GSTR-9 table-wise guide — what goes into each table
GSTR-9 is organised into six parts covering basic registration details, outward and inward supplies for the year, input tax credit availed and reversed, tax actually paid, prior-year transactions declared in later returns, and other information such as demands, refunds, and HSN summaries. Each part draws on a specific set of tables that largely auto-populate from GSTR-1 and GSTR-3B.
Part I — basic details
Tables 1 to 3 capture the financial year, GSTIN, legal and trade name, and the period during which the taxpayer was registered as a regular taxpayer. This part is largely pre-filled and rarely needs manual correction beyond verifying it's accurate.
Part II — outward and inward supplies (tables 4-5)
Table 4 captures details of advances, outward supplies, and inward supplies on which tax is payable, broken down by category (taxable, exempt, nil-rated, and so on). Table 5 captures details of outward supplies on which tax is not payable — exports, exempt supplies, and non-GST supplies. Together these tables should reconcile against the year's GSTR-1 and GSTR-3B filings.
Part III — input tax credit (tables 6-8)
This is generally the most scrutinised part of the return. Table 6 breaks down ITC availed by category (inputs, capital goods, input services) and source. Table 7 covers ITC reversed and ineligible ITC. Table 8 reconciles ITC as per GSTR-2B against ITC actually availed — see our dedicated guide on ITC reconciliation for how to approach this table specifically.
Shunya's CA team handles GSTR-9 and GSTR-9C filing end to end — reconciliation, ITC review, and portal filing. Fully online.
Talk to a CA →Part IV — tax actually paid (table 9)
Table 9 shows tax payable and tax actually paid during the year, split by tax head (CGST, SGST, IGST, cess) and by whether it was paid through cash or credit. This table should tie back cleanly to the payment challans and credit ledger entries from the year's GSTR-3B filings.
Part V — prior-year transactions declared later (tables 10-14)
These tables capture transactions relating to the financial year being reported but declared in returns filed during the following financial year — a common and permitted scenario for year-end adjustments, credit notes, and corrections made in the early months of the next year. Getting these tables right requires carefully tracing which period a correction actually relates to, not just when it was filed.
Part VI — other information (tables 15-19)
This final part covers particulars of demands and refunds, supplies received from composition taxpayers, deemed supplies, goods sent on approval basis, HSN-wise summaries of outward and inward supplies (tables 17 and 18), and details of any late fee payable or paid (table 19).
Which table in GSTR-9 is most commonly filled incorrectly?
Table 8 — the ITC reconciliation between GSTR-2B and ITC actually availed — is widely considered the most error-prone and heavily scrutinised table in GSTR-9, followed closely by table 6's break-up of ITC by category. Both require careful line-by-line reconciliation against GSTR-2B and the books rather than relying on auto-populated figures alone, since these are the areas the department's data analytics most commonly flags for follow-up.
This article is for general information only. For your specific situation, consult a practicing CA.
Close your GST year, the easy way
Shunya's CA team handles GSTR-9 and GSTR-9C filing end to end — books-to-return reconciliation, ITC review, and portal filing.
Get Started →