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Indirect Tax Laws and Practice · GST Annual Return and GST Audit Return

GSTR-9 Form Structure and Table-wise Filling Details

Updated 11 October 2026 · Fact-checked

GSTR-9 is the annual return of a regular GST taxpayer. It is filed for each financial year and has six parts: basic details, outward and inward supplies, ITC, tax paid, previous-year transactions reported in the current year, and other information including HSN. To fill it, reconcile your books with GSTR-1 and GSTR-3B first.

Understand GSTR-9 Form Structure and Filling Details

GSTR-9 is the annual return filed under Section 44 of the CGST Act by regular registered persons. It is a consolidation. It pulls together what you reported through the year in GSTR-1 and GSTR-3B and lets you correct or add what was missed. The official text supplied covers the composition return GSTR-4 (Rule 62), not GSTR-9, so the table details below are stated in plain words from the standard form structure.

The form has six parts. Part I holds basic details such as the financial year, GSTIN, legal name and trade name. These are mostly auto-populated. Part II (Tables 4 and 5) reports details of outward and inward supplies declared during the year. Part III (Tables 6 to 8) reports ITC. Part IV (Table 9) reports tax paid. Part V (Tables 10 to 14) reports particulars of transactions of the previous financial year declared in April to September of the next financial year, or up to the date of filing the annual return, whichever is earlier. Part VI (Tables 15 to 19) holds other information, including demands and refunds, supplies received from composition taxpayers, deemed supply, goods sent on approval, and HSN-wise summaries.

In Part II, Table 4 covers supplies on which tax is payable: taxable supplies to registered and unregistered persons, exports with payment, SEZ supplies with payment, deemed exports, reverse charge inward supplies, and amendments. Table 5 covers supplies on which tax is not payable: zero rated supplies without payment, nil rated, exempt and non-GST supplies, and Schedule III items.

In Part III, Table 6 reports ITC availed through GSTR-3B, split into inputs, capital goods and input services, and into the categories of imports, reverse charge, ISD credit and so on. Table 7 reports ITC reversed and ineligible ITC, for example under Section 17(5) and under the rules. Table 8 compares the ITC auto-populated from GSTR-2A or 2B (Table 8A) with the ITC availed as reported in Table 6 (Table 8B). The Table 7 reversals are not deducted before this comparison. Table 8 is a reconciliation, not a place to claim fresh credit.

Part IV, Table 9, shows tax payable, tax paid in cash and tax paid through ITC for each tax head (CGST, SGST/UTGST, IGST, cess). Interest, late fee and penalty also appear in Table 9, but they can be paid only in cash, never through ITC. Think of the form as a flow: supplies, then credit, then tax paid, then prior-year items, then other information. If you remember the flow, the tables are easy to place.

Key rules to remember

Part-wise structure
Part I basic details; Part II Tables 4-5 supplies; Part III Tables 6-8 ITC; Part IV Table 9 tax paid; Part V Tables 10-14 previous year items; Part VI Tables 15-19 other information
Learn this as the skeleton. Questions often ask which table or part reports a given item.
Net ITC availed
Net ITC availed = ITC availed (Table 6) − ITC reversed and ineligible ITC (Table 7)
Table 7 reversals reduce the credit you can keep. Table 8 does not use this net figure: it compares the ITC availed in Table 6 with the auto-populated ITC.
Tax payable reconciliation
For each tax head (CGST, SGST/UTGST, IGST, cess): Tax payable (Table 9) = Tax paid in cash + Tax paid through ITC
This applies to tax heads only. Interest, late fee and penalty are paid only in cash. Check each head separately. Do not set off one head against another in your answer without applying the utilisation rules.

How to solve GSTR-9 Form Structure and Filling Details questions

Use the same flow for any question on GSTR-9 structure or filling. Place each item in its part first, then fill the table.

  1. 1Identify the financial year and the type of taxpayer. GSTR-9 is for regular taxpayers, not composition taxpayers, who use a different annual return.
  2. 2Sort every given figure into outward supplies on which tax is payable, outward supplies on which tax is not payable, ITC availed, ITC reversed, or tax paid.
  3. 3Map outward items to Table 4 (tax payable) or Table 5 (tax not payable). Exports without payment, nil rated and exempt go to Table 5.
  4. 4Map ITC items to Table 6 (availed) and Table 7 (reversed or ineligible). Compare the ITC availed in Table 6 with the auto-populated credit in Table 8.
  5. 5Report tax actually paid in Table 9. For tax heads, split it into cash and ITC. Interest, late fee and penalty are shown in the same table but are paid only in cash.
  6. 6Put prior-year items declared in the current year in Part V, and HSN summaries and other details in Part VI.
  7. 7Reconcile totals with GSTR-1 and GSTR-3B for the year. State any difference and the reason, then give your conclusion.

Quickest way: Three-column sort

When to use it: Use this for short MCQs and for numerical questions that give a list of figures and ask where each goes.

  1. Draw three columns: Supplies, ITC, Tax paid.
  2. Place each item in a column, then attach the table number: Supplies to Tables 4 and 5, ITC to Tables 6 to 8, Tax paid to Table 9.
  3. If the item relates to an earlier year, move it to Part V. If it is HSN or a similar summary, move it to Part VI.
  4. Add up each column and check that the figures tie to your answer.

Common mistakes in GSTR-9 Form Structure and Filling Details

  • Treating Table 8 as a place to claim extra ITC.

    Table 8 shows ITC figures, so students assume it adds credit.

    Fix: Remember Table 8 is a comparison of the auto-populated credit with the ITC availed in Table 6. Credit is availed in Table 6.

  • Putting zero rated supplies made without payment of tax in Table 4.

    Students think any export is taxable.

    Fix: Exports without payment of tax go to Table 5. Only exports with payment of tax go to Table 4.

  • Forgetting reversals and ineligible credit.

    Students stop after reporting credit availed.

    Fix: Always go to Table 7 and deduct reversals and blocked credit under Section 17(5) before stating net ITC.

  • Mixing up Part V with the current year.

    Items declared in the following April to September look like current-year items.

    Fix: Anything belonging to the previous year but declared later goes in Part V, not in Table 4 or 6.

  • Using GSTR-9 for a composition taxpayer.

    Both are annual returns, so students confuse them.

    Fix: Composition taxpayers furnish a statement in FORM GST CMP-08 every quarter and their annual return in FORM GSTR-4 under Rule 62(1). They do not file GSTR-9. Do not treat GSTR-9A as a regular requirement for them; it is no longer the standard annual return form.

Worked examples

Example 1

For the year, Shree Traders Pvt Ltd (Pune) reported in GSTR-1: taxable supplies ₹80,00,000, exports without payment of tax ₹10,00,000, and exempt supplies ₹5,00,000. Identify the tables of GSTR-9 and the totals for supplies on which tax is payable and not payable.

Show the solution
  1. Taxable supplies of ₹80,00,000 go to Table 4 (tax payable).
  2. Exports without payment of tax are zero rated supplies, so they go to Table 5 (tax not payable).
  3. Exempt supplies of ₹5,00,000 also go to Table 5.
  4. Table 4 total = ₹80,00,000.
  5. Table 5 total = ₹10,00,000 + ₹5,00,000 = ₹15,00,000.

Answer: Table 4 shows ₹80,00,000. Table 5 shows ₹15,00,000 (₹10,00,000 exports without payment and ₹5,00,000 exempt). Both are in Part II.

Example 2

Anand Industries Ltd availed ITC through GSTR-3B of ₹12,40,000 during the year. It reversed ₹60,000 under the rules and ₹40,000 was blocked credit under Section 17(5). ITC per auto-populated statements was ₹12,00,000. Report the net ITC and state the Table 8 position.

Show the solution
  1. Table 6: ITC availed = ₹12,40,000.
  2. Table 7: reversed ₹60,000 and ineligible ₹40,000, total = ₹1,00,000.
  3. Net ITC = ₹12,40,000 − ₹1,00,000 = ₹11,40,000.
  4. Table 8 compares the ITC availed in Table 6, ₹12,40,000, with the auto-populated ITC, ₹12,00,000. Table 7 reversals are not deducted first.
  5. Difference = ₹12,40,000 − ₹12,00,000 = ₹40,000, where ITC availed is higher than the auto-populated credit.
  6. Table 8 does not allow extra credit. Check the reasons for the difference, for example credit taken on documents not yet reflected in the auto-populated statement.

Answer: Net ITC after Table 7 is ₹11,40,000. The Table 8 difference is ₹40,000, with ITC availed (₹12,40,000) higher than the auto-populated ITC (₹12,00,000). It is only reported, not claimed.

Exam tips

  • Learn the part and table map cold. MCQs often ask which table reports a given item.
  • In written answers, name the table number and the part together, then explain in one line why the item goes there.
  • For ITC questions, show Tables 6, 7 and 8 in order. Calculate net ITC after Table 7, but compare the Table 6 figure, not the net figure, with the auto-populated ITC in Table 8.
  • Do not quote any section number or due date unless you are sure. State the rule in plain words.
  • Keep a clear line between GSTR-9 for regular taxpayers and the composition return GSTR-4.

Practice questions from GST Annual Return and GST Audit Return

GSTR-9 Form Structure and Filling Details in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

GSTR-9 Form Structure and Filling Details: frequently asked questions

What are the parts of GSTR-9?

GSTR-9 has six parts. Part I is basic details, Part II covers supplies, Part III covers ITC, Part IV covers tax paid, Part V covers previous-year transactions declared in the current year, and Part VI covers other information including HSN.

What do Tables 6, 7 and 8 of GSTR-9 report?

Table 6 reports ITC availed during the year. Table 7 reports ITC reversed and ineligible ITC. Table 8 compares the auto-populated ITC (per GSTR-2A or 2B) with the ITC availed in Table 6, without deducting Table 7 reversals. It is a reconciliation table.

Where are exports without payment of tax reported in GSTR-9?

They are reported in Table 5, which covers supplies on which tax is not payable. Exports with payment of tax are reported in Table 4.

Does a composition taxpayer file GSTR-9?

No. A composition taxpayer furnishes a statement in FORM GST CMP-08 every quarter and a return in FORM GSTR-4 for the financial year, under Rule 62(1). GSTR-4 is their annual return. It is due by 30 April after the financial year ends, and from FY 2024-25 by 30 June.