GSTR-9 (Annual return) AND GSTR-9C (GST Audit report)

4/21/20 B S M & CO LLP 1

 FORM GSTR-9

Part II
Part I Details of Outward Part III Part IV
Basic Details supply & Inward Details of ITC Details of Tax paid
Supply on which tax
to be paid on RCM
basis

Part V
Details of Transaction
declared in subsequent Part VI
return (e.g. Transaction for Other Information
F.Y. 2017-18 declared in F.Y.
2018-19)

4/21/20 B S M & CO LLP 2

 GSTR-9

Part III- Details of ITC for the Financial year

Table 6- Table 7- Details of

Details of ITC ITC Reversed and Table 8-Other
Availed Ineligible ITC Related
during the ITC for the Information
Financial Year Financial Year.
 GSTR-9 – Table 6 Details Availed during the Financial Year
Particulars Remarks
6A - ITC as per FORM <<<Auto Populated>>> from table 4A of GSTR-3B
GSTR-3B
6B - ITC other than  Whether gross ITC to be reported or ITC Net of reversal ?
RCM & Import of  Whether it is advisable to report ITC under “Input” ?
goods
6C - ITC with RCM
(URD)
6D - ITC with RCM (RD)
6E - Import of goods  Where to report ITC of F.Y 17-18 availed in F.Y 18-19 ?
6F - Import of services
6G - ITC received from
ISD
6H - Amount of ITC
reclaimed
6I - Sub-total (B to H)
6J - Difference (I – A Ideally difference should be of ITC of Import of Goods of F.Y
above) 17-18 availed in F.Y 18-19 & of net of reveral reporting of ITC
in 6B. This balance shall form part of GSTR-9C

4/21/20 B S M & CO LLP 4

 GSTR-9 – Table 6 Details Availed during the Financial Year
Particulars Remarks

6K - TRAN-1 Credit (Including

revised if any)
 What about Tran-I & Tran-II form filed & availed after
31.03.2018
6L - TRAN-2 Credit

6M - Any ITC availed but not  Some examples - ITC received in case of Business transfer by
specified above way of amalgamation/merger, ITC available in stock on
conversion from composition scheme to Normal scheme of
taxation

6N - Sub-total (K to M above)

6O - Total ITC availed (I + N

above)

4/21/20 B S M & CO LLP 5

 GSTR-9 – ITC availed, reversal and reclaimed scenario
ITC Reversal Re- credit Table of GSTR-9
Availed
17-18 Table 6B
17-18 17-18 17-18 • Availment- Table 6B
• Reversal - Table -7A
• Re-credit- Table 6(H)
17-18 17-18 18-19 • Availment- Table 6B
• Reversal - Table -7A
17-18 18-19 18-19 • Availment- Table 6B
• Reversal - Table -12

4/21/20 B S M & CO LLP 6

 GSTR9- PART- III
TABLE 6 DETAILS OF ITC AVAILED AS DECLARED IN RETURN

6B – ITC INCL. SERV. OF SEZ

6E – ITC of
• INPUTS
GOODS
• CAPITAL GOODS 6C – ITC URD
IMPORTED
• INPUT SERVICES
INCL. OF SEZs

6D – ITC RCM

In Table6B,6C,6D&6E the registered person can report the entire input tax credit under
the “inputs” row instead of Input, Capital goods & services

In Table 6C & 6D the RCM liability on procurement from registered and unregistered
person can be reported under Table 6D i.e. procurement from registered person

4/21/20 B S M & CO LLP 7

 GSTR-9 – Details of ITC reversed and Ineligible ITC for the financial year
Table 7 : Particulars Remarks

7A - Rule 37 Reversal of ITC in case payment not done

within 180 days
7B - Rule 39 Procedure for distribution of ITC by ISD
7C - Rule 42 Manner of distribution of ITC in respect of
Inputs & input services & reversals thereof
7D - Rule 43 Manner of distribution of ITC in respect of
capital goods & reversals thereof
7E - Section 17(5) Blocked credit
7F - Reversal of Trans-I credit
7G - Reversal of Trans-II credit

7H - Other reversals (specify)

Details of table 7A TO 7E can be reported under 7H(i.e. Other reversal). However
reversal on account of of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be
mandatorily reported.

4/21/20 B S M & CO LLP 8

 GSTR-9 – Table 8 Other ITC Related Information
Particulars Remarks
8A - ITC as per FORM GSTR-2A • It is Auto Populated>>> as on 1st
May,2019
• Auto population net of amendment
• Issue with respect to Supplier’s GSTIN
8B - Sum total of Table 6B and 6H The details of Table 8A to 8D
8C- ITC of F.Y. 17-18 availed in 18-19 (Reconciliation of GSTR2A with GSTR3B)
duly signed, in PDF format can be
8D - Diff. { 8A- (8B+8C)} uploaded in Form GSTR-9C (without CA
8E - ITC available but not availed certification)
8F - ITC available but ineligible
8G - IGST paid on import of goods
8H - IGST credit as per 6E
8I - Sub-total (8G- 8H)
8J - ITC available but not availed on
import of goods
8K- Total ITC to be lapsed

4/21/20 B S M & CO LLP 9

 PART - V
GSTR-9 – Table 12 & 13 Particulars of the transactions for the previous FY declared in
returns of April to March,19 of current FY or upto date of filing of annual return of
previous FY whichever is earlier

Particulars Remarks
12 Reversal of ITC availed during previous
financial year
13 ITC availed for the previous financial year

4/21/20 B S M & CO LLP 10

 GSTR-9 – Table 15 Other ITC Related Information
Particulars Tax Amount

A – Total Refund Claimed

B – Total Refund Sanctioned

C – Total Refund Rejected

This details are made optional
D – Total Refund Pending

E – Total Demand of Tax

F – Total Taxes paid in respect of E above

G – Total Demand pending out of E above

Table 16, Table 17 & Table 18 : Details to be filled made optional

4/21/20 B S M & CO LLP 11

 GSTR-9 – Table 15 Other ITC Related Information

Table 16 – Information on
• Supplies received from Composition taxpayers
• Deemed supply under section 143
• Goods sent on approval basis but not returned

Table 17 - HSN wise summary of outward supplies

Table 18 - HSN wise summary of inward supplies

Table 16, Table 17 & Table 18 : Details to be filled made optional

4/21/20 B S M & CO LLP 12

 FORM GSTR-9C

Part II Part III

Part I Reco of T/O as per Reco of Tax
Basic Details Audit & as per Annual paid
Return

Part IV Part V
Reco of ITC Auditor’s Recommendation on
additional Liability due to non-
reconciliation

4/21/20 B S M & CO LLP 13

 FORM GSTR-9C Part IV Reco of ITC

Table 14
Expense Head wise Reco. Of ITC
Table 12
declared in Annual Return with
Reco. Of Net ITC
ITC as per Audited Financial
Statement

Table 13 Table 15
Reasons for Un- Reasons for Un-
Reco. Diff. in ITC Reco. Diff in ITC

Table 16
Tax Payable on Un-Reco. Diff. in ITC
 GSTR-9C – Table 12 Reconciliation of Net ITC
Particulars Tax Amount
12A - ITC availed as per audited • ITC availed at GSTIN level to be reported
Financial Statements
12B -ITC booked in the earlier • Transition Credit to be reported here
financial years and claimed in • Transition return workings and the
current financial year (+) accounting treatment would have to be
examined and reported here.
12C- ITC booked in current financial  ITC booked in accounts but availed in
year and claimed in subsequent subsequent financial year in returns
financial year (-)  All figures reported here should be net of
any reversals or vendor credit notes.
12D - ITC availed as per audited
Financial Statements
12E - ITC claimed in Annual Return Auto populated from Table 7J of GSTR-9
12F - Un- reconciled ITC

Table 12B & Table 12C : Details to be filled made optional

4/21/20 B S M & CO LLP 15

 GSTR-9C – Table 14 Reconciliation of ITC declared in Annual return – expense wise
Particulars Tax Amount
14A to 14Q - ITC breakup expense -  Ledger wise breakup of ITC availed and the
wise corresponding ITC reported in
12A/12B/12C
 ITC from internal stock transfers which do
not appear at a GL level may also be
reported as a separate line item

14R- Total amount of ITC availed Should match with Table 12D
14S- ITC claimed in Annual Return Net ITC available from Table 7J of GSTR-9

14T - Un- reconciled ITC Should match with Table 12F

Table 15 : Details to be filled made optional

4/21/20 B S M & CO LLP 16

4/21/20 B S M & CO LLP 17
Disclaimer:

The views expressed herein are based on our understanding of law and regulation

prevailing as on the date.

There is no assurance that the Revenue Authorities will agree with the views

expressed above. We bring to your notice that there is no liability of ours whatsoever

if the above views are not accepted by revenue authorities.

4/21/20 B S M & CO LLP 18