GST Annual Return    

S.No. Particulars Sections Rules
1 Annual Return Section 44(1) Rule 80 (1)
2 GST Audit and Annual Report Section 35(5) & 44(2) Rule 80(3)

Handbook on GST Annual Return
Index
Serial No.
Particulars
1
CGST Act
2
Rule 80 of CGST Rules
3
Summary
4
Form GSTR 9
5
From GSTR 9A
 
Meaning of Return
Section (97) “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
Section 44 of CGST Act
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
Rule 80 of CGST Rules
80. Annual return.-(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
Summary
Serial No.
Particulars
Section
Rule
Form
Notification No,
1
Annual Return
Section 44(1)
Rule 80 (1)
GSTR 9 & GSTR 9A
Notification 39/2018-CT
2
GST Audit and Annual Report
Section 35(5) & 44(2)
Rule 80(3)
GSTR 9C
Notification 49/2018-CT
 
 
 
 
 
FORM GSTR - 9130
 
 
 
 
 
 
 
 
 
[See rule 80]
 
 
 
 
 
 
 
 
 
Annual Return
 
 
 
 
 
Pt. I
Basic Details
1
2
3A
3B
Financial Year
 
GSTIN
 
Legal Name
 
Trade Name (if any)
 
Pt. II
Details of Outward and inward supplies declared during the financial year
 
 
(Amount in ₹ in all tables)
Nature of Supplies
Taxable Value
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
1
2
3
4
5
6
4
Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
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
 
 
 
 
 
H
Sub-total (A to G 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 on which tax is not payable as declared in returns filed during the financial year
 
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
 
 
 
 
 
 
D
Exempted
 
 
 
 
 
 
E
Nil Rated
 
 
 
 
 
 
F
Non-GST supply
 
 
 
 
 
 
G
Sub-total (A to F above)
 
 
 
 
 
 
H
Credit Notes issued in respect of transactions specified
in A to F above (-)
 
 
 
 
 
 
I
Debit Notes issued in respect of transactions specified
in A to F above (+)
 
 
 
 
 
 
J
Supplies declared through Amendments (+)
 
 
 
 
 
 
K
Supplies reduced through Amendments (-)
 
 
 
 
 
 
L
Sub-Total (H to K above)
 
 
 
 
 
 
M
Turnover on which tax is not to be paid  (G + L above)
 
 
 
 
 
 
N
Total Turnover (including advances) (4N + 5M - 4G above)
 
 
 
 
 
 
Pt. III
Details of ITC as declared in returns filed during the financial year
 
 
Description
Type
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
 
1
2
3
4
5
6
 
6
Details of ITC availed as declared in returns filed during the financial year
 
A
Total amount of input tax credit availed through FORM
GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
>
 
B
Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)
Inputs
 
 
 
 
 
Capital Goods
 
 
 
 
 
Input Services
 
 
 
 
 
C
Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
Inputs
 
 
 
 
 
Capital Goods
 
 
 
 
 
Input Services
 
 
 
 
 
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
 
 
 
 
 
Capital Goods
 
 
 
 
 
Input Services
 
 
 
 
 
E
Import of goods (including supplies from SEZs)
Inputs
 
 
 
 
 
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)
 
 
 
 
 
K
Transition Credit through TRAN-I (including revisions if any)
 
 
 
 
 
L
Transition Credit through TRAN-II
 
 
 
 
 
M
Any other ITC availed but not specified above
 
 
 
 
 
N
Sub-total (K to M  above)
 
 
 
 
 
O
Total ITC availed (I +  N above)
 
 
 
 
 
7
Details of ITC Reversed and  Ineligible ITC as declared in returns filed during 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 (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)
 
B
ITC as per sum total of 6(B) and 6(H) above
>
 
 
 
 
C
ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
 
 
 
 
 
D
Difference [A-(B+C)]
 
 
 
 
 
E
ITC available but not availed (out of D)
 
 
 
 
 
F
ITC available but ineligible (out of D)
 
 
 
 
 
G
IGST paid on import of goods (including supplies from SEZ)
 
 
 
 
 
H
IGST credit availed on import of goods (as per 6(E) above)
>
 
 
 
 
I
Difference (G-H)
 
 
 
 
 
J
ITC available but not availed on import of goods (Equal
to I)
 
 
 
 
 
K
Total ITC to be lapsed in current financial year (E + F + J)
 
Pt. IV
Details of tax paid as declared in returns filed during the financial year
 
9
Description
Tax Payable
Paid through cash
Paid through ITC
 
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
 
 
1
2
3
4
5
6
7
 
Integrated Tax
 
 
 
 
 
 
 
Central Tax
 
 
 
 
 
 
 
State/UT Tax
 
 
 
 
 
 
 
 
Cess
 
 
 
 
 
 
 
Interest
 
 
 
 
 
 
 
Late fee
 
 
 
 
 
 
 
Penalty
 
 
 
 
 
 
 
Other
 
 
 
 
 
 
 
Pt. V
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY   whichever is earlier
 
 
Description
Taxable Value
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
 
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
13
Reversal of ITC availed during previous financial year
 
 
 
 
 
 
ITC availed for the previous financial year
 
 
 
 
 
 
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
15
Other Information
 
Particulars of Demands and Refunds
 
 
Details
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee /
Others
 
 
1
2
3
4
5
 
 
 
 
A
Total
Refund claimed
 
 
 
 
 
 
 
 
B
Total Refund
sanctione d
 
 
 
 
 
 
 
 
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 Value
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
 
 
1
2
3
4
5
6
 
A
Supplies received from Composition taxpayers
 
 
 
 
 
 
B
Deemed supply  under Section 143
 
 
 
 
 
 
C
Goods sent on approval basis but not returned
 
 
 
 
 
 
17
HSN Wise Summary of outward supplies
 
HSN
Code
UQC
Total Quantit y
Taxable Value
Rate of Tax
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
 
1
2
3
4
5
6
7
8
9
 
 
 
 
 
 
 
 
 
 
 
18
HSN Wise Summary of Inward supplies
 
HSN
Code
UQC
Total Quantit y
Taxable Value
Rate of Tax
Central Tax
State Tax / UT
Tax
Integrate d Tax
Cess
 
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: –
 
18.  Terms used:
 
h.
GSTIN: Goods and Services Tax Identification Number
 
i.
UQC: Unit Quantity Code
 
j.
HSN: Harmonized System of Nomenclature Code
 
19.  The details for the period between July 2017 to March 2018 are to be provided in this return.
 
20.  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:
 
Table No.
Instructions
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.
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 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  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 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 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.
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 may be used for filling up these
details.
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 may be used for filling up these
details.
4K & 4L
Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs  (4D)  and  deemed  exports  (4E),  credit  notes  (4I),  debit  notes  (4J)  and refund  vouchers  shall  be  declared  here.  Table  9A  and  Table  9C  of  FORM
GSTR-1 may be used for filling up these details.
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 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  may  be
used for filling up these details.
5D,5E
and 5F
Aggregate  value  of  exempted,  Nil  Rated  and  Non-GST  supplies  shall  be
declared  here.  Table  8  of  FORM  GSTR-1  may  be  used  for  filling  up  these details. The value of ―no supply‖ shall also be declared here.
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 may be used for filling up these details.
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
may be used for filling up these details.
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 may be used for filling up these details.
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.
 
 
 
 
 
21.  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 No.
Instructions
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.
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.
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.
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.
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 GSTR- 3B 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,
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.
8A
The total credit available for inwards supplies (other than imports and inwards supplies  liable  to  reverse  charge  but  includes  services  received  from  SEZs) received during 2017-18 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 in their
FORM GSTR-I.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated
here.
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 July 2017  to  March  2018  but credit  on  which  was  availed  between  April  to  September  2018  shall  be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up
these details.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall  be  declared  here.  The  credit  shall  be  classified  as  credit  which  was available  and  not  availed  or  the  credit  was  not  availed  as  the  same  was
ineligible. The sum total of both the rows should be equal to difference in 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.
 
 
 
 
22. 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.
23.  Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous  financial  year  (for  example  in  the  annual  return  for  the  FY  2017-18,  the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No.
Instructions
10 & 11
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 to September of the current financial year or date of filing of Annual Return for the previous
financial year, whichever is earlier shall be declared here.
12
Aggregate  value  of  reversal  of  ITC  which  was  availed  in  the  previous financial  year  but  reversed  in  returns  filed  for  the  months  of  April    to September  of the current financial year or date of filing of Annual Return for previous  financial  year  ,  whichever  is  earlier  shall  be  declared  here.   Table
4(B) of FORM GSTR-3B may be used for filling up these details.
13
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  to September of the current financial year or date of filing of Annual Return for
the previous financial year whichever is earlier shall be declared here. Table
 
4(A) of FORM GSTR-3B may be used for filling up these details.
 
24.  Part  VI consists  of  details  of  other information.  The instructions  to  fill Part  VI are  as follows:
 
Table No.
Instructions
15A,
15B,
15C    and 15D
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.
15E,   15F
and 15G
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.
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.
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.
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.
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.  UQC  details  to  be  furnished  only  for  supply  of goods. Quantity is to be reported net of returns. Table 12  of  FORM  GSTR-
1 may be used for filling up details in Table 17.
19
Late fee will be payable if annual return is filed after the due date.
 
 
 
 
 
 
 
 
 
FORM GSTR – 9A131
[See rule 80]
Annual Return (For Composition Taxpayer)
Pt. I
Basic Details
1
2
3A
3B
4
5
Financial Year
 
GSTIN
 
Legal Name
Trade Name (if any)
Period of composition scheme during the year (From ---- To ----)
 
Aggregate Turnover of Previous Financial Year
 
(Amount in ₹ in all tables)
Pt. II
Details of outward and inward supplies declared in returns filed during the financial year
 
Description
Turnover
Rate of Tax
Central Tax
State / UT Tax
Integrated tax
Cess
1
2
3
4
5
6
7
6
Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
A
Taxable
 
 
 
 
 
 
B
Exempted, Nil-rated
 
 
 
 
 
 
C
Total
 
 
 
 
 
 
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
 
Description
Taxable Value
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
 
 
 
 
 
B
Inward supplies liable to reverse charge received from unregistered persons
 
 
 
 
 
C
Import of services
 
 
 
 
 
D
Net Tax Payable on (A), (B) and (C) above
 
 
 
 
 
8
Details of other inward supplies as declared in returns filed during the financial year
A
Inward supplies from registered persons (other than 7A above)
 
 
 
 
 
B
Import of Goods
 
 
 
 
 
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
 
 
1
2
3
 
 
Integrated Tax
 
 
 
 
Central Tax
 
 
 
State/UT Tax
 
 
 
Cess
 
 
 
Interest
 
 
 
Late fee
 
 
 
Penalty
 
 
 
Pt. IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY  whichever is earlier
 
Description
Turnover
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
11
12
13
Supplies / tax (outward) declared through Amendments (+) (net of
debit notes)
 
 
 
 
 
Inward supplies liable to reverse
charge declared through Amendments (+) (net of debit notes)
 
 
 
 
 
Supplies / tax (outward) reduced through
Amendments (-) (net of credit notes)
 
 
 
 
 
Inward supplies liable to reverse
charge reduced through Amendments (-) (net of credit notes)
 
 
 
 
 
14
Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
 
Description
Payable
Paid
1
2
3
 
Integrated Tax
 
 
Central Tax
 
 
State/UT Tax
 
 
Cess
 
 
Interest
 
 
Pt. V
15
Other Information
Particulars of Demands and Refunds
 
Description
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
Interest
Penalty
Late Fee
/  Others
 
1
2
3
4
5
6
7
8
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
Details of credit reversed or availed
 
Description
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
 
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
 
 
 
 
B
Credit availed on opting out of the composition scheme (+)
 
 
 
 
17
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.
 
Place                                                                                                                          Signature
Name of Authorised Signatory
Date
Designation/ Status
Instructions: –
 
1.    The details for the period between July 2017 to March 2018 shall be provided in this return.
 
2.     Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows:
 
Table No.
Instructions
 
5
Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed.  For example, for the   annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all
taxpayers registered on the same PAN.
 
3.    Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:
 
Table No.
Instructions
 
6A
Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling
up these details.
 
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
declared here.
 
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these
details.
 
7B
Aggregate  value  of  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.  Table  4C,  Table  5  and  Table  8A  of  FORM  GSTR-4
may be used for filling up these details.
 
7C
Aggregate  value  of  all  services  imported  during  the  financial  year  shall  be declared  here.  Table  4D  and  Table  5  of  FORM  GSTR-4  may  be  used  for
filling up these details.
 
8A
Aggregate  value  of  all  inward  supplies  received  from  registered  persons  on which  tax  is  payable  by  the  supplier  shall  be  declared  here.  Table  4A  and
Table 5 of FORM GSTR-4 may be used for filling up these details.
 
8B
Aggregate  value  of  all  goods  imported  during  the  financial  year  shall  be
declared here.
 
4.    Part  IV  consists  of  the  details  of  amendments  made  for  the  supplies  of  the  previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be 
declared),whichever  is  earlier.  The  instructions  to  fill  Part  V  are  as  follows:
 
Table No.
Instructions
10,11,12,13 and 14
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  5  (relating  to  inward  supplies)  or  Table  7  (relating  to outward supplies) of FORM GSTR- 4 of April to September of the current financial  year  or  upto the date  of  filing of  Annual Return  for  the  previous
financial year, whichever is earlier shall be declared here.
5.    Part V consists of details of other information.  The instruction to fill Part V are as follows
Table No.
Instructions
15A,
15B, 15C
and 15D
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.
15E,15F
and 15G
Aggregate value of demands  of  taxes  for  which  an  order  confirming  the demand has been issued by the adjudicating authority has been issued shall be declared  here.  Aggregate value of taxes paid out of the total value of confirmed demand   in 15E above shall be declared here.   Aggregate value of
demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here.  The details furnished in FORM
ITC-03 may be used for filling up these details.
16B
Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here.  The details furnished in
FORM ITC-01 may be used for filling up these details.
17
Late fee will be payable if annual return is filed after the due date.