GSTR-9
Every taxpayer registered under GST in India must file GSTR-9 annual return. The India Localization SuiteTax Reports SuiteApp lets you generate the following reports to file GSTR-9.
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GSTR9 4 Outward
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GSTR9 5 Outward
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GSTR9 6 ITC Availed
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GSTR9 17 HSN Outward
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GSTR9 18 HSN Inward
These reports contain details about outward and inward supplies during a financial year under different taxes (CGST, SGST, and IGST) and HSN codes.
These reports are a summary of all the monthly and quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in a financial year.
GSTR9 4 Outward – Details of advances, inward, and outward supplies made during a financial year on which tax is payable
The following table lists the data provided by the GSTR9 4 Outward report to file GSTR-9.
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Nature of Supplies |
Description |
Transaction |
|---|---|---|
|
(4a) Supplies to unregistered persons (B2C) |
This row includes the total value of supplies to consumers and unregistered persons on payment of taxes. The amount includes details of supplies made through e-Commerce operators. Customer registration type – Unregistered |
Cash Sale Credit Note Invoice |
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(4b) Supplies to registered persons (B2B) |
This row includes the total value of supplies to registered persons (including supplies made to UINs) on payment of taxes. The amount includes supplies made through e-Commerce operators but excludes taxes paid by a recipient (person filling the return) on reverse charge basis on supplies. Customer registration type – Regular, Composite |
Cash Sale Invoice |
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(4c) Zero rated supplies (export) on payment of tax (except supplies to SEZs). |
This row includes the total taxable value of exports. The amount excludes supplies to SEZs. Customer registration type – Overseas |
Cash Sale Invoice |
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(4d) Supplies to SEZs on payment of tax. |
This row includes the total taxable value of supplies to SEZs. Customer registration type – Overseas |
Cash Sale Invoice |
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(4g) Inward supplies on which reverse charge applies. |
This row includes the total value of inward supplies (including advances and gross of credit and debit notes) on which reverse charge applies. The amount includes supplies received from registered persons and unregistered persons on which tax is levied on reverse charge basis. It also includes the total value of imports of services. Vendor registration type – Regular, Composite, SEZ, Overseas, and Unregistered. |
Debit Note Vendor Bill |
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(4i) Credit notes issued for transactions specified in (B) to (E) above (-). |
This row includes the total value of credit notes issued for B2B supplies, exports, supplies SEZs, and deemed exports. Customer registration type – Regular, Composite, SEZ, and Overseas. |
Credit Note |
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(4j) Debit notes issued for transactions specified in (B) to (E) above (+). |
This row includes the total value of debit notes issued for B2B supplies, exports, supplies to SEZs, and deemed exports. Customer registration type – Regular, Composite, SEZ, and Overseas. |
Debit Note |
The GSTR9 4 Outward report does not contain the following data.
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Deemed exports
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Advances on which taxes are paid but invoices have not been issued.
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Supplies / tax declared through amendments (+).
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Supplies / tax reduced through amendments (-).
GSTR9 5 Outward – Details of outward and inward supplies made during a financial year
The following table lists the data provided by the GSTR9 5 Outward report to file GSTR-9.
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Nature of Supplies |
Description |
Transaction |
|---|---|---|
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(5a) Zero rated supplies (export) without payment of tax. |
This row includes the total value of exports (except supplies to SEZs) without payment of taxes. Customer registration type – Overseas Tax rate – 0.00% Tax – Without reverse charge |
Outward supplies (sales transactions)
|
|
(5b) Supplies to SEZs without payment of tax. |
This row includes the total value of supplies to SEZs without payment of taxes. Customer registration type – SEZ Tax rate – 0.00% Tax – Without reverse charge |
Outward supplies (sales transactions)
|
|
(5c) Supplies on which reverse charge applies. |
This row includes the total value of supplies to registered persons on which reverse charge applies. Details of debit and credit notes are mentioned separately. The default value for fields in this column is 0.00 because reverse charge on sales transactions is not supported. Tax – Reverse charge Customer registration type – Regular, Composite, SEZ, and Overseas. Tax rate – 0.00% |
Outward supplies (sales transactions) |
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(5d) Exempted |
This row includes the total value of exempted supplies. Customer registration type – Regular, Composite, SEZ, Unregistered, and Overseas. Tax rate – Exempted |
Outward supplies (sales transactions)
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(5e) Nil rated |
This row includes the total value of Nil rated supplies. Tax rate – Nil Customer registration type – Regular, Composite, SEZ, Overseas, and Unregistered. |
Outward supplies (sales transactions)
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(5f) Non-GST supplies (includes No Supply) |
This row includes the total value of non-GST supplies including No Supply. Customer registration type – Regular, Composite, SEZ, Unregistered, and Overseas. |
Outward supplies (sales transactions)
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(5h) Credit Notes issued for transactions specified in A to F above (-). |
This row includes the total value of credit notes issued for supplies declared in 5a, 5b, 5d, 5e, and 5f. |
Outward supplies (sales transactions)
|
The GSTR9 5 Outward report does not contain the following data.
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Debit notes issued for transactions specified in A to F above (+).
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Supplies declared through amendments (+).
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Supplies reduced through amendments (-).
GSTR9 6 ITC Availed – Details of Input Tax Credit (ITC) for a financial year
The following table lists the data provided by ITC to file GSTR-9.
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Nature of Supplies |
Description |
Transaction |
|---|---|---|
|
(6a) Total amount of ITC availed through GSTR-3B (total of table 4A of GSTR-3B). |
This row autopopulates details of ITC availed through table 4A of GSTR 3B. You cannot edit this data. |
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(6b) Inward supplies (except imports and inward supplies liable for reverse charge but includes services received from SEZs). ITC is categorized into the following:
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This row includes ITC claimed on inward supplies excluding imports and supplies subject to reverse charge. It categorizes ITC claimed on supplies from SEZ into Inputs, Capital Goods, and Input Services. Customers can use table 4(A)(5) of GSTR-3B to file these details. Vendor registration type
Tax types – IGST, SGST, CGST, and GST Cess. Supported item nature for registered vendors – Goods, Capital Goods, and Services. Supported item nature for SEZ vendors – Services |
Inward supplies (purchase transactions)
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(6c) Inward supplies received from unregistered persons that are liable for reverse charge (except B above) on which taxes are paid and ITC is availed. ITC is categorized into the following:
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This row includes the total value of ITC on inward supplies that are liable for reverse charge. It includes supplies received from unregistered persons and categorizes ITC into Inputs, Capital Goods, and Input Services. Customers can use the table 4(A)(3) of GSTR-3B to file these details. Vendor registration type – Unregistered |
Inward supplies (purchase transactions)
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(6d) Inward supplies received from registered persons that are liable for reverse charge (except B above) on which taxes are paid and ITC is availed. ITC is categorized into the following:
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This row includes the total value of ITC on inward supplies that are liable for reverse charge. It includes supplies received from registered persons and categorizes ITC into Inputs, Capital Goods, and Input Services. Customers can use table 4(A)(3) of GSTR-3B to file these details. Vendor registration type – Regular and Composite |
Inward supplies (purchase transactions)
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(6e) Import of goods (including supplies from SEZ). ITC is categorized into the following:
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This row includes the total value of ITC availed on imports from overseas and SEZ units. It categorizes ITC into Inputs and Capital Goods. Vendor registration type – SEZ and Overseas |
Inward supplies (purchase transactions)
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(6f) Import of services (excluding inward supplies from SEZs). ITC is categorized as input services. |
The row includes the average value of ITC availed on import services from overseas. For services, the place of supply must be within India to qualify as an import of service. Vendor registration type – Overseas |
Inward supplies (purchase transactions)
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GSTR9 17 HSN Outward – Other information
The GSTR9 17 HSN Outward report includes HSN-wise summary for outward supplies in table 17 of GSTR-9 form. The report displays HSN codes, units, quantities, taxable values, tax amounts, and GST tax rates for accurate reporting.
The report supports all customer registration types and supports invoice, credit memo, cash sale, and cash refund transaction types.
GSTR9 18 HSN Inward – Other information
The GSTR9 18 HSN Inward report includes HSN-wise summary for inward supplies in table 18 of GSTR-9 form. The report displays HSN codes, units, quantities, taxable values, tax amounts, and GST tax rates for accurate reporting.
The report includes all vendor registration types and supports vendor bill and vendor credit transaction types.