What this screen is for
GSTR-9 is the annual return for regular (non-composition) taxpayers: a consolidated statement of the year's supplies, taxes and input tax credit. This screen retrieves the return from the GST portal for the financial year you choose and presents its lines with taxable value and IGST, CGST, SGST and cess, so you can read what was filed without leaving the app.
When to use it
Use it when preparing the annual return and you want the portal's own view of the year in front of you, or afterwards when someone asks what was declared. Pick the financial year at the top and fetch; an authenticated GST portal session is required.
What you see on this screen
The header reads GSTR-9, subtitled "Annual Return for Regular Taxpayers", with your GSTIN and the financial year in view. A panel explains that the return consolidates the monthly and quarterly GSTR-1 and GSTR-3B returns of the year into one statement.
Three cards: Total Tax Liability, Annual Taxable Turnover and Filing Status.
Two tabs follow.
Return Summary — columns Description, Taxable Value, IGST, CGST, SGST and Cess, with a Total row; unlabelled lines are numbered Row 1, Row 2 and so on. The raw portal response sits beneath, under GSTR-9 Summary Response.
Table-wise Details — the return's own tables, each fetched separately:
- Table 4 — details of advances, inward and outward supplies on which tax is payable
- Table 5 — details of outward supplies on which tax is not payable
- Table 6 — details of ITC availed during the financial year
- Table 7 — details of ITC reversed and ineligible ITC
- Table 8 — other ITC related information
- Table 9 — details of tax paid as declared in returns filed during the financial year
- Tables 10 and 11 — amendments for supplies of the previous year and their tax impact
- Table 14 — differential tax paid on account of declarations in tables 10 and 11
- Table 15 — demands and refunds
- Table 16 — supplies received from composition taxpayers, deemed supply, and goods sent on approval
- Table 17 — HSN wise summary of outward supplies
- Table 18 — HSN wise summary of inward supplies
Filters and actions
A financial-year selector chooses the year, with Previous and Next stepping between years. Fetch from GST Portal retrieves the summary. On the table-wise tab, each table has its own Fetch Table button and is marked Loaded once it has been pulled, so you only retrieve what you need. An open GST portal session is required.
Status values
The Filing Status card reads Not Filed where the portal has no filing recorded for the year; otherwise it shows the status the portal returns.
Related
- GSTR-9C
- Annual Summary Books Vs Return