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How To Fill Tables 4-5 And Tables 10-11 In GSTR-9

Updated on:  

08 min read

GSTR-9 is the annual return to be filed by all registered taxpayers under the GST regime. It consists of details of all outward supplies, inward supplies, taxes paid, refunds claimed, demands raised and ITC availed and utilised. All GSTR-1 and GSTR-3B returns for the concerned period should be filed before filing the annual return for that financial year.

The article gives a complete overview of tables 4, 5, 10 and 11 of the form GSTR-9 or GST annual return. These tables mostly deal with the sales or outward supplies made by the taxpayer during the financial year.

Latest Updates in GSTR-9

31st July 2021
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 20-21 from filing Form GSTR-9.

30th July 2021
The CBIC has notified changes to Sections 35(5) and 44 of the CGST Act. The requirement to get a GST audit and certification done by a CA/CMA now stands removed. Taxpayers with a turnover exceeding Rs.5 crore in the previous financial year are required to file Form GSTR-9C on a self-certification basis. This change is applicable from FY 20-21 onwards. Further, Form GSTR-9C will be modified to support self-certification by the taxpayer.

28th May 2021
As per the 43rd GST Council meeting outcome, GSTR-9 shall continue to be optional for taxpayers with turnover up to Rs.2 crore, whereas GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs.5 crore from FY 2020-21 onwards.

9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for composition taxpayers due to the introduction of GSTR-4 (Annual return). However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY 2018-19.

28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.

How to fill Tables 4-5 in GSTR-9

Table 4: Details of Advances, Inward and Outward Supplies made during the financial year on which tax is payable

Table 4 deals with all the supplies on which the taxpayer is liable to pay GST during the financial year. 

Tables 4B to 4E can be filled with net of credit notes, debit notes and amendments, in case there is any difficulty in reporting them separately in tables 4I, 4J 4K & 4L. This change was made through Central Tax Notification No. 56/2019 issued on 14th November 2019. 

The taxpayers must ensure that the values are reported up to two decimal places in the offline utility of the GSTR-9. Otherwise, if they report values with three decimal places then they may face the error “Error! Invalid Summary payload” after uploading the JSON generated from the GSTR-9 offline utility.

GSTR-9 table 4
Table 4Nature of SuppliesDetails to be filled-in
ASupplies made to unregistered persons (B2C)The aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. This includes details of supplies made through E-Commerce operators and is to be declared net of credit notes or debit notes.
BSupplies made to registered persons (B2B)The aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. This includes supplies made through E-Commerce operators, but shall not include supplies on which tax is to be paid by the recipient on a reverse charge basis. Details of debit and credit notes are to be mentioned separately.
CZero-rated supply (export) on payment of tax (except supplies to SEZ)The aggregate value of exports on which tax has been paid shall be declared here. This excludes supplies to SEZs.
DSupplies to SEZ on payment of taxThe aggregate value of supplies to SEZs on which tax has been paid shall be declared here.
EDeemed exportsThe aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here.
FAdvances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)Details of all unadjusted advances i.e. an advance that has been received, and tax has been paid but the invoice has not been issued in the current year shall be declared here.
GInward supplies on which tax is to be paid on the reverse charge basisThe aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e. by the person filing the annual return) on a reverse charge basis should be declared here. This shall include supplies received from registered persons and unregistered persons on which tax is levied on reverse charge basis. This shall also include the aggregate value of all import of services.
HSub-total (A to G above)This is the sub-total of (A) to (G) rows above. This gets auto-filled in.
ICredit notes issued in respect of transactions specified in (B) to (E) above (-)The aggregate value of credit notes issued in respect of B2B supplies, exports, supplies made to an SEZ and deemed exports shall be declared here.
JDebit notes issued in respect of transactions specified in (B) to (E) above (+)The aggregate value of debit notes issued in respect of B2B supplies, exports, supplies made to an SEZ and deemed exports shall be declared here.
K/LSupplies/tax declared/reduced through amendments (+)Details of amendments made to B2B supplies, exports, supplies made to an SEZ and deemed exports, credit notes, debit notes and refund vouchers shall be declared here.
MSub-total (I to L above)This is the subtotal of rows (I) to (L) above. This gets auto-filled in.
NSupplies and advances on which tax is to be paid (H + M) aboveThis row is auto-filled and is a sum-total of rows (H) + (M)

Table 5: Details of Outward Supplies made during the financial year on which Tax is not payable

Table 5 deals with the details of supplies made on which tax is not payable or the supply is exempt from GST. 

Tables 5A to 5F can be filled with net of credit notes, debit notes and amendments, Instead of reporting separately in 5H, 5I, 5J & 5K. In tables 5D, 5E & 5F which relate to exempted, nil-rated and non-GST supplies, a taxpayer has the option to report a single consolidated figure under “exempted” supplies in table 5D. This change was made through Central Tax Notification No. 56/2019 issued on 14th November 2019.

GSTR-9 table 5
Table 5Nature of SuppliesDetails to be filled-in
AZero-rated supply (export) without payment of taxThe aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here.
BSupply to SEZ without payment of taxThe aggregate value of supplies to SEZs on which tax has not been paid shall be declared here.
CSupplies on which tax is to be paid by the recipient on reverse charge basisThe aggregate value of supplies made to registered persons on which tax is payable by the recipient on the reverse charge basis. Details of debit and credit notes are to be mentioned separately.
DExemptedThe aggregate value of exempted supplies shall be declared here.
ENil ratedThe aggregate value Nil rated supplies shall be declared here.
FNon-GST supply (includes ‘no supply’)The aggregate value of Non-GST supplies shall be declared here. This includes ‘no supply’.
GSub-total (A to F above)This is the sub-total of (A) to (F) rows above. This gets auto-filled in.
HCredit notes issued in respect of transactions specified in (A to F) above (-)The aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.
IDebit notes issued in respect of transactions specified in (A to F) above (+)The aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.
J/KSupplies declared/reduced through amendments (+)Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here.
LSub-total (H to K)This is the sub-total of (H) to (K) rows above. This gets auto-filled in.
MTurnover on which tax is not to be paid (G + L above)This row is auto-filled and is the sum-total of rows (G) + (L)
NTotal turnover (including advances) (4N + 5M – 4G above)The total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include advances on which tax is paid but invoices that have not been issued in the current financial year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on a reverse charge basis.

How to fill Tables 10-11 in GSTR-9

In table 10-11, particulars of transactions for the previous financial year are to be reported, for which tax was paid in FORM GSTR-3B. 
For FY 2017-18, the particulars reported between April 2018 and March 2019 is to be declared. For FY 2018-19, the particulars reported between April 2019 and September 2019 is to be declared.  These changes are made through Central Tax Notification No. 56/2019 issued on 14th November 2019.

GSTR-9 tables 10,11
TableNature of SuppliesDetails to be filled-in
10/11Supplies/tax declared/reduced through Amendments (net of debit/credit notes)Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year, but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

For further understanding, read our articles:

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