1[FORM GSTR -9]

[See rule 80]

Annual Return

Pt. I Basic Details

1 Financial
Year

2 GSTIN

3A
Legal Name

3B Trade Name
(if any)

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

(Amount in ₹ in all tables)

Nature of Taxable Central State Integrate Cess

Supplies Value Tax Tax / d Tax
UT
Tax

1 2 3 4 5 6

4 Details of advances, inward and outward supplies made

during the financial year on which tax is payable

A Supplies made to
un-registered
persons (B2C)

B Supplies made to
registered persons
(B2B)

C Zero rated supply

(Export) on payment of
tax (except supplies to
SEZs)

D Supply to SEZs on
payment of tax

E Deemed Exports
 F Advances on which tax
has been paid but
invoice has not been
issued (not covered
under (A) to (E)
above)

G Inward supplies on
which tax is to be paid
on reverse charge
basis
114[G1 Supplies on which e-
commerce operator is
required to pay tax as
per section 9(5)
(including
amendments, if
any)
[E-commerce
operator to report]

]
H Sub-total 115[(A to G1
above)]

I Credit Notes issued in

respect of transactions
specified in (B) to (E)
above (-)

J Debit Notes issued in

respect of transactions
specified in (B) to (E)
above (+)

K Supplies / tax
declared through
Amendments (+)

L Supplies / tax reduced

through Amendments
(-)

M Sub-total (I to L
above)

N Supplies and advances

on which tax is to be
paid (H +
M) above

5 Details of Outward supplies made during the financial

year on which tax is not payable

A Zero rated supply

(Export) without
payment of tax
 B Supply to SEZs
without payment of
tax

C Supplies on which tax

is to be paid by the
recipient on reverse
charge basis
114[C1
Supplies on which tax
is to be paid by
ecommerce operators
as per section 9(5)
[Supplier to report]]

D Exempted

E Nil Rated

F Non-GST supply
(includes ‘no supply’)

G Sub-total (A to F
above)
A Total amount of input tax credit
availed through
FORM GSTR-3B (sum total of Table
4A of FORM GSTR-3B)
<Auto <Aut <Au
> o to
> <Auto> >
B Inward supplies (other Inputs
than imports and
inward supplies liable
to reverse charge but
includes services Capital
received from SEZs)
Goods

Input
Services

C Inward supplies Inputs

received from
unregistered persons
liable to reverse
 charge (other than B Capital
above) on which tax is Goods
paid &
ITC availed
Input
Services

D Inputs

Inward supplies
received from
registered persons
liable to reverse charge
(other than B above) on
which tax is paid and Capital
ITC availed Goods
Input
Services

E Import of goods Inputs

(including supplies
from SEZs)
Capital
Goods
F Import of services (excluding inward
supplies from SEZs)

G Input Tax credit received from ISD

H Amount of ITC reclaimed

(other than B above) under the
provisions of the Act
I Sub-total (B to H above)

J Difference (I - A above)

Transition Credit through

TRAN-I (including revisions if
any)
K
L Transition Credit through
TRAN-II

Any other ITC availed but not

M specified above

N Sub-total (K to M above)

O Total ITC availed (I + N

above)
7 Details of ITC Reversed and Ineligible ITC for the financial year

A As per Rule 37

B As per Rule 39

C As per Rule 42

D As per Rule 43

E As per section 17(5)

F Reversal of TRAN-I credit

G Reversal of TRAN-II credit

H Other reversals (pl. specify)

I Total ITC Reversed (Sum of A

to H above)
J Net ITC Available for
Utilization (6O - 7I)
8 Other ITC related information

A ITC as per GSTR-2A (Table 3 &

5 thereof)
<Auto>

<Auto > <Auto > <Auto >

ITC as per sum total of 6(B) <Auto
and 6(H) above >
B
C 2[ITC on inward supplies
(other than imports and inward
supplies liable to reverse
charge but includes services
received from SEZs) received
during the financial year but
availed in the next financial
year up to specified period]
D Difference [A-(B+C)]

E ITC available but not availed

F ITC available but ineligible

IGST paid on import of goods

(including supplies from SEZ)
G
IGST credit availed on import <Auto
of goods (as per 6(E) above) >
H
I Difference (G-H)

ITC available but not availed

on import of goods (Equal to I)
J
Total ITC to be lapsed in <Auto > <Auto > <Auto> <Auto >
current financial year
(E + F + J)
K
Pt.
IV
Details of tax paid as declared in returns filed during the financial
year
Description Tax Paid Paid through ITC
Payable through
cash
Central State Integrated Cess
Tax Tax / Tax
UT
Tax

9
1 2 3 4 5 6 7

Integrated
Tax

Central Tax
 State/UT Tax

Cess

Interest

Late fee

Penalty

Other

Pt. 3[Particulars of the transactions for the financial year declared in

V
returns of the next financial year till the specified period]\

Description Taxable Central State Integrate Cess

Value Tax Tax / d Tax
UT
Tax

1 2 3 4 5 6

10 Supplies / tax
declared through
Amendments
(+) (net of
debit notes)

11 Supplies / tax reduced

through Amendments
(-) (net of credit
notes)

12 Reversal of ITC
availed during
previous financial
year

ITC availed for the

previous financial year
13

14 Differential tax paid on account of declaration in 10 & 11 above

Description Payable Paid

 1 2 3

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt.
VI

Other Information

15 Particulars of Demands and Refunds

Details Central State Integrated Cess Interes Penalty Late

Tax Tax / Tax t Fee
UT /
Tax Other
s

1 2 3 4 5

A Total
Refund
claimed

B Total
Refund
sanctioned

C Total
Refund
Rejected

D Total
Refund
Pending

E Total
demand
of taxes

F Total
taxes
paid in
respect
of E
above
G Total
demands
pending
out of E
above

16 Information on supplies received from composition taxpayers,

deemed supply under section 143 and goods sent on approval
basis
 Details Taxable Central State Integrated Cess
Value Tax Tax Tax
/
UT
Tax

1 2 3 4 5 6

Supplies received from

Composition taxpayers
A

Deemed supply under

Section 143
B

Goods sent on approval

basis but not returned
C

17 HSN Wise Summary of outward supplies

HSN UQC Total Taxable Rate of Central State Integrated Cess

Code Quantity Value Tax Tax Tax Tax
/
UT
Tax

1 2 3 4 5 6 7 8 9

18 HSN Wise Summary of Inward supplies

HSN UQC Total Taxable Rate of Central State Integrated Cess

Code Quantity Value Tax Tax Tax Tax
/
UT
Tax

1 2 3 4 5 6 7 8 9

19 Late fee payable and

paid

Description Payable Paid

1 2 3

A Central Tax

B State Tax

Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed there from and in case of any reduction
in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
 Signature
Place Name of Authorised
Signatory
Date Designation / Status

Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code

2. 4[It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the Financial Year for which the
return is being filed for before filing this return and for FY 2017-18, the details for the period between
July 2017 to March 2018 are to be provided in this return.]

2A. 5[In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining
to the financial year only. The value pertaining to the preceding financial year shall not be reported
here.]

3. 6[****]

4. Part II consists of the details of all outward supplies & advances received during the financial year for
which the annual return is filed. 7[For FY 2017-18,] 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. 8[It may be noted that additional liability for the FY 2017-18 9[or FY 2018-19] 10[or FY 2019-
20] 11[or FY 2020-21] 12[or FY 2021-22] [or FY 2022-23] 114[or FY 2023-24] not declared in FORM
GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input
tax credit 13[****]through this return.] The instructions to fill Part II are as follows:

Table Instructions
No.
4A Aggregate value of supplies made to consumers and
unregistered persons on which tax has been paid shall be
declared here. These will include details of supplies made
through E-Commerce operators and are to be declared as
net of credit notes or debit notes issued in this regard. Table
5, Table 7 along with respective amendments in Table 9 and
Table 10 of FORM GSTR-1 as amended by 114[FORM
GSTR-1A] may be used for filling up these details.

4B Aggregate value of supplies made to registered persons

(including supplies made to UINs) on which tax has been
paid shall be declared here. These will include supplies
made through E-Commerce operators but shall not include
supplies on which tax is to be paid by the recipient on
reverse charge basis. Details of debit and credit notes are to
be mentioned separately. Table 4A and Table 4C of FORM
GSTR-1 as amended by 114[FORM GSTR-1A] may be
used for filling up these details.
4C Aggregate value of exports (except supplies to SEZs) on
which tax has been paid shall be declared here. Table 6A of
FORM GSTR-1 as amended by 114[FORM GSTR-1A]
may be used for filling up these details.
4D Aggregate value of supplies to SEZs on which tax has been
paid shall be declared here. Table 6B of GSTR-1 may be used
for filling up these details.
4E Aggregate value of supplies in the nature of deemed exports
on which tax has been paid shall be declared here. Table 6C
of FORM GSTR-1 as amended by 114[FORM GSTR-1A]
may be used for filling up these details.
4F Details of all unadjusted advances i.e. advance has been
received and tax has been paid but invoice has not been
issued in the current year shall be declared here. Table 11A
of FORM GSTR-1 as amended by 114[FORM GSTR-1A]
may be used for filling up these details.
4G Aggregate value of all inward supplies (including advances
and net of credit and debit notes) on which tax is to be paid
by the recipient (i.e.by the person filing the annual return)
on reverse charge basis. This shall include supplies received
from registered persons, unregistered persons on which tax
is levied on reverse charge basis. This shall also include
 aggregate value of all import of services. Table 3.1(d) of
FORM GSTR-3B may be used for filling up these details.
114[4G1 Aggregate values of all the supplies (net of amendments) on
which tax is to be paid by the ecommerce operators under
section 9(5) is to be reported by e-commerce operator. Table
15 and 15A of FORM GSTR-1 may be referred for filling up
these details.]

4-I Aggregate value of credit notes issued in respect of B to B

supplies (4B), exports (4C), supplies to SEZs (4D) and
deemed exports (4E) shall be declared here. Table 9B of
FORM GSTR-1 as amended by 114[FORM GSTR-1A] may
be used for filling up these details.
14[For 15[FY 2017-18, 2018-19 16[,2019-20 and 2020-21]],
the registered person shall have an option to fill Table 4B to
Table 4E net of credit notes in case there is any difficulty in
reporting such details separately in this table]
4J Aggregate value of debit notes issued in respect of B to B
supplies (4B), exports (4C), supplies to SEZs (4D) and
deemed exports (4E) shall be declared here. Table 9B of
FORM GSTR-1 as amended by 114[FORM GSTR-1A]
may be used for filling up these details.
17[For 18[FY 2017-18, 2018-19 19[,2019-20 and 2020-21]],
the registered person shall have an option to fill Table 4B to
Table 4E net of debit notes in case there is any difficulty in
reporting such details separately in this table]

4K & 4L Details of amendments made to B to B supplies (4B), exports

(4C), supplies to SEZs (4D) and deemed exports (4E), credit
notes (4-I), debit notes (4J) and refund vouchers shall be
declared here. Table 9A and Table 9C of FORM GSTR-1 as
amended by 114[FORM GSTR-1A] may be used for filling
up these details.
20 [For 21 [FY 2017-18, 2018-19 22 [, 2019-20 and 2020-21]],
the registered person shall have an option to fill Table 4B to
Table 4E net of amendments in case there is any difficulty in
reporting such details separately in this table]
5A Aggregate value of exports (except supplies to SEZs) on
which tax has not been paid shall be declared here. Table 6A
of FORM GSTR-1 as amended by 114[FORM GSTR-1A]
may be used for filling up these details.
5B Aggregate value of supplies to SEZs on which tax has not
been paid shall be declared here. Table 6B of GSTR-1 may be
used for filling up these details.
5C Aggregate value of supplies made to registered persons on
which tax is payable by the recipient on reverse charge
basis. Details of debit and credit notes are to be mentioned
separately. Table 4B of FORM GSTR-1 as amended by
114[FORM GSTR-1A] may be used for filling up these
details.
114[5C1 Aggregate values of supplies (net of amendments) made by
suppliers through e-commerce operators on which e-
commerce operators are liable to pay taxes under section
9(5) is required to be reported here by supplier. Table 14(b)
and 14A(b) of FORM GSTR-1 may be referred for filling up
these details.]
5D,5E Aggregate value of exempted, Nil Rated and Non-GST
and 5F supplies shall be declared here. Table 8 of FORM GSTR-1
as amended by 114[FORM GSTR-1A] may be used for
filling up these details. The value of “no supply” shall be
declared under Non-GST supply (5F). 23[For 24[FY 2017-18,
2018-19 25[,2019-20 and 2020-21]], the registered person
shall have an option to either separately report his supplies
as exempted, nil rated and Non GST supply or report
consolidated information for all these three heads in the
“exempted” row only.]
26[ For FY 2021-22, the registered person shall report Non-
GST supply (5F) separately and shall have an option to either
separately report his supplies as exempted and nil rated
supply or report consolidated information for these two
heads in the “exempted” row only.]
114[For FY 2023-24, the registered person shall report Non-
 GST supply (5F) separately and shall have an option to either
separately report his supplies as exempted and nil rated
supply or report consolidated information for these two
heads in the ―exempted row only.]

5H Aggregate value of credit notes issued in respect of supplies

declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here.
Table 9B of FORM GSTR-1 as amended by 114[FORM
GSTR-1A] may be used for filling up these details.
27 [For 28 [FY 2017-18, 2018-19, 29 [2019-20, 115[2021-22,
2022-23 and 2023-24‖]]], the registered person shall have an
option to fill Table 5A to 5F net of credit notes in case there
is any difficulty in reporting such details separately in this
table.]
5I Aggregate value of debit notes issued in respect of supplies
declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared
here. Table 9B of FORM GSTR-1 as amended by
114[FORM GSTR-1A] may be used for filling up these
details.
30 [For 31 [FY 2017-18, 2018-19, 32 [2019-20, 2020-21 and
2021-22]], the registered person shall have an option to fill
Table 5A to 5F net of debit notes in case there is any
difficulty in reporting such details separately in this table.]
5J & 5K Details of amendments made to exports (except supplies to
SEZs) and supplies to SEZs on which tax has not been paid
shall be declared here. Table 9A and Table 9C of FORM
GSTR-1 as amended by 114[FORM GSTR-1A] may be
used for filling up these details.
33 [For 34 [FY 2017-18, 2018-19, 35 [2019-20, 2020-21 and
2021-22]], the registered person shall have an option to fill
Table 5A to Table 5F net of amendments in case there is any
difficulty in reporting such details separately in this table.]
5N Total turnover including the sum of all the supplies (with
additional supplies and amendments) on which tax is payable
and tax is not payable shall be declared here. This shall also
include amount of advances on which tax is paid but invoices
have not been issued in the current year. However, this shall
not include the aggregate value of inward supplies on which
tax is paid by the recipient (i.e. by the person filing the
annual return) on reverse charge basis 114[and supplies on
which ecommerce operators are required to pay taxes under
section 9(5).].

5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which
the annual return is filed. The instructions to fill Part III are as follows:

Table Instructions
No.
6A Total input tax credit availed in Table 4A of FORM GSTR-3B
for the taxpayer would be auto-populated here.

6B Aggregate value of input tax credit availed on all inward

supplies except those on which tax is payable on reverse
charge basis but includes supply of services received from
SEZs shall be declared here. It may be noted that the total
ITC availed is to be classified as ITC on inputs, capital goods
and input services. Table 4(A)(5) of FORM GSTR-3B may
be used for filling up these details. This shall not include
ITC which was availed, reversed and then reclaimed in the
ITC ledger. This is to be declared separately under 6(H)
below.
(a) 36[For FY 2017-18 and 2018-19, the
registered person shall have an option
to either report the breakup of input
tax credit as inputs, capital goods and
input services or report the entire
input tax credit under the “inputs” row
only.] 37[For 115[FY 2019-20, 2020-21,
2021-22, 2022-23 and 2023-24], the
registered person shall report the
breakup of input tax credit as capital
goods and have an option to either
report the breakup of the remaining
amount as inputs and input services or
 report the entire remaining amount
under the “inputs” row only.]

6C Aggregate value of input tax credit availed on all inward

supplies received from unregistered persons (other than
import of services) on which tax is payable on reverse
charge basis shall be declared here. It may be noted that the
total ITC availed is to be classified as ITC on inputs, capital
goods and input services. Table 4(A)(3) of FORM GSTR-3B
may be used for filling up these details.
39[For FY 2017-18 and 2018-19, the registered person shall
have an option to either report the breakup of input tax
credit as inputs, capital goods and input services or report
the entire input tax credit under the “inputs” row only.
40[For 41[FY 2019-20, 2020-21and 2021-22], the registered
person shall report the breakup of input tax credit as capital
goods and have an option to either report the breakup of the
remaining amount as inputs and input services or report the
entire remaining amount under the ―inputs‖ row only]
(a) For 42[FY 2017-18, 2018-19 115[FY 2019-20, 2020-
21, 2021-22, 2022-23 and 2023-24]], the registered person
shall have an option to either report Table 6C and 6D
separately or report the consolidated details of Table 6C and
6D in Table 6D only.]

6D Aggregate value of input tax credit availed on all inward

supplies received from registered persons on which tax is
payable on reverse charge basis shall be declared here. It
may be noted that the total ITC availed is to be classified as
ITC on inputs, capital goods and input services. Table 4(A)
(3) of FORM GSTR-3B may be used for filling up these
details.
44[For FY 2017-18 and 2018-19, the registered person shall
have an option to either report the breakup of input tax
credit as inputs, capital goods and input services or report
the entire input tax credit under the “inputs” row only.
45[For 46[FY 2019-20, 2020-21 and 2021-22] the registered
person shall report the breakup of input tax credit as capital
goods and have an option to either report the breakup of the
remaining amount as inputs and input services or report the
entire remaining amount under the “inputs” row only]
(a) For 47[FY 2017-18, 2018-19 115[FY 2019-20, 2020-
21, 2021-22, 2022-23 and 2023-24]], the registered
person shall have an option to either report Table
6C and 6D separately or report the consolidated
details of Table 6C and 6D in Table 6D only.]

6E Details of input tax credit availed on import of goods

including supply of goods received from SEZs shall be
declared here. It may be noted that the total ITC availed is
to be classified as ITC on inputs and capital goods. Table
4(A)(1) of FORM GSTR-3B may be used for filling up these
details.
49[For FY 2017-18 and 2018-19, the registered person
shall have an option to either report the breakup of input
tax credit as inputs and capital goods or report the entire
input tax credit under the “inputs” row only.]
(a) 50[For 115[FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-
24] the registered person shall report the breakup of input tax
credit as capital goods and have an option to either report the
breakup of the remaining amount as inputs and input services or
report the entire remaining amount under the “inputs” row
only.]

86

6F Details of input tax credit availed on import of services

(excluding inward supplies from SEZs) shall be declared
here. Table 4(A)(2) of FORM GSTR3B may be used for
 filling up these details.
6G Aggregate value of input tax credit received from input
service distributor shall be declared here. Table 4(A)(4) of
FORM GSTR-3B may be used for filling up these details.

6H Aggregate value of input tax credit availed, reversed and

reclaimed under the provisions of the Act shall be declared
here.
6J The difference between the total amount of input tax credit
availed through FORM GSTR-3B and input tax credit
declared in row B to H shall be declared here. Ideally, this
amount should be zero.
6K Details of transition credit received in the electronic credit
ledger on filing of FORM GST TRAN-I including revision of
TRAN-I (whether upwards or downwards), if any shall be
declared here.
6L Details of transition credit received in the electronic credit
ledger after filing of FORM GST TRAN-II shall be declared
here.
6M Details of ITC availed but not covered in any of heads
specified under 6B to 6L above shall be declared here.
Details of ITC availed through FORM ITC-01 and FORM
ITC-02 in the financial year shall be declared here.
7A, 7B, Details of input tax credit reversed due to ineligibility or
7C, 7D, reversals required under rule 37, 39, 42 and 43 of the CGST
7E, 7F, Rules, 2017 shall be declared here. This column should also
7G and contain details of any input tax credit reversed under section
7H 17(5) of the CGST Act, 2017 and details of ineligible transition
credit claimed under FORM GST TRAN-I or FORM GST
TRAN-II and then subsequently reversed. Table 4(B) of
FORM GSTR-3B may be used for filling up these details. Any
ITC reversed through FORM ITC -03 shall be declared in 7H.
If the amount stated in Table 4D of FORM GSTR-3B was not
included in table 4A of FORM GSTR-3B, then no entry should
be made in table 7E of FORM GSTR-9. However, if amount
mentioned in table 4D of FORM GSTR3B was included in
table 4A of FORM GSTR-3B, then entry will come in 7E of
FORM GSTR-9.
52[For 53[FY 2017-18, 2018-19, 54[2019-20, 2020-21 and
115[2021-22, 2022-23 and 202324]]], the registered person
shall have an option to either fill his information on reversals
separately in Table 7A to 7E or report the entire amount of
reversal under Table
7H only. However, reversals on account of TRAN-1 credit
(Table 7F) and TRAN-2 (Table 7G) are to be mandatorily
reported.]

8A The total credit available for inwards supplies (other than

imports and inwards supplies liable to reverse charge but
includes services received from SEZs 114[and supplies
received from E-commerce operators]) pertaining to 55[the
financial year for which the return is being for] and reflected
in FORM GSTR-2A (table 3 & 5 only) shall be auto-
populated in this table. This would be the aggregate of all
the input tax credit that has been declared by the
corresponding suppliers 114[including ecommerce operators]
in their FORM GSTR-1 as amended by 114[FORM GSTR-
1A]. 56[For FY 2017-18,] 57[It may be noted that the FORM
GSTR-2A generated as on the 1st May, 2019 shall be auto-
populated in this table.]
58[For FY 2018-19, It may be noted that the FORM GSTR-
2A generated as on the 1st November, 2019 shall be auto-
populated in this table. For FY 2017-18 and 2018-19, the
registered person shall have an option to upload the details
for the entries in Table 8A to 8D duly signed, in PDF format
in FORM GSTR-9C
(without the CA certification).]
59[For FY 2019-20, it may be noted that the details from
FORM GSTR-2A generated as on the 1st November, 2020
shall be auto-populated in this table.]

114[However, for FY 2023-24 onwards, the total credit

available for inwards supplies (other than imports and
 inwards supplies liable to reverse charge but includes
services received from SEZs) pertaining to the financial year
for which the return is being furnished and reflected in table
3(I) of FORM
GSTR-2B shall be auto-populated in this table.]
8B The input tax credit as declared in Table 6B and 6H shall be
auto-populated here.
60[For FY 2017-18 and 2018-19, the registered person shall
have an option to upload the details for the entries in Table
8A to 8D duly signed, in PDF format in FORM GSTR-9C
(without the CA certification).]
8C 61[Aggregate value of input tax credit availed on all inward
supplies (except those on which tax is payable on reverse
charge basis but includes supply of services received from
SEZs) received during the financial year for which the
annual return is being filed for but credit on which was
availed in the next financial year within the period specified
under Section 16(4) of the CGST Act, 2017]
8D Aggregate value of the input tax credit which was available
in FORM GSTR2A (table 3 & 5 only) but not availed in
FORM GSTR-3B returns shall be computed based on values
of 8A, 8B and 8C.
However, there may be circumstances where the credit
availed in FORM GSTR-3B was greater than the credit
available in FORM GSTR-2A. In such cases, the value in
row 8D shall be negative.
62[For FY 2017-18 and 2018-19, the registered person shall
have an option to upload the details for the entries in Table
8A to Table 8D duly signed, in PDF
format in FORM GSTR-9C (without the CA certification). ]
8E & 8F The credit which was available and not availed in FORM
GSTR-3B and the credit was not availed in FORM GSTR-
3B as the same was ineligible shall be declared here.
Ideally, if 8D is positive, the sum of 8E and 8F shall be equal
to 8D.
8G Aggregate value of IGST paid at the time of imports
(including imports from SEZs) during the financial year shall
be declared here.
8H The input tax credit as declared in Table 6E shall be auto-
populated here.
8K The total input tax credit which shall lapse for the current
financial year shall be computed in this row.

6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-
3B may be used for filling up these details.

7. 63[For FY 2017-18,] Part V consists of particulars of transactions for the previous financial year but paid
in the FORM GSTR-3B 64[between April 2018 to March 2019]. 65[For FY 2018-19, Part V consists of
particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April
2019 to September 2019].
66[For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the
FORM GSTR-3B between April 2020 to September 2020.]
67[For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the Form
GSTR-3B between April 2021 to September 2021.]
68[For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in Form
GSTR-3B 69[of April, 2022 to October, 2022 filed upto 30th November, 2022 114[For FY 2023-24, Part V consists of
particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October,
2024 filed upto 30th November, 2024]].]
The instructions to fill Part V are as follows:
Table Instructions
No.
10 & 11 70[For FY 2017-18, ] Details of additions or amendments to
any of the supplies already declared in the returns of the
previous financial year but such amendments were furnished
in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of
April 71[2018 to March 2019] shall be declared here.
72[For FY 2018-19, Details of additions or amendments to
any of the supplies already declared in the returns of the
previous financial year but such amendments were furnished
in Table 9A, Table 9B and Table 9C of FORM
GSTR-1 of April, 2019 to September, 2019 shall be declared
here.]
73[For FY 2019-20, Details of additions or amendments to
 any of the supplies already declared in the returns of the
previous financial year but such amendments were
furnished in Table 9A, Table 9B and Table 9C of FORM
GSTR-1 of April 2020 to September 2020 shall be declared
here.]
74[For FY 2020-21, details of additions or amendments to
any of the supplies already declared in the returns of
previous financial year but such amendments were furnished
in Table 9A, Table 9B and Table 9C of Form GSTR-1 of
April 2021 to September 2021 shall be declared here.]
75[For FY 2021-22, details of additions or amendments to
any of the supplies already declared in the returns of
the previous financial year but such amendments were
furnished in Table 9A, Table 9B and Table 9C of FORM
GSTR-1 of 76[April, 2022 to October, 2022 filed upto 30th
November, 2022] shall be declared here.]
114[For FY 2023-24, details of additions or amendments to
any of the supplies already declared in the returns of the
previous financial year but such amendments were
furnished in Table 9A, Table 9B and Table 9C of FORM
GSTR-1 of April, 2024 to October, 2024 filed upto 30th
November, 2024 shall be declared here]
12 77[For FY 2017-18,] Aggregate value of reversal of ITC
which was availed in the previous financial year but reversed
in returns filed for the months of April 78[2018 to March
2019] shall be declared here. Table 4(B) of FORM GSTR-3B
may be used for filling up these details.
79[For FY 2018-19, Aggregate value of reversal of ITC which
was availed in the previous financial year but reversed in
returns filed for the months of April 2019 to September 2019
shall be declared here. Table 4(B) of FORM GSTR-3B may
be used for filling up these details.
80[For FY 2019-20, Aggregate value of reversal of ITC which
was availed in the previous financial year but reversed in
returns filed for the months of April, 2020 to September,
2020 shall be declared here. Table 4(B) of FORM GSTR-3B
may be used for filling up these details. For FY 2019-20, the
registered person shall have an option to not fill this table.]
81[For FY 2020-21, aggregate value of reversal of ITC which
was availed in the previous financial year but reversed in
returns filed for the months of April 2021 to September 2021
shall be declared here. Table 4(B) of FORM GSTR-3B may
be used for filling up these details.]
82[For FY 2021-22, aggregate value of reversal of ITC
which was availed in the previous financial year but
reversed in returns filed for the months of 83[April, 2022 to
October, 2022 upto 30th November, 2022] shall be declared
here. Table 4(B) of FORM GSTR-3B may be used for filling
up these details.] For 84[FY 2017-18, 2018-19, 85[2019-20,
2020-21 and 2021-22]], the registered person shall have an
option to not fill this table.]
114[For FY 2023-24, aggregate value of reversal of ITC
which was availed in the previous financial year but
reversed in returns filed for the months of April, 2024 to
October, 2024 filed upto 30th November, 2024 shall be
declared here. Table 4(B) of FORM GSTR-3B may be used for
filling up these details]
13 86[For FY 2017-18,] details of ITC for goods or services
received in the previous financial year but ITC for the same
was availed in returns filed for the months of April 87[2018 to
March 2019] shall be declared here. Table 4(A) of FORM
GSTR-3B may be used for filling up these details. However,
any ITC which was reversed in the FY 2017-18 as per second
proviso to sub- section (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.
88[For FY 2018-19, details of ITC for goods or services
received in the previous financial year but ITC for the same
was availed in returns filed for the months of April, 2019 to
September, 2019 shall be declared here. Table 4(A) of
FORM GSTR-3B may be used for filling up these details.
 However, any ITC which was reversed in the FY 2018-19 as
per second proviso to sub-section (2) of section 16 but was
reclaimed in FY 2019-20, the details of such ITC reclaimed
shall be furnished in the annual return for FY 2019-20.
89[For FY 2019-20, Details of ITC for goods or services
received in the previous financial year but
ITC for the same was availed in returns filed for the months
of April, 2020 to September, 2020 shall be declared here.
Table 4(A) of FORM GSTR-3B may be used for filling up
these details. However, any ITC which was reversed in the
FY 2019-20 as per second proviso to sub-section (2) of
section 16 but was reclaimed in FY 2020-21, the details of
such ITC reclaimed shall be furnished in the annual return
for FY 2020-21.]
90[For FY 2020-21, details of ITC for goods or services
received in the previous financial year but ITC for the same
was availed in the returns filed for the month of April 2021
to September 2021 shall be declared here. Table 4(A) of
FORM GSTR-3B may be used for filling up these details.
However, any ITC which was reversed in the FY 2020-21 as
per second proviso to sub-section (2) of section 16 but was
reclaimed in FY 2021-22, details of such ITC reclaimed shall
be furnished in the annual return for FY 2021-22.]
91[For FY 2021-22, details of ITC for goods or services
received in the previous financial year but ITC for the
same was availed in returns filed for the months of
92[April, 2022 to October, 2022 upto 30th November, 2022]
shall be declared here. Table 4(A) of FORM GSTR-3B
may be used for filling up these details. However, any ITC
which was reversed in the FY 202122 as per second proviso
to sub-section (2) of section 16 but was reclaimed in FY
2022-23, the details of such ITC reclaimed shall be
furnished in the annual return for FY 2022-23.]
For 93[FY 2017-18, 2018-19, 94[2019-20, 2020-21 and
115[2021-22, 2022-23 and 2023-24]]], the registered person
shall have an option to not fill this table.]
114[For FY 2023-24, details of ITC for goods or services
received in the previous financial year but ITC for the same
was availed in returns filed for the months of April, 2024 to
October, 2024 filed upto 30th November, 2024 shall be
declared here. Table 4(A) of FORM GSTR3B may be used
for filling up these details. However, any ITC which was
reversed in the FY 2023-24 as per second proviso to
subsection (2) of section 16 but was reclaimed in FY 2024-
25, the details of such ITC reclaimed shall be furnished in
the annual return for FY 2024-25]

8. Part VI consists of details of other information. The instructions to fill Part VI are as follows:

Table Instructions
No.

15A, Aggregate value of refunds claimed, sanctioned, rejected

15B, and pending for processing shall be declared here. Refund
15C and claimed will be the aggregate value of all the refund claims
15D filed in the financial year and will include refunds which
have been sanctioned, rejected or are pending for
processing. Refund sanctioned means the aggregate value of
all refund sanction orders. Refund pending will be the
aggregate amount in all refund application for which
acknowledgement has been received and will exclude
provisional refunds received. These will not include details
of non-GST refund claims.
95[For 96[FY 2017-18, 2018-19, 97[2019-20, 2020-21 and
115[2021-22,
2022-23 and 2023-24]]], the registered person
shall have an option to not fill this table.]
15E, Aggregate value of demands of taxes for which an order
15F and confirming the demand has been issued by the adjudicating
15G authority shall be declared here. Aggregate value of taxes
paid out of the total value of confirmed demand as declared
in 15E above shall be declared here. Aggregate value of
demands pending recovery out of 15E above shall be
 declared here.

98[For 99[FY 2017-18, 2018-19, 100[2019-20, 2020-21 and

2021-22]], the registered person shall have an option to not
fill this table.]
16A Aggregate value of supplies received from composition
taxpayers shall be declared here. Table 5 of FORM GSTR-
3B may be used for filling up these details.
101[For 102[FY 2017-18, 2018-19, 103[2019-20, 2020-21 and
2021-22]], the registered person shall have an option to not
fill this table.]
16B Aggregate value of all deemed supplies from the principal to
the job-worker in terms of sub-section (3) and sub-section
(4) of Section 143 of the CGST Act shall be declared here.
104[For 105[FY 2017-18, 2018-19, 106[2019-20, 2020-21 and
2021-22]], the registered person shall have an option to not
fill this table.]
16C Aggregate value of all deemed supplies for goods which
were sent on approval basis but were not returned to the
principal supplier within one eighty days of such supply
shall be declared here.
107[For 108[FY 2017-18, 2018-19, 109[2019-20, 2020-21 and
2021-22]], the registered person shall have an option to not
fill this table.]
17 & 18 Summary of supplies effected and received against a
particular HSN code to be reported only in this table. It will
be optional for taxpayers having annual turnover upto ₹ 1.50
Cr. It will be mandatory to report HSN code at two digits
level for taxpayers having annual turnover in the preceding
year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits‘
level for taxpayers having annual turnover above ₹ 5.00 Cr.
110 [From FY 2021-22 onwards, it shall be mandatory to
report HSN code at six digits level for taxpayers
having annual turnover in the preceding year above ₹ 5.00
Cr and at four digits level for all B2B supplies for taxpayers
having annual turnover in the preceding year upto ₹ 5.00
Cr.] UQC details to be furnished only for supply of goods.
Quantity is to be reported net of returns. Table 12 of FORM
GSTR1 114[as amended by FORM GSTR-1A] may be used
for filling up details in Table 17. It may be noted that this
summary details are required to be declared only for those
inward supplies which in value independently account for 10
% or more of the total value of inward supplies.
111 [For 112 [FY 2017-18, 113 [2018-19, 2019-20 and
115[2021-22, 2022-23 and 2023-24]]], the registered person
shall have an option to not fill this table.]
114[For FY 2021-22, the registered person shall have an
option to not fill Table 18.]
19 Late fee will be payable if annual return is filed after the due
date.

9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared
in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided
in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.]

1 Substituted by Notification No. 74/2018-Central Tax, dated 31.12.2018.

2 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
3 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
4 Substituted vide Notification No. 56/2019 – Central Tax, dt.14.11.2019.
5 Inserted (w.e.f. 15.10.2020) vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
6 Omitted vide Notification No. 31/2019- Central Tax, dated 28.06.2019.
7 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019. 8 Inserted vide
Notification No. 31/2019- Central Tax, dated 28.06.2019.
9 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
10 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
11 Inserted (w.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30-7-2021 12
Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022. 13 Omitted by
 Notification No. 56/2019 – Central Tax, dated 14.11.2019.
14 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019 . 15 Substituted by
Notification No. 79/2020- Central Tax, dated 15.10.2020.
16 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
17 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
18 Substituted by Notification No. 79/2020 - Central Tax, dated 15.10.2020.
19 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
20 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
21 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.

22 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
23 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
24 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
25 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
26 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
27 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
28 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
29 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 30 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
31 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
32 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 33 Inserted vide

Notification No. 56/2019 – Central Tax, dated 14.11.2019. 34 Substituted by Notification

No. 79/2020- Central Tax, dated 15.10.2020
35 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
36 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
37 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
38 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
39 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
40 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
41 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
42 Substituted by Notification No. 79/2020 Central Tax, dated 15.10.2020.
43 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
44 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
45 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
46 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
47 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
48 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
49 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
50 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
51 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 52 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
53 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
54 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
55 Substituted by Notification No. 56/2019 – Central Tax, dated 14.11.2019.
56 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
57 Inserted vide Notification No. 31/2019- Central Tax, dated 28.06.2019.
58 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019. 59 Inserted vide
Notification No. 79/2020- Central Tax, dated 15.10.2020.
60 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
61 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
62 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
63 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
64 Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
65 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
66 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
67 Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
68 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
69 Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022. 70 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
71 Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
72 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
73 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
74 Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
75 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
76 Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022. 77 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
78 Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
79 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
80 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
81 Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
82 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
83 Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022.

84 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.

85 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 86 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
87 Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
88 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
89 Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
90 Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
91 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
92 Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022.
93 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
94 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 95 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
96 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
97 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 98 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
99 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
100 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 101 Inserted
vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
102 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
103 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 104 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
105 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
106 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. 107 Inserted vide
Notification No. 56/2019 – Central Tax, dated 14.11.2019.
108 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
109 Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
110 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
111 Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
112 Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
113 Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated
30.07.2021. 114 Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
114 Inserted vide Notification No. 12/2024 – Central Tax, dated 10.07.2024.
115 Substituted vide Notification No. 12/2024 – Central Tax, dated 10.07.2024.