Tables of GSTR-9 – Brief points to be noted.
Table 4 and 5 is for disclosure of outward supply made during the year . Books of accounts to be referred for this.
Table 6 is disclosure of ITC taken during the year. Table 4A of 3B to be referred for this.
Table 7 is ITC reversed during the year. Table 4B of 3B to be referred for this.
Table 8 is disclosure of ITC taken on B2B net of Credit /Debit note through 3B and its comparison/reconciliation with 2A.
Table 9 is disclosure of tax payable and paid. Payable as per books and paid as per 3B to be shown
Table 10 & 11 is for supplies of FY 2022-23 which are reported/ amended in the returns filed for the period April 2023 to Nov 2023 to be shown here.
Table 12 – Input credit of 22-23 reversed in Form GSTR 3B filed during the period April 2023 to 30th Nov 2023 to be shown here.
Table 13. it is optional table
Table 14 is the differential tax paid on account of declarations made under Tables 10 and 11
Table 15 is optional table
Table 16 is optional table
Table 17 is HSN summary of outward supply. HSN of supplies shown in table 4 and 5 to be shown here.
Table 18 is optional table
Table 19 is late fee payable and paid.
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