GSTR 9 purchase return queries

Guidance sought with respect to the following presentation and disclosure in GSTR-9 for FY 2021-22

1) Purchase Return for FY 2021-22 reversed in GSTR-3B in FY 2021-22 appearing in 2B of FY 2021-22

2) Purchase Return for FY 2021-22 reversed in GSTR-3B of FY 2022-23 appearing in 2B of FY 2022-23 with invoice date of 2021-22

3) In Table No. 7 of GSTR -9, ITC Reversal Details should be for FY 2021-22 (i.e point No.1 + Point No.2) total or only those which have been reversed in GSTR-3B filed in FY 2021-22 ( Only Point No.1)?

4) In Table No. 8A of GSTR 9 , Net ITC for FY 2021-22 is appearing ( i.e, purchase less returns), however in table No. 8B of GSTR-9 only credit availed during FY 2021-22 is appearing no implications of table 7. Where should returns be shown in table 8 for reconciliation?

5) where should return of FY 2021-22 reversed in FY 2022-23 be shown in table 8?

6) In Table 17, HSN wise summary of outward Supplies, for clients with turnover less than 5 cr, HSN code is required for all outward supplies( B2B & B2C) or only B2B Invoices?

Hi Prashant! Here’s a detailed guidance on your GSTR-9 queries related to purchase returns and ITC reconciliation for FY 2021-22:

1) Purchase Return reversed in GSTR-3B of FY 2021-22 appearing in 2B of FY 2021-22

These are returns adjusted within the same financial year, so they should be considered for FY 2021-22 ITC reconciliation.

2) Purchase Return reversed in GSTR-3B of FY 2022-23 but with invoice date in FY 2021-22

Though the invoice date is FY 2021-22, reversal happened in FY 2022-23.
These should be reported in the FY 2022-23 returns and reflected accordingly in the next year’s GSTR-9.

3) ITC Reversal in Table 7 of GSTR-9 for FY 2021-22

Table 7 ITC Reversal should include all ITC reversals related to FY 2021-22.
That means both:
- Point 1: Reversed in FY 2021-22, and
- Point 2: Reversed in FY 2022-23 but pertaining to FY 2021-22 invoices.
This gives a true picture of ITC reversal for the invoices of FY 2021-22.

4) Treatment of Purchase Returns in Table 8A and 8B of GSTR-9

Table 8A (ITC Available) shows net ITC for FY 2021-22 (i.e., Purchases minus Returns).
Table 8B (ITC Reversed) only shows credit availed during FY 2021-22 and does not adjust returns reversed later.
Returns (both FY 2021-22 and FY 2022-23 reversals related to FY 2021-22) should be accounted in Table 7 (ITC Reversal) for reconciliation, not in Table 8B.
So, Table 8 is gross ITC figures, Table 7 captures reversals for accurate reconciliation.

5) Where to show FY 2021-22 purchase returns reversed in FY 2022-23 in Table 8?

These are not shown in Table 8 of FY 2021-22 but reflected in Table 7 of FY 2021-22 (ITC reversal related to that year).
Also, they will appear in the next year’s (FY 2022-23) GSTR-9, reflecting reversals done in that year.

6) HSN-wise summary of outward supplies (Table 17) for clients with turnover less than ₹5 crores

For taxpayers with turnover < ₹5 Cr, HSN codes are required for all outward supplies (both B2B and B2C).
However, the HSN code length and detail may be minimal compared to large taxpayers.

Summary Table

Query	Treatment
Purchase Return reversed in FY 2021-22 (in same FY)	Include in Table 7 ITC Reversal of FY 2021-22
Purchase Return reversed in FY 2022-23 (invoice FY 2021-22)	Include in Table 7 ITC Reversal of FY 2021-22, reflect in next FY’s GSTR-9 also
Table 8A & 8B	Table 8A shows net ITC; Table 8B shows ITC availed in the year; Returns reflected in Table 7
Purchase Return reversed in FY 2022-23 (invoice FY 2021-22) in Table 8	Not shown in Table 8 of FY 2021-22
Table 17 HSN codes for turnover < ₹5 Cr	HSN required for all outward supplies (B2B + B2C)