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GSTR-9 Manual

(For FY 2023-24)

Updated Instructions (Table-wise)


Table 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable

Table No. & Heading ↓
Status ↓

(4A) Supplies made to unregistered persons (B2C)


Mandatory

(4B) Supplies made to registered person (B2B)


Mandatory

(4C) Zero rated supply (Export) on payment of tax (Except supplies to SEZ)


Mandatory

(4D) Supplies to SEZ on payment of tax


Mandatory

(4E) Deemed Exports


Mandatory

(4F) Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)


Mandatory

(4G) Inward supplies on which tax is to be paid on the reverse charge basis


Mandatory

(4G1) Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report]


Mandatory

(4H) Sub total (A to G1 above)


Autofill

(4I) Credit notes issued in respect of transactions specified in (B) to (E) above (-)


Mandatory

(4J) Debit notes issued in respect of transactions specified in (B) to (E) above (+)


Mandatory

(4K) Supplies/tax declared through Amendments (+)


Mandatory

(4L) Supplies/tax reduced through Amendments (-)


Mandatory

(4M) Sub total (I to L above)


Autofill

(4N) Supplies and advances on which tax is to be paid (H + M) above


Autofill

Table 5: Details of Outward supplies made during the financial year on which tax is not payable

Table No. & Heading ↓
Status ↓

(5A) Zero rated supply (Export) without payment of tax


Mandatory

(5B) Supply to SEZ without payment of tax


Mandatory

(5C) Supplies on which tax is to be paid by the recipient on reverse charge basis


Mandatory

(5C1) Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report]


Mandatory

(5D) Exempted


Mandatory

(5E) Nil Rated


Optional
TaxReply Remarks:

5E may be clubbed & reported in 5D.


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(5F) Non-GST supply (includes no supply)


Mandatory

(5G) Sub total (A to F above)


Autofill

(5H) Credit notes issued in respect of transactions specified in (A to F) above (-)


Optional
TaxReply Remarks:

5H may be clubbed & reported net of figures in 5A to 5F.


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(5I) Debit Notes issued in respect of transactions specified in (A to F) above (+)


Optional
TaxReply Remarks:

5I may be clubbed & reported net of figures in 5A to 5F.


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(5J) Supplies declared through Amendments (+)


Optional
TaxReply Remarks:

5J may be clubbed & reported net of figures in 5A to 5F.


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(5K) Supplies reduced through Amendments (-)


Optional
TaxReply Remarks:

5K may be clubbed & reported net of figures in 5A to 5F.


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(5L) Sub total (H to K)


Autofill

(5M) Turnover on which tax is not to be paid (G + L above)


Autofill

(5N) Total Turnover (including advances) (4N + 5M - 4G – 4GI above)


Autofill

Table 6: Details of ITC availed during the financial year

Table No. & Heading ↓
Status ↓

(6A) Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)


Autofill

(6B) Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)


Mandatory
TaxReply Remarks:

ITC on Capital goods to be shown separately. ITC on Input and Input Services may be clubbed and reported in Input Column.


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(6C) Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed


Mandatory
TaxReply Remarks:

ITC on Capital goods to be shown separately. ITC on Input and Input Services may be clubbed and reported in Input Column.


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(6D) Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed


Mandatory
TaxReply Remarks:

ITC on Capital goods to be shown separately. ITC on Input and Input Services may be clubbed and reported in Input Column.


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(6E) Import of goods (including supplies from SEZ)


Mandatory
TaxReply Remarks:

ITC on Input and Capital goods to be shown separately.


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(6F) Import of services (excluding inward supplies from SEZ)


Mandatory

(6G) Input Tax credit received from ISD


Mandatory

(6H) Amount of ITC reclaimed (other than B above) under the provisions of the Act


Mandatory

(6I) Sub-total (B to H above)


Autofill

(6J) Difference (I - A above)


Autofill

(6K) Transition Credit through TRAN-I (including revisions if any)


Mandatory

(6L) Transition Credit through TRAN-II


Mandatory

(6M) Any other ITC availed but not specified above


Mandatory

(6N) Sub-total (K to M above)


Autofill

(6O) Total ITC availed (I + N above)


Autofill

Table 7: Details of ITC Reversed and Ineligible ITC for the financial year

Table No. & Heading ↓
Status ↓

(7A) As per Rule 37


Optional
TaxReply Remarks:

7A may be clubbed & reported in 7H.


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(7B) As per Rule 39


Optional
TaxReply Remarks:

7B may be clubbed & reported in 7H.


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(7C) As per Rule 42


Optional
TaxReply Remarks:

7C may be clubbed & reported in 7H.


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(7D) As per Rule 43


Optional
TaxReply Remarks:

7D may be clubbed & reported in 7H.


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(7E) As per section 17(5)


Optional
TaxReply Remarks:

7E may be clubbed & reported in 7H.


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(7F) Reversal of TRAN-I credit


Mandatory

(7G) Reversal of TRAN-II credit


Mandatory

(7H) OTHER REVERSALS (PL. SPECIFY)


Mandatory
TaxReply Remarks:

Mandatory, if Applicable


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(7I) Total ITC Reversed (Sum of A to H above)


Autofill

(7J) Net ITC Available for Utilization (6O - 7I)


Autofill

Table 8: Other ITC related information

Table No. & Heading ↓
Status ↓

(8A) ITC as per GSTR-2A (Table 3 & 5 thereof)


Autofill

(8B) ITC as per sum total of 6(B) and 6(H) above


Autofill

(8C) ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year upto specified period


Mandatory

(8D) Difference [A-(B+C)]


Autofill

(8E) ITC available but not availed


Mandatory

(8F) ITC available but ineligible


Mandatory

(8G) IGST paid on import of goods (including supplies from SEZ)


Mandatory

(8H) IGST credit availed on import of goods (as per 6(E) above)


Autofill

(8I) Difference (G-H)


Autofill

(8J) ITC available but not availed on import of goods (Equal to I)


Autofill

(8K) Total ITC to be lapsed in current financial year (E + F + J)


Autofill

Table 9: Details of tax paid as declared in returns filed during the financial year

Table No. & Heading ↓
Status ↓

(9) Details of tax paid as declared in returns filed during the financial year


Mandatory

Table 10: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period

Table No. & Heading ↓
Status ↓

(10) Supplies / tax declared through Amendments (+) (net of debit notes)


Mandatory

Table 11: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period

Table No. & Heading ↓
Status ↓

(11) Supplies / tax reduced through Amendments (-) (net of credit notes)


Mandatory

Table 12: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period

Table No. & Heading ↓
Status ↓

(12) Reversal of ITC availed during previous financial year


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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Table 13: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period

Table No. & Heading ↓
Status ↓

(13) ITC availed for the previous financial year


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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Table 14: Differential tax paid on account of declaration in table no. 10 & 11

Table No. & Heading ↓
Status ↓

(14) Differential tax paid on account of declaration in table no. 10 & 11


Mandatory
TaxReply Remarks:

Mandatory, if Applicable.


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Table 15: Particulars of Demands and Refunds

Table No. & Heading ↓
Status ↓

(15A) Total Refund claimed


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(15B) Total Refund sanctioned


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(15C) Total Refund Rejected


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(15D) Total Refund Pending


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(15E) Total demand of taxes


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(15F) Total taxes paid in respect of E above


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(15G) Total demands pending out of E above


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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Table 16: Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis

Table No. & Heading ↓
Status ↓

(16A) Supplies received from Composition taxpayers


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(16B) Deemed supply under section 143


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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(16C) Goods sent on approval basis but not returned


Optional
TaxReply Remarks:

Taxpayer has an option not to fill this table.


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Table 17: HSN wise summary of Outward Supplies

Table No. & Heading ↓
Status ↓

(17) HSN wise summary of Outward Supplies


Mandatory
TaxReply Remarks:

[6 Digit level HSN is mandatory for B2B or B2C supplies for taxpayers having turnover > 5 Cr.] 
 
[4 Digit level HSN is mandatory for B2B supplies for taxpayers having turnover <= 5 Cr., For B2C supplies 2 digit HSN is sufficient.]


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Table 18: HSN wise summary of Inward Supplies

Table No. & Heading ↓
Status ↓

(18) HSN wise summary of Inward Supplies


Optional
TaxReply Remarks:

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Table 19: Late fee payable and paid

Table No. & Heading ↓
Status ↓

(19) Late fee payable and paid


Mandatory
TaxReply Remarks:

Mandatory, if Applicable.


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________________

1. Inserted vide Notification No. 39/2018 – Central Tax dated 04-09-2018

2. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 before it was read as 

3. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "to September, 2018"

4. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as "previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier"

5. Omitted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as

"3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return."

6. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019

7. Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019

8. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September 2018”

9. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier”

10. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier”

11. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier

12. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 before it was read as “to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier”

13. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

14. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

15. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

16. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

17. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as

"2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return."

18. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

19. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

20. Omitted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as "unclaimed during FY 2017-18"

21. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

22. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

23. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

24. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

25. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

26. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

27. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

28. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

29. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

30. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

31. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

32. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as "FY 2017-18"

33. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

34. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

35. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

36. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

37. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

38. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

39. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

40. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

41. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

42. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

43. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

44. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

45. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

46. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

47. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

48. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

49. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

50. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

51. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

52. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

53. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as

"13[For FY 2017-18] 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 3[2018 to March 2019] 14[For FY 2018-19, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019]"

54. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as

"15[For FY 2017-18] Particulars of the transactions for the 4[FY 2017-18 declared in returns between April 2018 till March 2019] 16[For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019]"

55. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

56. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

57. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

58. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

59. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

60. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

61. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

62. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

63. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

64. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as

"36[For FY 2017-18,] Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April 8[2018 to March 2019] shall be declared here. 37[For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.] Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. 38[For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).]"

65. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

66. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

67. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

68. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

69. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020

70. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

71. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

72. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

73. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "and 2019-20"

74. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

75. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

76. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "and 2019-20"

77. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "FY 2019-20"

78. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"

79. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

80. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

81. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

82. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"

83. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

84. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"

85. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"

86. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

87. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

88. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "73[, 2019-20 and 2020-21]"

89. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "For FY 2019-20 74[and 2020-21]" & "77[FY 2019-20 and 2020-21]"

90. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

91. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

92. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

93. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

94. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

95. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

96. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

97. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

98. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

99. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

100. Inserted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022

101. Substituted vide NOTIFICATION NO. 22/2022–Central Tax dated 15-11-2022 before it was read as, "between April, 2022 to September, 2022"

102. Substituted vide NOTIFICATION NO. 22/2022–Central Tax dated 15-11-2022 before it was read as, "April, 2022 to September, 2022"

103. Inserted vide NOTIFICATION NO.38/2023 – Central Tax dated 04.08.2023.

104. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".

105. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, 89[FY 2019-20, 2020-21 and 2021-22].

106. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".

107. Inserted vide NOTIFICATION NO.38/2023 – Central Tax dated 04.08.2023.

108. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".

109. Inserted vide NOTIFICATION NO.38/2023 – Central Tax dated 04.08.2023.

110. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".

111. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "For FY 2021-22".

112. Inserted vide NOTIFICATION NO.12/2024 – Central Tax dated 10.07.2024.

113. Substituted vide NOTIFICATION NO.12/2024 – Central Tax dated 10.07.2024 before it was read as, ”Sub-total (A to G above)”

114. Substituted vide NOTIFICATION NO.12/2024 – Central Tax dated 10.07.2024 before it was read as, “Total Turnover (including advances) (4N + 5M - 4G above)”

115. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2021-22 and 2022-23".

116. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "105[FY 2019-20, 2020-21, 2021-22 and 2022-23]".

117. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2021-22 and 2022-23".




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12
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13 Oct

☑ Quarterly | GSTR-1

जुलाई-सितंबर 2024 तिमाही के लिए GSTR-1 ( QRMP करदाताओं के लिए )   - अधिसूचना संख्या 83/2020 - सीटी

☑ Monthly | GSTR-5

सितंबर 2024 के लिए जीएसटीआर-5 [अनिवासी करदाताओं द्वारा रिटर्न - नियम 63 - धारा 39(5) ]

☑ Monthly | GSTR-6

सितंबर 2024 के लिए जीएसटीआर-6 [इनपुट सेवा वितरकों के लिए - नियम 65 और धारा 39(4)]।

18 Oct

☑ Quarterly | CMP-08

जुलाई-सितंबर 2024 तिमाही के लिए सीएमपी-08 (समग्र करदाताओं के लिए - नियम 62)।

20 Oct

☑ Monthly | GSTR-3B

सितंबर 2024 के लिए जीएसटीआर-3बी ( मासिक करदाता - नियम 61) - या तो अनिवार्य करदाता > 5 करोड़ या स्वैच्छिक करदाता < 5 करोड़।

☑ Monthly | GSTR-5A

सितंबर 2024 के लिए जीएसटीआर-5ए [ओआईडीएआर सेवा प्रदाताओं द्वारा रिटर्न - नियम 64.]

22 Oct

☑ Quarterly | GSTR-3B

तिमाही जुलाई-सितंबर 2024 के लिए जीएसटीआर-3बी ( क्यूआरएमपी करदाता < 5 करोड़ - नियम 61 ) - श्रेणी I राज्य।

* राज्य श्रेणी I - छत्तीसगढ़, मध्य प्रदेश, गुजरात, महाराष्ट्र, कर्नाटक, गोवा, केरल, तमिलनाडु, तेलंगाना या आंध्र प्रदेश या संघ राज्य क्षेत्र दमन और दीव तथा दादरा और नगर हवेली, पुडुचेरी, अंडमान और निकोबार द्वीप समूह और लक्षद्वीप।

24 Oct

☑ Quarterly | GSTR-3B

तिमाही जुलाई-सितंबर 2024 के लिए जीएसटीआर-3बी ( क्यूआरएमपी करदाता < 5 करोड़ - नियम 61 ) - श्रेणी II राज्य।

* राज्य श्रेणी II - हिमाचल प्रदेश, पंजाब, उत्तराखंड, हरियाणा, राजस्थान, उत्तर प्रदेश, बिहार, सिक्किम, अरुणाचल प्रदेश, नागालैंड, मणिपुर, मिजोरम, त्रिपुरा, मेघालय, असम, पश्चिम बंगाल, झारखंड या ओडिशा या केंद्र शासित प्रदेश जम्मू और कश्मीर, लद्दाख, चंडीगढ़ और दिल्ली।

25 Oct

☑ Half-Yearly | ITC-04

अर्ध वर्ष के लिए आईटीसी-04 (अप्रैल-सितंबर 2024) (5 करोड़ से अधिक टर्नओवर वाले करदाताओं के लिए) - नियम 45।

28 Oct

☑ Monthly | GSTR-11

सितंबर 2024 के लिए जीएसटीआर-11 ( विशिष्ट पहचान संख्या (यूआईएन) वाले व्यक्तियों द्वारा आवक आपूर्ति का विवरण )।

31 Oct

☑ Quarterly | QRMP

तिमाही अक्टूबर-दिसंबर 2024 के लिए ऑप्ट-इन/ऑप्ट-आउट क्यूआरएमपी योजना की अंतिम तिथि (नियम 61ए)