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How To Fill Tables 4-5 And Tables 10-11 In GSTR-9
Updated on: Nov 16th, 2022 - 6:41:40 AM
10 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
16th November 2022
Changes are made in the format of GSTR-9 (annual returns), to mention the period after the FY 2021-22 as ‘April 2022 to October 2022 filed up to 30th November 2022’ instead of ‘April 2022 to September 2022’ in various tables.
05th July 2022
The department has exempted taxpayers with a yearly turnover of more than Rs.2 crore during the FY 2021-22 from filing GSTR-9 or annual returns.
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.
| Table 4 | Nature of Supplies | Details to be filled-in |
| A | Supplies 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. |
| B | Supplies 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. |
| C | Zero-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. |
| D | Supplies to SEZ on payment of tax | The aggregate value of supplies to SEZs on which tax has been paid shall be declared here. |
| E | Deemed exports | The aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. |
| F | Advances 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. |
| G | Inward supplies on which tax is to be paid on the reverse charge basis | The 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. |
| H | Sub-total (A to G above) | This is the sub-total of (A) to (G) rows above. This gets auto-filled in. |
| I | Credit 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. |
| J | Debit 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/L | Supplies/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. |
| M | Sub-total (I to L above) | This is the subtotal of rows (I) to (L) above. This gets auto-filled in. |
| N | Supplies and advances on which tax is to be paid (H + M) above | This 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.
| Table 5 | Nature of Supplies | Details to be filled-in |
| A | Zero-rated supply (export) without payment of tax | The aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. |
| B | Supply to SEZ without payment of tax | The aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. |
| C | Supplies on which tax is to be paid by the recipient on reverse charge basis | The 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. |
| D | Exempted | The aggregate value of exempted supplies shall be declared here. |
| E | Nil rated | The aggregate value Nil rated supplies shall be declared here. |
| F | Non-GST supply (includes ‘no supply’) | The aggregate value of Non-GST supplies shall be declared here. This includes ‘no supply’. |
| G | Sub-total (A to F above) | This is the sub-total of (A) to (F) rows above. This gets auto-filled in. |
| H | Credit 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. |
| I | Debit 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/K | Supplies 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. |
| L | Sub-total (H to K) | This is the sub-total of (H) to (K) rows above. This gets auto-filled in. |
| M | Turnover 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) |
| N | Total 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 2021-22, the particulars reported between April 2022 and October 2023 filed up to 30th November 2022 are to be declared, as per the CGST notification 22/2022 dated 15th November 2022.
| Table | Nature of Supplies | Details to be filled-in |
| 10/11 | Supplies/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. |
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