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India GST annual return: GSTR-9 and GSTR-9C

Status as of: 2026-10-21. Clean-room research for KhataOS. Not legal advice. Every fact carries a source tag [Sn] that points to the Sources list at the end. Only government texts are used as sources: the CGST Act and Rules on the CBIC tax information site, CBIC notifications and circulars, GST Council publications and GSTN portal manuals and FAQs. Tags: [PRIMARY] read in the law, a notification or a circular; [PORTAL] read in a GSTN manual or FAQ (describes the portal, not the law); [UNCERTAIN] not confirmed, or a reading KhataOS had to make.

Access note: gst.gov.in hosts (tutorial, developer, www) did not resolve from the research machine (the gst.gov.in name servers did not answer). GSTN pages were read from Internet Archive copies of the official URLs; the snapshot date is given with each one. Gazette notifications were read in the reprints hosted by the ICAI GST and Indirect Taxes Committee (a statutory body), because the CBIC copies of 2023 to 2025 notifications could not be fetched; the text is the gazette text.

Related: india-compliance.md §5 (returns), india-gst-advanced.md (GSTR-2B, Rule 37, Rule 42).

1. Who files, and when

Rule Source
Every registered person files an annual return for each financial year, except an Input Service Distributor, persons paying tax under s.51 or s.52, casual and non-resident taxable persons, and government departments or local authorities whose books are audited by the CAG CGST Act s.44(1) and second proviso [S15]; Rule 80(1) [S17] [PRIMARY]
Form: GSTR-9 (composition taxpayers: GSTR-9A; e-commerce operators collecting TCS: GSTR-9B) Rule 80(1), (2) [S17] [PRIMARY]
Due date: 31 December following the end of the financial year (FY 2020-21 was 28 February 2022) Rule 80(1), (1A) [S17] [PRIMARY]
No annual return may be filed more than three years after its due date (the Government may relax this by notification) CGST Act s.44(2) [S15] [PRIMARY]
All GSTR-1 (or IFF) and GSTR-3B of the year must be filed before GSTR-9 opens Form GSTR-9 instruction 2 [S1]; GSTN FAQ Q9, Q16 [S21]; FY 2024-25 FAQ Q1, Q2 [S19] [PRIMARY, PORTAL]
Filed per GSTIN, not per PAN GSTN FAQ Q15 [S21] [PORTAL]
Cannot be revised once filed GSTN FAQ Q43 [S21] [PORTAL]
Unclaimed ITC cannot be claimed through GSTR-9; extra liability found can be declared and paid through DRC-03 Instruction 3 and 9 [S1]; FAQ Q35, Q36 [S21] [PRIMARY, PORTAL]
DRC-03 payment from the cash ledger only; from the 13/2025 amendment, "electronic cash ledger or electronic credit ledger" (para 9 of GSTR-9 and para 8 of GSTR-9C instructions) Notif. 13/2025-CT, cl. 9(B)(vii) and 10(b)(iii) [S6] [PRIMARY]
Nil GSTR-9 is allowed when there were no supplies, purchases, ITC, refund, demand or late fee GSTN FAQ Q10 [S21] [PORTAL]

1.1 Exemption up to ₹2 crore

The Commissioner may exempt a class of persons from the annual return (s.44(1) first proviso) [S15].

FY Exemption for aggregate turnover up to ₹2 crore Source
2017-18, 2018-19 Optional under the special procedure Notif. 47/2019-CT dated 09.10.2019 (s.148) [S12] [PRIMARY: cited inside 77/2020]
2019-20 Extended to FY 2019-20 Notif. 77/2020-CT dated 15.10.2020 amending 47/2019-CT [S12] [PRIMARY]; CBIC press release 09.10.2020 ("mandatory only for taxpayers with aggregate annual turnover above Rs. 2 Cr.") [S23]
2020-21 Exempt Notif. 31/2021-CT dated 30.07.2021 [S11] [PRIMARY]
2021-22 Exempt Notif. 10/2022-CT dated 05.07.2022 [S10] [PRIMARY]
2022-23 Exempt Notif. 32/2023-CT dated 31.07.2023 [S9] [PRIMARY]
2023-24 Exempt Notif. 14/2024-CT dated 10.07.2024 [S8] [PRIMARY]
2024-25 onwards "in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover in any financial year is up to two crore rupees" Notif. 15/2025-CT dated 17.09.2025 [S7] [PRIMARY]; GST Council newsletter Sept 2025 [S22]

So FY 2025-26 is covered by 15/2025-CT (standing exemption). Nothing found withdrawing it as of 2026-10-21. KhataOS treats the exemption as making filing optional, so a person under ₹2 crore may still file [UNCERTAIN: the notifications say "exempts"; the GSTN FAQ Q4 says GSTR-9 "may, however, be made optional for taxpayers having AATO up to a certain threshold" [S21]].

1.2 GSTR-9C (reconciliation statement)

Rule Source
Required when aggregate turnover in the FY exceeds ₹5 crore; self-certified (no CA or cost accountant certification) since 01.08.2021 Rule 80(3) as substituted by Notif. 30/2021-CT dated 30.07.2021 [S2, S17] [PRIMARY]
Part B (auditor certification) omitted; new self-verification text; Pt. V heading becomes "Additional Liability due to non-reconciliation" Notif. 30/2021-CT cl. 4 [S2] [PRIMARY]
Filed along with GSTR-9, same due date (31 December) Rule 80(3) [S17] [PRIMARY]
Before 01.08.2021: audit by CA or CMA above ₹2 crore (₹5 crore for FY 2018-19 and 2019-20) Rule 80(3) old text, footnote on the CBIC page [S17] [PRIMARY]

2. GSTR-9 structure (Parts I to VI)

Base form: Notif. 74/2018-CT dated 31.12.2018, as amended (consolidated text in the CBIC forms compilation, pages 174 to 193) [S1]. Later rows come from 12/2024-CT [S5] and 13/2025-CT [S6]. Columns for Tables 4, 10 and 11: taxable value, CGST, SGST/UTGST, IGST, cess. Table 5: taxable value only (the form shows tax columns, but nothing is payable) [S1].

Pt. I Basic details: 1 financial year, 2 GSTIN, 3A legal name, 3B trade name [S1].

Pt. II Outward and inward supplies.

Table 4, supplies on which tax is payable [S1]:

Row Text Fill from (instructions)
4A Supplies to unregistered persons (B2C) GSTR-1 Tables 5, 7 with amendments in 9, 10; net of credit and debit notes; includes e-commerce
4B Supplies to registered persons (B2B), incl. UIN, excl. reverse charge GSTR-1 4A, 4C
4C Exports on payment of tax (except to SEZ) GSTR-1 6A
4D Supplies to SEZ on payment of tax GSTR-1 6B
4E Deemed exports GSTR-1 6C
4F Advances on which tax paid but invoice not issued GSTR-1 11A
4G Inward supplies on which tax is paid on reverse charge (incl. import of services) GSTR-3B 3.1(d)
4G1 Supplies on which the e-commerce operator pays tax under s.9(5) [operator reports] (inserted by 12/2024) GSTR-1 Tables 15, 15A [S5]
4H Sub-total (A to G1) auto
4I Credit notes on 4B to 4E (-) GSTR-1 9B
4J Debit notes on 4B to 4E (+) GSTR-1 9B
4K Supplies or tax declared through amendments (+) GSTR-1 9A, 9C
4L Supplies or tax reduced through amendments (-) GSTR-1 9A, 9C
4M Sub-total (I to L) auto
4N Supplies and advances on which tax is to be paid (H + M) auto

"FORM GSTR-1" in these instructions reads "FORM GSTR-1 as amended by FORM GSTR-1A, if any" from 12/2024 [S5].

Table 5, outward supplies on which tax is not payable [S1, S5]:

Row Text
5A Zero rated exports without payment of tax
5B Supplies to SEZ without payment of tax
5C Supplies on which the recipient pays tax on reverse charge (GSTR-1 4B)
5C1 Supplies through an e-commerce operator who pays tax under s.9(5) [supplier reports] (inserted by 12/2024; GSTR-1 14(b), 14A(b))
5D Exempted
5E Nil rated
5F Non-GST supply (includes "no supply")
5G Sub-total (A to F)
5H Credit notes on A to F (-)
5I Debit notes on A to F (+)
5J Supplies declared through amendments (+)
5K Supplies reduced through amendments (-)
5L Sub-total (H to K)
5M Turnover on which tax is not to be paid (G + L)
5N Total turnover incl. advances (4N + 5M - 4G - 4G1); excludes reverse charge inward supplies and s.9(5) supplies

Pt. III ITC for the financial year. Columns: CGST, SGST/UTGST, IGST, cess; 6B to 6E also have a "type" split [S1].

Table 6, ITC availed [S1, S6]:

Row Text
6A Total ITC availed through GSTR-3B (sum of 3B Table 4A) <Auto>
6A1 ITC of the preceding FY availed in this FY (included in 6A), other than ITC reclaimed under Rule 37 and 37A (from FY 2024-25)
6A2 Net ITC of the FY = A - A1 (from FY 2024-25)
6B Inward supplies other than imports and reverse charge (incl. services from SEZ): inputs / capital goods / input services (3B 4(A)(5))
6C Reverse charge from unregistered persons: inputs / capital goods / input services (3B 4(A)(3))
6D Reverse charge from registered persons: inputs / capital goods / input services (3B 4(A)(3))
6E Import of goods incl. from SEZ: inputs / capital goods (3B 4(A)(1))
6F Import of services, excluding from SEZ (3B 4(A)(2))
6G ITC received from ISD (3B 4(A)(4))
6H ITC reclaimed under the Act (the words "other than B above" omitted by 13/2025)
6I Sub-total (B to H)
6J Difference (I - A); from FY 2024-25 "(I - A2)", auto populated
6K Transition credit through TRAN-I (incl. revisions)
6L Transition credit through TRAN-II
6M Any other ITC; from 13/2025 "ITC availed through ITC-01, ITC-02 and ITC-02A (other than GSTR-3B and TRAN forms)"
6N Sub-total (K to M)
6O Total ITC availed (I + N)

For FY 2024-25 onwards: ITC availed, reversed and reclaimed is shown as the first availment in 6B, the reversal in Table 7, and the reclaim only in 6H. Prior-year ITC reversed under Rule 37 or 37A and reclaimed this year goes to 6H; prior-year ITC reversed for other reasons and reclaimed this year goes to 6A1, not 6H [S6 cl. 9(B)(iv)(B), (C), (E); S19 Q6 to Q9, Q24].

Table 7, ITC reversed and ineligible [S1, S6]:

Row Text
7A As per Rule 37
7A1 As per Rule 37A (inserted by 13/2025)
7A2 As per Rule 38 (inserted by 13/2025)
7B As per Rule 39
7C As per Rule 42
7D As per Rule 43
7E As per section 17(5)
7F Reversal of TRAN-I credit
7G Reversal of TRAN-II credit
7H Other reversals (please specify); includes ITC-03 and any reversal not listed above
7I Total ITC reversed (A to H)
7J Net ITC available for utilisation (6O - 7I)

Table 4(B) of GSTR-3B "may be used" to fill Table 7 [S1, S6]. The user asked about Rule 37A splitting 7A into 7A1 and 7A2: the notified split is 7A1 = Rule 37A and 7A2 = Rule 38 (not two halves of Rule 37) [S6] [PRIMARY].

Table 8, other ITC information [S1, S5, S6]:

Row Text
8A ITC as per GSTR-2A (Tables 3 and 5) up to FY 2022-23; GSTR-2B Table 3(I) from FY 2023-24 <Auto>
8B ITC as per 6B and 6H <Auto>; from FY 2024-25 "ITC as per 6(B) above" only
8C ITC on inward supplies (8A type) received in the FY but availed in the next FY up to the specified period
8D Difference [A - (B + C)] (may be negative)
8E ITC available but not availed
8F ITC available but ineligible
8G IGST paid on import of goods (incl. from SEZ)
8H IGST credit availed on import of goods (as per 6E) "in the financial year" <Auto>
8H1 IGST credit on import of goods availed in the next financial year (out of 8G) (inserted by 13/2025)
8I Difference (G - H); from 13/2025 "G - (H + H1)"
8J ITC available but not availed on import of goods (equal to I)
8K Total ITC to be lapsed in the current FY (E + F + J) <Auto>

Pt. IV Table 9, tax paid as declared in returns [S1, S6]. Rows: IGST, CGST, SGST/UTGST, cess, interest, late fee, penalty, other. Columns up to FY 2023-24: (1) description, (2) tax payable, (3) paid through cash, (4 to 7) paid through ITC as CGST, SGST/UTGST, IGST, cess. From 13/2025 two columns are added: (8) total tax paid = 3+4+5+6+7 and (9) difference = 2 - 8. Source in books: GSTR-3B Table 6.1 [S1 instruction 6].

Pt. V Tables 10 to 14, transactions of the FY declared in the next FY's returns [S1, S6]:

Row Text (13/2025 wording)
10 Supplies or tax declared through invoices, debit notes or amendments (+) (earlier: "through Amendments (+) (net of debit notes)")
11 Supplies or tax reduced through amendments or credit notes (-)
12 ITC of the FY reversed in the next FY (not part of Table 7)
13 ITC of the FY availed in the next FY (Rule 37 or 37A reclaims excluded; they go to 6H of the next year)
14 Differential tax paid on account of 10 and 11: payable, paid, difference (2 - 3) for IGST, CGST, SGST/UTGST, cess, interest

The "specified period" for Part V by FY [S1, S2, S3, S4, S5, S6]: 2017-18: returns of Apr 2018 to Mar 2019; 2018-19 to 2020-21: April to September of the next year; 2021-22: April to September 2022 per 14/2022, later read as returns up to 30 November 2022 [UNCERTAIN: amending notification not read; 38/2023 refers to "filed upto 30th November, 2022"]; 2022-23: April to October 2023 filed up to 30 November 2023; 2023-24: April to October 2024 filed up to 30 November 2024; 2024-25 onwards: April to October of the next FY filed up to 30 November of the next FY.

Pt. VI Other information [S1]:

Table Content
15A to 15D Refund claimed, sanctioned, rejected, pending (IGST, CGST, SGST, cess, interest, penalty, late fee/others)
15E to 15G Demand of taxes confirmed by order, taxes paid against it, demand pending
16A Supplies received from composition taxpayers (3B Table 5)
16B Deemed supply to job worker under s.143(3), (4)
16C Goods sent on approval, not returned within 180 days
17 HSN summary of outward supplies: HSN code, UQC, total quantity, taxable value, rate, CGST, SGST/UTGST, IGST, cess. Fill from GSTR-1 Table 12
18 HSN summary of inward supplies, same columns; only for inward supplies that are 10% or more of total inward value
19 Late fee payable and paid: CGST, SGST (payable, paid)

HSN digits for Tables 17 and 18. Original instruction: optional up to ₹1.5 crore, 2 digits above ₹1.5 crore up to ₹5 crore, 4 digits above ₹5 crore [S1]. From FY 2021-22: "mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above ₹ 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ₹ 5.00 Cr" [S3] [PRIMARY]. This matches the invoice rule in Notif. 78/2020-CT (4 digits up to ₹5 crore, 6 digits above, from 01.04.2021) [S14], but 78/2020 itself governs invoices (Rule 46), not GSTR-9. The portal dropdown offers 4, 6 or 8 digits up to ₹5 crore and 6 or 8 above; codes starting with 99 need no UQC or quantity; services use UQC "OTH" and quantity zero [S20, S21] [PORTAL]. The "concessional rate" (65%) checkbox exists in the portal UI up to FY 2023-24 and was removed from Tables 17 and 18 for FY 2024-25 (disabled in the offline tool) [S19 Q22] [PORTAL].

3. Table index

Optional column: what the instructions allow for the latest notified year (FY 2024-25); history in §4. Auto column: what the portal fills.

Table Description Source in books Optional (FY 2024-25) Auto-filled by portal
4A to 4G Taxable outward supplies, advances, RCM inward Sales, credit and debit notes, advances, RCM purchases No Yes, from GSTR-1/1A/IFF and 3B (editable) [S19 Q2, Q5; S20]
4G1 ECO s.9(5) supplies (operator) ECO books No Yes [S19 Q2] [UNCERTAIN for row level]
4I to 4L Credit/debit notes, amendments Sales returns, amendments No (net option ended FY 2020-21) Yes
5A to 5C1 Zero rated, SEZ, RCM outward, s.9(5) (supplier) Sales No Yes
5D, 5E, 5F Exempt, nil, non-GST Sales 5F separate; 5D and 5E may be combined in 5D Yes
5H to 5K Credit/debit notes and amendments on Table 5 Sales returns May be netted into 5A to 5F Yes
6A ITC in 3B 3B No Yes, not editable [S20, S21]
6A1, 6A2 Prior year ITC in this year; net Purchase register by invoice date No 6A2 computed
6B to 6D ITC split inputs/capital goods/input services Purchase register Capital goods separate; inputs and input services may be combined No (taxpayer splits)
6E Import of goods ITC Bill of entry register Split mandatory (option ended FY 2023-24) [UNCERTAIN] No
6F, 6H, 6M Import of services, reclaimed, ITC-01/02/02A ITC ledger No No
6G, 6K, 6L ISD, TRAN-I, TRAN-II 3B / ledger No Yes [S21 Q19]
6J Difference computed n/a Yes (FY 2024-25)
7A to 7E Rule 37, 37A, 38, 39, 42, 43, s.17(5) Reversal journals No (option to put all in 7H ended FY 2023-24) No
7F, 7G, 7H TRAN reversals, others Reversal journals No No
8A ITC per GSTR-2B (2A until FY 2022-23) portal n/a Yes, not editable; document list in Excel
8B, 8H, 8K Derived computed n/a Yes
8C, 8E, 8F, 8G, 8H1 Next year ITC, not availed, ineligible, import IGST Purchase register, BoE No No
9 Tax payable and paid Tax ledgers No Yes; paid columns not editable; tax payable editable [S19 Q20, S20]
10, 11 Next year amendments Sales amendments No (no option text found) No
12, 13 Next year ITC reversal or availment Purchase register Option ended FY 2023-24; FY 2024-25 mandatory [UNCERTAIN] No
14 Differential tax Payments No No
15A to 15G Refunds and demands Refund and demand registers Yes No
16A to 16C Composition, job work, approval Purchase / stock Yes No
17 HSN outward Item master, sales No (4 or 6 digits) Not auto filled; GSTR-1/1A Table 12 HSN Excel download offered for FY 2024-25 [S19 Q21]
18 HSN inward Item master, purchases Yes No
19 Late fee computed n/a Yes, after "Compute liabilities" [S20, S21 Q30, Q32]

4. Changes by financial year

Each yearly amending notification repeats or extends the "option" sentences in the GSTR-9 instructions. Readings below follow the exact year lists in the amending text [PRIMARY]; where a list was not re-extended the option is taken to have ended [UNCERTAIN as an interpretation].

FY Notification What changed
2017-18, 2018-19 56/2019-CT (14.11.2019), 31/2019-CT Options: 4B to 4E net of credit/debit notes and amendments; 5D to 5F in "exempted" only; 6B to 6E all as inputs; 6C+6D combined; 7A to 7E into 7H; tables 12, 13, 15, 16, 17, 18 optional; 8A to 8D may be uploaded as signed PDF in GSTR-9C [S1]
2019-20 79/2020-CT (15.10.2020) Same options extended; capital goods split now mandatory in 6B to 6E [S1]
2020-21 30/2021-CT (30.07.2021) Same options extended [S2]; GSTR-9C self-certified
2021-22 14/2022-CT (05.07.2022) 5F reported separately (5D, 5E may still be combined); 5H to 5K, 6B to 6E, 7A to 7H, 12, 13, 15, 16 options extended; HSN 6 digits above ₹5 crore, 4 digits up to ₹5 crore; Table 18 optional; Table 17 mandatory [S3]
2022-23 38/2023-CT (04.08.2023) Same options extended, Table 18 optional; Part V period April to October, filed up to 30 November [S4]
2023-24 12/2024-CT (10.07.2024) Options extended (6B to 6E, 7A to 7H, 12, 13, 15, 16, 18); rows 4G1, 5C1 added (ECO s.9(5)); GSTR-1 read with GSTR-1A; Table 8A from GSTR-2B Table 3(I) [S5]
2024-25 13/2025-CT (17.09.2025, in force 22.09.2025) New rows 6A1, 6A2, 7A1 (Rule 37A), 7A2 (Rule 38), 8H1; 6J auto; 8B = 6B only; Table 9 gets total paid and difference columns; Tables 10 to 14 relabelled; options extended for 5D to 5F, 5H to 5K, 6B, 6C, 6D, 15, 16, 18; not extended for 6E, 7A to 7E, 12, 13 [S6]. GSTR-9 enabled only after all GSTR-1 and 3B filed; Tables 4, 5, 6, 8, 9 auto populated from GSTR-1/1A/IFF, 2B, 3B [S19]
2025-26 none found No GSTR-9 form amendment for FY 2025-26 found as of 2026-10-21 (CBIC Central Tax notifications 1/2026 and 2/2026 do not touch GSTR-9). The FY 2024-25 FAQ says next year's reporting "may subject to change based on any amendments/changes notified for GSTR 9 of FY 2025-26" [S19]. If nothing is notified, the FY 2024-25 form applies and the year-bound options (which list FYs up to 2024-25) would not cover FY 2025-26 [UNCERTAIN]

Table 8A source per FY [S1, S5, S19, S20, S21]:

FY 8A auto-populated from
2017-18 GSTR-2A (Tables 3 and 5) as generated on 1 May 2019
2018-19 GSTR-2A as on 1 November 2019
2019-20 GSTR-2A as on 1 November 2020
2020-21 to 2022-23 GSTR-2A (Tables 3 and 5), documents from filed GSTR-1 or GSTR-5 of suppliers
2023-24 onwards GSTR-2B Table 3(I) "pertaining to the financial year"
2024-25 (portal detail) Documents of FY 2024-25 in GSTR-2B, plus FY 2024-25 documents appearing in 2B of April to October 2025, minus FY 2023-24 documents appearing in 2B of April to October 2024; IMS accepted or deemed accepted records flow through 2B [S19 Q3, Q4, Q14]

5. What the portal pre-fills and lets you download

Item Detail Source
Computation The portal computes GSTR-9 values from filed GSTR-1 and GSTR-3B and from GSTR-2A (now 2B) and fills them in editable form, except 6A, 8A and Table 9 paid columns Manual §13 note [S20]; FAQ Q19 to Q21, Q29 [S21]
FY 2024-25 "All the relevant cells of Table 4,5,6,8 and 9 of GSTR 9 will be auto populated based on ... GSTR 1/1A/IFF or GSTR 2B or GSTR 3B"; 1A amendments count for Tables 4 and 5 FAQ Q2, Q5 [S19]
Variance highlight Entered values more than 20% away from the computed value are highlighted red Manual §14 [S20]
Download GSTR-9 system computed summary PDF Manual 13.1 [S20]; FAQ Q24 [S21]
Download GSTR-1/IFF summary PDF, all periods of the FY Manual 13.2 [S20]; FAQ Q25 [S21]
Download GSTR-3B summary PDF, all periods Manual 13.3 [S20]; FAQ Q26 [S21]
Download Table 8A document details Excel in a zip (split into parts when large); sheets B2B, B2BA, CDNR, CDNRA. Excel may show records that the online 8A excludes (RCM, PoS amendments, documents moved across years) Manual 13.4 [S20]; FAQ Q27, Q28 [S21]; FY 2024-25 FAQ Q11 to Q13 [S19]
Download Table 12 of GSTR-1/1A HSN details Excel, with an extra sheet in Table 17 layout (FY 2024-25) FAQ Q21 [S19]
Preview draft GSTR-9 PDF (watermarked draft) and Excel (zip) Manual §15, §22 [S20]; FAQ Q42 [S21]
Filed GSTR-9 PDF and Excel FAQ Q44 [S21]
Offline tool An offline tool exists for GSTR-9 ("Yes. Form GSTR-9 return can be filed through offline tool") with its own manual, tutorial.gst.gov.in/downloads/gstr9offlineutility.pdf (listed by search engines as "Last Updated on: 8 September 2026") FAQ Q12 [S21]; manual itself not retrieved [UNCERTAIN]
JSON download No official text read that names a "Download GSTR-9 details (JSON)" button. The offline tool imports a portal JSON (see §7) [UNCERTAIN] —
Late fee "Compute liabilities" computes late fee; Table 19 opens after that; cannot file without paying it FAQ Q30 to Q33 [S21]; Manual §16 to §20 [S20]
Table 17 check Compute liabilities without Table 17 gives an error; Table 17 is not mandatory where the prior-year turnover was above ₹5 crore and the current year liability is nil (from FY 2021-22) Manual §12 note, 14.11.3 [S20]

6. GSTR-9C structure (Part A)

Base form in [S1] (pages 200 onwards), amended by 30/2021 [S2], 38/2023 [S4], 12/2024 [S5] and 13/2025 [S6].

Part / Table Content
Pt. I 1 to 4 FY, GSTIN, legal and trade name (auto), "Are you liable to audit under any Act?"
Pt. II 5 Reconciliation of gross turnover: 5A turnover per audited statements for the State; adjustments 5B unbilled revenue at start (+), 5C unadjusted advances at end (+), 5D deemed supply Sch. I (+), 5E credit notes after year end in the annual return (-), 5F trade discounts not permissible (+), 5G turnover April to June 2017 (-), 5H unbilled revenue at end (-), 5I unadjusted advances at start (-), 5J credit notes not permissible (+), 5K SEZ to DTA (-), 5L composition period turnover (-), 5M s.15 valuation (+/-), 5N foreign exchange (+/-), 5O other reasons (+/-); 5P adjusted turnover (auto); 5Q turnover per GSTR-9; 5R unreconciled (Q - P), "AT1"
6 Reasons for unreconciled gross turnover (text)
7 Reconciliation of taxable turnover: 7A adjusted turnover (5P), 7B exempt/nil/non-GST/no supply, 7C zero rated without tax, 7D reverse charge supplies, 7D1 supplies on which ECO pays tax under s.9(5) (supplier reports; added by 13/2025), 7E taxable turnover (A - B - C - D - D1), 7F taxable turnover per GSTR-9 (from 13/2025 "(4N - 4G - 4G1)"), 7G unreconciled (F - E), "AT2"
8 Reasons (text)
Pt. III 9 Rate-wise liability: 5%, 5% (RC), 6% (B-1, added by 38/2023), 12%, 12% (RC), 18%, 18% (RC), 28%, 28% (RC), 3%, 0.25%, 0.10%, K-1 others (30/2021), K-2 supplies on which ECO pays under s.9(5) (13/2025), interest, late fee, penalty, others; 9P total payable, 9Q paid per GSTR-9 (13/2025: "payable"), 9R unreconciled "PT1"
10 Reasons for unreconciled payment (text)
11 Additional amount payable but not paid (reasons in 6, 8, 10), by rate, "to be paid through cash" (13/2025: "cash or ITC"), plus others and s.9(5) row
Pt. IV 12 Reconciliation of net ITC: 12A ITC per audited statements, 12B earlier-year ITC claimed this year (+), 12C this year's ITC to be claimed later (-), 12D ITC per books (auto), 12E ITC per GSTR-9, 12F unreconciled "ITC 1"
13 Reasons (text)
14 ITC declared in GSTR-9 vs ITC on expenses: 14A purchases, B freight, C power and fuel, D imported goods, E rent and insurance, F goods lost or gifted, G royalties, H employees' cost, I conveyance, J bank charges, K entertainment, L stationery, M repairs, N other miscellaneous, O capital goods, P, Q any other; R total eligible ITC (auto), S ITC per GSTR-9, T unreconciled "ITC 2"
15 Reasons (text)
16 Tax payable on unreconciled ITC: CGST, SGST, IGST, cess, interest, penalty
Pt. V Additional liability due to non-reconciliation (rates, ITC, interest, late fee, penalty, erroneous refund, outstanding demands, others, s.9(5) row); "cash or ITC" from 13/2025
17 Late fee payable and paid: IGST, CGST, SGST/UTGST (added by 13/2025; "late fee will be payable as per section 47(2)")
Part B Certification by CA/CMA, omitted by 30/2021

Optional in GSTR-9C [S1, S2, S3, S4, S5, S6] [PRIMARY, reading of the year lists]: Tables 5B to 5N may be left blank and adjustments reported in 5O; the year list was extended each year and reached FY 2024-25 in 13/2025 ("2022-23 and 2023-24" replaced "wherever they occur" in para 4). Table 14 option extended to FY 2024-25 (para 6). Tables 12B and 12C: option text covered FY 2017-18 to 2020-21; later notifications amended only "serial number 14" in para 6, so 12B and 12C look mandatory from FY 2021-22 [UNCERTAIN].

9C late fee mechanics (FY 2024-25): late fee runs from the due date until the complete annual return (GSTR-9 plus 9C) is furnished; the portal charges the GSTR-9 part when GSTR-9 is filed and the rest in 9C Table 17 [S18 para 3.3; S19 Q23].

7. JSON format

What official sources confirm. No official public document read for this research shows GSTR-9 JSON key names. The GSTN developer portal (developer.gst.gov.in, API list and the release note /pages/apiportal/data/ReleaseNotes/Release_notes_Gstr9_Gstr9c_API.pdf, "GSTR-9 and GSTR-9C Changes for FY 2024-25 for API Version 3.0") could not be reached or found in the Internet Archive. GSTN FAQ and manual confirm only that an offline tool and portal JSON exist (FAQ Q12) [S21].

What was observed instead (not sources, listed for validation): (a) a GSTR-9 JSON downloaded from the portal for FY 2021-22, named returns_29122022_R9_<GSTIN>_offline_others_0.json, found in a public code repository; (b) GSP API documentation that mirrors the GSTN "GSTR9 save", "GSTR9 details" and "GSTR9 auto calculated details" calls; (c) open source client code. Confidence: M = in the portal-generated file and in GSP docs; L = GSP docs or third-party code only; ? = not found. Validate every key against the current offline tool's import and export before shipping.

Envelope: gstin (M); fp (M) = return period as MMYYYY of the last month of the FY, e.g. "032022" for FY 2021-22 (M); each table object carries chksum in downloads (M) and flag in save requests (L). Auto-calculated response also has hsnMinLen (L). Amount fields: txval, iamt, camt, samt, csamt (M); export and SEZ rows carry no camt/samt (M).

Form row Key Conf.
4A, 4B, 4C, 4D, 4E, 4F, 4G table4.b2c, b2b, exp, sez, deemed, at, rchrg M
4G1 table4.ecom L
4H table4.sub_totalAG (from FY 2023-24 possibly sub_totalAG1) M / L
4I, 4J, 4K, 4L table4.cr_nt, dr_nt, amd_pos, amd_neg M
4M, 4N table4.sub_totalIL, sup_adv M
5A, 5B, 5C, 5D, 5E, 5F table5.zero_rtd, sez, rchrg, exmt, nil, non_gst M
5C1 table5.ecom_14 L
5G, 5H, 5I, 5J, 5K, 5L table5.sub_totalAF, cr_nt, dr_nt, amd_pos, amd_neg, sub_totalHK M
5M, 5N table5.tover_tax_np, total_tover M
6A table6.itc_3b M
6B, 6C, 6D table6.supp_non_rchrg[], supp_rchrg_unreg[], supp_rchrg_reg[], each item with itc_typ = ip (inputs), cg (capital goods), is (input services) M
6E table6.iog[] with itc_typ ip or cg (IGST and cess only) M
6F, 6G, 6H table6.ios, isd, itc_clmd M
6I, 6J table6.sub_totalBH, difference M
6K, 6L, 6M, 6N, 6O table6.tran1, tran2 (CGST, SGST only), other, sub_totalKM, total_itc_availed M
6A1, 6A2 not found ?
7A, 7B, 7C, 7D, 7E table7.rule37, rule39, rule42, rule43, sec17 L
7F, 7G, 7H table7.revsl_tran1, revsl_tran2, other[] (with desc) L
7I, 7J table7.tot_itc_revd, net_itc_aval L / M
7A1, 7A2 not found ?
8A table8.itc_2a; auto-calculated response also shows itc_2b M / L
8B, 8C, 8D table8.itc_tot, itc_inwd_supp, differenceABC M / L / M
8E, 8F, 8G table8.itc_nt_availd, itc_nt_eleg, iog_taxpaid (mapping inferred from order; GSP descriptions are shifted by one row) L
8H, 8I, 8J, 8K table8.iog_itc_availd, differenceGH, iog_itc_ntavaild, tot_itc_lapsed M
8H1 not found ?
9 table9.iamt, camt, samt, csamt, intr, fee, pen, other; each with txpyble, txpaid_cash, tax_paid_itc_iamt, tax_paid_itc_camt, tax_paid_itc_samt, tax_paid_itc_csamt (only the heads that apply) M (pen, other: L)
10, 11, 12, 13 all inside table10: dbn_amd, cdn_amd, itc_rvsl, itc_availd (the downloaded file also had table10.total_turnover) L
14 table14.iamt, camt, samt, csamt, intr, each txpyble, txpaid L
15A to 15G table15.rfd_clmd, rfd_sanc, rfd_rejt, rfd_pend, tax_dmnd, tax_paid, dmnd_pend (tax heads plus intr, pen, fee on demand rows) L
16A, 16B, 16C table16.comp_supp (txval only), deemed_supp, not_returned L
17, 18 table17.items[], table18.items[]: hsn_sc, desc, isconcesstional (sic, "Y"/"N"), uqc, qty, txval, rt, iamt, camt, samt, csamt L
19 no save key (system computed) ?

Table 8A document download (API "section 8A details", and probably the Excel columns): gstin, fy, docid, b2b[]/b2ba[]/cdn[] by supplier stin, rtnPrd, filingdt, documents[] with inum, idt, val, pos, rchrg, inv_typ, txval, iamt, camt, samt, csamt, iseligible, reason; amendments add oinum, oidt; notes use nt_num, nt_dt, ntty (L).

For FY 2024-25 the GSTN API added methods to generate updated 8A data and to fetch GSTR-1/1A HSN data (per a GSP's summary of the release note) (L).

8. Late fee

Rule Source
s.47(2): ₹100 for every day of delay, maximum a quarter per cent of turnover in the State or UT. This is under the CGST Act; the SGST/UTGST Act levies the same, so the gross figure is ₹200 a day and 0.5% CGST Act s.47(2) [S16] [PRIMARY]; SGST mirror [UNCERTAIN: State Acts not read]
Waiver from FY 2022-23 onwards (Notif. 7/2023-CT, s.128): aggregate turnover up to ₹5 crore: ₹25 a day, max 0.02% of State/UT turnover; above ₹5 crore up to ₹20 crore: ₹50 a day, max 0.02%. Above ₹20 crore: no waiver, s.47(2) applies Notif. 7/2023-CT dated 31.03.2023 [S13] [PRIMARY]
Same notification: late returns for FY 2017-18 to 2021-22 filed between 01.04.2023 and 30.06.2023 capped at ₹10,000 [S13] [PRIMARY]
Gross (CGST + SGST) under 7/2023: ₹50 a day max 0.04% (up to ₹5 crore); ₹100 a day max 0.04% (₹5 to 20 crore); ₹200 a day max 0.5% (above ₹20 crore) derived [UNCERTAIN: assumes matching State notifications]
Late fee is for the complete annual return: where 9C is required, the return is not complete until both GSTR-9 and 9C are filed; no separate fee for each Circular 246/03/2025-GST dated 30.01.2025 [S18] [PRIMARY]
Due date 31 December after the FY; late fee is computed by the portal and must be paid before filing Rule 80 [S17]; FAQ Q31, Q33 [S21]

9. Uncertain

  1. GSTR-9 JSON keys: no official source read; keys in §7 are from a portal-generated file and GSP docs. Keys for 4G1, 5C1, 6A1, 6A2, 7A1, 7A2, 8H1 and the new Table 9 columns are unknown. Inspect the current offline tool or a fresh FY 2024-25 portal JSON.
  2. Whether the portal offers a "Download GSTR-9 details (JSON)" button for the online flow, beyond the offline tool's import file.
  3. Table 12 and 13 optional status for FY 2024-25 (option not re-extended by 13/2025); 6E split for FY 2024-25; 12B and 12C of 9C after FY 2020-21.
  4. FY 2025-26: no form amendment found; year-bound options may lapse.
  5. 4G1 and 5C1 rows: inserted 10.07.2024, so they apply to returns filed after that date (FY 2023-24 onward); portal display for FY 2023-24 not checked.
  6. Whether the "optional up to ₹1.5 crore" sentence for Tables 17 and 18 still has effect (never deleted, but the FY 2021-22 text makes Table 17 mandatory at 4 digits up to ₹5 crore).
  7. Part V period for FY 2021-22 (September 2022 per 14/2022, 30 November 2022 per later wording).
  8. State GST late fee and waiver amounts (assumed equal to CGST).
  9. The GSTN FY 2024-25 FAQ numbers two questions "20"; citations use the printed numbers.

9a. How KhataOS uses this

The rows, year ranges and JSON keys above are in crates/khata-in/src/gstr9.rs (ROWS, row_years, JSON_ROWS, JSON_UNKNOWN, applicability); what the books fill and what is entered by hand is in docs/india-gst-returns.md. Rows whose JSON keys are marked ? above are not written to the JSON; every key is to be checked in the GST offline tool before an upload.

10. Sources

Gazette notifications marked (ICAI) were read in the ICAI GST and Indirect Taxes Committee reprint listed at https://idtc.icai.org/gst_new.php?gst_type=CENTRAL+GOODS+AND+SERVICES+TAX.

Known official documents not retrieved: GSTR-9 Offline Utility manual (tutorial.gst.gov.in/downloads/gstr9offlineutility.pdf); GSTN API release note for GSTR-9/9C API v3.0 (developer.gst.gov.in/pages/apiportal/data/ReleaseNotes/Release_notes_Gstr9_Gstr9c_API.pdf); GSTN developer portal API list (developer.gst.gov.in/apiportal/taxpayer).