A Comprehensive Guide to Reporting Outward Supplies in GSTR-9
- Nikhil hirani
- Sep 29
- 9 min read
By Nikhil Jain, TAXPATH INDIA FOUNDER
Foreword: A Practitioner's Annual Compliance Manual for GSTR-9
The GSTR-9 Annual Return is the cornerstone of annual compliance under the Goods and Services Tax (GST) regime in India. Mandated by Section 44 of the Central Goods and Services Tax (CGST) Act, 2017, read with Rule 80 of the CGST Rules, it serves as a consolidated statement of all outward supplies, inward supplies, input tax credit (ITC) claimed, taxes paid, and refunds claimed during a financial year. More than a mere summary, it is a critical instrument for reconciling the data reported in monthly or quarterly returns (GSTR-1 and GSTR-3B) with the taxpayer's audited financial statements, ensuring a comprehensive and transparent declaration of tax liability.
This series of articles is designed to serve as a definitive guide for taxpayers and practitioners, breaking down the complexities of the GSTR-9 form into manageable, detailed sections. This first article focuses exclusively on the reporting of outward supplies, covering the nuances of Table 4, Table 5, and the often-misunderstood Tables 10 and 11.
INDEX
Applicability and Pre-conditions
Filing Form GSTR-9 is mandatory for every regular taxpayer, including Special Economic Zone (SEZ) units and developers, whose aggregate annual turnover exceeds ₹2 crore in a financial year. However, certain entities are exempt, including taxpayers under the Composition Scheme (who filed Form GSTR-9A until it was discontinued), Input Service Distributors (ISDs), Casual Taxable Persons, and Non-Resident Taxable Persons.
It is imperative to note a critical, system-enforced prerequisite: a taxpayer cannot file the GSTR-9 annual return unless all applicable GSTR-1 and GSTR-3B returns for the relevant financial year have been filed. The GST portal will not permit the filing of GSTR-9 until this condition is met.
Section 1: Part II - Reporting Taxable Outward Supplies (Table 4)
Part II of the GSTR-9 form is dedicated to summarizing the outward and inward supplies declared during the financial year. Table 4 is the primary section within this part, designed to capture the details of all advances, inward supplies (liable to reverse charge), and outward supplies on which tax is payable.
The fundamental principle governing this table is the declaration of supplies for which tax was paid through Form GSTR-3B during the financial year, irrespective of when the invoice was reported in Form GSTR-1. The GST portal auto-populates most of the data in this table from the filed GSTR-1 and GSTR-3B returns. While this data is editable, the system will highlight any cell where the manually entered value varies by more than 20% from the auto-populated figure, serving as a warning for the filer.
Snapshot of Table 4
Table 4 | Details of advances, inward and outward supplies made during the financial year on which tax is payable | Taxable Value | IGST | CGST | SGST/UTGST | Cess |
A | Supplies made to un-registered persons (B2C) | |||||
B | Supplies made to registered persons (B2B) |
|
Detailed Breakdown of Table 4 Fields
4A - Supplies made to un-registered persons (B2C): This field requires the aggregate value of all supplies made to consumers and unregistered persons on which tax has been paid. This includes supplies made through e-commerce operators and should be reported net of any credit notes issued. The data for this field is consolidated from Tables 5 and 7 of Form GSTR-1.
4B - Supplies made to registered persons (B2B): This field captures the aggregate value of supplies made to other registered persons, including those with a Unique Identity Number (UIN). It excludes supplies on which tax is payable by the recipient under the Reverse Charge Mechanism (RCM). The source data is primarily from Table 4A of Form GSTR-1.
4C - Zero rated supply (Export) on payment of tax (except supplies to SEZs): This is for reporting exports made on payment of Integrated GST (IGST), which the taxpayer would subsequently claim as a refund. It specifically excludes supplies made to SEZ units or developers. The source for this is Table 6A of GSTR-1.
4D - Supply to SEZs on payment of tax: This field is for reporting supplies made to SEZ units or developers on payment of IGST. The data is derived from Table 6B of GSTR-1.
4E - Deemed Exports: This captures the value of supplies classified as "deemed exports" under Section 147 of the CGST Act, such as supplies to an Export Oriented Unit (EOU), on which tax has been paid. Data is sourced from Table 6C of GSTR-1.
4F - Advances on which tax has been paid but invoice has not been issued: This is a crucial field, particularly for service providers. It captures the value of unadjusted advances received during the financial year for which tax was paid but against which invoices were not issued by the end of the year. The source is Table 11A of GSTR-1.
4G - Inward supplies on which tax is to be paid on reverse charge basis: This is the only field in Table 4 that pertains to inward supplies. It requires the aggregate value of all inward supplies (from both registered and unregistered persons) and services imported, on which the taxpayer was liable to pay tax under RCM. This data is primarily reconciled from the liability declared in Form GSTR-3B.
4I, 4J, 4K, 4L - Credit Notes, Debit Notes, and Amendments: These fields are for reporting adjustments to the supplies declared in rows 4B to 4E.
4I: Reports credit notes issued, which reduce the taxable value and tax liability.
4J: Reports debit notes issued, which increase the taxable value and tax liability.
4K & 4L: Report amendments (both positive and negative) made to previously filed invoices.
For certain financial years, the government provided a relaxation allowing taxpayers to report the net value of supplies (i.e., after adjusting for credit notes, debit notes, and amendments) directly in rows 4B to 4E.2 While this option simplifies data entry in GSTR-9, taxpayers required to file Form GSTR-9C should be mindful that this can create a reconciling item, as audited financials typically report gross turnover.
4N - Supplies and advances on which tax is to be paid: This is an auto-calculated field representing the net taxable outward supplies for the year (H + M).
The following table provides a quick reference for tracing the data for Table 4 back to the monthly/quarterly GSTR-1 filings.
Data Source Mapping for GSTR-9 Table 4 |
GSTR-9 Field |
4A (B2C) |
4B (B2B) |
4C (Exports with Tax) |
4D (SEZ with Tax) |
4E (Deemed Exports) |
4F (Advances) |
4I, 4J, 4K, 4L (Adjustments) |
Section 2: Part II - Reporting Non-Taxable Outward Supplies (Table 5)
Table 5 is the counterpart to Table 4 and is used for declaring the aggregate value of outward supplies made during the financial year on which no tax is payable. Similar to Table 4, the government has provided relaxations for certain years, allowing taxpayers to report these figures net of credit notes, debit notes, and amendments, and to consolidate certain categories
Snapshot of Table 5
Table 5 | Details of Outward supplies made during the financial year on which tax is not payable | Taxable Value |
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 (includes 'no 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) |
Detailed Breakdown of Table 5 Fields
5A & 5B - Zero-Rated and SEZ Supplies without Payment of Tax: These fields are for reporting exports and supplies to SEZ units/developers made without the payment of IGST, executed under a Letter of Undertaking (LUT) or bond.
5C - Supplies on which tax is to be paid by the recipient on reverse charge basis: This captures the value of outward supplies where the tax liability falls on the recipient under RCM. For example, services provided by a Goods Transport Agency (GTA) to a specified recipient.
5D, 5E, 5F - Exempted, Nil Rated, and Non-GST Supplies: It is crucial to distinguish between these categories:
Exempted (5D): Supplies that are taxable but exempted from GST via a specific notification (e.g., certain unprocessed agricultural goods).
Nil Rated (5E): Supplies that have a tariff of 0% GST under the law (e.g., salt, grains).
Non-GST (5F): Supplies kept outside the purview of GST (e.g., alcohol for human consumption, petroleum products). This field should also include the value of activities treated as "No Supply" under Schedule III of the CGST Act.
For certain financial years, taxpayers were given the option to report the consolidated value of all three categories under the "Exempted" head (5D).
5H to 5K - Credit/Debit Notes and Amendments: These fields are for reporting adjustments related to the non-taxable supplies declared in rows 5A to 5F.
5N - Total Turnover (including advances): This auto-calculated field (4N+5M−4G) is one of the most important figures in the GSTR-9. It represents the total turnover declared in the GST returns for the financial year and is the primary figure used for reconciliation with the turnover as per the audited financial statements in Form GSTR-9C.
Section 3: Part V - Correcting the Past (Tables 10 & 11)
Part V of the GSTR-9 is designed to capture transactions that pertain to the financial year for which the return is being filed but were declared or amended in the returns of the next financial year. The specified period for such declarations is typically from April to September of the subsequent year, or the date of filing the annual return, whichever is earlier (this has since been extended to 30th November).
This segregation is vital. Including these transactions in Table 4 would create a mismatch in Table 9, as the tax for these supplies was paid in the subsequent year's GSTR-3B and would not be reflected in the auto-populated "Tax Paid" columns for the current year. Part V isolates these "spillover" transactions to ensure the integrity of the tax reconciliation.
Snapshot of Tables 10 & 11
Table | Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier | Taxable Value | IGST | CGST | SGST/UTGST | Cess |
10 | Supplies / tax declared through Amendments (+) (net of debit notes) | |||||
11 | Supplies / tax reduced through Amendments (-) (net of credit notes) |
Understanding Tables 10 and 11
Table 10 - Supplies/tax declared through Amendments (+): This table is for reporting any additions to turnover. This includes invoices from the reporting financial year that were entirely missed and reported for the first time in the next year's GSTR-1, or any upward amendments made to the reporting year's invoices in the next year.
Table 11 - Supplies/tax reduced through Amendments (-): This table is for reporting any reduction in turnover, such as downward amendments made to the reporting year's invoices or credit notes pertaining to the reporting year that were issued and declared in the next year's returns.
Numerical Example: Reporting Spillover Transactions
Let's consider a practical scenario for the financial year 2023-24.
Scenario: XYZ Pvt. Ltd. made a B2B supply of services worth ₹5,00,000 on 25th March 2024. The applicable GST rate is 18% (IGST of ₹90,000). The accountant at XYZ Pvt. Ltd. missed reporting this invoice in the GSTR-1 and GSTR-3B for March 2024. The omission was discovered in June 2024. The company then declared the invoice in its GSTR-1 for June 2024 and paid the tax of ₹90,000 (along with interest) while filing the GSTR-3B for June 2024.
How to Report in GSTR-9 for FY 2023-24:
The taxable value of ₹5,00,000 and the IGST of ₹90,000 will NOT be reported in Table 4B of the GSTR-9 for FY 2023-24.
Instead, this transaction will be declared in Table 10.
§ Taxable Value: ₹5,00,000
§ Integrated Tax: ₹90,000
The tax of ₹90,000 paid in the GSTR-3B of June 2024 will be captured and reconciled in Table 14 ("Differential tax paid on account of declaration in 10 & 11 above").
This correct reporting ensures that the liability for FY 2023-24 is accurately captured without creating a false "unpaid" liability in Table 9 of the annual return for that year.
Conclusion
The accurate reporting of outward supplies is the foundation of a correct GSTR-9 filing. Tables 4, 5, 10, and 11 are intricately linked, governed by the core principle of when the corresponding tax was paid. While the GST portal's auto-population feature provides a strong starting point, it is the taxpayer's responsibility to meticulously verify these figures against their books of accounts and correct them where necessary. Understanding the logic behind the form's structure, especially the segregation of "spillover" transactions into Part V, is critical to avoid reconciliation errors. Given that the GSTR-9, once filed, cannot be revised, a thorough and diligent approach to these tables is not just recommended—it is essential for robust GST compliance.
About the Author
Nikhil Jain is a Founder and CEO of TAXPATH INDIA with over 7 years of experience in taxation and compliance. He specializes in GST implementation and has helped numerous businesses navigate the complexities of indirect tax compliance
Contact Information:
Email: contact@taxpathindia.com
Phone: +91-9042364130
Website: www.taxpathindia.com
Disclaimer:
This article is for informational purposes only and should not be considered as professional tax advice. Readers are advised to consult qualified tax professionals for specific compliance requirements and business decisions.
