GSTR-9 and 9C Annual Return Worksheet (India)

About the GSTR-9 and 9C Annual Return Worksheet (India)

GSTR-9 sums up a financial year: what you supplied (Tables 4 and 5), the input tax credit you took and reversed (6, 7 and 8), the tax you paid (9), what of the year went into the next year’s returns (10 to 14), and the HSN summary (17). Much of it is pre-filled on the portal from GSTR-1, GSTR-3B and GSTR-2B — and the work is in the differences: GSTR-1 against GSTR-3B, credit taken against GSTR-2B, the books against both.

Add the year’s GSTR-1 files (and the next year’s up to October, for Part V), the GSTR-3B of each month — the files this site’s GSTR-3B Worksheet makes, or the year’s totals — the twelve GSTR-2B files, the GSTR-9 JSON the portal makes for the year if you have it, and your sales register. The worksheet fills Tables 4 to 19 one by one, shows each difference with its likely cause, works out the tax still to pay through DRC-03 and the late fee, and — where the aggregate turnover is above ₹5 crore — the GSTR-9C reconciliation of turnover, tax and credit with the audited accounts. Your files are read in your browser and never uploaded.

Without a pass the worksheet is a free preview: every table, difference and check, with the amounts hidden; the workbook in the offline tool’s layout, the JSON for the offline tool, the PDF working paper and copying unlock with a Premium pass.

Common uses

• A business preparing its own annual return from the year’s returns and its billing software.
• An accountant or tax practitioner closing the year for several clients and checking each against the books.
• Finding, before filing, the tax still to pay through DRC-03 and the credit taken beyond GSTR-2B.
• The GSTR-9C working for a turnover above ₹5 crore.

Tables 4 and 5: the supplies

Each GSTR-1 table goes where the GSTR-9 instructions point it: B2C (GSTR-1 tables 5 and 7, with their notes and amendments) to 4A; B2B to 4B; exports and SEZ supplies with tax to 4C and 4D, without tax to 5A and 5B; deemed exports to 4E; advances less adjustments to 4F; credit and debit notes to 4I and 4J (or 5H and 5I); amendments to 4K and 4L (or 5J and 5K) as the change they make; supplies on reverse charge to 5C; supplies through operators who pay tax under section 9(5) to 5C1 (and, for operators, table 15 to 4G1); nil-rated, exempt and non-GST to 5D, 5E and 5F. 4G, the reverse charge you paid on inward supplies, is GSTR-3B’s 3.1(d). 5N is the year’s turnover. Each record is counted once, and an amendment of a record whose original is not among your files is pointed out rather than guessed.

Tables 6 to 8: the credit

6A is the credit of the year’s GSTR-3B (Table 4A). It is broken up into 6B (other inward supplies — capital goods and input services apart), 6C and 6D (reverse charge from unregistered and registered suppliers), 6E (imports), 6F (import of services), 6G (ISD) and 6H (reclaims); where the form has row 6A1, the credit of earlier years taken in the year is shown there and left out of 6B to 6H, so that 6J — the difference — is zero. Each year’s rows are those of that year’s form. Table 7 has the reversals by rule (37, 37A, 38, 39, 42, 43, section 17(5)), from the GSTR-3B Worksheet files when you add them. 8A is the credit GSTR-2B shows for the year; 8D compares it with 6B and with the credit taken in the next year (8C).

Table 9 and DRC-03; Part V; the late fee

Table 9 compares the tax payable as per this return (Table 4N) with the tax paid in the year’s GSTR-3B, in cash and from each credit. Tax still unpaid is paid through FORM GST DRC-03 (“Annual Return”), with interest under section 50. Tables 10 and 11 hold the year’s supplies reported in the next year’s GSTR-1 (April to October, filed by 30 November), and Table 14 the tax on them. The late fee for filing after 31 December is the GST Late Fee Calculator’s, from the aggregate turnover and the turnover in the State.

GSTR-9C

Where the aggregate turnover of the year is above ₹5 crore, a self-certified reconciliation statement in FORM GSTR-9C is furnished with GSTR-9 (rule 80(3)). The worksheet reconciles the turnover as per the audited financial statements with GSTR-9 (Table 5, with its adjustments), the taxable turnover (Table 7), the rate-wise liability (Table 9) and the credit as per the books with GSTR-9 (Table 12), and shows each unreconciled amount for the reasons tables.

Sources

• CGST Act section 44 and section 16; CGST Rules rule 80 (annual return and GSTR-9C) and rule 37A, on CBIC’s tax information portal, with FORM GSTR-9 and FORM GSTR-9C and their instructions
• GSTN: the GSTR-9 Offline Tool (its tables, its instructions for each row and the layout of the JSON it uploads), the GSTR-9 user manual and FAQs, and the GSTR-9C offline tool guide

Limitations

• It prepares figures; it does not file the return or pay through DRC-03.
• Table 15 (demands and refunds) and Table 18 (HSN of inward supplies) are optional and are not filled here; Table 16 and the GSTR-9C adjustments are what you enter.
• Without the portal’s GSTR-9 JSON, Table 8A is worked out from the GSTR-2B files added, which can differ from the portal’s figure for the year.
• The interest on tax paid through DRC-03 is not worked out: use the GST interest calculator from the due date of each return.
• The JSON follows the upload layout of GSTN’s GSTR-9 Offline Tool; open it in the tool or check the uploaded figures on the portal before you file.
• A working for your records, not tax advice.

Privacy

The returns and the books are read in this browser and never uploaded or stored. Client profiles and column choices are kept in this browser only, until you clear them.