Aggregate of GSTR-3B Table 4B for all months — Rule 42/43, Section 17(5)
T8
Difference: ITC per GSTR-2B vs GSTR-3B
Auto-computed — explain any positive difference
T9
Tax paid as declared in GSTR-3B
Sum of GSTR-3B Table 6 for all months
T10
Supplies/ITC declared for Apr–Jun of next FY relating to this FY
Amendments filed in Q1 of next year
T11
Reversal of ITC availed in previous FY
ITC reclaimed or reversed in current year for previous FY
T12
Reverse charge liability on inward supplies
Aggregate of GSTR-3B Table 3.1(d) for the FY
T13
ITC availed on reverse charge
Aggregate of GSTR-3B Table 4A(2) — RCM ITC
T14
Differential tax paid on amendments
Tax paid via DRC-03 on amended returns
T15
Demands and refunds
Total demands raised and refunds sanctioned during FY
T16
Supplies received from composition, exempt supplies
Inward supply from composition dealers
T17
HSN-wise outward supply summary
Mandatory: 4-digit if >₹5cr, 2-digit if >₹1.5cr
T18
HSN-wise inward supply summary
Same threshold as Table 17
T19
Late fees payable and paid
Late fees on GSTR-1 and GSTR-3B during the FY
GSTR-9 vs GSTR-9C — Who Files What
GSTR-9 (Annual Return)
Who: All regular GST taxpayers (not composition, not ISD)
Threshold: Mandatory for all — no turnover exemption for regular taxpayers
Due date: 31st December of the following FY
Late fee: ₹200/day (₹100 CGST + ₹100 SGST). Maximum 0.25% of state turnover
Can it be revised? No — file carefully. Differences to be explained in GSTR-9C
GSTR-9C (Reconciliation)
Who: Taxpayers with aggregate annual turnover >₹2 crore
Certified by: Chartered Accountant or Cost Accountant
Due date: Same as GSTR-9 — 31st December
Key reconciliations: Turnover (GST vs P&L), ITC (GSTR-2B vs books), tax paid (GSTR-3B vs tax computed)
Auditor's recommendation: Part V — additional liability if differences exist
Frequently Asked Questions
GSTR-9 auto-populates from your filed GSTR-1 and GSTR-3B data. Differences arise from amendments, advances, or data entry errors in monthly returns. Use Tables 10 and 11 in GSTR-9 to declare adjustments that explain the difference.
No — GSTR-9 must be filed on the official GST portal (gst.gov.in). This tool helps you organise and verify your annual data before filing, reducing errors during the actual filing process.
Composition dealers file GSTR-9A (not GSTR-9). The structure is different — composition dealers pay tax on turnover, not on individual supplies. However, this tool's monthly summary concept is useful for preparing GSTR-9A data as well.
