twice, then how do we correct the same, or claim the extra amount that we have paid?  

If you have paid GST on the same invoice twice, you can adjust the tax amount while filing the next month’s GSTR-3B.  

42. If we have amended B2C and B2B supplies by adding B2B and reducing B2C, do we have to disclose the net amendment effect which is equal to zero or both ‘+’ and ‘-’ entries?  

For B2C there will be a netoff impact but for B2B invoice and amendment is required to be shown separately.       

43. A taxpayer has 27 branches all over India – should GSTR-9C be filed for all the branches?  

You have to check the aggregate turnover at PAN level. If the annual turnover exceeds Rs 5 crore^, GSTR-9C needs to be filed GSTIN-wise for the particular PAN. 

^The limit was enhanced to Rs 5 crore for the GSTR-9C of FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22 and FY 2022-23 as per the CBIC notifications.

44. Is it compulsory to give HSN codes for turnover below Rs 1.5 crore turnover?  

No, it is not compulsory to give HSN code for turnover below Rs 1.5 crore.  

45. Where should invoices which pertain to the FY 2017-18 that have not been uploaded previously, be declared now?  

The same can be declared in the subsequent GSTR-1 filing.  

46. If there is a mistake in the reported taxable turnover of GSTR-3B, then what is the procedure to rectify it?  

The same can be changed manually in Form GSTR-9.  

47. If we have paid taxes for the missing invoices in FY 18-19 through GSTR-3B, where will the same be reflected?  

The same will be reflected in the Electronic Cash ledger.  

48. If a dealer has only Non-GST sales and the figures were wrongly recorded and already been cancelled, then do I have to file the total amount of Non-GST sale in Annual Return?

Yes, the same needs to be disclosed in the annual return.  

49. What if extra tax had been paid? Is there any provision regarding this in GSTR-9 or should we claim Refund?  

No, GSTR-9 is a declaration form and no tax can be paid /refund can be generated through it.  

50. A Transporter provides transportation of goods to a Private Limited Company. the company has to pay the GST through RCM. the Transporter has to file GSTR-1 and GSTR-3B but not pay GST. How should the return be filed?  

For the Transporter, he will need to file his GSTR 1 showing the transaction as B2B (Reverse Charge).  

51. Are there any chances for the further extension of the last date of Annual Return filing i.e. 30th June 2019?

There is no notification currently available for extension.  

52. If Table 8 is showing a negative balance Other than Import, then what can be done?  

Table 8 will never show negative values Other than Imports from SEZ, as Table 8A and 8B are auto-populated and negative values can arise only in case the Table 8C value is greater than Table 8A .  

53. Can we Show Non-GST turnover (Petrol, Alcohol Etc.) in GSTR-9?  

No, we can not show Non-GST turnover in GSTR-9.  

54. A credit note has been issued for sales returns (interstate) in March 2019. However, no interstate supply has been made in March 2019. How can the liability be adjusted in GSTR-3B? 

You have to carry forward the credit note of March 2019 to April 2019 GSTR-3B. there is no other option available as the GSTN does not accept negative values.  

55. In GSTR-3B, data has been reported as per books of accounts, but in GSTR-1 a short-amount was disclosed. Should the difference be shown in the amendment section? 

You can show the amendment data manually in Table 4 and 5 if the amendment pertains to the FY 2017-18, however, if the amendment pertains to FY 2018-19 for the period F.Y. 2017-18, you have to show the same in Table 10 and 11. This may attract a notice from the GST Department since you have not shown the amendment in GSTR-1 for the respective period.  

56. What are the hacks for fixing the  warnings in GSTR-9? (Ex: Any difference in GSTR-3B vs. GSTR-1)? How to adjust the same?  

There is nothing called hacks as far as warnings are concerned. You have to make sure that whatever you report in GSTR-9, you have proper documentation to support the same.  

57. What is the turnover to be considered to determine applicability of GSTR-9C?  

Turnover for GSTR-9C is the turnover as per the audited financial statements of the entity as compared with Turnover declared in GSTR-9.  

58. What happens if a business files GSTR-9 and not GSTR-9C? How will the Government identify such taxpayers?  

The GSTN already has the records via GSTR-1 and GSTR-3B as to how much turnover you have for a FY. Based on these records, they will start issuing notices.  

59. Can we amend GSTR-9?  

No, we cannot amend GSTR-9.

60. If sales are not reported in GSTR-1 and GSTR-3B, then how should the same be disclosed in GSTR-9?  

You can manually edit the entire GSTR-9 form except for a few auto-calculated cells.

61. How important is the GSTR-1 vs Sales Register comparison to file GSTR-9? What if there is a difference?  

It is very important that any unreconciled differences are adjusted before filing GSTR-9 as GSTR-9 cannot be revised. Any difference between the Sales Register and GSTR-1 returns filed can be manually edited in GSTR-9.  

62. If tax liability of FY 2017-18 has been paid in March 2019, then where should it be reported in GSTR-9?  

It will be reported in Table 9 of GSTR-9.  

63. How can we file GSTR-3B without filing the return for the previous months?  

GSTR-3B for the previous periods are required to be filed before filing for the current month.  

64. Is there any update in GSTR-9? Credit has been claimed after September 2018 and up till March 2019?  

Yes, you can claim ITC for FY 2017-18 till March 2019 in the GSTR-3B return, and you can show the same in GSTR-9 too.  

65. GSTR-10 has been already Filed. Do we also need to file GSTR-9?  

Please check your GSTN login. If you see GSTR-9 there, you have to file GSTR-9 return, otherwise, there is no need to file GSTR-9.  

66. The system-generated GSTR-9 is available. can I file GSTR-9 without making any changes?  

Yes, but we suggest you check the auto-filled details before filing as GSTR-9 cannot be revised. Besides, there are some Tables which have to be filled-in manually.  

67. The tax payable to date is not shown anywhere. Can it be shown in Table 9?  

The GSTN currently requires in Table 9 of  GSTR-9 the details of tax paid and declared during FY 2017-18.

68. If tax has been paid but GSTR-3B has been submitted as a Nil return, then how do we file the Annual Return?  

You can make manual changes in the GSTR-9.

69. In Table 15, if an application for refund is made but not received till 31.03.2018, but received after 31.03.2018, then how should the same be reported in GSTR-9? The Department has not sanctioned the refund till 31.03.2018. Is sanction required for refunds?  

GSTN has not given any clarity for all the refunds sanctioned beyond 31.03.2018 belonging to FY 2017-18. Sanctions are required for refunds.  

70. If there is a discrepancy in Advances, can it be corrected in GSTR-9 ?

Yes, you can make manual changes in GSTR-9 and correct the Advances value.

63. Is it compulsory to mention SAC Codes in GSTR-9 for Outward Supplies?  

Yes, if your turnover is above Rs 1.5 crores.

71. Can we change the sales shown in interstate sales to export sales in GSTR-3B?  

You can make these changes as GSTR-3B is summary level details.

72. If there is short-claiming of Cess in FY 2017-18, which was claimed in March 2019’s GSTR-3B, can we adjust the same towards FY 2017-18 while filing GSTR-9?  

Yes, you can make manual changes in GSTR-9.  

73. If the purchaser has made purchase return in FY 2017-18 and the seller has uploaded the Credit Notes in FY 2018-19, then what is the treatment in GSTR-9?  

It implies that the GSTR-2A of the purchaser is showing less input tax credit in FY 2018-19 for which he has already reduced the ITC in FY 2017-18 in his GSTR-3B return. In that case, the pull from GSTN will show the correct values in Table 6 of the purchaser when he files his GSTR-9.  

74. In GSTR-1, where can we add missing sales bills?  

You can add them in the next month/quarter GSTR-1 filing.  

75. If SGST is paid in place of IGST, do we have to show additional IGST payable in Table 9?  

You have to make the payment in IGST first for FY 2017-18 and then declare the same in Table 9.  

76. Will the portal accept negative figures in the GSTR-2A reconciliation table? For ex: The recipient has input tax credit but the supplier has not filed his GSTR-1, hence its not reflecting in GSTR-2A.  

Table 8C will show negative values if Table 8A shows less value as compared to Table 8B and 8C. The portal will accept negative values.  

77. If turnover is below Rs 1.5 crores, can we file an auto-populated GSTR-9 form?  

You can file an auto-populated GSTR-9 form, but there are certain sections that are not auto-filled by the GSTN. Please check the same before filing GSTR-9 as it can not be revised.   

78. Can transactions which were not reported earlier, be declared now in the GSTR-9 return? Can liability that arises on such transactions be paid now or can the input tax credit be claimed?   

Yes, transactions which were not disclosed while filing the GST returns of 2017-18, can be now reported while filing GSTR-9. Any liability arising out of these transactions need to be paid using form DRC-03. However, no new input tax credit can be claimed. Ex: Supplies made without consideration, goods that have been sent on approval basis, deemed supplies (goods sent to job workers not received back within the time specified of 1 or 3 years, as applicable), etc.   

79. Can a taxpayer go ahead and file his return with the data that has been auto-populated by the GSTN in the GSTR-9 return?   

The GSTN auto-populates several tables in the GSTR-9 return for convenience and ease of filing for taxpayers. However, this does not necessarily mean that the auto-populated data is accurate. It is the duty of every taxpayer to verify this data with their books of accounts and their GST returns filed. If any figure is found to be inaccurate, then the figure as per the books of accounts/GST returns, whichever is correct, needs to be reported in the GSTR-9 return.   

80. A taxpayer has made payment using form DRC-03 in October 2017. Why is this payment not reflected in the GSTR-9?   

From July 2017 to March 2018, any payment which was made using form DRC-03 will not be accounted for in form GSTR-9, however, the same needs to be reported in the reconciliation statement i.e. form GSTR-9C.