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  3. India Localization SuiteTax Reports
  4. India Goods and Services Tax (GST) Reporting
  5. GSTR-9

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.

These reports contain details about outward and inward supplies for a financial year under different taxes (CGST, SGST, and IGST) and HSN codes.

These reports summarize all monthly and quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during the financial year.

You can download the reports as a CSV (.csv,) DAT (.dat), Excel (.xls), or JSON (.json).

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.

Nature of Supplies

Description

Transaction

(4a) Supplies to unregistered persons (B2C)

This row shows the total value of supplies to consumers and unregistered persons with taxes paid.

The amount also includes supplies made through e-Commerce operators.

Customer registration type is Unregistered.

Cash Sale

Credit Note

Invoice

(4b) Supplies to registered persons (B2B)

This row shows the total value of supplies to registered persons (including UINs), with taxes paid.

The amount includes supplies made through e-Commerce operators, but doesn’t cover taxes paid on reverse charge by recipients.

Customer registration type is Regular or Composite.

Cash Sale

Invoice

(4c) Zero rated supplies (export) on payment of tax (except supplies to SEZs).

This row shows the total taxable value of exports.

The amount doesn’t include supplies to SEZs.

Customer registration type is Overseas.

Cash Sale

Invoice

(4d) Supplies to SEZs on payment of tax.

This row shows the total taxable value of supplies to SEZs.

Customer registration type is Overseas.

Cash Sale

Invoice

(4g) Inward supplies on which reverse charge applies.

This row shows the total value of inward supplies (including advances and gross credit and debit notes) where reverse charge applies.

The amount also includes supplies received from registered and unregistered persons where tax is levied on reverse charge.

It also includes the total value of imported services.

Vendor registration type can be Regular, Composite, SEZ, Overseas, or Unregistered.

Debit Note

Vendor Bill

(4i) Credit notes issued for transactions specified in (B) to (E) above (-).

This row shows the total value of credit notes issued for B2B supplies, exports, supplies to SEZs, and deemed exports.

Customer registration type can be Regular, Composite, SEZ, or Overseas.

Credit Note

(4j) Debit notes issued for transactions specified in (B) to (E) above (+).

This row shows the total value of debit notes issued for B2B supplies, exports, supplies to SEZs, and deemed exports.

Customer registration type can be Regular, Composite, SEZ, or Overseas.

Debit Note

The GSTR9 4 Outward report doesn't contain the following data.

  • Deemed exports

  • Advances on which taxes are paid but invoices have not been issued.

  • Supplies / tax declared through amendments (+).

  • 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.

Nature of Supplies

Description

Transaction

(5a) Zero rated supplies (export) without payment of tax.

This row shows the total value of exports (except supplies to SEZs) without tax payment.

Customer registration type is Overseas.

Tax rate is 0.00%.

Tax is without reverse charge.

Outward supplies (sales transactions)

  • Cash Sale

  • Invoice

(5b) Supplies to SEZs without payment of tax.

This row shows the total value of supplies to SEZs without tax payment.

Customer registration type is SEZ.

Tax rate is 0.00%.

Tax is without reverse charge.

Outward supplies (sales transactions)

  • Cash Sale

  • Invoice

(5c) Supplies on which reverse charge applies.

This row shows the total value of supplies to registered persons where reverse charge applies.

Details of debit and credit notes are mentioned separately.

The default value for these fields is 0.00 because reverse charge on sales isn’t supported.

Tax is by reverse charge.

Customer registration type can be Regular, Composite, SEZ, or Overseas.

Tax rate is 0.00%.

Outward supplies (sales transactions)

(5d) Exempted

This row shows the total value of exempted supplies.

Customer registration type can be Regular, Composite, SEZ, Unregistered, or Overseas.

Tax rate is Exempted.

Outward supplies (sales transactions)

  • Cash Sale

  • Invoice

(5e) Nil rated

This row shows the total value of Nil rated supplies.

Tax rate is Nil.

Customer registration type can be Regular, Composite, SEZ, Overseas, or Unregistered.

Outward supplies (sales transactions)

  • Cash Sale

  • Invoice

(5f) Non-GST supplies (includes No Supply)

This row shows the total value of non-GST supplies, including No Supply.

Customer registration type can be Regular, Composite, SEZ, Unregistered, or Overseas.

Outward supplies (sales transactions)

  • Cash Sale

  • Invoice

(5h) Credit Notes issued for transactions specified in A to F above (-).

This row shows the total value of credit notes issued for supplies declared in 5a, 5b, 5d, 5e, and 5f.

Outward supplies (sales transactions)

  • Credit Memo

The GSTR9 5 Outward report doesn't contain the following data.

  • Debit notes issued for transactions specified in A to F above (+).

  • Supplies declared through amendments (+).

  • 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.

Nature of Supplies

Description

Transaction

(6a) Total amount of ITC availed through GSTR-3B (total of table 4A of GSTR-3B).

This row automatically fills in ITC details from table 4A of GSTR 3B. You can’t 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:

  • Inputs (ip)

  • Capital goods (cg)

  • Input services (is)

This row shows ITC claimed on inward supplies, except imports and those subject to reverse charge.

It categorizes ITC claimed on supplies from SEZ as Inputs, Capital Goods, and Input Services.

You can use table 4(A)(5) of GSTR-3B to file these details.

Vendor registration type can be Registered, Composite, SEZ, or Services.

Tax types can be IGST, SGST, CGST, or GST Cess.

Registered vendors can have item nature as Goods, Capital Goods, or Services.

SEZ vendors can have item nature as Services.

Inward supplies (purchase transactions)

  • Vendor bill

(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:

  • Inputs (ip)

  • Capital goods (cg)

  • Input services (is)

This row shows the total ITC value on inward supplies that are liable for reverse charge.

It also includes supplies received from unregistered persons and categorizes ITC as Inputs, Capital Goods, and Input Services.

You can use table 4(A)(3) of GSTR-3B to file these details.

Vendor registration type is Unregistered

Inward supplies (purchase transactions)

  • Vendor bill

(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:

  • Inputs (ip)

  • Capital goods (cg)

  • Input services (is)

This row shows the total ITC value on inward supplies that are liable for reverse charge.

It also includes supplies received from registered persons and categorizes ITC as Inputs, Capital Goods, and Input Services.

You can use table 4(A)(3) of GSTR-3B to file these details.

Vendor registration type can be Regular or Composite

Inward supplies (purchase transactions)

  • Vendor bill

(6e) Import of goods (including supplies from SEZ).

ITC is categorized into the following:

  • Inputs (ip)

  • Capital goods (cg)

This row shows the total value of ITC availed on imports from overseas and SEZ units.

It categorizes ITC as Inputs and Capital Goods.

Vendor registration type can be SEZ or Overseas

Inward supplies (purchase transactions)

  • Vendor bill

(6f) Import of services (excluding inward supplies from SEZs).

ITC is categorized as input services.

This row shows the average value of ITC availed on import services from overseas.

For services, the place of supply has to be within India to qualify as an import of service.

Vendor registration type is Overseas

Inward supplies (purchase transactions)

  • Vendor bill

GSTR9 17 HSN Outward – Other information

The GSTR9 17 HSN Outward report gives an HSN-wise summary for outward supplies in table 17 of GSTR-9. It shows HSN codes, units, quantities, taxable values, tax amounts, and GST tax rates for accurate reporting.

The report supports all customer registration types, and covers invoices, credit memos, cash sales, and cash refunds.

GSTR9 18 HSN Inward – Other information

The GSTR9 18 HSN Inward report gives an HSN-wise summary for inward supplies in table 18 of GSTR-9. It shows HSN codes, units, quantities, taxable values, tax amounts, and GST tax rates for accurate reporting.

The report covers all vendor registration types and supports vendor bills and vendor credits.

Related Topics

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