Guidelines for Completing GSTR-9 Tables 4, 5, 10, and 11
This guide explains how to accurately complete Tables 4, 5, 10, and 11 of the annual GSTR-9 return. It details the reporting requirements for taxable and non-taxable outward supplies, including advances and reverse charge mechanisms, ensuring compliance with GST regulations. The article also provides crucial instructions for handling decimal values and referencing relevant GSTR forms for correct data entry, particularly for transactions spanning financial years.
📖 4 min read read🏷️ GSTR-9 Annual Return
Registered taxpayers are mandated to file Form GSTR-9 annually under GST regulations, though certain exceptions exist. This return requires comprehensive information on outward and inward supplies, tax payments, claimed refunds, raised demands, and Input Tax Credit (ITC) details. It is crucial to submit all GSTR-1 and GSTR-3B returns for the relevant period before submitting the annual return for that financial year. This article provides instructions on completing Tables 4, 5, 10, and 11 of the GSTR-9 annual return, which primarily focus on a taxpayer's sales or outward supplies during the financial year.
Instructions for GSTR-9 Tables 4 and 5
Table 4: Taxable Advances, Inward, and Outward Supply Information for the Financial Year
Table 4 is dedicated to all supplies for which the taxpayer is obligated to pay GST during the financial year. Taxpayers should ensure that all values reported in the GSTR-9 offline utility are precise up to two decimal places. Reporting values with three or more decimal places may result in an "Error! Invalid Summary payload" message upon uploading the JSON generated from the utility.
| Table 4 | Nature of Supplies | Details to be filled-in |
|---|---|---|
| A | Supplies made to unregistered persons (B2C) | The total value of supplies made to consumers and unregistered individuals where tax has been paid should be declared here. This includes supplies facilitated by E-Commerce operators and should be reported net of any credit or debit notes. Note: Refer to Table 5 and 7, along with their amendments in Table 9 and 10 of FORM GSTR-1 as adjusted by FORM GSTR-1A, for guidance. |
| B | Supplies made to registered persons (B2B) | 1. The total value of taxable supplies to registered persons (including those to UINs) should be declared. 2. This encompasses supplies through E-Commerce operators but excludes those where the recipient is liable to pay tax under a reverse charge mechanism. 3. Credit and debit note specifics can be entered separately in rows 4I and 4J. Note: Table 4A and 4A of FORM GSTR-1, as adjusted by FORM GSTR-1A, can be used for these details. |
| C | Zero-rated supply (export) on payment of tax (except supplies to SEZ) | The total value of exports on which tax has been paid, excluding supplies to SEZs, should be reported here. Note: Table 6A of FORM GSTR-1, as adjusted by FORM GSTR-1A, may assist in filling these details. |
| D | Supplies to SEZ on payment of tax | The total value of supplies to Special Economic Zones (SEZs) where tax has been paid must be declared here. Note: Table 6B of FORM GSTR-1 can be used for these specifics. |
| E | Deemed exports | The total value of deemed export supplies for which tax has been paid should be recorded here. Note: Table 6C of FORM GSTR-1, as adjusted by FORM GSTR-1A, may be utilized for these entries. |
| F | Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) | This section requires details of all unadjusted advances—advances received and taxed, but for which an invoice has not yet been issued in the current financial year (e.g., FY 23-24). Note: Table 11A of FORM GSTR-1, as adjusted by FORM GSTR-1A, can provide guidance. |
| G | Inward supplies on which tax is to be paid on the reverse charge basis | 1. The total value of all inward supplies (including advances, net of credit and debit notes) subject to reverse charge, where the recipient (the annual return filer) is responsible for tax payment, should be declared. 2. This includes supplies from both registered and unregistered persons under reverse charge, as well as the total value of all imported services. Note: Table 3.1(d) of FORM GSTR-3B can be referred to for these details. |
| G1 | Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [To be reported by E-commerce operator] | E-commerce operators must report the aggregate value of all supplies (net of amendments) for which they are liable to pay tax under Section 9(5). Note: Refer to Table 15 and 15A of FORM GSTR-1 for details. |
| H | Sub-total (A to G above) | This field auto-populates as the sum of rows (A) through (G). |
| I | Credit notes issued in respect of transactions specified in (B) to (E) above (-) | The total value of credit notes issued for B2B supplies, exports, SEZ supplies, and deemed exports should be reported here. Note: Table 9B of FORM GSTR-1, as adjusted by FORM GSTR-1A, can be used for these entries. |
| J | Debit notes issued in respect of transactions specified in (B) to (E) above (+) | The total value of debit notes issued for B2B supplies, exports, SEZ supplies, and deemed exports should be declared here. Note: Table 9B of FORM GSTR-1, as adjusted by FORM GSTR-1A, can be used for these entries. |
| K/L | Supplies/tax declared/reduced through amendments (+) | Amendments pertaining to B2B supplies, exports, SEZ supplies, deemed exports, credit notes, debit notes, and refund vouchers should be detailed here. Note: Table 9A and 9C of FORM GSTR-1, as adjusted by FORM GSTR-1A, may be used for filling these details. |
| M | Sub-total (I to L above) | This field auto-populates as the sum of rows (I) through (L). |
| N | Supplies and advances on which tax is to be paid (H + M) above | This row auto-fills as the sum of rows (H) and (M), representing total taxable supplies and advances. |
Table 5: Non-Taxable Outward Supply Information for the Financial Year
Table 5 requires details of outward supplies where tax is not applicable or the supply is exempt from GST. As per Notification No. 12/2024 – Central Tax, dated 10.07.2024:
- Registered persons must report Non-GST supplies (5F) separately. They have the option to report exempted and nil-rated supplies either individually or as a consolidated figure under the "exempted" category.
- Registered persons may choose to fill Table 5A to 5F net of credit notes if separate reporting for such details in this table presents difficulties.
| Table 5 | Nature of Supplies | Details to be filled-in |
|---|---|---|
| A | Zero-rated supply (export) without payment of tax | The total value of exports (excluding SEZ supplies) where tax has not been paid should be declared. Note: Table 6A of FORM GSTR-1, as adjusted by FORM GSTR-1A, can be referred to for these entries. |
| B | Supply to SEZ without payment of tax | The total value of supplies made to SEZs where tax has not been paid must be reported here. Note: Table 6B of GSTR-1 can be used for these details. |
| C | Supplies on which tax is to be paid by the recipient on reverse charge basis | The total value of supplies made to registered persons where the recipient is liable to pay tax under reverse charge. Details of credit and debit notes can be separately mentioned in rows 5H and 5I. Note: Table 4B of FORM GSTR-1, as adjusted by FORM GSTR-1A, may assist in filling these entries. |
| C1 | Supplies on which tax is to be paid by e-commerce operators as per section 9(5) [Supplier to report] | Suppliers must report the total value of supplies (net of amendments) made through e-commerce operators for which the e-commerce operators are liable to pay taxes under Section 9(5). Note: Refer to Table 14B and 14A(b) of GSTR-1 for these details. |
| D | Exempted | The total value of exempted supplies should be declared here. Note: Table 8 of FORM GSTR-1, as adjusted by FORM GSTR-1A, can provide guidance for these entries. |
| E | Nil rated | The total value of nil-rated supplies should be declared here. Note: Table 8 of FORM GSTR-1, as adjusted by FORM GSTR-1A, can provide guidance for these entries. |
| F | Non-GST supply (includes ‘no supply’) | The total value of Non-GST supplies, including 'no supply' items, must be declared. Note: Table 8 of FORM GSTR-1, as adjusted by FORM GSTR-1A, can provide guidance for these entries. |
| G | Sub-total (A to F above) | This field auto-populates as the sum of rows (A) through (F). |
| H | Credit notes issued in respect of transactions specified in (A to F) above (-) | The total value of credit notes issued for supplies declared in 5A, 5B, 5C, 5D, 5E, and 5F should be reported here. Note: Table 9B of FORM GSTR-1, as adjusted by FORM GSTR-1A, can be used for these entries. |
| I | Debit notes issued in respect of transactions specified in (A to F) above (+) | The total value of debit notes issued for supplies declared in 5A, 5B, 5C, 5D, 5E, and 5F should be declared here. Note: Table 9B of FORM GSTR-1, as adjusted by FORM GSTR-1A, can be used for these entries. |
| J/K | Supplies declared/reduced through amendments (+) | Amendments related to exports (excluding taxable SEZ supplies) and non-taxable SEZ supplies should be detailed here. Note: Table 9A and 9C of FORM GSTR-1, as adjusted by FORM GSTR-1A, may assist in filling these details. |
| L | Sub-total (H to K) | This field auto-populates as the sum of rows (H) through (K). |
| M | Turnover on which tax is not to be paid (G + L above) | This row auto-fills as the sum of rows (G) and (L), indicating the total non-taxable turnover. |
| N | Total turnover (including advances) (4N + 5M – 4G above) | 1. The total turnover, encompassing the sum of all taxable and non-taxable supplies (including additional supplies and amendments), should be declared. 2. This also includes advances on which tax has been paid but for which invoices have not been issued in the current financial year. 3. However, this value should exclude the total value of inward supplies subject to reverse charge (where the annual return filer pays tax) and supplies for which e-commerce operators are liable to pay taxes under Section 9(5). |
Completing GSTR-9 Tables 10 and 11
Tables 10 and 11 require details of transactions from the previous financial year for which tax was paid in FORM GSTR-3B. For FY 2023-24, particulars reported between April 2024 and October 2024, and filed by November 30, 2024, must be declared as per CGST Notification No. 12/2024 Central Tax, dated July 10, 2024.
| Table | Nature of Supplies | Details to be filled-in |
|---|---|---|
| 10/11 | Supplies/tax declared/reduced through Amendments (net of debit/credit notes) | This section should detail any additions or modifications to supplies previously reported in the returns of the prior financial year, provided such amendments were submitted in Table 9A, Table 9B, and Table 9C of FORM GSTR-1 between April 2024 and October 2024, filed up to November 30, 2024. |
Further Reading
Frequently Asked Questions
What is the primary purpose of GSTR-9?
GSTR-9 is an annual return that consolidates all monthly or quarterly returns (GSTR-1, GSTR-3B) filed during a financial year, providing a comprehensive overview of a taxpayer's GST liabilities and credits.
Who is required to file GSTR-9?
All registered taxpayers under GST are required to file GSTR-9, with certain exceptions for specific categories like Input Service Distributors, casual taxable persons, and non-resident taxable persons.
What is the significance of "reverse charge" in GSTR-9 reporting?
Reverse charge refers to a mechanism where the recipient of goods or services is liable to pay GST, rather than the supplier. This needs to be accurately reported in GSTR-9 as it impacts the taxpayer's overall liability and ITC.
Why is it important to ensure correct decimal places when filling GSTR-9?
Incorrect decimal reporting can lead to validation errors, specifically an "Error! Invalid Summary payload," preventing the successful upload of the GSTR-9 JSON utility. Precision ensures smooth filing.
What financial year transactions are covered in Tables 10 and 11 of GSTR-9?
Tables 10 and 11 report transactions from the *previous* financial year that were declared or amended in subsequent GST returns (GSTR-1, GSTR-3B) within specific deadlines of the current financial year.