SKA & CO LLP

GSTR 9
PRACTICAL ASPECTS
1
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New to Everyone.

No Revision once filed.

Why we need to see this?


Basis of Reporting of Data in GSTR 9 – “GSTR 3B”
Instruction serial number 4 of
Revised form GSTR 9
It may be noted that all the supplies for
which payment has been made through
Form GSTR-3B between July 2017 to
March 2018 shall be declared in this
part.
Hyperlink Files\GST Annual Return_Audit Form.pdf
Handbook of ICAI
Therefore, this Form will be filled
according to the taxes paid in Form
GSTR-3B i.e if tax has been paid in FY
2017-18 then it shall be reported in
part II, T4 and it has been paid in 2018-
19 then it shall be reported in Part V,
T10”
SKA & CO LLP
Recent Press Release
It may be noted that irrespective of
when the supply was declared in FORM
GSTR-1, the principle of declaring a
supply in Pt. II or Pt. V is essentially
driven by when was tax paid through
Form GSTR-3B in respect of such
supplies.
Hyperlink Files\PRESS RELEASE_ANNUAL RETURN.pdf
 SKA & CO LLP

Table # Headings

3.1 (a) Outward taxable supplies

(other than zero rated, nil rated and exempted)
Tables in
GSTR 3B (b) Outward taxable supplies (zero rated)

at a (c) Other outward supplies (Nil rated,exempted)

glance (d) Inward supplies (liable to reversecharge)

(e) N o n - G ST outward supplies

 SKA & CO LLP

Table # Headings

4 (A) ITC Available (whether in full or part)

(1) Import of goods
(2) Import of services
(3) Inward supplies liable to
Tables in reverse charge (other than 1&
GSTR 3B 2 above)
at a (4) Inward supplies from ISD
glance (5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of C G S T Rules
(2) Others
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
 SKA & CO LLP

PART I Basic Details

PART II Details of Outward and inward supplies made during the financial year

PART III Details of ITC for the financial year

PART IV Details of Tax paid as declared in returns filed during the financial year

PART V Details of FY 2017-18 Transactions declared in returns of FY 2018-19

PART VI Details of Demands & Refunds.

Breaking Down GSTR 9

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OUTWARD SUPPLIES
& RELATED ASPECTS
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Details of advances,
inward and outward
Table 4 supplies made during the
financial year on which
Part II – GSTR 9 tax is payable
Details of Outward and
inward supplies made during
the financial year Details of Outward
supplies made during the
Table 5 financial year on which tax
is not Payable

So, which transactions are required to be reported in Part II, GSTR 9?

• Transactions for which taxes have been paid through GSTR 3B for the period July 2017 to
March 2018.
• Outward Supplies that have been omitted to be reported in any of the returns where outward
supplies were required to be reported will also be reported in Part II.
 SKA & CO LLP

Supplies / tax declared

Table 10 through Amendments (+)
Part V – GSTR 9 (net of debit notes)
Details of Outward supplies
made during the financial
year on which tax is not
payable Supplies / tax reduced
Table 11 through Amendments (-)
(net of credit notes)

So, which transactions are required to be reported in Part II, GSTR 9?

• Transactions for the pertaining to FY 2017-18 but tax paid in the GSTR-3B of April to March
2019.
 SKA & CO LLP

• Tax Payable in relation to Outward Supply

Tax Payable Tax Payable
(1) (2)
Table 4 Table 9
(+) Table 10
(±) Table 14
(–) Table 11
Total = Total

• Notes for Table 4, 9 , 10 & 11:

Even though figures of tax payable in table 4 and 9 are auto populated but can be
edited manually.
Figures in table 10, 11and 14 needs to be manually entered.
Negative figures can be entered in table 10, 11and 14.
 SKA & CO LLP

• Tax Payable & Tax Paid Equation

TAX PAYABLE TAX PAID
(1) (2)
Table 9 Table 9
(±) Table 14 (±) Table 14
Total Tax Payable Total Tax Paid

IF:
 Total Tax Payable > Total Tax Paid = Pay Tax through D R C - 0 3
 Total Tax Payable < Total Tax Paid = Refund application

Notes:
 Auto populated figures for tax paid in table 4 can not be edited.
 Negative figures in table 14 for tax can be entered.
 SKA & CO LLP

Illustration series 1 – Reporting under Part II & V

Document Document Reported in GSTR 1 in the Reported / Adjusted in Amendment filed in GSTR-1 in To be Reported in
Type Date return for the month of Form GSTR 3B the return for the month of GSTR 9 at

Invoice 05-07-2017 Jul-17 Jul-17 No amendment Part II – T No 4

Invoice 05-07-2017 Apr-18 Apr-18 No amendment Part V – T No 10

Invoice 05-07-2017 Jul-17 Jul-17 Sep-17 Part II – T No 4

Invoice - Part II –
T No 4
Sep-17 / Amendment to
Invoice 05-07-2017 Sep-17 Apr-18
Apr-18 Invoice – Part V –
T No 10

Invoice 05-07-2017 Sep-17 Apr-18 Apr-18 Part V – T No 10

Credit Note 31-12-2017 Dec-17 Dec-17 No amendment Part II – T No 4I

Credit Note 31-12-2017 Mar-18 Mar-18 No amendment Part II – T No 4I
Credit Note 31-12-2017 Apr-18 Apr-18 No amendment Part V – T No 11
 SKA & CO LLP

Illustration series 2 – Reporting under Part II & V

S. FY 2017-18 FY 2018-19 (Remarks) & Disclosure in GSTR-9
n
o. Books of 3B GSTR-1 3B `GSTR-1
Accounts
1 1,000 1,000 1,000 Nil Nil (That is no error in FY 17-18)
Show Entire 1,000 in Table 4

2 1,000 800 800 200 200 (That is the error has been rectified in subsequent year)
Show 800 in Table 4 & 200 in Table 10

3 1,000 800 800 Nil Nil (That is, the error has not been rectified in the subsequent year from
Apr-18 to Mar-19)
Show entire 1,000 in Table 4, Nothing in Table 10 and in Table 9
There shall be a shortfall between ‘Tax Payable’ and ‘Tax paid’ – which
needs to be discharged through DRC-03.
4 1,000 800 800 150 150 (That is, the error of 200 has been partially rectified by 150 in
subsequent period. Balance 50 still remains to be rectified).
Show 850 in Table 4 (800 as declared in FY 17-18 plus 50 which is yet
to be rectified post Mar-19) and show 150 in Table 10 which is rectified
in FY 18-19.
Liability of Table 10 (150) will be shown as paid in Table 14. Whereas
liability of Table 4 (850) will be shown as paid to the extent of 800 in
Table 9. Again, the balance 50 needs to be discharge through DRC-03.
 SKA & CO LLP

Illustration series 2 – Reporting under Part II & V

S. FY 2017-18 FY 2018-19 (Remarks) & Disclosure in GSTR-9
n
o. Books of 3B GSTR-1 3B `GSTR-1
- Accounts
5 1,000 1,000 800 Nil 200 (That is in FY 17-18, GSTR-3B was filed correctly whereas there was a
short reporting in GSTR-1. The same is rectified in FY 18-19 by reporting
the same in GSTR-1 of FY 18-19).
In Table 4, show entire 1,000 (for which payment has been made in
GSTR-3B in FY 17-18). Nothing to be reported in Table 10 or 14.

6 1,000 800 1,000 200 Nil (That is in FY 17-18, GSTR-1 was filed correctly whereas there was a
short Reporting in GSTR-3B.
The same is rectified in FY 18-19 by reporting the same in GSTR-3B of
FY 18-19)
In Table 4. show 800 (for which payment has been made in GSTR-3B in
FY 17-18).
In Table 10, show 200 for which payment has been declared in GSTR-3B
of FY 18-19.

Illustration Series 3 – Reporting under Part II & V
Situation
Excess supply reported in
GSTR 1 of FY 2017-18, but
later on amended in GSTR 1of
April 2018 to March 2019
(but reported correctly in3B)
Excess supply reported in
GSTR 1of FY 2017-18, but
amended not done tillnow.
(but reported correctly in3B)
SKA & CO LLP
Possible solution
A. The excess supplies need not be
reported anywhere in GSTR-9 since
the same has been reported
correctly in GSTR-3B and adjusted
subsequently from GSTR-1 as well.
A. The excess supplies need not be
reported anywhere in GSTR-9 since
the same has been reported
correctly in GSTR-3B.
B. However, if possible, it is advisable to
adjust in GSTR-1 at the earliest.
(as of 11th May 2019 correction for FY 2017-18 in
April & May 2019 return is possible)

Illustration Series 3 – Reporting under Part II & V
Scenarios
Excess supply reported in GSTR
3B of FY 2017-18, but later on
adjusted in GSTR 3B of April
2018 to March 2019
(but reported correctly in
GSTR1)
Excess supply reported in GSTR
3B of FY 2017-18, but
amendment/adjustments not
done till now in 3B (though
reported correctly in GSTR1)
SKA & CO LLP
Possible solution
A. The excess supplies need not be
reported anywhere in GSTR-9 since
the same has been reported
correctly in GSTR-3B and adjusted
subsequently from GSTR-1 as well; or
B. Show excess supplies in Table 4 / 5
and then as reduction in supply in
table 11, thus Table 4+5-11 = Actual
supply as per books
A. Table 4/5 to show actual supply with
actual tax payable in table 4 and 9.
A. Tax payer may file refund application
(if there is no excess ITC claimed)
 SKA & CO LLP

Illustration Series 3 – Reporting under Part II & V

Scenarios Possible solution
Excess supply reported in GSTR A. Table 4/5 to show actual supply with
1 as well as 3B of FY 2017-18 (as actual tax payable in table 4 and 9.
compared to books)
B. Tax payer may file refund
- but no amendment made in application (if there is no excess
either 3B or GSTR-1 till date ITC claimed)

C. However, if possible, it is advisable

to adjust in GSTR-1 at the earliest.

(as of 11th May 2019 correction (NOT

FRESH ADDITIONS) for FY 2017-18 in
April & May 2019 return is possible)

Declaring Additional Liability:
Additional liability for the FY
2017-18 not declared in FORM
GSTR-1 and FORM GSTR-3B may
be declared in this return.
Some Unbilled Revenue: Transactions
relating to 2017-18 where supply
is involved but invoice is not
Important issued will not appear in GSTR 9
but as an outcome of
points reconciliation (discussed in
chapter on GSTR 9C)
Exempt, Non-Taxable & Non-GST
supplies: These are to be
disclosed in table 5D, 5E & 5F
respectively.
• Even though non supply does not
form part of “Aggregate Turnover”,
nevertheless it needs to be disclosed.
SKA & CO LLP
Reducing Liability: Though
instruction 3 specifically permit to
declare additional liability for the
FY 2017-18, but R-9 is silent on
this aspect.
Relevant Returns:
Returns for thePeriod –
1.) July 2017 to March 2018
2.) April 2018 to March 2019
High Seas Sales: It is a Non-Taxable
Supply as per BASF India Ltd. (AAR-
Mah) [2018] 95 taxmann.com 1
• For FY 2017-2018, it may be reported as
exempted supply and common inputs be
reversed by taking a balanced and
conservative view. (Re: Handbook of ICAI,
Page 54)
 SKA & CO LLP

INWARD SUPPLIES,
ITC & RELATED
ASPECTS
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Details of ITC availed during

Table 6 the financial year

Part III – GSTR 9 Details of ITC Reversed and

Details of ITC for the financial Table 7 Ineligible ITC for the
year financial year

Other ITC related

Table 8 information

ITC REVERSAL & RECLAIM

• Second proviso to section16(2) –
• I T C to be reversed where payment to supplier not made within 180 days.
• C a n be reclaimed again when payment is made to supplier

• Any ITC which was reversed in the FY 2017- 18 as per second proviso to subsection (2) of section 16 but was reclaimed
in FY 2018- 19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018 -19.
 SKA & CO LLP

Reversal of ITC availed

Table 11 during previous financial
Part V – GSTR 9 year
Details of Outward supplies
made during the financial
year on which tax is not
payable
ITC availed for the
Table 12 previous financial year

Can unclaimd Input be claimed through GSTR 9?

• Transactions for the pertaining to FY 2017-18 but tax paid in the GSTR-3B of April to March
2019.
 SKA & CO LLP

Let us Discuss
Situation:
Event Date
Time of supply of goods (Based on 31st March 2018
Invoice)
Actual receipt of goods by 4 th April 2018
recipient
I TC Availment date/month May 2018

Should we declare this in table 8 C and 13 of F Y 2017-18?

 SKA & CO LLP

Annual Turnover HSN Disclosure

Upto 1.5 cr Optional
1.5 cr ~ 5 cr 2 digits mandatory
> 5cr 4 digits mandatory
HSN WISE
DISCLOSURE
• UQC details to be furnished only for
supply of goods.
• Quantity is to be reported net of returns.
• For Inwards supplies - Only for those inward
supplies which in value independently
account for 10 % or more of the total value
of inward supplies.
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Questions
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SASTRY K. ANANDAM & CO. LLP

Contact us
SASTRY K ANANDAM & CO. LLP

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