Scope and mapping of GSTR 9 Input formats
| Table No. | Sub-section | Description of Data required | Whether Auto-Populate or Not | Mandatory Fields |
| 4 | 4A | Supplies made to un-registered persons (B2C) | Y – Auto-populated from GSTR 1 | Y |
| 4B | Supplies made to registered persons (B2B) | Y – Auto-populated from GSTR 1 | Y | |
| 4C | Zero-rated supply (Export) on payment of tax (except supplies to SEZs) | Y – Auto-populated from GSTR 1 | Y | |
| 4D | Supply to SEZs on payment of tax | Y – Auto-populated from GSTR 1 | Y | |
| 4E | Deemed Exports | Y – Auto-populated from GSTR 1 | Y | |
| 4F | Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) | Y – Auto-populated from GSTR 1 | Y | |
| 4G | Inward supplies on which tax is to be paid onreverse charge basis | Y – Auto-populated from GSTR 3B | Y | |
| 4H | Sub-total (A to G above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 4I | Credit Notes issued in respect of transactions specified in (B) to (E) above (-) | Y – Auto-populated from GSTR 1 | Y | |
| Y | 4J | Debit Notes issued in respect of transactions specified in (B) to (E) above (+) | Y – Auto-populated from GSTR 1 | Y |
| 4K | Supplies/tax declared through Amendments (+) | Y – Auto-populated from GSTR 1 | Y | |
| 4L | Supplies/tax reduced through Amendments (-) | Y – Auto-populated from GSTR 1 | Y | |
| 4M | Sub-total (I to L above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 4N | Supplies and advances on which tax is to be paid (H + M) above | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 5 | 5A | Zero-rated supply (Export) without payment of tax | Y – Auto-populated from GSTR 1 | Y |
| 5B | Supply to SEZs without payment of tax | Y – Auto-populated from GSTR 1 | Y | |
| 5C | Supplies on which tax is to be paid by the recipient on reverse charge basis | Y – Auto-populated from GSTR 1 | Y | |
| 5D | Exempted | Y – Auto-populated from GSTR 1 | Y | |
| 5E | Nil Rated | Y – Auto-populated from GSTR 1 | Y | |
| 5F | Non-GST Supply | Y – Auto-populated from GSTR 1 | Y | |
| 5G | Sub-total (A to F above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 5H | Credit Notes issued in respect of transactions specified in (A) to (F) above (-) | Y – Auto-populated from GSTR 1 | Y | |
| 5I | Debit Notes issued in respect of transactions specified in (A) to (F) above (+) | Y – Auto-populated from GSTR 1 | Y | |
| 5J | Supplies declared through Amendments (+) | Y – Auto-populated from GSTR 1 | Y | |
| 5K | Supplies reduced through Amendments (-) | Y – Auto-populated from GSTR 1 | Y | |
| 5L | Sub-Total (H to K above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 5M | Turnover on which tax is not to be paid (G + L above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 5N | Total Turnover (including advances) (4N + 5M – 4G above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 6 | 6A | Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) | Y – Auto-populated from GSTR 3B | Y |
| 6B.1 | Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Inputs | N -Taxpayer need to provide details | Y | |
| 6B.2 | Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Capital Goods | N -Taxpayer need to provide details | Y | |
| 6B.3 | Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Input Services | N -Taxpayer need to provide details | Y | |
| 6C.1 | Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Inputs | N -Taxpayer need to provide details | Y | |
| 6C.2 | Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Capital Goods | N -Taxpayer need to provide details | Y | |
| 6C.3 | Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Input Services | N -Taxpayer need to provide details | Y | |
| 6D.1 | Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Inputs | N -Taxpayer need to provide details | Y | |
| 6D.2 | Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Capital Goods | N -Taxpayer need to provide details | Y | |
| 6D.3 | Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Input Services | N -Taxpayer need to provide details | Y | |
| 6E.1 | Import of goods (including supplies from SEZs) – Inputs | N -Taxpayer need to provide details | Y | |
| 6E.2 | Import of goods (including supplies from SEZs) – Capital Goods | N -Taxpayer need to provide details | Y | |
| 6F | Import of services (excluding inward supplies from SEZs) | Y – Auto-populated from GSTR 3B | Y | |
| 6G | Input Tax credit received from ISD | Y – Auto-populated from GSTR 3B | Y | |
| 6H | Amount of ITC reclaimed (other than B above) under the provisions of the Act | N -Taxpayer need to provide details | Y | |
| 6I | Sub-total (B to H above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 6J | Difference (I – A above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 6K | Transition Credit through TRAN-I (including revisions if any) | Y – Auto-populated from GSTN | Y | |
| 6L | Transition Credit through TRAN-II | Y – Auto-populated from GSTN | Y | |
| 6M | Any other ITC availed but not specified above | Y – Auto-populated from GSTN | Y | |
| 6N | Sub-total (K to M above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 6O | Total ITC availed (I + N above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 7 | 7A to 7E | ITC disallowance under specified sections | N -Taxpayer need to provide details | Y |
| 7F | Reversal of TRAN-I credit | N -Taxpayer need to provide details | Y | |
| 7G | Reversal of TRAN-II credit | N -Taxpayer need to provide details | Y | |
| 7H | Other ITC reversed | N -Taxpayer need to provide details | Y | |
| 7I | Total ITC Reversed (A to H above) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 7J | Net ITC Available for Utilization (6O – 7I) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 8 | 8A | ITC as per GSTR-2A (Table 3 & 5 thereof) | Y – Auto-populated from GSTR 2A | Y |
| 8B | ITC as per sum total of 6(B) and 6(H) above | Y – auto-populated | Y | |
| 8C | ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September 2018 |
N -Taxpayer need to provide details IRIS is going to provide reports for these details. |
Y | |
| 8D | Difference [A-(B+C)] | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 8E | ITC available but not availed (out of D) | N -Taxpayer need to provide details | Y | |
| 8F | ITC available but ineligible (out of D) | N -Taxpayer need to provide details | Y | |
| 8G | IGST paid on import of goods (including supplies from SEZ) | N -Taxpayer need to provide details | Y | |
| 8H | IGST credit availed on import of goods (as per 6(E) above) | Y – Auto-populated | Y | |
| 8I | Difference (G-H) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 8J | ITC available but not availed on import of goods (Equal to I) | Y – Auto-populated | Y | |
| 8K | Total ITC to be lapsed in current financial year (E + F + J) | Y – Auto-calculated by IRIS. No need provide these details in upload format | Y | |
| 9 | 9A to 9H | Tax paid details | Y – Auto-populated from GSTR 3B | Y |
| 10 | Supplies/tax declared through Amendments (+) (net of debit notes) | N -Taxpayer need to provide details | Y | |
| 11 | Supplies/tax reduced through Amendments (-) (net of credit notes) | N -Taxpayer need to provide details | Y | |
| 12 | Reversal of ITC availed during previous financial year | N -Taxpayer need to provide details | Y | |
| 13 | ITC availed for the previous financial year | N -Taxpayer need to provide details | Y | |
| 14 | 14A | Differential tax paid on account of declaration in 10 & 11 above – Payable | N -Taxpayer need to provide details | Y |
| 14B | Differential tax paid on account of declaration in 10 & 11 above – Paid | N -Taxpayer need to provide details | Y | |
| 15 | 15A | Total Refund claimed | N -Taxpayer need to provide details | Y |
| 15B | Total Refund sanctioned | N -Taxpayer need to provide details | Y | |
| 15C | Total Refund Rejected | N -Taxpayer need to provide details | Y | |
| 15D | Total Refund Pending | N -Taxpayer need to provide details | Y | |
| 15E | Total demand of taxes | N -Taxpayer need to provide details | Y | |
| 15F | Total taxes paid in respect of E above | N -Taxpayer need to provide details | Y | |
| 15G | Total demands pending out of E above | N -Taxpayer need to provide details | Y | |
| 16 | 16A | Supplies received from Composition taxpayers | N -Taxpayer need to provide details | Y |
| 16B | Deemed supply under Section 143 | N -Taxpayer need to provide details | Y | |
| 16C | Goods sent on approval basis but not returned | N -Taxpayer need to provide details | Y | |
| 17 | HSN Summary for Outward Supplies | N -Taxpayer need to provide details | Y | |
| 18 | HSN Summary for Inward Supplies | N -Taxpayer need to provide details | Y | |
| 19 | Late Fee | Y – Auto-populated from GSTN | Y |
