GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

Part

Table No.

Remark

I

1, 2, 3A, 3B

Basic Details {i.e. Financial Year, GSTIN, Legal Name, Trade Name (if any)}.

II

4, 5

Details of Outward and inward supplies made during the financial year.

III

6, 7, 8

Details of ITC for the financial year.

IV

9

Details of tax paid as declared in returns filed during the financial year.

V

10, 11, 12, 13, 14

Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.

VI

15, 16, 17, 18, 19

Other Information.

Table No.

Instruction

Remark

Optional / Mandatory

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 as amended by FORM GSTR-1A may be used for filling up these details.

B2C Sales (Net of Credit & Debit Note).

Mandatory.

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 as amended by FORM GSTR-1A may be used for filling up these details.

B2B Sales (Excluding Debit & Credit Note).

Mandatory.

4C

Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.

Direct Export with payment of Tax.

Mandatory.

4D

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.

Supply to SEZ with payment of Tax.

Mandatory.

4E

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 as amended by FORM GSTR-1A may be used for filling up these details.

Deemed Export with payment of Tax.

Mandatory.

4F

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 as amended by FORM GSTR-1A may be used for filling up these details.

Unadjusted Advance.

Mandatory.

4G

Aggregate value of all inward supplies (including advances and net of credit 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.

RCM on Inward Supplies.

Mandatory.

4G1

Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details.

Supply U/s 9(5) by ECO {i.e. RCM Supply of ECO}. [i.e. supply of Ola & Uber and Sweegy and Zomato].

Mandatory.

H

Sub-total (A to G1 above)

4I

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 as amended by FORM GSTR-1A may be used for filling up these details.

Credit Note for Table 4B: - B2B, 4C: - Direct Export, 4D: - SEZ, 4E: - Deemed Export.

2017-18 to 2020-21: - Option to consolidate with above supplies. AND From 2021-22: - Mandatory.

4J

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 as amended by FORM GSTR-1A] may be used for filling up these details.

Debit Note for Table 4B: - B2B, 4C: - Direct Export, 4D: - SEZ, 4E: - Deemed Export.

2017-18 to 2020-21: - Option to consolidate with above supplies. AND From 2021-22: - Mandatory.

4K & 4L

Details of amendments (+ / -) made to B-to-B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4-I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.

Amendments for Table 4B: - B2B, 4C: - Direct Export, 4D: - SEZ, 4E: - Deemed Export, 4I: - Debit Note. 4J: - Credit Note, & Refund Vouchers.

2017-18 to 2020-21: - Option to consolidate with above supplies. AND From 2021-22: - Mandatory.

4M

Sub-total (I to L above).

4N

Supplies and advances on which tax is to be paid (H +

M) above.

Table No.

Instruction

Remark

Optional / Mandatory

5A

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 as amended by FORM GSTR-1A may be used for filling up these details.

Direct Export withoutpayment of Tax.

Mandatory.

5B

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.

Supply to SEZ without payment of Tax.

Mandatory.

5C

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 as amended by FORM GSTR-1A may be used for filling up these

details.

RCM on Outward Supplies.

Mandatory.

5C1

Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e- commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details.

Supplies made through ECO {i.e. Supplies by Restaurant through Sweegy or Zomato Platform}.

Mandatory.

5D

Aggregate value of exemptedsupplies shall be declared here. Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.

Exempted Supplies.

Mandatory.

5E

Aggregate value of nil rated supplies shall be declared here. Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.

Nil Rated Supplies.

Option to consolidate with Exempted Supplies since inception.

5F

Aggregate value of non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.

Non-GST Supplies.

From 2017-18 to 2020-21: - Option to consolidate with Exempted, & From 2021-22 onward it is Mandatory to show separately.

5G

Sub-total (A to F above).

5H

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 as amended by FORM GSTR-1A may be used for filling up these details.

Credit Notes for Table 5A: - Direct Export, 5B: - SEZ, 5C: - RCM on Outward Supplies, 5D: - Exempted, 5E: - Nil rated, 5F: - non-GST.

Option to consolidate with above supplies.

5I

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 as amended by FORM GSTR-1A may be used for filling up these details.

Debit Notes for Table 5A: - Direct Export, 5B: - SEZ, 5C: - RCM on Outward Supplies, 5D: - Exempted, 5E: - Nil rated, 5F: - non-GST.

From 2017-18 to 2021-22: - Option to consolidate with above supplies. AND From 2022-23: - Mandatory.

5J & 5K

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 Table 9C of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.

Amendments for Table 5A: - Direct Export, 5B: - SEZ, 5C: - RCM on Outward Supplies, 5D: - Exempted, 5E: - Nil rated, 5F: - non-GST.

From 2017-18 to 2021-22: - Option to consolidate with above supplies. AND From 2022-23: - Mandatory.

5L

Sub-Total (H to K above).

5M

Turnover on which tax is not to be paid (G + L above).

5N

Total Turnover (including advances) (4N + 5M - 4G above).

Table No.

Instruction

Remark

Optional / Mandatory

6A

Total input tax credit availed in Table 4A of FORM GSTR-3B for the financial year would be auto-populated here.

ITC Availed during the financial year.

Auto-Populated.

6A1

ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37-Non-Payment of consideration or rule 37A Non-Payment of tax by supplier) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below.

Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below.

ITC related to previous financial year AND included in 6A above.

Mandatory.

6A2

Net ITC of the financial year =(A-A1)].

6B

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. However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H.

All other ITC Availed.

For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "Input" row only.For FY 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 and 2024-25, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "Input" row only.

6C

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.

For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22,2022- 23, 2023-24 and 2024-25, the registered person shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.

RCM (Other than import of service) on inward supply on which tax is paid & ITC availed. (FROM UNREGISTERED PERSON).

For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entireinput tax credit under the "inputs" row only. For FY 2019-20, 2020-21and 2021-22 theregistered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the inputsrow only.

6D

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.For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 and 2024-25, the registered person shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.

RCM (Other than import of service) on inward supply on which tax is paid & ITC availed. (FROM REGISTERED PERSON).

For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only. For FY 2019-20, 2020-21 and 2021-22 the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.

6E

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 ITCavailed 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.

ITC on Import of goods (Including supply of goods from SEZ).

For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs" row only. For FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.

6F

Details of ITC availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR3B may be used for filling up these details.

ITC on Import of services. (RCM).

Mandatory.

6G

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.

ITC received from ISD.

Mandatory.

6H

Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) which was availed (for the first time) should be declared in Table 6B above. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in here.Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here.Also, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as it is to be reported in the Table 6A1 above.

Reclaimed ITC (Related only to Rule 37 - reversal of ITC in the case of non-payment of consideration& 37A - Reversal of ITC in the case of non-payment of tax by the supplier.

Mandatory.

6I

Sub-total (B to H above).

6J

Difference (I-A2 above).

Ideally, this amount should be zero.

6K

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.

Transition Credit (TRAN-I).

Mandatory.

6L

Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.

Transition Credit (TRAN-II).

Mandatory.

6M

Details of ITC availed through FORM ITC-01, FORM ITC-02 and ITC-02A (i.e. ITC availed through Forms other than GSTR 3B, TRAN-1 and TRAN-II) in the financial year shall be declared here.

ITC availed through ITC-01 - Claiming ITC on goods held in stock.ITC-02 - Transferring unutilised ITC.ITC-02A -Transferring unutilized ITC between multiple business locations within the same State or Union Territory.

Mandatory.

6N

Sub-total (K to M above).

6O

Total ITC availed (I + N above).

Table No.

Instruction

Remark

Optional / Mandatory

7A,7A1, 7A2,

7B, 7C, 7D, 7E, 7F, 7G and 7H

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. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should

be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9.

Ineligible ITC u/s 17(5) or reversal required u/r 37, 39, 42, 43.

For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.

7I

Total ITC Reversed (Sum of A to H above).

7J

Net ITC Available for Utilization (6O - 7I).

Table No.

Instruction

Remark

Optional / Mandatory

8A

Total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM

GSTR-2B shall be auto-populated in this table.

GSTR2B auto populated.

Auto populated.

8B

The input tax credit as declared in Table 6B shall be auto-populated here.

ITC as per Table 6B.

Auto populated.

8C

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 the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.

Current year ITC taken in next year.

Mandatory.

8D

Difference [A-(B+C)].

8E & 8F

The credit which was available and not availed inFORM GSTR-3B and the credit was not availed inFORM GSTR- 3B as the same was ineligible shall bedeclared here. Ideally, if 8D is positive, the sum of 8Eand 8F shall be equal to 8D.

ITC not availed OR Ineligible.

8G

Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.

IGST Paid on Import of goods (Including Import from SEZs).

Mandatory.

8H

The input tax credit availed in the financial year as declared in Table 6E shall be auto- populated here.

IGST as per Table 6E.

Auto populated.

8H1

Out of 8G, the input tax credit on Import of goods

which is availed in next financial year shall be declared here.

IGST Creditavailed onImport ofgoods in nextfinancial year.

Mandatory.

8I

Difference [G- (H +H1)]].

8J

ITC available but not availed on import of goods (Equal to I).

ITC on Import not availed.

8K

Total ITC to be lapsed in current financial year (E+F+J).

Total ITC Lapsed.

Auto populated.

Table No.

Instruction

Remark

Optional / Mandatory

10

From FY 2024-25 onwards,for Table 10, details ofsupplies or tax increasedthrough invoices or debitnote or upward amendmentof the same pertaining to thefinancial year but furnishedin FORM GSTR-1 or asamended in FORM GSTR-1Aor furnished through invoicefurnishing facility of April toOctober of the next financialyear, filed up to 30thNovember of next financialyear shall be declared here.

Increase of Sales reported in next financial year.

Mandatory.

Table No.

Instruction

Remark

Optional / Mandatory

11

From FY 2024-25 onwards, for Table 11, details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed up to 30th November of next financial year shall be declared here.

Decrease of Sales reported in next financial year.

Mandatory.

Table No.

Instruction

Remark

Optional / Mandatory

12

For FY 2024-25 onwards, aggregate value of reversed ITC of the financial year which has been reversed through the return filed in next financial year filed up to 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details.

Current Year ITC reversed in next financial year.

Mandatory.

Table No.

Instruction

Remark

Optional / Mandatory

13

For FY 2024-25 onwards, details of ITC on supply ofgoods or services received pertaining to the financialyear but ITC for the same was availed in return fromApril to October of next financial year filed up to30th November, of next financial year shall bedeclared here. Table 4(A) of FORM GSTR-3B of Aprilto October of next financial year may be used forfilling up these details. However, any ITC which wasreversed in any of the financial years as perrule 37orrule 37A but was reclaimed in next financial year,the details of such ITC reclaimed shall be furnishedin the Table 6H of GSTR-9 to be filed for nextfinancial year only. The same shall not to bereported here.

Current Year ITC taken in next financial year.

Mandatory.

Table No.

Instruction

Remark

Optional / Mandatory

14

Differential tax paid on account of declaration in 10 & 11 above.

Liability payable shown in Table 10 and 11, whether paid or not in the next year, should be reported here.

Mandatory.

Table No.

Instruction

Remark

Optional / Mandatory

15A

Total Refund claimed.

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.

Optional.

15B

Total Refund sanctioned.

15C

Total Refund Rejected.

15D

Total Refund Pending.

15E

Total demand of taxes.

Aggregate value of demands of taxes for which an orderconfirmingthe demand has been issued by the adjudicatingauthority shall bedeclared here. Aggregate value of taxespaid out of the total value ofconfirmed demand as declaredin 15E above shall be declared here.Aggregate value ofdemands pending recovery out of 15E aboveshall bedeclared here.

Optional.

15F

Total taxes paid in respect of E above.

15G

Total demands pending out of E above.

Table No.

Instruction

Remark

Optional / Mandatory

16A

Supplies received from Composition taxpayers.

Aggregatevalue ofsuppliesreceived fromcompositiontaxpayers shallbe declaredhere. Table 5of FORMGSTR- 3B maybe used forfilling up thesedetails.

Optional.

16B

Deemed supply under Section 143.

Aggregatevalue of alldeemedsupplies fromthe principalto the job-worker interms of sub-section (3) andsub-section(4)of Section 143of the CGSTAct shall bedeclared here.

Optional.

16C

Goods sent on approval basis but not returned.

Aggregatevalue of alldeemedsupplies forgoods whichwere sent onapproval basisbut were notreturned tothe principalsupplier withinone eightydays of suchsupply shall bedeclared here.

Optional.

Table No.

Instruction

Remark

Optional / Mandatory

17

From FY 2021-22onwards, it shall bemandatory to reportHSN code at six digitslevel for taxpayershaving annualturnover in thepreceding yearabove ₹ 5.00 Cr andat four digits levelfor all B2B suppliesfor taxpayers havingannual turnover inthe preceding year up to ₹ 5.00 Cr. UQCdetails to befurnished only forsupply of goods.Quantity is to bereported net ofreturns. Table 12 ofFORM GSTR1 114[asamended by FORMGSTR-1A] may beused for filling updetails in Table 17.

Turn over up to 5 Cr.: - 4 digits HSN/SAC code for all B2B supplies.

Turn over above 5 Cr.: - 6 digits HSN/SAC code for all supplies.

Mandatory.

Table No.

Instruction

Remark

Optional / Mandatory

18

It may be noted thatthis summary detailsare required to bedeclared only forthose inwardsupplies which invalue independentlyaccount for 10% ormore of the totalvalue of inwardsupplies.

Report HSN/SAC level inward supplies >=10% of total value of inward supplies.

Optional.

Table No.

Instruction

Remark

Optional / Mandatory

19

Late fee will be payable if annual return is filed after the due date.