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

Updated on: Dec 15th, 2024

4 min read

Form GSTR-9 is an annual return to be filed by all registered taxpayers under the GST law, with a few exemptions. 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.

In this article, we explain how to fill Tables 4, Table 5, Table 10 and Table 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.

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.

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. Note: Table 5, and 7 along with respective amendments in Table 9 and 10 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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 credit and debit notes can be mentioned separately in 4I and 4J below. Note: Table 4A, and 4A of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 6A of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 6B of FORM GSTR-1 may be used for filling up these details.
E	Deemed exports	The aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Note: Table 6C of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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 i.e. FY 23-24 shall be declared here. Note: Table 11A of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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 imports of services. Note: Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
G1	Supplies on which ecommerce operator is required to pay tax as per section 9(5)(including amendments, if any) [To be reported by E-commerce operator]	Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator. Note: Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details
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. Note: Table 9B of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 9B of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 9A and 9C of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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.

As per the Notification No. 12/2024 – Central Tax, dated 10.07.2024.

The registered person shall report Non- GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the ―exempted row only.
The registered person shall have an option to fill Table 5A to 5F net of credit notes in case there is any difficulty in reporting such details separately in this table.

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. Note: Table 6A of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 6B of GSTR-1 may be used for filling up these details.
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 credit and debit notes can be mentioned separately in 5H and 5I below. Note: Table 4B of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
C1	Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report]	Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which ecommerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Note: Table 14B and 14A(b) of GSTR-1 may be used for filling up these details.
D	Exempted	The aggregate value of exempted supplies shall be declared here. Note: Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
E	Nil rated	The aggregate value Nil rated supplies shall be declared here. Note: Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
F	Non-GST supply (includes ‘no supply’)	The aggregate value of Non-GST supplies shall be declared here. This includes ‘no supply’. Note: Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 9B of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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. Note: Table 9B of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
J/K	Supplies declared/reduced through amendments (+)	Details of amendments made to exports (except supplies to SEZs on which tax has been paid) and supplies to SEZs on which tax has not been paid shall be declared here. Note: Table 9A and 9C of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.
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 and supplies on which ecommerce operators are required to pay taxes under section 9(5).

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 2023-24, the particulars reported between April 2024 and October 2024 filed up to 30th November 2024 are to be declared, as per the CGST notification no 12/2024 Central Tax dated 10th July 2024.

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, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here

For further understanding, read our articles:

About the Author

Annapoorna

Assistant Manager - Content

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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