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Form GSTR-9 is an annual return to be filed by all registered taxpayers irrespective of the turnover of an entity. A taxpayer shall report all outward supplies, inward supplies, taxes paid, refund claimed, demands raised and ITC availed and utilized in Form GSTR-9. GSTR-1 and GSTR-3B should be filed before filing the annual return for the financial year.

Update as on 14th November 2019

1. The due date for GSTR-9 and GSTR-9C has been extended to 31st December 2019 and 31st March 2020 for FY 2017-18 and FY 2018-19 respectively.

2. Further CBIC issued Notification No. 56/ 2019 for simplification of GSTR-9/ 9C for FY 2017-18 and FY 2018-19 by making various fields optional.

Latest Update as on 20th September 2019

As per the decision taken at the 37th GST Council Meeting-

1. GSTR-9A filing for composition taxpayers waived off for FY 2017-18 and FY 2018-19.

2. GSTR-9 filing for businesses with turnover up to Rs 2 crore made optional for FY 2017-18 and FY 2018-19.

3. A committee is going to be constituted to examine the simplification of the Annual Return forms and reconciliation statement.

Check all News & Updates from the 37th GST Council meeting –Click Here 

Important Announcement on 26 August 2019

The due date for GSTR-9 & GSTR-9C Annual Returns further extended from 31 August to 30 November 2019 for FY 2017-18.

Detailed explanation on filing Table 6, Table 7 and Table 8 of GSTR-9

Table 6: Details of ITC availed during the financial year

As per Notification No: 56/2019 issued on 14th November 2019

1. In tables 6B, 6C, 6D & 6E, a taxpayer has the option to report input tax credit (ITC) under the “inputs” row only instead of reporting the break-up under inputs, capital goods and input services.

2. In tables 6C and 6D, a taxpayer will have the option to either report the details separately (i.e. inward supplies received from unregistered and registered persons liable to reverse-charge), or report the consolidated details in table 6D only.

table 6 gstr-9

Table 6 Name Details
A Total amount of Input tax credit availed through Form GSTR-3B. The details of ITC availed through Table 4A of GSTR-3B are auto-populated in this Table and the same is non-editable.
B Inward Supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) This Table requires categorization of ITC claimed on all inward supplies other than imports and those subject to reverse charge, but includes supplies received from SEZ  into Input, Capital and Services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
C & D Inward Supplies liable to reverse charge on which tax is paid and ITC availed
6C: Received from unregistered persons
6D: Received from registered persons
Aggregate value of input tax credit on all inward supplies liable to reverse charge should be reported in these Tables.

6C: Supplies received from unregistered persons

6D: Supplies received from registered persons

Note –

  • The ITC should be further classified into input, input services, and capital goods.

Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details

E Import of goods (including supplies from SEZ) The aggregate value of ITC availed on all imports from outside India/SEZ units should be reported in this Table.

Note :

  • If the supply of goods is made by SEZ to a DTA without a bill of entry then it is considered as a normal transaction and is not reported in this Table.
  • The ITC should be further classified into inputs and capital goods.
F Import of services (excluding inward supplies from SEZs) The aggregate value of ITC availed on all import services from outside India should be reported in this Table.

Note:

  • The place of supply of service should be within India for a transaction to qualify as import of service.
G Input Tax credit received from ISD The aggregate value of ITC availed on invoices raised by ISD should be reported in this Table.

Note:

  • Details can be populated from Table 4(A)(4) of GSTR-3B.
H Amount of ITC reclaimed The aggregate value of ITC which was availed, reversed and reclaimed during the same financial year should be reported in this Table.

Note:

  • ITC which was availed and reversed during 2017-18 and reclaimed in 2018-19 should not be disclosed in this Table.
I Sub-total (B to H above) It is a sub-total of 6B to 6H (auto-filled).
J Difference (I – A above) It is calculated as a difference between rows I and A. The difference should ideally be NIL because the data in 6A is auto-populated from GSTR-3B and Table 6B to 6H is a mere classification of ITC availed in GSTR-3B into input, input services, and capital goods.
K, L & M Transitional and other input tax credit Table 6K: The amount of transition credit received in the electronic credit ledger through TRAN-I should be reported here.

Table 6L: The amount of credit received in the electronic credit ledger through TRAN-II should be reported here.

Table 6M: Details of ITC availed but not covered in any of heads specified under rows B to L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.
Any credit availed on account of sale, merger, demerger, amalgamation, lease or transfer of business shall also be disclosed here.

N Sub-total (K to M above) It is the subtotal of rows K to M (auto-filled).
O Total ITC availed (I + N above) Total ITC availed is reported here which is a total of rows I and N.

 

Table 7: Details of ITC reversed and Ineligible ITC for the financial year

As per Notification No: 56/2019 issued on 14th November 2019

1. A taxpayer has the option to report details of ITC reversals separately in tables 7A to 7E, or the entire amount can be reported under “other reversal” in table 7H.

2. Details of ITC reversals on account of TRAN I & TRAN II credit need to be mandatorily reported in tables 7F and 7G respectively.

table 7 gstr-9

Table 7 Name Details
A As per Rule 37 As per Rule 37, all registered persons should reverse the ITC claimed on inward supplies for which he has failed to pay consideration to the supplier within 180 days from the date of issue of the invoice. Such reversals should be reported here.
B As per Rule 39 Rule 39 states the procedure for distribution of ITC by ISD. So, if a supplier issues a credit note to ISD then such reversal of ITC should be in the same proportion as distribution of ITC.
C As per Rule 42 Rule 42 requires reversal of credit where supply is partly used for business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies. Such reversals are to be reported here.
D As per Rule 43 Rule 43 requires reversal of a portion of ITC on capital goods which are partly used for making taxable supplies, zero-rated supplies, partly for exempt supplies and other purposes. Thus, a reversal of a portion of ITC is required which is attributable to exempt supplies or for non-business use. Such reversals are to be reported here.
E As per section 17(5) Section 17(5) specifies some of the ITC as blocked credits. Such credits are to be reported here.
F Reversal of TRAN-I credit Reversal of TRAN-I credit which was earlier claimed and reported under Table 6K should be reported here.

Such reversals may be due to claiming of credit which is not admissible under GST Law. E.g Credit of Krishi Kalyan Cess.

G Reversal of TRAN-II credit Reversal of TRANS-II credit which was earlier claimed and reported under Table 6L should be reported here.
H Other reversals (if any) ITC reversed through FORM ITC -03 shall be reported here.
I Total ITC Reversed (Sum of A to H above) This is a sum-total of AH above.
J Net ITC Available for Utilization (60 – 7I) Net ITC available for utilization is 6O(Total ITC availed) – 7I(Total ITC reversed).

 

Table 8: Other ITC Related Information

As per Notification No: 56/2019 issued on 14th November 2019

1. In table 8A, for FY 2018-19, the GSTR-2A that has been generated as on 1st November, 2019 shall be auto-populated in the table.

2. A taxpayer can upload details for the entries in Table 8A to 8D (i.e, the reconciliation of GSTR 2A with GSTR 3B) duly signed, in PDF format in Form GSTR-9C (without the CA certification).

3. For FY 2017-18: In table 8C, the aggregate value of ITC availed on all inward supplies received from July 2017 to March 2018 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2018 to March 2019 is to be declared.

4. For FY 2018-19: In table 8C, the aggregate value of ITC availed on all inward supplies received from April 2018 to March 2019 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2019 to September 2019 needs to be declared.

Table 8 GSTR-9

Table 8 Name Details
A ITC as per GSTR-2A The total credit available for inward supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A shall be auto-populated in this table The table will be auto-populated and the same is non-editable.
B ITC as per sum total of 6(B) and 6(H) above The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from an SEZ) received during 2017-18 but availed during April to September 2018 Amount of ITC availed on all inward supplies other than imports and those liable to reverse charge, received during July 2017 to March 2018 but the credit was availed from April 2018 to September 2018 should be reported.

 

Note:

  • Details can be populated from Table 4(A)(5) of GSTR-3B.
  • This Table includes supply of services received from SEZ.
D Difference [A-(B+C)] This Table is the difference between row (A) and the sum-total of rows B and C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row D shall be negative.
E ITC available but not availed

 

The credit which was available and not availed in FORM GSTR-3B and the credit that was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
F ITC available but ineligible
G IGST paid on import of goods (including supplies from SEZ) IGST paid at the time of imports (including imports from SEZs) during a financial year shall be reported here.
H IGST credit availed on import of goods (as per 6E above) This Table will be auto-populated from Table 6(E).
I Difference (G-H) This Table is a difference between rows G and H above.
J ITC available but not availed on import of goods Details will come from row I above.
K Total ITC to be lapsed in the current financial year (E + F + J) This Table is a sum-total of rows E, F, and J above.


Detailed explanation on filing tables 12-13

Table 12 and 13: Details of the previous Financial Year’s transactions reported in the next Financial Year

As per Notification No: 56/2019 issued on 14th November 2019

A taxpayer has the option to not fill tables 12 and 13 (i.e. reversal of ITC availed during the previous FY and ITC availed for the previous FY respectively) for the FY 2017-18 and FY 2018-19.

Table 12 and 13 GSTR-9

Table Name Details
Table 12 Reversal of ITC availed during the previous financial year Aggregate value of reversal of ITC which was availed in the FY 2017-18, but reversed in returns filed for the months of April 2018 to September 2018 or date of filing of Annual Return for the previous financial year, whichever is earlier shall be reported here.

Note:

  • Details can be populated from Table 4(B) of GSTR-3B.
Table 13 ITC availed for the previous financial year Details of ITC for goods or services received in FY 2017-18 but ITC for the same was availed in returns filed for the months of April 2018 to September 2018 or date of filing of Annual Return for the previous financial year whichever is earlier shall be reported here.

Note:

  • Details can be populated from Table 4(A) of GSTR-3B.

To get a detailed explanation on How to Fill Tables 4-5 and Tables 10-11 in the GSTR-9, click here.

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