A Comprehensive Guide to Completing Specific Tables in the GSTR-9 Annual Return
This article provides a comprehensive guide on how to accurately fill Tables 6, 7, 8, 12, and 13 of the GSTR-9 annual return. It details the various components of Input Tax Credit (ITC) to be reported, including ITC availed, reversed, and other related information. The guide also covers how to handle transactions from a previous financial year that are reported in the subsequent year, ensuring compliance with GST regulations.
📖 4 min read read🏷️ GSTR-9
The GSTR-9 form serves as the annual return for all taxpayers registered under Goods and Services Tax (GST) regulations, with certain exceptions. Taxpayers are required to declare all outward supplies, inward supplies, tax payments, refunds claimed, demands raised, and Input Tax Credit (ITC) availed and utilized within this form. It is mandatory to file GSTR-1 and GSTR-3B for the financial year before submitting the annual return.
How to Report Input Tax Credit in GSTR-9 Table 6
For a detailed overview of ITC reporting best practices in GSTR-9 for FY 2023-24, refer to relevant checklists. Additionally, information regarding optional tables in GSTR-9 is available.
Table 6 of GSTR-9 is structured as follows:
| Table 6 | Name | Details |
|---|---|---|
| A | Total ITC claimed via Form GSTR-3B | The ITC data from Table 4A of GSTR-3B is automatically populated here and cannot be edited. |
| B | Inward Supplies (excluding imports and reverse charge supplies, but including SEZ services) | This section requires categorizing ITC claimed on all inward supplies (other than imports and reverse charge items, but including services from SEZs) into Inputs, Capital Goods, and Services. Refer to Table 4(A)(5) of FORM GSTR-3B for these details. Taxpayers can report the breakup of ITC as capital goods, with the option to either break down the remaining amount into inputs and input services or report the entire balance under the “inputs” category. |
| C & D | Inward Supplies subject to reverse charge where tax is paid and ITC is claimed<br>6C: From unregistered persons (excluding imported services)<br>6D: From registered persons | The total ITC on all inward supplies subject to reverse charge should be reported. Specifically, 6C covers supplies from unregistered persons (excluding imported services), and 6D covers supplies from registered persons. This ITC must be further classified into inputs, input services, and capital goods. Table 4(A)(3) of FORM GSTR-3B can be used for these entries. Taxpayers have the option to report Table 6C and 6D separately or consolidate the details under Table 6D only. |
| E | Import of goods (including supplies from SEZ) | This table requires reporting the total ITC claimed on all imports from outside India or SEZ units. Table 4(A)(1) of FORM GSTR-3B can be used. If goods are supplied by an SEZ to a Domestic Tariff Area (DTA) without a bill of entry, it is treated as a standard transaction and not reported here. The ITC should be further classified into inputs and capital goods. |
| F | Import of services (excluding inward supplies from SEZs) | The aggregate ITC claimed on all imported services from outside India should be reported here. The place of supply must be within India for a transaction to be considered an import of service. Table 4(A)(2) of FORM GSTR-3B can assist in populating these details. |
| G | Input Tax Credit from an Input Service Distributor (ISD) | The total ITC claimed on invoices issued by an ISD should be reported. Details can be taken from Table 4(A)(4) of GSTR-3B. |
| H | Reclaimed ITC amount | The total ITC that was initially availed, then reversed, and subsequently reclaimed within the same financial year should be reported. |
| I | Sub-total (B to H above) | This is an auto-filled sub-total of rows 6B to 6H. |
| J | Difference (I – A above) | Calculated as the difference between rows I and A. This difference should ideally be zero, as 6A is auto-populated from GSTR-3B, and 6B to 6H represent a classification of the ITC claimed in GSTR-3B. |
| K, L & M | Transitional and other input tax credit<br>6K: TRAN-I credit<br>6L: TRAN-II credit<br>6M: Other ITC not covered above | Table 6K captures transition credit received in the electronic credit ledger via TRAN-I. Table 6L captures credit received via TRAN-II. Table 6M includes ITC availed but not listed under rows B to L, such as ITC from FORM ITC-01 and FORM ITC-02 during the financial year. |
| N | Sub-total (K to M above) | This is an auto-filled sub-total of rows K to M. |
| O | Total ITC availed (I + N above) | This represents the total ITC availed, summing rows I and N. |
How to Fill Table 7: Details of ITC Reversal and Ineligible ITC
Table 7 requires reporting of ITC reversals and ineligible ITC for the financial year:
| Table 7 | Name | Details |
|---|---|---|
| A | As per Rule 37 | Registered persons must reverse ITC claimed on inward supplies if they fail to pay the supplier within 180 days from the invoice date, as per Rule 37. Such reversals are reported here. |
| B | As per Rule 39 | Rule 39 outlines the procedure for ISD credit distribution. If a supplier issues a credit note to an ISD, the ITC reversal should be proportional to the original credit distribution. |
| C | As per Rule 42 | Rule 42 mandates credit reversal when supplies are used partially for business and non-business purposes, or for both taxable (including zero-rated) and exempt supplies. These reversals are reported here. |
| D | As per Rule 43 | Rule 43 requires reversing a portion of ITC on capital goods used partly for taxable, zero-rated, exempt, or non-business purposes. The attributable ITC portion for exempt supplies or non-business use must be reversed and reported here. |
| E | As per Section 17(5) | Section 17(5) specifies certain blocked credits. These ineligible credits must be reported in this section. |
| F | Reversal of TRAN-I credit | Any reversal of TRAN-I credit previously claimed under Table 6K, perhaps due to non-admissible credit under GST law (e.g., Krishi Kalyan Cess), should be reported here. |
| G | Reversal of TRAN-II credit | Reversals of TRAN-II credit, which was earlier claimed and reported under Table 6L, should be declared here. |
| H | Other reversals (if any) | ITC reversed through FORM ITC-03 should be reported here. |
| I | Total ITC Reversed (Sum of A to H above) | This is the sum of entries from A to H. |
| J | Net ITC Available for Utilization (6O – 7I) | This is calculated by subtracting the Total ITC Reversed (7I) from the Total ITC Availed (6O). |
Taxpayers have the option to either fill out information on reversals separately in Table 7A to 7E or report the entire amount of reversal solely under Table 7H. However, reversals related to TRAN-I credit (Table 7F) and TRAN-II (Table 7G) must be reported separately and are not optional.
How to Complete Table 8: Additional ITC Information
The GST portal now includes a ‘Download Table 8A Document Details’ button in the GSTR-9 online form. This feature allows taxpayers to access invoice-wise details of the Input Tax Credit that is automatically populated in Table 8A of the GSTR-9 return.
Table 8 of GSTR-9 includes the following details:
| Table 8 | Name | Details |
|---|---|---|
| A | ITC as per GSTR-2B | The total credit for inward supplies (excluding imports and reverse charge supplies, but including services from SEZs and supplies from e-commerce operators) for FY 2023-24, as reflected in Table 3(I) of FORM GSTR-2B, is auto-populated and non-editable. Table 8A is crucial for ITC reconciliation. Figures here represent the aggregate ITC declared by corresponding suppliers, including e-commerce operators, in their FORM GSTR-1, as amended by FORM GSTR-1A. |
| B | ITC as per sum total of 6(B) and 6(H) above | The ITC declared in Table 6B and 6H is auto-populated here. |
| C | ITC on inward supplies (excluding imports and reverse charge supplies, but including SEZ services) received during 2023-24 but availed from April to October 2024, filed up to 30th November 2024 | This covers ITC availed on inward supplies (excluding imports and reverse charge supplies, but including SEZ services) received during 2023-24, where the credit was claimed between April and October 2024, provided returns were filed by 30th November 2024. Details can be populated from Table 4(A)(5) of GSTR-3B. This table specifically includes services from SEZ. |
| D | Difference [A-(B+C)] | This table shows the difference between row (A) and the sum of rows B and C. A negative value in row D may occur if the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A/2B. |
| E & F | ITC available but not availed & ITC available but ineligible | This section declares credit that was available but not claimed in FORM GSTR-3B, and credit that was not claimed due to ineligibility. Ideally, if 8D is positive, the sum of 8E and 8F should equal 8D. |
| G | IGST paid on import of goods (including supplies from SEZ) | Integrated Goods and Services Tax (IGST) paid on imports, including those from SEZs, during a financial year is reported here. |
| H | IGST credit availed on import of goods (as per 6E above) | This table automatically populates from Table 6(E). |
| I | Difference (G-H) | This represents the difference between rows G and H. |
| J | ITC available but not availed on import of goods | Details for this section are derived from row I. |
| K | Total ITC to be lapsed in the current financial year (E + F + J) | This is the sum of rows E, F, and J, indicating the total ITC that will lapse in the current financial year. |
Accessing Invoice-wise Details for Table 8A
To retrieve invoice-wise details for Table 8A, taxpayers can click the ‘Download Table 8A Document Details’ button, which is available within the instructions section of the GSTR-9 form.
Guidance for Tables 12 and 13: Previous Financial Year Transactions Reported in the Current Year
Tables 12 and 13 address transactions from the previous financial year that are reported in the subsequent financial year:
| Table | Name | Details |
|---|---|---|
| Table 12 | Reversal of ITC availed during the previous financial year | This table reports the total value of ITC related to FY 2023-24 that was reversed in GSTR-3B returns filed from April to October 2024, or by the annual return filing date, whichever comes earlier. Table 4(B) of FORM GSTR-3B can be used for these details. |
| Table 13 | ITC availed for the previous financial year | This section details ITC pertinent to FY 2023-24 but claimed in GSTR-3B returns filed between April and October 2024, or by the annual return filing date, whichever is earlier. Table 4(A) of FORM GSTR-3B can be used for this. However, any ITC reversed in FY 2023-24 as per the second proviso to subsection (2) of section 16, but subsequently reclaimed in FY 2024-25, should be reported in the annual return for FY 2024-25. |
Further Reading
Frequently Asked Questions
What is the primary purpose of filing GSTR-9?
GSTR-9 is an annual return that consolidates all outward and inward supplies, taxes paid, ITC availed and utilized, refunds claimed, and demands raised during a financial year, providing a comprehensive overview of a taxpayer's GST activities.
Which tables in GSTR-9 are crucial for reporting Input Tax Credit (ITC)?
Tables 6, 7, and 8 are critical for ITC reporting in GSTR-9. Table 6 details ITC availed, Table 7 covers ITC reversals and ineligible ITC, and Table 8 provides other ITC-related information, including reconciliation with GSTR-2B.
What happens if a taxpayer fails to pay a supplier within 180 days after claiming ITC?
As per Rule 37, the taxpayer must reverse the Input Tax Credit (ITC) claimed on those inward supplies if they fail to make payment to the supplier within 180 days from the invoice date. This reversal needs to be reported in Table 7A of GSTR-9.
Why is Table 8A of GSTR-9 considered important for ITC reconciliation?
Table 8A is significant because it auto-populates the Input Tax Credit available as per GSTR-2B. This allows taxpayers to reconcile their claimed ITC with the system-generated data, helping to identify discrepancies and ensure accurate reporting.
How are transactions from a previous financial year, reported in the subsequent year, handled in GSTR-9?
Tables 12 and 13 of GSTR-9 are specifically for such transactions. Table 12 records ITC reversals from the previous year reported in the current year's GSTR-3B, while Table 13 captures ITC from the previous year that was availed in the current year's GSTR-3B.