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GSTR-9 Manual

(For FY 2022-23)

Updated Instructions (Table-wise)





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

(4H) Sub total (A to G 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



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19
Mar
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M
T
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F
S
10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]