GSTR FORM-9 ANNUAL RETURN UNDER GST FOR NORMAL TAXPAYER
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
The Central Government has prescribed Annual Return
called GSTR FORM-9 to be filed by all regular taxpayers and the last date for
filing the annual return is before 31st December, 2018
The first annual return covers the return filing period
from July 2017 to March 2018 i.e. only for 9 months but all the regular
taxpayers irrespective of turnover has to file consolidated return which is
called Annual Return in GSTR Form-9.
The detailed guidelines for filling of particulars in the
return were available at the end of the
return form as instructions.
The annual return form normal taxpayers contain 19 tables
in 6 parts.
The Annual Return GSTR FORM-9 prescribed by the Central
Government is given below for ready reference.
[To be published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Indirect
Taxes and Customs
Notification No. 39/2018 –
Central Tax
New Delhi, the 4th September,
2018
G.S.R……(E).- In exercise of the powers conferred by
section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the
Central Goods and Services Tax Rules,
2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as
otherwise provided
in these rules, they shall come
into force on the date
of their publication
in the Official Gazette.
XXXXXX
10.
In
the said rules, after FORM
GSTR-8, the
following FORMS shall be inserted,
namely:-
1. Terms
used:
a.
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GSTIN:
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Goods and Services
Tax Identification Number
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b.
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UQC:
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Unit Quantity Code
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c.
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HSN:
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Harmonized System of Nomenclature Code
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2. The details for the period between July 2017 to March 2018 are to be provided in this
return.
3. Part II consists
of the details of all outward supplies & advances received during the
financial year for which the annual return is filed.
The details filled
in Part II is a
consolidation of all the supplies
declared by
the
taxpayer in the returns filed during the financial year. The instructions to fill Part II are as
follows:
Table No.
|
Instructions
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4A
|
Aggregate value
of supplies made to consumers and unregistered persons on
which tax has been paid shall be
declared here. These will include
details of
supplies made through E-Commerce operators and are to be declared as net of
credit notes or debit notes issued in this regard. Table 5,
Table 7 along with respective amendments
in Table 9 and Table 10 of FORM GSTR-1 may
be used for filling up these details.
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4B
|
Aggregate value of supplies made
to registered persons
(including supplies made to UINs) on which tax has been paid shall be declared here. These will
include supplies made through E-Commerce operators but shall not
include supplies on which tax is to be paid by
the recipient on reverse charge basis. Details of debit and credit notes are to be
mentioned separately. Table 4A and Table
4C of FORM GSTR-1 may be used
for filling up
these details.
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4C
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Aggregate value of exports
(except supplies to SEZs) on which tax has been
paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
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4D
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Aggregate value of supplies to SEZs on which tax has been paid shall be
declared here.
Table 6B of GSTR-1 may be used for filling up these details.
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4E
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Aggregate value of supplies in the nature
of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for
filling up these details.
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4F
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Details
of all unadjusted advances i.e. advance has been received
and tax has
been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM
GSTR-1 may be used for filling up these details.
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4G
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Aggregate value
of all inward supplies (including advances and net of credit
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and debit notes) on which tax is to be paid by the recipient (i.e.by the person
filing the annual return) on reverse charge basis. This shall include
supplies received from registered persons,
unregistered persons
on which tax is levied on
reverse charge basis. This
shall also include
aggregate value of all import
of services. Table 3.1(d) of FORM GSTR-3B may
be
used for filling
up these details.
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4I
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Aggregate value of credit notes issued in respect of B to B supplies (4B),
exports
(4C),
supplies
to SEZs (4D)
and deemed exports (4E)
shall be declared here. Table 9B of FORM GSTR-1 may
be used for filling up
these details.
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4J
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Aggregate value of debit notes issued in respect of B to B supplies (4B),
exports
(4C),
supplies
to SEZs (4D)
and deemed exports (4E)
shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up
these details.
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4K & 4L
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Details
of amendments made to B to B
supplies (4B), exports (4C), supplies to
SEZs (4D)
and deemed exports (4E),
credit notes (4I), debit notes (4J)
and refund vouchers shall be declared here. Table
9A and Table 9C of FORM
GSTR-1 may be used
for filling up these details.
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5A
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Aggregate value of exports
(except supplies to SEZs) on which tax has not
been paid shall be declared
here. Table 6A
of
FORM GSTR-1 may be used for filling up these details.
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5B
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Aggregate value of supplies to SEZs on which tax has not been paid shall be
declared here.
Table 6B of GSTR-1 may be used for filling up these details.
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5C
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Aggregate
value of
supplies made to registered persons
on
which tax is
payable by the
recipient on reverse charge basis. Details
of debit and credit notes are to be mentioned separately. Table 4B of FORM
GSTR-1 may be used
for filling up these details.
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5D,5E
and 5F
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Aggregate
value
of
exempted, Nil Rated
and Non-GST supplies shall be
declared here. Table 8 of FORM
GSTR-1 may be used for filling up these
details. The value of
“no supply” shall also be declared here.
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5H
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Aggregate
value of credit notes issued in respect
of
supplies
declared in
5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used
for filling up these
details.
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5I
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Aggregate
value
of
debit
notes
issued
in
respect
of
supplies
declared in
5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used
for filling up these
details.
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5J & 5K
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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. Table 9A and
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13
Table 9C of FORM GSTR-1 may be used
for filling up
these details.
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5N
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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 amount of advances on which tax is
paid but invoices have
not been issued in the current 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 reverse charge basis.
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4. Part III consists of the details of all input tax credit availed and reversed in the financial
year for which the
annual return is filed. The instructions
to fill Part III are as
follows:
Table No.
|
Instructions
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6A
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Total input tax credit
availed
in
Table
4A of FORM
GSTR-3B for the
taxpayer
would be auto-populated
here.
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6B
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Aggregate value of input tax credit availed on all inward supplies except those
on which tax
is payable on reverse charge basis but includes supply of services
received from SEZs shall be declared here. It may be noted that the total ITC availed is to be
classified as ITC on inputs, capital goods and input services. Table
4(A)(5) of FORM GSTR-3B may be used for
filling up these details.
This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger.
This is to be declared separately under 6(H) below.
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6C
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Aggregate value of input tax credit availed on all inward supplies received
from unregistered persons (other
than import of services)
on which tax is payable
on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input
services. Table 4(A)(3) of FORM GSTR-3B may
be
used for filling
up these details.
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6D
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Aggregate value of input tax credit availed on all inward supplies received
from registered persons
on which tax is payable on reverse charge basis shall be
declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table
4(A)(3) of FORM
GSTR-3B may be used for
filling up these details.
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6E
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Details
of input tax credit
availed on import of goods including supply of
goods received
from SEZs shall be declared
here. It may be noted that the total
ITC availed is to be classified as ITC on inputs and capital goods. Table
4(A)(1) of FORM GSTR-3B may be used
for filling up
these details.
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6F
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Details
of input tax credit availed on import of services (excluding inward
supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-
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14
3B may be used
for filling up these details.
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6G
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Aggregate value
of input tax credit received from input
service distributor
shall be declared here. Table
4(A)(4) of FORM GSTR-3B may be used for filling up these details.
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6H
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Aggregate value of input tax credit availed, reversed and reclaimed under the
provisions of the Act shall be declared here.
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6J
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The difference between the total amount
of input tax credit availed through
FORM GSTR-3B
and input tax credit declared in row B to H shall be declared
here. Ideally, this
amount should be zero.
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6K
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Details
of transition credit received in the electronic credit ledger on filing
of FORM GST
TRAN-I including revision of TRAN-I (whether upwards
or downwards), if any shall be declared here.
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6L
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Details
of transition credit received
in the electronic credit ledger after filing
of FORM GST TRAN-II shall be declared
here.
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6M
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Details of ITC availed but not covered in any of heads specified under 6B to
6L 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.
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7A, 7B,
7C, 7D,
7E, 7F,
7G and
7H
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Details
of input tax credit reversed due to ineligibility or reversals required
under rule
37, 39,42 and 43 of the CGST Rules,
2017 shall be declared here. This
column should also contain details of any input tax credit reversed under section 17(5)
of the CGST Act, 2017 and details
of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM
GSTR-3B may be used
for filling up these
details. Any ITC reversed through FORM ITC -03 shall be declared in
7H.
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8A
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The
total credit available for inwards supplies (other than imports and inwards supplies liable to reverse
charge but includes services received
from SEZs) received during
2017-18 and reflected in FORM GSTR-2A (table 3 & 5
only) shall be
auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their
FORM GSTR-I.
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8B
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The input
tax credit as declared in Table
6B and 6H shall be auto-populated
here.
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8C
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Aggregate value of input tax credit availed on all inward supplies (except
those on which tax is payable on reverse charge basis but includes supply
of services received from SEZs) received during July
2017 to March 2018 but
credit on which
was
availed
between April
to September
2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may
be used for filling up
these details.
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15
8E & 8F
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Aggregate value of the input tax credit which was available in FORM GSTR-
2A (table 3 & 5 only) but not availed in any
of the FORM GSTR-3B returns shall be declared here.
The credit shall be classified as credit which was available and not availed or
the credit was not availed as the same was
ineligible. The sum
total of both the rows
should be equal to difference in 8D.
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8G
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Aggregate value of IGST paid at the time of imports (including imports
from
SEZs) during the financial year shall be declared here.
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8H
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The input
tax credit as
declared in Table 6E
shall be auto-populated here.
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8K
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The total input tax credit which shall lapse for the current financial year shall be
computed in this
row.
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5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of
FORM GSTR-3B may be used for filling up
these details.
6. Part V consists of particulars of transactions for the previous financial year but declared
in the returns of April to September of current FY or date of filing
of Annual Return for
previous financial year (for example
in the annual return for the FY 2017-18, the
transactions declared in April to September 2018 for the FY 2017-18 shall be declared),
whichever
is earlier. The instructions to fill Part V are as follows:
Table No.
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Instructions
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10 & 11
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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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12
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Aggregate value
of reversal of ITC
which was availed
in the
previous financial year but reversed in returns filed for the months of April to September
of the current financial year or date of filing
of Annual Return
for previous financial year , whichever is earlier shall be declared here. Table
4(B) of
FORM GSTR-3B may be used
for filling up these details.
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13
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Details
of ITC for goods or services received
in the previous financial year but ITC for the same was availed in returns filed for
the months 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. Table
4(A) of FORM
GSTR-3B may be used for
filling up these details.
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7. Part VI consists of details
of other information. The instructions to fill Part VI are as
follows:
16
Table No.
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Instructions
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15A,
15B,
15C and
15D
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Aggregate value
of refunds
claimed, sanctioned,
rejected and pending for
processing
shall be declared here. Refund claimed will be the aggregate value of all the refund
claims filed in the financial year
and will include refunds which have been sanctioned, rejected or are
pending for processing. Refund
sanctioned means the
aggregate value of
all refund sanction orders. Refund pending
will be the aggregate amount in all refund
application for which acknowledgement has
been
received
and will exclude provisional refunds
received.
These will not include
details of non-GST refund claims.
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15E, 15F
and 15G
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Aggregate
value of demands of taxes for
which
an order confirming
the
demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the
total value of confirmed demand
as declared in 15E above shall be declared here.
Aggregate value of demands pending recovery out
of 15E above shall be declared here.
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16A
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Aggregate value of supplies received
from composition taxpayers shall be
declared here.
Table 5 of FORM GSTR-3B may be used for filling up these details.
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16B
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Aggregate value of
all deemed supplies from the principal
to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act
shall be declared here.
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16C
|
Aggregate
value
of
all deemed
supplies
for
goods which
were
sent
on
approval basis but
were not returned to
the principal
supplier within
one eighty days of
such supply shall be declared here.
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17 & 18
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Summary of supplies effected and received against a particular HSN
code to be
reported only
in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory
to report HSN code at two digits
level for taxpayers having annual turnover in the preceding year above ₹ 1.50
Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual
turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of
goods. Quantity is to be reported net of returns. Table 12 of
FORM GSTR -
1 may be used for
filling up details in Table 17.
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19
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Late fee
will be payable if
annual return is filed after
the due date.
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[F.
No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to
the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number G.S.R
611 (E), dated
the 6th July,
2018.