GSTR-9 Manual - Financial Year 2024-25

(Table-wise Updated Instructions)

Outward supplies and advances on which tax is payable

(Details of advances, inward and outward supplies made during the financial year on which tax is payable)

Table 4A

Supplies made to Unregistered persons (B2C) - Mandatory
Declare the total value of outward supplies made to unregistered persons and consumers on which tax has been paid.This includes supplies made through e-commerce operators.
All values must be reported net of credit notes/debit notes.
Refer : FORM GSTR-1: Table 5 and Table 7.

Table 4B

Supplies made to Registered persons (B2B) - Mandatory
Declare total taxable value of supplies made to registered persons (including UIN holders).
Includes supplies made through e-commerce operators.
Exclude supplies on which recipient is liable to pay tax under Reverse Charge.
Debit/Credit notes must be reported separately.

Table 4C

Zero-rated supply (Exports) - with payment of tax (excluding SEZ) - Mandatory
Declare the total taxable value of exports made with payment of tax (excluding SEZ units).
Refer FORM GSTR-1: Table 6A.

Table 4D

Supplies to SEZ - with payment of tax - Mandatory
Declare total taxable value of supplies made to SEZ units with payment of tax.
Refer FORM GSTR-1: Table 6B.

Table 4E

Deemed Exports - Mandatory
Declare total taxable value of deemed export supplies made with payment of tax.
Refer FORM GSTR-1: Table 6C.

Table 4F

Advances received (tax paid but invoice not issued) - Mandatory
Declare advances received during the year on which tax has been paid but invoices have not yet been issued (not covered under A-E).
Refer FORM GSTR-1: Table 11A.

Table 4G

Inward supplies liable to reverse charge (tax to be paid by recipient) - Mandatory
Declare aggregate value of inward supplies on which tax is payable under Reverse Charge.
Refer FORM GSTR-3B: Table 3.1(d).

Table 4G1

Supplies on which e-commerce operator is liable to pay tax u/s 9(5) - Mandatory (to be reported by e-commerce operator)
Declare aggregate value (net of amendments) of all such supplies.
Refer FORM GSTR-1: Table 15 / 15A.

Table 4H

Subtotal (A to G1) - Autofill

Table 4I

Credit Notes related to B-E (−) - Mandatory
Declare total value of credit notes issued for B2B, exports, SEZ supplies, and deemed exports.
Refer FORM GSTR-1: Table 9B.

Table 4J

Debit Notes related to B-E (+) - Mandatory
Declare total value of debit notes issued for B2B, exports, SEZ supplies, and deemed exports.
Refer FORM GSTR-1: Table 9B.

Table 4K

Amendments increasing taxable value/tax (+) - Mandatory
Declare amendment values related to B2B, exports, SEZ, deemed exports, credit/debit notes, refund vouchers, etc.
Refer FORM GSTR-1: Table 9A / 9C.

Table 4L

Amendments reducing taxable value/tax (−) - Mandatory
Declare amendment values showing reductions.
Refer FORM GSTR-1: Table 9A / 9C.

Table 4M

Subtotal (I to L) - Autofill

Table 4N

Total supplies & advances on which tax is payable (H + M) - Autofill

Outward supplies on which tax is NOT payable.

Table 5A

Zero-rated supply (Exports) without payment of tax - Mandatory
Declare total value of exports without payment of tax.
Refer FORM GSTR-1: Table 6A.

Table 5B

Supply to SEZ without payment of tax - Mandatory
Declare total value of SEZ supplies without payment of tax.
Refer FORM GSTR-1: Table 6B.

Table 5C

Reverse Charge - recipient pays tax - Mandatory
Supplies made under reverse charge (where recipient pays tax).
Supplier needs to report these.
Refer FORM GSTR-1: Table 4B.

Table 5C1

Supplies under section 9(5) - Supplier to report (E-commerce) - Mandatory
Declare net value of such supplies (after amendments).
Refer FORM GSTR-1: Table 14(b)/14A(b).

Table 5D

Exempted supplies - Mandatory
Declare aggregate value of exempt, nil-rated, and non-GST supplies.
Refer FORM GSTR-1: Table 8.
(Non-GST supply can include “no supply” transactions.)

Table 5E

Nil Rated supplies - Optional
(Taxpayer may opt for consolidated reporting as per FY-specific rules.)

Table 5F

Non-GST supplies (includes “no supply”) - Mandatory

Table 5G

Subtotal (A to F) - Autofill

Table 5H

Credit Notes for A-F (−) - Optional

Table 5I

Debit Notes for A-F (+) - Optional

Tables 5J to 5N

Amendments, totals, and turnover calculations - Autofill.
Overall turnover (including advances) = 4N + 5M − 4G − 4G1

Input Tax Credit (ITC) availed during the financial year

Table 6A

Total ITC availed through FORM GSTR-3B (Table 4A sum) - Autofill

Table 6A1

ITC of previous FY claimed in this FY (except rule 37/37A cases) - Mandatory
Declare ITC of the preceding FY availed in returns filed from April to October of this FY (filed up to 30 November).

Table 6A2

Net ITC of financial year = A − A1 - Autofill

Table 6B

Inward supplies (other than imports & reverse charge inward, includes SEZ services) - Mandatory
Break-up of inputs, capital goods, input services.
Refer FORM GSTR-3B Table 4(A)(5).

(FY 2024-25 onward, special reclaim/reversal instructions apply.)

Tables 6C to 6H

Include:

• Unregistered reverse charge
• Registered reverse charge
• Import of goods
• Import of services
• ISD credit
• Reclaimed ITC
  (Mandatory/Autofill as applicable)

Tables 6I to 6O

Sub-totals, differences, transition credits (TRAN-I/II), ITC via ITC-01/02, totals - Autofill/Mandatory as specified

ITC Reversal & Ineligible ITC

Tables 7A - 7H

Include reversals under:
Rule 37, 37A, 38, 39, 42, 43, Section 17(5), and other reversals - Mandatory
Refer FORM GSTR-3B / ITC-03 as applicable.

Tables 7I & 7J

Total ITC reversed and Net ITC available - Autofill

Other ITC-related information

Table 8A

ITC as per GSTR-2B - Autofill

Table 8B

ITC as per 6B - Autofill

Table 8C

Inward supplies received during FY but ITC availed in next FY (up to specified period) - Mandatory

Tables 8D - 8K

Differences, IGST on imports, IGST credit details, lapses - Autofill based on FY rules.

Tax paid details (as declared in returns of the FY)

Tax payment summary by component:
Central Tax, State/UT Tax, IGST, Cess, Interest, Late Fee, Penalty, Others - Mandatory/Autofill

10 to 13. Details of transactions of FY declared in next FY (up to specified period)

Table 10

Supplies/tax declared through invoices, debit notes, amendments (+) - Mandatory

Table 11

Supplies/tax reduced through amendments, credit notes (−) - Mandatory

Table 12

ITC of FY reversed in next FY - Mandatory

Table 13

ITC of FY availed in next FY - Mandatory

(From FY 2024-25 onward, special instructions apply: follow GSTR-3B table references & April-October/30 November rules.)

Differential tax (due to Table 10 & 11 disclosures)

Break-up of payable vs. paid tax under IGST/CGST/SGST/Cess - Mandatory if applicable

Demands & Refunds

Tables 15A-15D

Refund claimed / sanctioned / rejected / pending - Optional

Tables 15E-15G

Tax demands raised / paid / pending - Optional

Composition taxpayers, deemed supplies & goods sent on approval

Table 16A

Supplies received from composition taxpayers - Optional

Table 16B

Deemed supply u/s 143 (principal → job worker) - Optional

Table 16C

Goods sent on approval not returned (deemed supplies) - Optional

HSN-wise summary of outward supplies

Mandatory based on turnover:
HSN-level reporting: 2/4/6 digits based on thresholds.
UQC only for goods.
Use GSTR-1 Table 12.

HSN-wise summary of inward supplies

Optional for small taxpayers.
HSN-digit rules apply based on turnover.

Late fee payable and paid

Mandatory if GSTR-9 filed after the due date.

Footnotes & Special Notes

Statutory references: Notifications 31/2019, 56/2019, 79/2020, 12/2024, 13/2025, 38/2023, 14/2022, 20/2024 etc.
FY-specific special options and consolidated reporting rules apply.

Reference

Pre-prepared Document: GSTR-9 Manual for FY 2024-25 - Updated Instructions (Table-wise)

https://drive.google.com/file/d/1SAIZ5YXD3Rz8cqOOwacaj_XqpAQrfLA-/view?usp=sharing

Contact for more details:

Dr. Muhammed Mustafa C T
Senior Tax Consultant
BRQ Associates, Karandakkad, Kasaragod
???? +91-9633181898
???? www.brqassociates.com