GSTR 9 Input Format

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Scope and mapping of GSTR 9 Input formats

 

Table No. Sub-section Description of Data required   Whether Auto-Populate or Not Mandatory Fields
4 4A Supplies made to un-registered persons (B2C) Y – Auto-populated from GSTR 1 Y
4B Supplies made to registered persons (B2B) Y – Auto-populated  from GSTR 1 Y
4C Zero-rated supply (Export) on payment of tax (except supplies to SEZs) Y – Auto-populated  from GSTR 1 Y
4D Supply to SEZs on payment of tax Y – Auto-populated  from GSTR 1 Y
4E Deemed Exports Y – Auto-populated  from GSTR 1 Y
4F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) Y – Auto-populated  from GSTR 1 Y
4G Inward supplies on which tax is to be paid onreverse charge basis Y – Auto-populated  from GSTR 3B Y
4H Sub-total (A to G above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
4I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) Y – Auto-populated  from GSTR 1 Y
Y 4J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Y – Auto-populated  from GSTR 1 Y
4K Supplies/tax declared through Amendments (+) Y – Auto-populated  from GSTR 1 Y
4L Supplies/tax reduced through Amendments (-) Y – Auto-populated  from GSTR 1 Y
4M Sub-total (I to L above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
4N Supplies and advances on which tax is to be paid (H + M) above Y – Auto-calculated by IRIS. No need provide these details in upload format Y
5 5A Zero-rated supply (Export) without payment of tax Y – Auto-populated  from GSTR 1 Y
5B Supply to SEZs without payment of tax Y – Auto-populated  from GSTR 1 Y
5C Supplies on which tax is to be paid by the recipient on reverse charge basis Y – Auto-populated  from GSTR 1 Y
5D Exempted Y – Auto-populated  from GSTR 1 Y
5E Nil Rated Y – Auto-populated  from GSTR 1 Y
5F Non-GST Supply Y – Auto-populated  from GSTR 1 Y
5G Sub-total (A to F above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
5H Credit Notes issued in respect of transactions specified in (A) to (F) above (-) Y – Auto-populated  from GSTR 1 Y
5I Debit Notes issued in respect of transactions specified in (A) to (F) above (+) Y – Auto-populated  from GSTR 1 Y
5J Supplies declared through Amendments (+) Y – Auto-populated  from GSTR 1 Y
5K Supplies reduced through Amendments (-) Y – Auto-populated  from GSTR 1 Y
5L Sub-Total (H to K above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
5M Turnover on which tax is not to be paid (G + L above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
5N Total Turnover (including advances) (4N + 5M – 4G above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
6 6A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) Y – Auto-populated  from GSTR 3B Y
6B.1 Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Inputs N -Taxpayer need to provide details Y
6B.2 Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Capital Goods N -Taxpayer need to provide details Y
6B.3 Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Input Services N -Taxpayer need to provide details Y
6C.1 Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Inputs N -Taxpayer need to provide details Y
6C.2 Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Capital Goods N -Taxpayer need to provide details Y
6C.3 Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Input Services N -Taxpayer need to provide details Y
6D.1 Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Inputs N -Taxpayer need to provide details Y
6D.2 Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Capital Goods N -Taxpayer need to provide details Y
6D.3 Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Input Services N -Taxpayer need to provide details Y
6E.1 Import of goods (including supplies from SEZs) – Inputs N -Taxpayer need to provide details Y
6E.2 Import of goods (including supplies from SEZs) – Capital Goods N -Taxpayer need to provide details Y
6F Import of services (excluding inward supplies from SEZs) Y – Auto-populated  from GSTR 3B Y
6G Input Tax credit received from ISD Y – Auto-populated  from GSTR 3B Y
6H Amount of ITC reclaimed (other than B above) under the provisions of the Act N -Taxpayer need to provide details Y
6I Sub-total (B to H above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
6J Difference (I – A above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
6K Transition Credit through TRAN-I (including revisions if any) Y – Auto-populated from GSTN Y
6L Transition Credit through TRAN-II Y – Auto-populated from GSTN Y
6M Any other ITC availed but not specified above Y – Auto-populated from GSTN Y
6N Sub-total (K to M above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
6O Total ITC availed (I + N above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
7 7A to 7E ITC disallowance under specified sections N -Taxpayer need to provide details Y
7F Reversal of TRAN-I credit N -Taxpayer need to provide details Y
7G Reversal of TRAN-II credit N -Taxpayer need to provide details Y
7H Other ITC reversed N -Taxpayer need to provide details Y
7I Total ITC Reversed (A to H above) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
7J Net ITC Available for Utilization (6O – 7I) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
8 8A ITC as per GSTR-2A (Table 3 & 5 thereof) Y – Auto-populated  from GSTR 2A Y
8B ITC as per sum total of 6(B) and 6(H) above Y – auto-populated Y
8C 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

N -Taxpayer need to provide details

IRIS is going to provide reports for these details.

Y
8D Difference [A-(B+C)] Y – Auto-calculated by IRIS. No need provide these details in upload format Y
8E ITC available but not availed (out of D) N -Taxpayer need to provide details Y
8F ITC available but ineligible (out of D) N -Taxpayer need to provide details Y
8G IGST paid on import of goods (including supplies from SEZ) N -Taxpayer need to provide details Y
8H IGST credit availed on import of goods (as per 6(E) above) Y – Auto-populated Y
8I Difference (G-H) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
8J ITC available but not availed on import of goods (Equal to I) Y – Auto-populated Y
8K Total ITC to be lapsed in current financial year (E + F + J) Y – Auto-calculated by IRIS. No need provide these details in upload format Y
9 9A to 9H Tax paid details Y – Auto-populated  from GSTR 3B Y
10 Supplies/tax declared through Amendments (+) (net of debit notes) N -Taxpayer need to provide details Y
11 Supplies/tax reduced through Amendments (-) (net of credit notes) N -Taxpayer need to provide details Y
12 Reversal of ITC availed during previous financial year N -Taxpayer need to provide details Y
13 ITC availed for the previous financial year N -Taxpayer need to provide details Y
14 14A Differential tax paid on account of declaration in 10 & 11 above – Payable N -Taxpayer need to provide details Y
14B Differential tax paid on account of declaration in 10 & 11 above – Paid N -Taxpayer need to provide details Y
15 15A Total Refund claimed N -Taxpayer need to provide details Y
15B Total Refund sanctioned N -Taxpayer need to provide details Y
15C Total Refund Rejected N -Taxpayer need to provide details Y
15D Total Refund Pending N -Taxpayer need to provide details Y
15E Total demand of taxes N -Taxpayer need to provide details Y
15F Total taxes paid in respect of E above N -Taxpayer need to provide details Y
15G Total demands pending out of E above N -Taxpayer need to provide details Y
16 16A Supplies received from Composition taxpayers N -Taxpayer need to provide details Y
16B Deemed supply under Section 143 N -Taxpayer need to provide details Y
16C Goods sent on approval basis but not returned N -Taxpayer need to provide details Y
17 HSN Summary for Outward Supplies N -Taxpayer need to provide details Y
18 HSN Summary for Inward Supplies N -Taxpayer need to provide details Y
19 Late Fee Y – Auto-populated from GSTN Y

 

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