What data needs to be filled in GSTR-9 and what are the data optional in GSTR-9 for 2024-25 (Annual Return under GST) (GSTR-9 Explanation).

 GSTR-9_INSTRUCTION FOR 2024-25.

OVERVIEW OF FORM GSTR-9.

Part	Table No.	Remark
I	1, 2, 3A, 3B	Basic Details {i.e. Financial Year, GSTIN, Legal Name, Trade Name (if any)}.
II	4, 5	Details of Outward and inward supplies made during the financial year.
III	6, 7, 8	Details of ITC for the financial year.
IV	9	Details of tax paid as declared in returns filed during the financial year.
V	10, 11, 12, 13, 14	Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.
VI	15, 16, 17, 18, 19	Other Information.

PRE-REQUISITES.

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.

 

SPECIAL NOTES: -

·        Against table numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only for which annual return is being filed. The value pertaining to the preceding financial year shall not be reported here.

·        Taxpayers cannot claim input tax credit through this return.

·        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 or electronic credit ledger.

 

PART – I: - BASIC DETAILS.

Table 1: - Financial Year.

Table 2: - GSTIN.

Table 3A: - Legal Name.

Table 3B: - Trade Name (if any).

 

PART – II: - DETAILS OF OUTWARD AND INWARD SUPPLIES MADE DURING THE FINANCIAL YEAR.

Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. 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. It may be noted that additional liability for the FY 2017-18 or FY 2018-19 or FY 2019- 20 or FY 2020-21 or FY 2021-22 or FY 2022-23 or FY 2023-24 or FY 2024-25 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return.

 

 

Table 4: - Details of advances, inward and outward supplies made during the financial year on which tax is payable.

 

Table No.	Instruction	Remark	Optional / Mandatory
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 FORM GSTR-1A may be used for filling up these details.	B2C Sales (Net of Credit & Debit Note).	Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	B2B Sales (Excluding Debit & Credit Note).	Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	Direct Export with payment of Tax.	Mandatory.
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.	Supply to SEZ with payment of Tax.	Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	Deemed Export with payment of Tax.	Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	Unadjusted Advance.	Mandatory.
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.	RCM on Inward Supplies.	Mandatory.
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.	Supply U/s 9(5) by ECO {i.e. RCM Supply of ECO}. [i.e. supply of Ola & Uber and Sweegy and Zomato].	Mandatory.
H	Sub-total (A to G1 above)
4I	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 FORM GSTR-1A may be used for filling up these details.	Credit Note for Table 4B: - B2B, 4C: - Direct Export, 4D: - SEZ, 4E: - Deemed Export.	2017-18 to 2020-21: - Option to consolidate with above supplies. AND From 2021-22: - Mandatory.
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 FORM GSTR-1A] may be used for filling up these details.	Debit Note for Table 4B: - B2B, 4C: - Direct Export, 4D: - SEZ, 4E: - Deemed Export.	2017-18 to 2020-21: - Option to consolidate with above supplies. AND From 2021-22: - Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	Amendments for Table 4B: - B2B, 4C: - Direct Export, 4D: - SEZ, 4E: - Deemed Export, 4I: - Debit Note. 4J: - Credit Note, & Refund Vouchers.	2017-18 to 2020-21: - Option to consolidate with above supplies. AND From 2021-22: - Mandatory.
4M	Sub-total (I to L above).
4N	Supplies and advances on which tax is to be paid (H +M) above.

Table 5: - Details of Outward supplies made during the financial year on which tax is not payable.

Table No.	Instruction	Remark	Optional / Mandatory
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 FORM GSTR-1A may be used for filling up these details.	Direct Export without payment of Tax.	Mandatory.
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.	Supply to SEZ without payment of Tax.	Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	RCM on Outward Supplies.	Mandatory.
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.	Supplies made through ECO {i.e. Supplies by Restaurant through Sweegy or Zomato Platform}.	Mandatory.
5D	Aggregate value of exempted supplies shall be declared here. Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.	Exempted Supplies.	Mandatory.
5E	Aggregate value of nil rated supplies shall be declared here. Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.	Nil Rated Supplies.	Option to consolidate with Exempted Supplies since inception.
5F	Aggregate value of non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 as amended by FORM GSTR-1A may be used for filling up these details.	Non-GST Supplies.	From 2017-18 to 2020-21: - Option to consolidate with Exempted, & From 2021-22 onward it is Mandatory to show separately.
5G	Sub-total (A to F above).
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 FORM GSTR-1A may be used for filling up these details.	Credit Notes for Table 5A: - Direct Export, 5B: - SEZ, 5C: - RCM on Outward Supplies, 5D: - Exempted, 5E: - Nil rated, 5F: - non-GST.	Option to consolidate with above supplies.
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 FORM GSTR-1A may be used for filling up these details.	Debit Notes for Table 5A: - Direct Export, 5B: - SEZ, 5C: - RCM on Outward Supplies, 5D: - Exempted, 5E: - Nil rated, 5F: - non-GST.	From 2017-18 to 2021-22: - Option to consolidate with above supplies. AND From 2022-23: - Mandatory.
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 FORM GSTR-1A may be used for filling up these details.	Amendments for Table 5A: - Direct Export, 5B: - SEZ, 5C: - RCM on Outward Supplies, 5D: - Exempted, 5E: - Nil rated, 5F: - non-GST.	From 2017-18 to 2021-22: - Option to consolidate with above supplies. AND From 2022-23: - Mandatory.
5L	Sub-Total (H to K above).
5M	Turnover on which tax is not to be paid (G + L above).
5N	Total Turnover (including advances) (4N + 5M - 4G above).

 

PART – III: - DETAILS OF ITC FOR THE FINANCIAL YEAR.

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.

 

Table 6: - Details of ITC availed during the financial year.

Table No.	Instruction	Remark	Optional / Mandatory
6A	Total input tax credit availed in Table 4A of FORM GSTR-3B for the financial year would be auto-populated here.	ITC Availed during the financial year.	Auto-Populated.
6A1	ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37-Non-Payment of consideration or rule 37A Non-Payment of tax by supplier) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below.	ITC related to previous financial year AND included in 6A above.	Mandatory.
6A2	Net ITC of the financial year =(A-A1)].
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. However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H.	All other ITC Availed.	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 “Input” row only. For FY 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 and 2024-25, 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 “Input” 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. For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 and 2024-25, 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.	RCM (Other than import of service) on inward supply on which tax is paid & ITC availed. (FROM UNREGISTERED PERSON).	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. For 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.
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. For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 and 2024-25, 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.	RCM (Other than import of service) on inward supply on which tax is paid & ITC availed. (FROM REGISTERED PERSON).	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. For 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.
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.	ITC on Import of goods (Including supply of goods from SEZ).	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. For 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.
6F	Details of ITC 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.	ITC on Import of services. (RCM).	Mandatory.
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.	ITC received from ISD.	Mandatory.
6H	Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) which was availed (for the first time) should be declared in Table 6B above. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here. Also, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as it is to be reported in the Table 6A1 above.	Reclaimed ITC (Related only to Rule 37 - reversal of ITC in the case of non-payment of consideration & 37A - Reversal of ITC in the case of non-payment of tax by the supplier.	Mandatory.
6I	Sub-total (B to H above).
6J	Difference (I-A2 above).	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.	Transition Credit (TRAN-I).	Mandatory.
6L	Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.	Transition Credit (TRAN-II).	Mandatory.
6M	Details of ITC availed through FORM ITC-01, FORM ITC-02 and ITC-02A (i.e. ITC availed through Forms other than GSTR 3B, TRAN-1 and TRAN-II) in the financial year shall be declared here.	ITC availed through ITC-01 - Claiming ITC on goods held in stock. ITC-02 - Transferring unutilized ITC. ITC-02A - Transferring unutilized ITC between multiple business locations within the same State or Union Territory.	Mandatory.
6N	Sub-total (K to M above).
6O	Total ITC availed (I + N above).

 

Table 7: - Details of ITC Reversed and Ineligible ITC for the financial year.

Table No.	Instruction	Remark	Optional / Mandatory
7A,7A1, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H	Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 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.	Ineligible ITC u/s 17(5) or reversal required u/r 37, 39, 42, 43.	For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 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.
7I	Total ITC Reversed (Sum of A to H above).
7J	Net ITC Available for Utilization (6O - 7I).

 

Table 8: - Other ITC related information.

Table No.	Instruction	Remark	Optional / Mandatory
8A	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.	GSTR2B auto populated.	Auto populated.
8B	The input tax credit as declared in Table 6B shall be auto-populated here.	ITC as per Table 6B.	Auto populated.
8C	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.	Current year ITC taken in next year.	Mandatory.
8D	Difference [A-(B+C)].
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.	ITC not availed OR Ineligible.
8G	Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.	IGST Paid on Import of goods (Including Import from SEZs).	Mandatory.
8H	The input tax credit availed in the financial year as declared in Table 6E shall be auto- populated here.	IGST as per Table 6E.	Auto populated.
8H1	Out of 8G, the input tax credit on Import of goods which is availed in next financial year shall be declared here.	IGST Credit availed on Import of goods in next financial year.	Mandatory.
8I	Difference [G- (H +H1)]].
8J	ITC available but not availed on import of goods (Equal to I).	ITC on Import not availed.
8K	Total ITC to be lapsed in current financial year (E+F+J).	Total ITC Lapsed.	Auto populated.

PART – IV: - DETAILS OF TAX PAID AS DECLARED IN RETURNS FILED DURING THE FINANCIAL YEAR.

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.

 

PART – V: - PARTICULARS OF THE TRANSACTIONS FOR THE FINANCIAL YEAR DECLARED IN RETURNS OF THE NEXT FINANCIAL YEAR TILL THE SPECIFIED PERIOD.

From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual return is furnished but declared in the FORM GSTR-3B filed for the months of April to October of next financial year, filed up to 30th November of next financial year.

 

Table 10: - Supplies/tax declared through Invoices/Debit Note/Amendments (+).

Table No.	Instruction	Remark	Optional / Mandatory
10	From FY 2024-25 onwards, for Table 10, details of supplies or tax increased through invoices or debit note or upward amendment of the same pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed up to 30th November of next financial year shall be declared here.	Increase of Sales reported in next financial year.	Mandatory.

 

Table 11: - Supplies/tax reduced through Amendments/Credit Note (-).

Table No.	Instruction	Remark	Optional / Mandatory
11	From FY 2024-25 onwards, for Table 11, details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed up to 30th November of next financial year shall be declared here.	Decrease of Sales reported in next financial year.	Mandatory.

 

Table 12: - ITC of the financial year reversed in the next financial year.

Table No.	Instruction	Remark	Optional / Mandatory
12	For FY 2024-25 onwards, aggregate value of reversed ITC of the financial year which has been reversed through the return filed in next financial year filed up to 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details.	Current Year ITC reversed in next financial year.	Mandatory.

Table 13: - ITC of the financial year availed in the next financial year.

Table No.	Instruction	Remark	Optional / Mandatory
13	For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed up to 30th November, of next financial year shall be declared here. Table 4(A) of FORM GSTR-3B of April to October of next financial year may be used for filling up these details. However, any ITC which was reversed in any of the financial years as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of GSTR-9 to be filed for next financial year only. The same shall not to be reported here.	Current Year ITC taken in next financial year.	Mandatory.

Table 14: - Differential tax paid on account of declaration in 10 & 11 above.

Table No.	Instruction	Remark	Optional / Mandatory
14	Differential tax paid on account of declaration in 10 & 11 above.	Liability payable shown in Table 10 and 11, whether paid or not in the next year, should be reported here.	Mandatory.

PART – VI: - OTHER INFORMATION.

Table 15: - Particulars of Demands and Refunds.

Table No.	Instruction	Remark	Optional / Mandatory
15A	Total Refund claimed.	Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims 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.	Optional.
15B	Total Refund sanctioned.
15C	Total Refund Rejected.
15D	Total Refund Pending.
15E	Total demand of taxes.	Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating 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.	Optional.
15F	Total taxes paid in respect of E above.
15G	Total demands pending out of E above.

Table 16: - Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis.

Table No.	Instruction	Remark	Optional / Mandatory
16A	Supplies received from Composition taxpayers.	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.	Optional.
16B	Deemed supply under Section 143.	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.	Optional.
16C	Goods sent on approval basis but not returned.	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.	Optional.

Table 17: - HSN Wise Summary of outward supplies.

Table No.	Instruction	Remark	Optional / Mandatory
17	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 up to ₹ 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.	Turn over up to 5 Cr.: - 4 digits HSN/SAC code for all B2B supplies. Turn over above 5 Cr.: - 6 digits HSN/SAC code for all supplies.	Mandatory.

Table 18: - HSN Wise Summary of Inward supplies.

Table No.	Instruction	Remark	Optional / Mandatory
18	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.	Report HSN/SAC level inward supplies >=10% of total value of inward supplies.	Optional.

Table 19: - Late fee payable and paid.

Table No.	Instruction	Remark	Optional / Mandatory
19	Late fee will be payable if annual return is filed after the due date.