Filing your GST Annual Return doesn’t have to be overwhelming. This comprehensive guide will walk you through each table of GSTR-9 and GSTR-9C with simple, step-by-step instructions.

📋 Who Needs to File?

GSTR-9 (Annual Return)

You DON’T need to file if:

• Your annual turnover is up to ₹2 crore
• You’re an Input Service Distributor (ISD)
• You’re a casual or non-resident taxable person
• You’re a composition taxpayer (you’ll file GSTR-4 instead)

You MUST file if:

• Your annual turnover exceeds ₹2 crore
• You have multiple GSTINs and combined turnover > ₹2 crore (even if one GSTIN has nil transactions)

GSTR-9C (Reconciliation Statement + Audit)

You MUST file if:

• Your annual turnover exceeds ₹5 crore

📅 Important Dates

💰 Late Fee Structure (NEW for FY 2024-25)

Big Change: Late fee for GSTR-9 and GSTR-9C calculated separately now!

🆕 What’s New in FY 2024-25?

Major Changes You Must Know

1. Separate Late Fee for GSTR-9C – New Table 17 added in GSTR-9C
2. New Table 6A1 – Shows previous year ITC claimed this year
3. New Table 6A2 – Shows net current year ITC only
4. Mandatory Bifurcation in Table 7 – Can’t club all reversals anymore
5. Clear Spillover Rules – Tables 4-7 only for current year data

📊 GSTR-9: Step-by-Step Table Filling Guide

PART 1: SALES & OUTWARD SUPPLIES

TABLE 4: Supplies on Which You Paid Tax

This table captures all your sales where you collected and paid GST.

Table 4A: B2C Sales (Sales to Consumers)

What to Report: All sales to unregistered persons and consumers

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Note down values from:
   • Table 5 (B2C Large invoices > ₹2.5 lakh)
   • Table 7 (B2C Small invoices)
3. Add all 12 months together
4. This is already auto-filled, but you can edit if needed

Example:

April 2024 B2C Sales: ₹5,00,000
May 2024 B2C Sales: ₹6,00,000
... (continue for all months)
Total for Table 4A: ₹60,00,000

Table 4B: B2B Sales (Sales to Registered Businesses)

What to Report: All sales to registered taxpayers

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Note down values from:
   • Table 4A (B2B Regular invoices)
   • Table 4C (B2B invoices with place of supply)
3. Add all 12 months together
4. Auto-filled but verify the amount

Pro Tip: If you issued credit notes or debit notes during the year, you can either:

• Report net value here (Sales minus credit notes)
• OR report separately in Tables 4I and 4J

Table 4C: Exports with Tax Payment

What to Report: Export invoices where you paid IGST (with refund claim)

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 6A
3. Filter for “With Payment of Tax”
4. Add all export values for 12 months
5. Enter the total

Example:

Export to USA: ₹10,00,000 (IGST paid)
Export to UK: ₹15,00,000 (IGST paid)
Total for Table 4C: ₹25,00,000

Table 4D: SEZ Sales with Tax

What to Report: Sales to SEZ units where you paid IGST

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 6B
3. Filter for “With Payment of Tax”
4. Add all SEZ supply values
5. Enter the total

Table 4E: Deemed Exports

What to Report: Supplies qualifying as deemed exports (like EOU supplies)

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 6C
3. Add all deemed export values
4. Enter the total

Note: Deemed exports are rare. Most businesses will have zero here.

Table 4F: Advances Received (Invoice Not Issued)

What to Report: Advances on which you paid tax but didn’t issue invoice in FY 2024-25

Step-by-Step:

1. Open GSTR-1 for March 2025
2. Go to Table 11A (Advances received)
3. Check which advances were NOT adjusted in Table 11B
4. Only those unadjusted advances go here

Example:

Advance received: 20th March 2025 = ₹1,18,000 (including GST)
Invoice issued: 5th April 2025
Report in Table 4F: ₹1,00,000 (taxable value)

Important: This will be adjusted in next year’s GSTR-9C as “unadjusted advances”

Table 4G: Reverse Charge Purchases

What to Report: Purchases where YOU paid tax (instead of supplier)

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 3.1(d) – “Inward supplies liable to reverse charge”
3. Add values from all 12 months
4. Enter the total

Common Reverse Charge Scenarios:

• Purchases from unregistered suppliers (if applicable)
• Import of services
• GTA services
• Advocate services
• Director services

Example:

Legal fees paid to advocate: ₹1,00,000 (you paid ₹18,000 GST)
GTA services: ₹50,000 (you paid ₹2,500 GST)
Total for Table 4G: ₹1,50,000

Table 4G1: E-commerce Operator Tax (For Operators Only)

What to Report: Supplies where e-commerce operator pays tax under Section 9(5)

Step-by-Step:

1. ONLY for e-commerce operators like Amazon, Flipkart
2. Open GSTR-1 for April 2024 to March 2025
3. Go to Tables 15 and 15A
4. Add all supplies where you paid tax on behalf of suppliers
5. Enter the total

Note: If you’re a regular business (not an e-commerce operator), this will be ZERO.

Table 4I: Credit Notes Issued (OPTIONAL)

What to Report: Credit notes issued for B2B, exports, SEZ, deemed exports

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 9B (Credit/Debit notes)
3. Filter for Credit Notes only
4. Add all credit note values for B2B, exports, SEZ
5. Enter as negative value

Alternative: You can report net sales in Tables 4B to 4E (Sales minus credit notes)

Table 4J: Debit Notes Issued (OPTIONAL)

What to Report: Debit notes issued for B2B, exports, SEZ, deemed exports

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 9B
3. Filter for Debit Notes only
4. Add all debit note values
5. Enter the total

Table 4K & 4L: Amendments

What to Report:

• 4K: Upward amendments (increased value)
• 4L: Downward amendments (decreased value)

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 9A (Amendments to B2B invoices)
3. Go to Table 9C (Amendments to B2C invoices)
4. Separate upward and downward amendments
5. Enter in respective tables

Alternative: You can report net values in Tables 4A to 4E

TABLE 5: Supplies on Which You Didn’t Pay Tax

This table captures supplies that are outside the tax net.

Table 5A: Exports without Tax Payment

What to Report: Exports under Bond/LUT (without paying IGST)

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 6A
3. Filter for “Without Payment of Tax”
4. Add all export values for 12 months
5. Enter the total

Example:

Export to Germany (under LUT): ₹50,00,000
Export to Japan (under LUT): ₹30,00,000
Total for Table 5A: ₹80,00,000

Table 5B: SEZ Sales without Tax

What to Report: Sales to SEZ units under Bond/LUT

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 6B
3. Filter for “Without Payment of Tax”
4. Add all SEZ supply values
5. Enter the total

Table 5C: Reverse Charge Sales

What to Report: Sales where recipient will pay tax (reverse charge applicable)

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 4B
3. Look for entries marked as “Reverse Charge = Y”
4. Add all such values
5. Enter the total

Example: If you sold goods/services where reverse charge applies to recipient

Table 5C1: E-commerce Supplies (For Suppliers)

What to Report: Your supplies through e-commerce where operator pays tax

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 14(b) and 14A(b)
3. These are supplies through platforms like Amazon, Flipkart
4. Add all such supplies
5. Enter the total

Note: Only if you sell through e-commerce platforms and they collect TCS

Table 5D: Exempted Supplies

What to Report: Supplies that are fully exempt from GST

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 8 (Nil rated, exempted, non-GST)
3. Add “Exempted” values from all months
4. Enter the total

Examples of Exempted Supplies:

• Fresh fruits and vegetables
• Education services
• Healthcare services
• Agricultural produce

Table 5E: Nil Rated Supplies (OPTIONAL)

What to Report: Supplies that attract 0% GST rate

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 8
3. Add “Nil Rated” values from all months
4. Enter the total

Note: You can club this with Table 5D (exempted)

Examples:

• Unbranded cereals
• Salt
• Jaggery

Table 5F: Non-GST Supplies

What to Report: Supplies outside GST scope + “no supply” items

Step-by-Step:

1. Open GSTR-1 for April 2024 to March 2025
2. Go to Table 8
3. Add “Non-GST supply” values
4. Enter the total

Examples:

• Alcohol for human consumption
• Petrol, diesel (outside GST scope)
• Sale of land/building
• Salaries paid to employees (no supply)

Important: This is MANDATORY to report separately (not optional)

Tables 5H, 5I, 5J, 5K: Credit Notes, Debit Notes, Amendments (OPTIONAL)

Similar process as Tables 4I, 4J, 4K, 4L but for supplies in Tables 5A to 5F.

You can skip these and report net values in Tables 5A to 5F.

PART 2: INPUT TAX CREDIT (ITC)

TABLE 6: ITC Availed During the Year

This is the most critical section. Pay close attention!

Table 6A: Total ITC Availed

What It Shows: Total ITC you claimed in all GSTR-3B during FY 2024-25

Step-by-Step:

1. This is auto-filled from GSTR-3B
2. System adds Table 4A from all 12 GSTR-3B
3. You cannot edit this
4. Just verify the amount

Formula:

Table 6A = Sum of GSTR-3B Table 4A (April 2024 to March 2025)

Table 6A1: Previous Year ITC ⭐ NEW TABLE

What to Report: ITC of FY 2023-24 that you claimed during FY 2024-25

Why Important: Table 6A includes this, but it’s not current year ITC. So we remove it here.

Step-by-Step:

Method 1 – If you filed FY 2023-24 GSTR-9 correctly:

1. Open your FY 2023-24 GSTR-9
2. Check Table 8C value
3. Also check Table 13 value
4. These are ITC of FY 23-24 claimed in FY 24-25
5. Enter this value in Table 6A1

Method 2 – Manual identification:

1. Download GSTR-2B for April 2024 to October 2024
2. In each month’s GSTR-2B, check invoice dates
3. Identify invoices dated FY 2023-24 (Apr 2023 to Mar 2024)
4. Add ITC amounts from those invoices
5. Enter total in Table 6A1

Example:

In May 2024 GSTR-3B, you claimed:
- Invoice dated 25-Mar-2024: ITC ₹10,000
- Invoice dated 15-Mar-2024: ITC ₹5,000

These belong to FY 2023-24, so:
Table 6A1 = ₹15,000

Important Notes:

• This does NOT include ITC reclaimed under Rule 37/37A
• This ONLY includes original late claims
• If you reversed ITC in FY 23-24 and reclaimed in FY 24-25 (NOT Rule 37/37A), include it here

Table 6A2: Net ITC of Current Year

What It Shows: Pure FY 2024-25 ITC only

Step-by-Step:

1. This is auto-calculated
2. Formula: Table 6A2 = Table 6A – Table 6A1
3. Cannot edit
4. This is your actual FY 24-25 ITC

Table 6B: ITC on Regular Purchases

What to Report: ITC on normal business purchases (not reverse charge, not imports)

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 4(A)(5) – “All other ITC”
3. Add all 12 months
4. This needs bifurcation into:
   • Inputs (raw materials, consumables)
   • Capital Goods (machinery, equipment)
   • Input Services (can be clubbed with Inputs)

How to Bifurcate:

1. Download GSTR-2B for April 2024 to March 2025
2. Create Excel sheet with columns: GSTIN, Invoice No, Date, Input/Capital Goods/Services, ITC Amount
3. Classify each invoice based on purchase nature
4. Sum up each category

Example:

Total Table 4(A)(5) from GSTR-3B = ₹5,00,000

After bifurcation:
- Inputs: ₹3,00,000
- Capital Goods: ₹1,50,000
- Input Services: ₹50,000

Important:

• Capital Goods must be reported separately (mandatory)
• Input Services can be combined with Inputs
• Remove FY 2023-24 ITC (already removed in 6A1)
• Remove ITC that will be claimed in FY 2025-26 (goes to Table 8C)

Table 6C: ITC on Reverse Charge (Unregistered Suppliers)

What to Report: ITC claimed on reverse charge purchases from unregistered persons

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 4(A)(3) – “Reverse charge”
3. This has both registered and unregistered
4. From your books, identify purchases from unregistered suppliers
5. Sum up ITC on those purchases
6. Bifurcate into Inputs/Capital Goods/Input Services

Example:

Purchased goods from unregistered supplier: ₹1,00,000
GST paid under RCM: ₹18,000
Report in Table 6C: ₹18,000 (bifurcated by type)

Table 6D: ITC on Reverse Charge (Registered Suppliers)

What to Report: ITC claimed on reverse charge purchases from registered persons

Step-by-Step:

1. From Table 4(A)(3) of GSTR-3B
2. Identify registered supplier RCM purchases
3. Common examples:
   • GTA services
   • Advocate services
   • Director services (if reverse charge applicable)
4. Sum up ITC amounts
5. Bifurcate by type

Table 6E: ITC on Imports

What to Report: IGST credit on goods imported (including from SEZ)

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 4(A)(1) – “Import of goods”
3. Add all 12 months
4. Bifurcate into:
   • Inputs
   • Capital Goods
   • (No services in imports of goods)

Example:

Imported machinery from Germany:
- IGST paid at customs: ₹2,00,000
- Report in Table 6E under Capital Goods: ₹2,00,000

Table 6F: ITC on Service Imports

What to Report: IGST credit on services imported (excluding SEZ services)

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 4(A)(2) – “Import of services”
3. Add all 12 months
4. Enter total

Examples:

• Software subscription from USA
• Consultancy services from UK
• Cloud hosting services from abroad

Table 6G: ITC from ISD

What to Report: ITC received through Input Service Distributor

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 4(A)(4) – “ISD Credit”
3. Add all 12 months
4. Enter total

Note: Only if you’re part of a group structure with ISD

Table 6H: ITC Reclaimed

What to Report: ITC that was reversed earlier but now reclaimed (eligible again)

This is tricky! Follow carefully:

Scenario 1: Claimed, reversed, and reclaimed – ALL in FY 2024-25

March 2024: Claimed ITC ₹10,000
June 2024: Reversed ITC ₹10,000 (due to non-payment to supplier)
September 2024: Paid supplier, reclaimed ITC ₹10,000

Report in Table 6H: ₹10,000

Scenario 2: Claimed and reversed in FY 2023-24, reclaimed in FY 2024-25 (Rule 37/37A)

January 2024: Claimed ITC ₹20,000
March 2024: Reversed (Rule 37) ₹20,000
May 2024: Paid supplier, reclaimed ₹20,000

Report in Table 6H: ₹20,000
(Do NOT report in Table 6A1)

Scenario 3: Claimed and reversed in FY 2023-24, reclaimed in FY 2024-25 (OTHER than Rule 37/37A)

Example: Circular 170/02/2022 reclaim
January 2024: Claimed ITC ₹15,000
March 2024: Reversed ₹15,000
August 2024: Reclaimed ₹15,000

Report in Table 6A1: ₹15,000
(Do NOT report in Table 6H)

How to Identify:

1. Open your ITC ledger on GST portal
2. Check entries with “ITC Reclaimed” or “Reversal Reclaimed”
3. Check the reason for reversal
4. Classify based on scenarios above
5. Enter in appropriate table

Table 6J: Difference

What It Shows: Difference between total ITC and bifurcation

Step-by-Step:

1. Auto-calculated
2. Formula: Table 6J = Table 6I – Table 6A2
3. Should be ZERO ideally
4. If not zero, there’s an error in your bifurcation

Table 6K: TRAN-1 Credit

What to Report: Transitional credit claimed while migrating to GST

Step-by-Step:

1. Check if you filed TRAN-1 form
2. Auto-filled from TRAN-1
3. Usually zero for most businesses (unless migrated recently)

Table 6L: TRAN-2 Credit

What to Report: Additional transitional credit

Step-by-Step:

1. Check if you filed TRAN-2 form
2. Auto-filled from TRAN-2
3. Usually zero

Table 6M: Other ITC

What to Report: ITC availed through ITC-01, ITC-02, ITC-02A

Step-by-Step:

1. Check if you filed any of these forms during FY 2024-25:
   • ITC-01: Taking over business
   • ITC-02: Receiving capital goods from exempt to taxable
   • ITC-02A: ITC received from job worker
2. Check the ITC claimed in these forms
3. Enter total

Note: Most businesses will have zero here

TABLE 7: ITC Reversed

This table shows ITC you claimed but later reversed (became ineligible).

Table 7A: Reversed as per Rule 37

What to Report: ITC reversed for non-payment to suppliers within 180 days

Step-by-Step:

1. Open GSTR-3B for April 2024 to March 2025
2. Go to Table 4(B) – “ITC Reversed”
3. Check your books to identify Rule 37 reversals
4. Add all Rule 37 reversal amounts
5. Enter total

Example:

Purchased goods worth ₹1,00,000 + ₹18,000 GST
Claimed ITC of ₹18,000 in April 2024
Didn't pay supplier within 180 days
Reversed ITC of ₹18,000 in October 2024

Report in Table 7A: ₹18,000

Table 7A1: Reversed as per Rule 37A ⭐ NEW

What to Report: ITC reversed for non-payment within 180 days (new provision)

Step-by-Step:

1. Similar to Table 7A
2. Check Table 4(B) of GSTR-3B
3. Identify Rule 37A reversals specifically
4. Enter total

Note: This is a new bifurcation for FY 2024-25

Table 7A2: Reversed as per Rule 38 ⭐ NEW

What to Report: ITC reversed on distribution by ISD

Step-by-Step:

1. Check Table 4(B) of GSTR-3B
2. Identify Rule 38 reversals
3. Enter total

Note: Only applicable if you’re an ISD or received ISD credit

Table 7B: Reversed as per Rule 39

What to Report: ITC reversed due to non-maintenance of separate accounts

Step-by-Step:

1. Check Table 4(B) of GSTR-3B
2. If you have both taxable and exempt supplies
3. And didn’t maintain separate accounts
4. ITC reversal under Rule 39
5. Enter total

Table 7C: Reversed as per Rule 42

What to Report: ITC reversed for common credit (proportionate reversal)

Step-by-Step:

1. Check Table 4(B) of GSTR-3B
2. If you have both taxable and exempt supplies
3. Common ITC needs proportionate reversal
4. Add all Rule 42 reversals
5. Enter total

Formula for Rule 42:

Reversal = Common ITC × (Exempt Turnover / Total Turnover)

Table 7D: Reversed as per Rule 43

What to Report: ITC reversed for banking/financial services

Step-by-Step:

1. Check Table 4(B) of GSTR-3B
2. Only for banks, NBFCs, financial institutions
3. Identify Rule 43 reversals
4. Enter total

Note: Most businesses will have zero here

Table 7E: Reversed as per Section 17(5)

What to Report: ITC reversed on blocked credits

Step-by-Step:

1. Check Table 4(B) of GSTR-3B
2. Blocked credits include:
   • Motor vehicles (except specified uses)
   • Food, beverages (unless business itself)
   • Outdoor catering
   • Health services, cosmetic surgery
   • Rent-a-cab
   • Life insurance, health insurance
   • Membership of clubs, gym, health centers
3. Add all such reversals
4. Enter total

Example:

Wrongly claimed ITC on office cab service: ₹5,000
Reversed in next month
Report in Table 7E: ₹5,000

Table 7F: TRAN-1 Reversal

What to Report: Transitional credit reversed

Step-by-Step:

1. Check if any TRAN-1 credit was found ineligible
2. Check reversal entries
3. Enter total

Note: Usually zero

Table 7G: TRAN-2 Reversal

What to Report: TRAN-2 credit reversed

Step-by-Step:

1. Similar to Table 7F
2. Usually zero

Table 7H: Other Reversals

What to Report: Any other ITC reversals not covered above

Step-by-Step:

1. Check Table 4(B) of GSTR-3B
2. Check if you filed ITC-03 (reversal of ITC on capital goods)
3. Any other reversals not fitting above categories
4. Enter total with reason

TABLE 8: ITC Reconciliation (MOST IMPORTANT!)

This table matches ITC available vs ITC claimed.

Table 8A: ITC as per GSTR-2B

What It Shows: ITC available to you (what suppliers uploaded)

Step-by-Step:

1. This is auto-filled
2. System adds Table 3(I) from:
   • GSTR-2B of April 2024 to March 2025 (for FY 24-25 invoices)
   • GSTR-2B of April 2025 to October 2025 (for FY 24-25 invoices reported late)
3. Cannot edit
4. Just verify

Important: This includes ITC on FY 2024-25 invoices that appeared in GSTR-2B up to October 2025

Table 8B: ITC as per Table 6B

What It Shows: ITC you actually claimed on regular purchases

Step-by-Step:

1. This is auto-filled from Table 6B
2. Cannot edit
3. Just verify

Table 8C: ITC of FY 2024-25 Claimed in FY 2025-26

What to Report: Invoices of FY 24-25 that you’ll claim in April-Nov 2025

This requires manual working!

Step-by-Step:

1. Download GSTR-2B for April 2025 to October 2025
2. Open each month’s GSTR-2B
3. Check Table 3(I) – all invoices
4. Filter invoices with dates between 1st April 2024 to 31st March 2025
5. Add ITC amounts from these invoices
6. Enter total in Table 8C

Example:

In May 2025 GSTR-2B, you see:
- Invoice dated 28-Mar-2025: ITC ₹15,000
- Invoice dated 30-Mar-2025: ITC ₹10,000

You'll claim these in May 2025 GSTR-3B.
These belong to FY 24-25 but claimed late.

Table 8C = ₹25,000

Important Notes:

• Only include original late claims
• Do NOT include Rule 37/37A reclaims (those are not ITC of FY 24-25)
• Do NOT include reclaims of other types (already adjusted in 6A1)

Table 8D: Difference

What It Shows: Mismatch between available ITC and claimed ITC

Step-by-Step:

1. Auto-calculated
2. Formula: Table 8D = Table 8A – (Table 8B + Table 8C)
3. Cannot edit

Understanding Table 8D:

⚠️ Important Points to Remember

1. No Revision: Once filed, GSTR 9 and 9C cannot be revised. Double-check your data.
2. Payment of Liability: Any additional liability found during GSTR 9 filing must be paid via Form DRC-03 in Cash Only. You cannot use your Credit Ledger.
3. Table 8A Basis: Table 8A is based on GSTR-2B, not GSTR-2A. Ensure your reconciliations align with the static 2B statement.
4. Negative 8D: If Table 8D is negative, it indicates you have claimed more ITC than what is available in GSTR-2B. You must be prepared to explain this or reverse the excess.

Disclaimer: This blog is for educational purposes. Always consult a tax professional for specific advice related to your business.