Part 1:

The GSTR 9 format captures a wide range of data on a taxpayer’s inbound and outbound supply, ITC, tax paid, and other elements that affect tax liability for the year. Let’s see what you’ll need to fill out in each of the six sections’ various fields:
The first section of the GSTR 9 format requests essential information such as your fiscal year, GSTIN, legal name, and trade name (if any).

Part 2:

Details On Stated Outbound And Inbound Supplies For The Fiscal Year

The GSTR9 format’s second portion is divided into two sections to collect data on various types of transactions.

In Section 4, you must enter the details of any advances, purchases, or sales supplies subject to tax. For the following, enter the taxable value, CGST, SGST, IGST, and cess value:

• Provisions granted to unregistered individuals (B2C).
• Provisions provided to registered individuals (B2B).
• Taxed zero-rated supplies that have already been exported (except supplies made to SEZs).
• Tax-free supply to Special Economic Zones.
• Imports that are deemed to be exported.
• Advances for which the tax has been paid, but no invoice has been issued (excluding those
• mentioned in the above categories).
• Invest in supplies that are subject to the reverse charge tax.
• The sum of the transactions is listed in lines A through G.
• Any credit notes issued in connection with the transactions mentioned above.
• Any debit notes issued in connection with the transactions above.
• Taxes or supplies declared as a result of any amendments.
• Taxes or supplies are decreased as a result of any amendments.
• The sum of the transactions listed in lines I through L.
• Taxable supplies and advances from lines H and M are already mentioned.

Section 5 requests information on sales supplies for which no tax is due, as reported on returns submitted throughout the fiscal year. As in the preceding part, you must fill out the following details for the taxable value, central and state taxes, integrated tax, and cess value:

• Zero-rated supply that was exported without being taxed.
• Tax-free supplies to special economic zones.
• Supplies for which the recipient is responsible for paying the reverse charge tax.
• Sales supplies are exempt.
• Sales supplies with no rating.
• Non-GST sources of supply.
• The sum of the transactions listed in lines A through F.
• Any credit notes issued in connection with the transactions mentioned above.
• Any debit notes issued in connection with the transactions mentioned above.
• Any amendments to the declaration of supplies.
• Any amendments to the supply chain have resulted in a reduction in supply.
• The sum of the transactions listed in lines H through K.
• The amount of turnover that is tax-free from lines G and L above.
• N is the entire amount of turnover, including all advancements (4N + 5M – 4G above).

Part 3: ITC details as reported in tax returns submitted throughout the fiscal year

The GSTR-9 form’s third section is divided into three inquiries about your ITC balance. In Section 6, you must provide the details of any ITC you have claimed in the returns you filed during the financial year. Fill in the following values for central and state taxes, integrated taxes, and cess:

• Amount of ITC claimed through GSTR-3B in total.
• The supplies purchased for inputs, capital products, and input services (excluding imports
• and those purchase supplies that are liable to reverse charge, but including services received from SEZs).
• Purchase supplies received from unregistered people for inputs, capital goods, and input services that are subject to reverse charge and for which tax has been paid, and ITC has been claimed, except those listed in line B above.
• Purchase supplies obtained from registered individuals for inputs, capital goods, and input services that are subject to reverse charge and for which tax has been paid, and ITC has been claimed, except those listed in item B.
• Imported goods for inputs and capital goods, including supplies from SEZs.
• Imported services, excluding SEZ purchases of materials.
• The ITC that the ISD has given you.
• The amount of ITC reclaimed under the CGST Act (other than that indicated in line B above).
• The subtotal for lines B through H in the previous paragraph.
• The distinction between lines I and A is (I – A).
• Any modifications to the transition credit indicated in TRAN-I.
• In TRAN-II, the transition credit is indicated.
• Any other ITC that has been obtained but is not listed in any of the preceding sections.
• Subtotal of Lines K to M
• The combined ITC for lines I and N.

In Section 7, you must put in the following information for the reversed ITC and ineligible ITC on the central and state taxes, integrated tax, and cess value:

• In circumstances of non-payment of consideration, the ITC is reversed (Rule 37).
• Following the ISD’s ITC distribution process (Rule 39).
• In terms of inputs or input services, and reverse, as per ITC (Rule 42).
• In terms of capital goods and reverse, as per ITC (Rule 43).
• About the GST blocked credits (Section 17(5)).
• The credit reversal mentioned in TRAN-I. G. The credit reversal mentioned in TRAN-II.
• Any other reversals’ specifications.
• The total reversed ITC referred to in lines A through H above.
• The net ITC that is available for use (section 6 line O minus section 7 line I)

You will be required to provide further ITC-related information in Section 8. Fill in the following values for central and state taxes, integrated taxes, and cess:

• The ITC as specified in GSTR-2A.
• The total of the ITC from lines 6B and 6H.
• In addition to imports and inward supplies subject to reverse charge, the ITC on sales supplies is available. Include services obtained from SEZs in 2017-2018 but used between April and September.
• The difference between lines A and B, as well as line C. [(A + B + C) – A]
• The ITC from line D is available but has not been used.
• The ITC from line D above that is accessible but ineligible.
• The IGST levied on commodities imported into the country, including special economic-zone supplies.
• The IGST credit is claimed on items imported, as specified in line 6E.
• The distinction between lines G and H (I). (G-H) (G-H) (G-H) (G-H
• The ITC is available but not used on items imported (it should be equal to the line I).
• The total ITC value has passed its expiration date or is no longer applicable for the current fiscal year. (E, F, and J)

Part 4: Information On Taxes Paid As Reported In Returns Filed During The Fiscal Year

In this section of the form, you can fill in all the facts about the taxes you paid and declared in returns submitted during the financial year.

Part 5: Particulars Of Transactions For The Previous Fiscal Year Disclosed In Returns From April To September Of The Current Fiscal Year Or Up To The Filing Date Of The Last Fiscal Year’s Annual Return, Whichever Comes First.

Section 10 is where you can list all of the details about transactions during the preceding fiscal year. For the following, fill in the taxable value, central and state taxes, integrated tax, and cess value:

• The supplies or taxes that have been declared due to amendments.
• The cost of the supplies or the tax is reduced due to modifications.
• The reversal of ITC received in the prior fiscal year.
• The ITC received in the prior fiscal year.

Fill in the different tax payable and pay for the following items after filling in the above lines:

• The total taxable value (IGST).
• The value of the central tax (CGST).
• The value of the state (SGST) or UT tax.
• The amount of the cess.
• The interest rate.
  
  

Other Information (Part 6)

The GSTR-9 form’s final section collects information that was not previously submitted, such as demands and refunds, certain unique types of supplies, HSN’s, and late fees.

Fill in the following information about demands and refunds in Section 15: central and state tax, integrated tax, cess value, interest, penalty, and any late fee applicable:

• The total amount of the return request.
• The entire amount of the refund.
• The entire refund was denied.
• The total refund amount that is pending.
• The total amount of taxation demanded.
• The total amount of taxes paid for line E.
• The total number of unique demands from line E above.

Section 16 collects data on supplies received from composition taxpayers, considered supplies, and products sent with consent. For the following, enter the taxable value, central and state taxes, integrated tax, and cess value: Composition taxpayers provided supplies. Section 143 materials are deemed supplies. Goods that were sent on a condition of approval but were never returned.

The HSN-wise details for both sales and purchase supplies and their related tax details and HSN codes are listed in Sections 17 And 18.

Section 19 contains information on late fines that are due and have been paid for federal and state taxes.

Last but not least, you must sign and validate the GSTR-9 return before filing it, either by a digital signature certificate (DSC) or by an Aadhar-based signature verification process.