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Table Reference of GSTR 9
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Table wise Analysis & Observations
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Key expectations from Government
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Part II - Details of Outward and inward supplies declared during the financial year
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Table 4 (A) - Supplies made to un-registered persons (B2C)
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This field should be auto captured. GSTN should take the details from GSTR 1 and update said table. Reference -GSTR 1 table 5 and Table 7 and amendment in Table 9 & 10.
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Data should be Auto Populated from GSTR 1.
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Table 4 (B) - Supplies made to registered persons (B2B)
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This field should be auto captured. GSTN should take the details from GSTR 1 and update these details. Reference -GSTR 1 Table 4 A
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Data should be Auto Populated from GSTR 1.
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Table 4 (C)', (D), (E') (F)- Zero rated supply (Export) on payment of tax (except supplies to SEZs), SEZ, Deemed supplies and Advances
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This field should be auto captured. GSTN should take the details from GSTR 1 and update these details. All details are available in Monthly GSTR 1.
Reference -GSTR 1 Table 6 for export / deemed export, supplies to SEZ. Table 11 A/ B -Advances
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Data should be Auto Populated from GSTR 1.
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Table 4 (G) - Inward supplies on which tax is to be paid on reverse charge basis
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This field should be auto captured. GSTN should take the details from GSTR 3B. Reference -GSTR 3B Table 3.1 (d)
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Data should be Auto Populated from GSTR 3B.
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Table 4 (I/J) -Debit note / Credit note
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This field should be auto captured. GSTN should take the details from GSTR 1 and update these details. Reference -GSTR 1 Table 9B
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Data should be Auto Populated from GSTR 1.
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Table 4 K and 4 L -Amendment (+/-)
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1. This field should be auto captured. Reference -GSTR 1 Table 9A and 9C.
2. If amendment is only due to value / tax change, GSTN to capture the details. If amendment is on account of any other details (Non value field), no requirement for updation of these details.
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Data should be Auto Populated from GSTR 1.
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Table 5A / 5B -Export / SEZ supplies
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This field should be auto captured. GSTN should take the details from GSTR 1 and update these details. Reference -GSTR 1 Table 6 A and 6B.
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Data should be Auto Populated from GSTR 1.
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Table 5C - Supplies on which tax is to be paid by the recipient on reverse charge basis
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1. This field should be auto captured. GSTN should take the details from GSTR 1 and update these details. Reference -GSTR 1 - Table 4B.
2. In such table, all supplies on which tax was paid by recipient under RCM needs to be reported. Like -GTA invoices to be reported here.
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Data should be Auto Populated from GSTR 1.
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Table 5D/E/F -Exempted / NIL rated and Non GST supplies
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This field should be auto captured. GSTN should take the details from GSTR 1 and update these table. Reference -GSTR 1 Table 8.
As per instruction for updating the Table 5D/E/F, details of "No Supply" also needs to be declared. Table 5 of GSTR 9, envisaged the details of outward supply on which tax is not payable as declared in return filed. So far no such details have been asked in any monthly returns (GSTR 3B / GSTR 1). Further, there is no visualisation for maintaining such details in books of accounts being NO SUPPLY and preparation of such data is not possible. Accordingly this instruction requires amended.
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Data should be Auto Populated from GSTR 1. Instruction / clarification to be issued by Government with respect to reporting of "No Supply"
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Table 5H/ I -Credit note / Debit note
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This field should be auto captured. GSTN should take the details from GSTR 1 and update these details. Reference -GSTR 1 Table 9B
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Data should be Auto Populated from GSTR 1.
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Table 5 J/K -Amendment (+/-)
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1. This field should be auto captured. Reference -GSTR 1 Table 9A.
2. If amendment is only due to value / tax change, GSTN to capture the details. If amendment is on account of any other details (Non value field), no requirement for updation of these details.
3. Say in one month's GSTR 1, a value was wrongly updated as export, which was subsequently amended as 0 value, proper capturing of amendment details are required from GSTN.
Example: In July 2017, an export was reported say Rs 500. Amended in Nov 2017 with value ‘0' value. GSTN should capture Rs 500 in Table 5A and (Rs 500) in Table 5K so that total turnover can be properly recorded.
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Data should be Auto Populated from GSTR 1.
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Table 5N - Total Turnover (including advances)
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Auto derived from GSTN
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This is already kept Auto
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Instruction no 2 of GSTR 9
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Table 9 states "Financial Year". If taxpayer is shifting from composition scheme to normal scheme, whether system will allow to file two annual return i.e. GSTR 9 and GSTR 9A.
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Instruction / clarification to be issued by Government
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Part III - Details of ITC availed as declared in returns filed during the financial year
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Table 6A - Gross ITC available
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This table is auto populated from GSTR3B Table 4A -Total ITC availed during July 17 to March 18
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This is already kept Auto in GSTR 9.
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Table 6B - Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
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1. Table 4 (A) (5) of GSTR 3B can be used for updation of Table 6B. Since bifurcation of input / input service and capital goods are required, GSTR 3B table will not be used. Taxpayer needs to again go to their respective month working for deriving such details.
2. Since, reclaim ITC (which was reversed due to non-payment to vendor within 180 days) was considered in GSTR 3B in table 4 (A) (5), taxpayer should manually remove such details and update the same in Table 6 H of GSTR 9.
3. Total of Table 6B and 6H should be matched with Table 4 (A) (5) of GSTR 3B.
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Bifurcation of input / input service / Capital goods to be done away with.
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Table 6C and 6D - Inward supplies received from unregistered / registered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
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1. Table 4 (A) (3) of GSTR 3B can be used for updation of Table 6C and 6D. Since bifurcation of input / input service and capital goods are required, GSTR 3B table will not be used. Taxpayer needs to again go to their respective month working for deriving such details.
2. There is no bifurcation in GSTR 3B for registered / unregistered credit, all ITC related to RCM was updated in said table of GSTR 3B. To update Table 6C and 6D, taxpayer needs to go their original working and update the same manually.
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Bifurcation of input / input service / Capital goods to be done away with.
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Table 6E - Import of goods
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1. Table 4 (A) (1) of GSTR 3B can be used for updation of Table 6E. Since bifurcation of input and capital goods are required, GSTR 3B table will not be used. Taxpayer needs to again go to their respective month working for deriving such details.
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Bifurcation of input / Capital goods to be done away with. Data should be Auto Populated.
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Table 6F - Import of Service
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No manual intervention is required to update this table. Table 4(A) (2), can be used to update said details. Details can be fetched from GSTN as auto populated from GSTR 3B table instead of updation manually.
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Data should be Auto Populated from GSTR 3B.
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Table 6G - Input Tax credit received from ISD
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No manual intervention is required to update this table. Table 4(A) (4), can be used to update said details. Details can be fetched from GSTN as auto populated from GSTR 3B table instead of updation manually.
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Data should be Auto Populated from GSTR 3B.
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Table 6H -Amount of ITC reclaimed (other than B above) under the provisions of the Act
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ITC which was reduced from Table 6B, needs to be captured here. Manual to be derived from GSTR 3B.
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Table 6J -Difference between ITC availed in GSTR 3B as auto populated figures and bifurcation of ITC in different tables
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Ideally there should not be any difference as table 6B to 6H are bifurcation of all ITC in difference sections availed in GSTR 3B.
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Table 6K and 6L - Tran I and II Credit
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This tables should be auto populated as while availing credit taxpayer has provided line item wise bifurcation. Details can be fetched from electronic credit ledger by GSTN.
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Data should be Auto Populated Electronic Credit ledger.
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Table 6M - Any other ITC not specified above
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Credit which was not part of above mentioned tables should be updated here like Transfer of credit due to acquisition / transfer of business through ITC 2 etc. This tables should be auto populated. Details can be fetched from electronic credit ledger by GSTN.
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Data should be Auto Populated Electronic Credit ledger.
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Table 7A / 7B -As per Rule 37 / 39
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There is no separate details available in GSTR 3B related to ISD CDN and reversal on account of non-payment with time limit. Taxpayer has to prepare such details from their GSTR 3B working as these reversal was considered other reversal column table 4(B) (2) in GSTR 3B. Manual to be derived from GSTR 3B
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Table 7C/7D -As per Rule 42 / 43
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There is consolidate figure in GSTR 3B for reversal of common credit related to input / input service and Capital goods. No bifurcation is available in GSTR 3B. Taxpayer has to prepare such details from their GSTR 3B working as these reversal was considered table 4(B) (1) in GSTR 3B. Manual to be derived from GSTR 3B
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Table 7 E-As per Section 17 (5) -Ineligible credit
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Only those cases to be shown here wherein credit was wrongly taken in any previous period and subsequently reversed being ineligible. i.e. the cases wherein credit is not taken and declared as ineligible need not to be mentioned here. Since ITC was wrongly availed, it must be reversed through Table 4 (B) (2) as other reversal. The same needs to be calculated from working of other reversal shown in Table 4 (B) (2) of GSTR 3B. Manual to be derived from GSTR 3B
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Table 7F and Table G -Reversal of Tran I and Tran II credit
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There is no separate details available in GSTR 3B related to reversal of Tran 1 and Trans 2. Taxpayer has to prepare such details from their GSTR 3B working as these reversal was considered in other reversal column in table 4(B) (2) in GSTR 3B being no separate place holder to reverse Tran credit. Manual to be derived from GSTR 3B
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Table 7H -Other reversals
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The reversal which are not considered in Table 7A to 7G of GSTR 9, needs to be declared here. Since all above mentioned reversal are part of other reversal table of GSTR 3B, taxpayer is required to remove these reversal and declared other reversal. Manual to be derived from GSTR 3B
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Table 8 A - ITC as per GSTR-2A (Table 3 & 5 thereof)
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This will be auto populated from GSTR 2A.
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Table 8 B - ITC as per sum total of 6(B) and 6(H) above
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1. Total sum of ITC as updated in Table 6 B and 6 H will be auto populated here. If taxpayer will consider total of ITC availed (against Invoice and re-claim on account of payment after 180 days), there will be always gap between GSTR 2A details and these details as in GSTR 2A, supplier has uploaded invoice one time and taxpayer has to compare two time (First invoice level and reclaim level).
2. The amount of ITC which will get auto populated from GSTR 2A may not show correct amount of supplier details as any delay (beyond FY 2017-18) in reporting in outward supplies will not form part of GSTR 2A data auto populated in Table 8A.
3. No provision of reporting when ITC is availed under wrong head i.e. IGST instead of CGST / SGST and the same is corrected by reversing IGST and availing ITC under correct head i.e. CGST / SGST. As reversal has already been made whereas it is part of first time credit which was wrongly availed and there is no data available in GSTR 2A
Example: A makes inter-state supplies to B and discharges IGST of Rs. 1000 on such goods. Now B mistakenly treats the supply as intra-state supplies and avails credit under the head CGST and SGST. After realising the mistake, B reverses the credit of Rs.1000 wrongly taken as CGST/SGST and then again avails the credit of Rs.1000 under the head IGST.
Now in GSTR-2A, IGST amount of Rs.1000 will appear as reported by A. However as reversal of Rs.1000 done in this case is not required to be reported in Table 8, Gross credit of Rs.2000 will appear (Rs.1000 as CGST/SGST and Rs.1000 as IGST). So there will always be a gap to the extent of Rs.1000 in such cases.
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Instruction / clarification to be issued by Government
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8C -All other ITC (Supplies received during 17-18 and Credit taken during April'18 to Sep'18)
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Table 8 is related to reconciliation of supplier invoices which was uploaded in GSTR 1 and available in GSTR 2A of recipient and ITC availed by recipient Table is reproduced for easy reference.
A. ITC as per GSTR-2A (Table 3 & 5 thereof)
B. ITC as per sum total of 6(B) and 6(H) above
C. ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
D = A-(B+C)
There is no provision to report ITC on inward supplies which are received post 01.04.2018 (where supplier has uploaded the details in March 2018 GSTR 1) and where ITC availed during on or before 30 th Sep 2018.
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Instruction / clarification to be issued by Government
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Table 8 D -Difference between data uploaded by supplier and ITC availed by taxpayer
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In Table 8D, provision is made only where ITC as per GSTR 2A exceeds ITC reported in Table 8B and 8C of GSTR 9. NO provision is made when ITC taken in GSTR3B exceeds ITC as per GSTR 2A. Table 8D shall reflect negative figure in certain situation i.e. supplier has not uploaded the invoices in GSTR 1.
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Instruction / clarification to be issued by Government
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Table 8G - IGST paid on import of goods (including supplies from SEZ)
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This table was never asked in any of the returns (GSTR3B and GSTR 1) filed by taxpayer. This data should be auto captured from ICEGATE portal else these will be manually calculated by registered person.
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Data should be Auto Populated from ICEGATE.
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Table 8 H - IGST credit availed on import of goods (as per 6E above)
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There is no provision for reporting of ITC availed during period April 2018 to Sep 2018 where IGST on import of goods was paid during 2017-18 as difference between Table 8G and 8H will be considered as lapsed credit.
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Data should be Auto Populated from GSTR 3B.
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Part IV - Details of tax paid as declared in returns filed during the financial year
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Table 9 -Tax payable and tax paid
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This field should be auto captured. Payable and paid details are readily available in GSTN portal.
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Data should be Auto Populated from GSTR 3B.
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Part V - Particulars of the transactions for the previous F.Y declared in returns of April to September of current FY or upto date of filling of annual return of previous FY whichever is earlier
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Table 10 - Supplies/ tax declared through Amendments (+) (net of debit notes) Table 11 - Supplies/ tax reduced through Amendments (-) (net of credit notes)
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This field should be auto captured. GSTN should take the details from GSTR 1 filed for the month April 18 to Sep 18 related to 2017-18 and update said table. Reference -GSTR 1 table 9A/9B/9C. There is no clarity whether Debit note / credit note issued in 2018-19 related 2017-18 are also part of said table or CNDN which was related to 2017-18 and not reported in 2017-18 and reported in 2018-19, should be part of said table.
There is no provision for reporting of outward supplies made during 2017-18. However such supplies are declared in the return (GSTR 1 filed in the period after 17-18. Table 10 and 11 provides amendment made after 2017-18.
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Instruction / clarification to be issued by Government
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Table 12 - Reversal of ITC availed during previous financial year
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Such details are asked only for declaration purpose. There is no linkage of this table with any of the table. These details will be updated manually from the working of GSTR 3B for 2018-19 from other reversal table. Manual to be derived from GSTR 3B
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Table 13 - ITC availed for the previous financial year
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This details are duplicate as the same was updated in Table 8C. This can be auto populated from Table 8C above.
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Data should be Auto Populated from GSTR 3B.
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Table 17 -HSN wise summary of outward supplies
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Rate of tax is required in HSN wise outward supply details in table 17 whereas no such requirement in GSTR 1 and GSTR 3B. It is suggested that this requirement of reporting of rate of tax be done away with as the same was not required in any of the monthly return filed.
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Additional requirement of rate of tax should be done away with
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Table 18 -HSN wise summary of inward supplies
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HSN of inward supply is required whereas no such requirement in monthly return filed. HSN wise summary for inward supplies was required in GSTR 2 and at present there is no requirement to file GSTR 2 on monthly basis being suspended. Since GSTR 3B is summary return of outward supply / ITC, such details were also not required for reporting purpose. Moreover rate of tax is also asked along with other details in table 18 of Annual return (Which was not part of GSTR 2). In view of the above, it is suggested that this requirement of reporting of HSN wise inward supplies along with rate of tax be done away with.
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Such requirement to be done away with.
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Wrong reporting of Table in GSTR 3B
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While filling of GSTR 3B, there is wrong reporting between tables. Some data related to import of goods was updated in all other ITC table. Government needs to clarify whether for filling GSTR 9, such mistakes can be corrected or the same details which was filed in GSTR 3 to be updated in GSTR 9.
Continue with wrong reporting: There is reconciliation between GSTR 2A data with ITC availed in GSTR 9 (Table 8). If taxpayer is continued with wrong reporting, there is always mismatch between data uploaded by supplier and ITC availed by taxpayer being wrong table updation in GSTR 3B.
Update the correct figure: there is mismatch between filed GSTR 3B and data update in GSTR 9.
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Instruction / clarification to be issued by Government
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IN terms of Section 44(1) of the 
