GSTR 9 Format: How to Download the Official PDF Easily

It is mandatory for all the registered taxpayers to file GSTR 9 every year on or before 31st December. The GSTR 9 format includes a cumulative summary of  outward supplies, inward supplies, tax liability, input tax credit, and reconciliation of statements for the financial year. 

GSTR 9 is mandatory for taxpayers with an annual turnover of more than ₹2Cr, but is optional for businesses with turnover below the threshold. Failing to file GSTR 9 annual returns can cause penalties and compliance risks. 

Let’s scroll down to understand how to download the GSTR 9 format PDF. 

How Do I Download GSTR 9 Format PDF? 

1. Navigate to https://taxinformation.cbic.gov.in/ 
2. Now click on GST tab → Forms → Return → GSTR 9 
3. Read all the eligibility criteria / rules, and download the PDF. 

The GSTR 9 format is structured into 6 parts, which are as below. 

Part A - Basic Information 

• It includes the GSTIN of the registered taxpayer.
• Legal business name, trade identity, and details.
• Fiscal year for which the GSTR 9 is being filed. 

Part B - Outward and Inward Supply Entries 

This section of the GSTR 9 format consolidates data from GSTR 1 and GSTR 3B. It includes: 

• Table 4: This caters to inward and Outward supply details for which tax is payable. They are:
  • B2C supplies to unregistered individuals 
  • B2B supplies to registered individuals 
  • Zero-rated tax payable exports 
  • SEZ supply, deemed export, advances made for non-issuance of invoice, and reverse charge inward supply. 
  • Credit / debit note as well as adjustments made in supply details. 
  • Sub-total and net supply entries. 
• Table 5: Supplies made during the financial year but are non-taxable. 

Part C - ITC Details 

• Table 6: ITC claimed during the financial year, which caters to inward supplies either from registered or unregistered individuals, reverse charge supplies, and imports. 
• Table 7: ITC reversed or ineligible ITC for financial year. 
• Table 8: Other ITC details which cater to supplies from composition taxpayers, deemed supplies, and approved transports. 

Part D - Taxes Paid 

• Summary of the taxes paid during the fiscal year under different heads like IGST, CGST, SGST, and Cess. 
• It also caters to late fees, penalties, as well as liabilities paid or payable. 

Part E - Transactions from Previous years 

• This section caters to the reconciliation of turnover or supplies from the previous financial years, particularly corrections or adjustments highlighted in the current year.
• Table 10 & Table 11: taxes on supplies declared through amendments in previous financial years.
• Table 12 & 13: Supplies or taxes reduced through credit notes for earlier fiscal years.
• Table 14: Differential taxes paid are specified here. 

Part F - Additional Details 

• Table 15: Information on GST demands and refunds claimed in the year.
• Table 17: HSN-wise outward supply summary is included here
• Table 18: HSN-wise Inward supply summary is specified here
• Table 19: Pending and paid late fees. 

Conclusion 

Hopefully, you have understood how a GSTR 9 format looks and how to download the PDF. GSTR 9 return filing is approaching, so follow the steps and download the GSTR 9 format PDF right now. Get started today.

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Priyanka Chaudhari

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Priyanka Chaudhari is an enthusiastic writer with an ocean of experience in the tech world. She writes mainly on topics like accounting, e-invoicing, GST, and billing. Currently, she is working with Munim and comes up with innovative topics for the readers. Stay tuned to her blogs.