Instructions for filing the Annual Return Form GSTR-9
Instructions for filing the Annual Return Form GSTR-9
On 4th September 2018, Notification No. 39/2018 was issued in which the Format of Form GSTR-9 was published. It also contains the Instructions for filing and filling the Form GSTR-9.
Following are the Instructions for filing the Annual Return GSTR-9:
Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
Download the full Instructions for filing the Annual Return Form GSTR-9 by clicking the below image:
3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
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Table No. |
Instructions |
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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 may be used for filling up these details. |
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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 the reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of Form GSTR-1 may be used for filling up these details. |
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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 may be used for filling up these details. |
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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. |
Consultant
