GSTR 9 Input Format

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Scope and mapping of GSTR 9 Input formats

 

Table No.Sub-sectionDescription of Data required  Whether Auto-Populate or NotMandatory Fields
44ASupplies made to un-registered persons (B2C)Y – Auto-populated from GSTR 1Y
4BSupplies made to registered persons (B2B)Y – Auto-populated  from GSTR 1Y
4CZero-rated supply (Export) on payment of tax (except supplies to SEZs)Y – Auto-populated  from GSTR 1Y
4DSupply to SEZs on payment of taxY – Auto-populated  from GSTR 1Y
4EDeemed ExportsY – Auto-populated  from GSTR 1Y
4FAdvances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)Y – Auto-populated  from GSTR 1Y
4GInward supplies on which tax is to be paid onreverse charge basisY – Auto-populated  from GSTR 3BY
4HSub-total (A to G above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
4ICredit Notes issued in respect of transactions specified in (B) to (E) above (-)Y – Auto-populated  from GSTR 1Y
Y4JDebit Notes issued in respect of transactions specified in (B) to (E) above (+)Y – Auto-populated  from GSTR 1Y
4KSupplies/tax declared through Amendments (+)Y – Auto-populated  from GSTR 1Y
4LSupplies/tax reduced through Amendments (-)Y – Auto-populated  from GSTR 1Y
4MSub-total (I to L above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
4NSupplies and advances on which tax is to be paid (H + M) aboveY – Auto-calculated by IRIS. No need provide these details in upload formatY
55AZero-rated supply (Export) without payment of taxY – Auto-populated  from GSTR 1Y
5BSupply to SEZs without payment of taxY – Auto-populated  from GSTR 1Y
5CSupplies on which tax is to be paid by the recipient on reverse charge basisY – Auto-populated  from GSTR 1Y
5DExemptedY – Auto-populated  from GSTR 1Y
5ENil RatedY – Auto-populated  from GSTR 1Y
5FNon-GST SupplyY – Auto-populated  from GSTR 1Y
5GSub-total (A to F above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
5HCredit Notes issued in respect of transactions specified in (A) to (F) above (-)Y – Auto-populated  from GSTR 1Y
5IDebit Notes issued in respect of transactions specified in (A) to (F) above (+)Y – Auto-populated  from GSTR 1Y
5JSupplies declared through Amendments (+)Y – Auto-populated  from GSTR 1Y
5KSupplies reduced through Amendments (-)Y – Auto-populated  from GSTR 1Y
5LSub-Total (H to K above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
5MTurnover on which tax is not to be paid (G + L above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
5NTotal Turnover (including advances) (4N + 5M – 4G above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
66ATotal amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)Y – Auto-populated  from GSTR 3BY
6B.1Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-InputsN -Taxpayer need to provide detailsY
6B.2Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Capital GoodsN -Taxpayer need to provide detailsY
6B.3Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Input ServicesN -Taxpayer need to provide detailsY
6C.1Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – InputsN -Taxpayer need to provide detailsY
6C.2Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Capital GoodsN -Taxpayer need to provide detailsY
6C.3Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Input ServicesN -Taxpayer need to provide detailsY
6D.1Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – InputsN -Taxpayer need to provide detailsY
6D.2Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Capital GoodsN -Taxpayer need to provide detailsY
6D.3Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Input ServicesN -Taxpayer need to provide detailsY
6E.1Import of goods (including supplies from SEZs) – InputsN -Taxpayer need to provide detailsY
6E.2Import of goods (including supplies from SEZs) – Capital GoodsN -Taxpayer need to provide detailsY
6FImport of services (excluding inward supplies from SEZs)Y – Auto-populated  from GSTR 3BY
6GInput Tax credit received from ISDY – Auto-populated  from GSTR 3BY
6HAmount of ITC reclaimed (other than B above) under the provisions of the ActN -Taxpayer need to provide detailsY
6ISub-total (B to H above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
6JDifference (I – A above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
6KTransition Credit through TRAN-I (including revisions if any)Y – Auto-populated from GSTNY
6LTransition Credit through TRAN-IIY – Auto-populated from GSTNY
6MAny other ITC availed but not specified aboveY – Auto-populated from GSTNY
6NSub-total (K to M above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
6OTotal ITC availed (I + N above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
77A to 7EITC disallowance under specified sectionsN -Taxpayer need to provide detailsY
7FReversal of TRAN-I creditN -Taxpayer need to provide detailsY
7GReversal of TRAN-II creditN -Taxpayer need to provide detailsY
7HOther ITC reversedN -Taxpayer need to provide detailsY
7ITotal ITC Reversed (A to H above)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
7JNet ITC Available for Utilization (6O – 7I)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
88AITC as per GSTR-2A (Table 3 & 5 thereof)Y – Auto-populated  from GSTR 2AY
8BITC as per sum total of 6(B) and 6(H) aboveY – auto-populatedY
8CITC 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

N -Taxpayer need to provide details

IRIS is going to provide reports for these details.

Y
8DDifference [A-(B+C)]Y – Auto-calculated by IRIS. No need provide these details in upload formatY
8EITC available but not availed (out of D)N -Taxpayer need to provide detailsY
8FITC available but ineligible (out of D)N -Taxpayer need to provide detailsY
8GIGST paid on import of goods (including supplies from SEZ)N -Taxpayer need to provide detailsY
8HIGST credit availed on import of goods (as per 6(E) above)Y – Auto-populatedY
8IDifference (G-H)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
8JITC available but not availed on import of goods (Equal to I)Y – Auto-populatedY
8KTotal ITC to be lapsed in current financial year (E + F + J)Y – Auto-calculated by IRIS. No need provide these details in upload formatY
99A to 9HTax paid detailsY – Auto-populated  from GSTR 3BY
10Supplies/tax declared through Amendments (+) (net of debit notes)N -Taxpayer need to provide detailsY
11Supplies/tax reduced through Amendments (-) (net of credit notes)N -Taxpayer need to provide detailsY
12Reversal of ITC availed during previous financial yearN -Taxpayer need to provide detailsY
13ITC availed for the previous financial yearN -Taxpayer need to provide detailsY
1414ADifferential tax paid on account of declaration in 10 & 11 above – PayableN -Taxpayer need to provide detailsY
14BDifferential tax paid on account of declaration in 10 & 11 above – PaidN -Taxpayer need to provide detailsY
1515ATotal Refund claimedN -Taxpayer need to provide detailsY
15BTotal Refund sanctionedN -Taxpayer need to provide detailsY
15CTotal Refund RejectedN -Taxpayer need to provide detailsY
15DTotal Refund PendingN -Taxpayer need to provide detailsY
15ETotal demand of taxesN -Taxpayer need to provide detailsY
15FTotal taxes paid in respect of E aboveN -Taxpayer need to provide detailsY
15GTotal demands pending out of E aboveN -Taxpayer need to provide detailsY
1616ASupplies received from Composition taxpayersN -Taxpayer need to provide detailsY
16BDeemed supply under Section 143N -Taxpayer need to provide detailsY
16CGoods sent on approval basis but not returnedN -Taxpayer need to provide detailsY
17HSN Summary for Outward SuppliesN -Taxpayer need to provide detailsY
18HSN Summary for Inward SuppliesN -Taxpayer need to provide detailsY
19Late FeeY – Auto-populated from GSTNY

 

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