¹[FORM GSTR -9]

[See rule 80]

Annual Return

Pt. I	Basic Details
1	Financial Year
2	GSTIN
3A	Legal Name
3B	Trade Name (if any)
Pt. II	Details of Outward and inward supplies made during the financial year
				(Amount in ₹ in all tables)
	Nature of Supplies		Taxable Value	Central Tax	State Tax / UT Tax	Integrate d Tax	Cess
	1		2	3	4	5	6
4	Details of advances, inward and outward supplies made during the financial year on which tax is payable
A	Supplies made to un-registered persons (B2C)

B	Supplies made to registered persons (B2B)
C	Zero rated supply (Export) on payment of tax (except supplies to SEZs)
D	Supply to SEZs on payment of tax
E	Deemed Exports
F	Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G	Inward supplies on which tax is to be paid on reverse charge basis
114[G1	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]					]
H	Sub-total 115[(A to G1 above)]
I	Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J	Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K	Supplies / tax declared through Amendments (+)

L	Supplies / tax reduced through Amendments (-)
M	Sub-total (I to L above)
N	Supplies and advances on which tax is to be paid (H + M) above
5	Details of Outward supplies made during the financial year on which tax is not payable
A	Zero rated supply (Export) without payment of tax

B	Supply to SEZs without payment of tax
C	Supplies on which tax is to be paid by the recipient on reverse charge basis
114[C1	Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report]]
D	Exempted
E	Nil Rated
F	Non-GST supply (includes ‘no supply’)
G	Sub-total (A to F above)
I	Debit Notes issued in respect of transactions specified in A to F above (+)
J	Supplies declared through Amendments (+)
K	Supplies reduced through Amendments (-)
L	Sub-Total (H to K above)
M	Turnover on which tax is not to be paid (G + L above)
N	Total Turnover (including advances) (4N + 5M – 4G above)

Pt.  III		Details of ITC for the financial year
		Description	Type		Central Tax	State Tax / UT Tax	Integrated Tax	Cess
		1	2		3	4	5	6
6		Details of ITC availed during the financial year
A		Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)			<Auto>	<Auto >	<Auto>	<Auto>
116[A1		ITC of preceding financial year availed in  the financial   year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A
A2		Net ITC of the financial year =(A-A1)]
B		Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)	Inputs
			Capital Goods
			Input Services
C		Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed	Inputs
				Capital Goods
				Input Services
	D	Inward                              supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed		Inputs
				Capital Goods
				Input Services
	E	Import of goods (including supplies from SEZs)		Inputs
				Capital Goods
	F	Import of services (excluding inward supplies from SEZs)
	G	Input Tax credit received from ISD

H	Amount of ITC reclaimed 1 1 7 [ * * * * ] under the provisions of the Act
I	Sub-total (B to H above)
J	118[Difference (I-A2 above)]
K	Transition Credit through TRAN-I (including revisions if any)
L	Transition Credit through TRAN-II
M	119[ITC availed through ITC-01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms)]
N	Sub-total (K to M above)
O	Total ITC availed (I + N above)
7	Details of ITC Reversed and Ineligible ITC for the financial year
A	As per Rule 37
120[A 1	As per Rule 37A
A2	As per rule 38]
B	As per Rule 39
C	As per Rule 42
D	As per Rule 43

E	As per section 17(5)
F	Reversal of TRAN-I credit
G	Reversal of TRAN-II credit

H	Other reversals (pl. specify)
I	Total ITC Reversed (Sum of A to H above)
J	Net ITC Available for Utilization (6O – 7I)
8	Other ITC related information
A	ITC as per GSTR-2A (Table 3 & 5 thereof)			<Auto >	<Auto >	<Auto>	<Auto >
121[B	ITC as per 6(B) above”			<Auto>]
C	2[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 up to specified period]
D	Difference [A-(B+C)]
E	ITC available but not availed
F	ITC available but ineligible
G	IGST paid on import of goods (including supplies from SEZ)
H	IGST credit availed on import of goods (as per 6(E) above) 122[in the financial year]			<Auto >
123[ H1	IGST Credit availed on Import of goods in next financial year]
12 4[ I	Difference [G- (H +H1)]]
J	ITC available but not availed on import of goods (Equal to I)
K	Total ITC to be lapsed in current financial year (E + F + J)			<Auto >	<Auto >	<Auto>	<Auto >
Pt. IV	Details of tax paid as declared in returns filed during the financial year
125[ 9	Description	Tax Payable	Paid through cash	Paid through ITC				TotalTax Paid	Diffe
				Central Tax	State Tax / UT Tax	Integrated Tax	Cess
	1	2	3	4	5	6	7	8  =  3+4+5+6+7
	Integrated Tax

Central Tax

	State/UT Tax
	Cess
	Interest
	Late fee
	Penalty
	Other								]
Pt. V	3[Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period]\
	Description		Taxable Value	Central Tax	State Tax / UT Tax	Integrate d Tax	Cess
	1		2	3	4	5	6
126[ 10	Supplies / tax declared through Invoices / Debit    Note    / Amendment s (+)
11	Supplies / tax reduced through Amendments / Credit Note (-)
12	ITC of the financial year reversed  in  the next financial year

13

ITC of the financial year availed in the next financial year

14

Differential tax paid on account of declaration in 10 & 11 above

Description

Payable

Paid

Difference

1

2

3

2-3

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest]

Pt. VI       15

Other Information   Particulars of Demands and Refunds

Details

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

Interes t

Penalty

Late Fee / Other s

1

2

3

4

5

A

Total Refund claimed

B

Total Refund sanctioned

C

Total Refund Rejected

D

Total Refund Pending

E

Total demand of taxes

F

Total taxes paid in respect of E above

G

Total demands pending out of E above

16

Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis

Details

Taxable Value

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

A

Supplies received from Composition taxpayers

B

Deemed supply under Section 143

C

Goods sent on approval basis but not returned

17

HSN Wise Summary of outward supplies

HSN Code

UQC

Total Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8

9

18

HSN Wise Summary of Inward supplies

HSN Code

UQC

Total Quantity

Taxable Value

Rate of Tax

Central Tax

State Tax / UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8

9

19

Late fee payable and paid

Description

Payable

Paid

1

2

3

A

Central Tax

B

State Tax

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signature

Place                                                                                                             Name of Authorised Signatory

                                     Date                                                                                                                                Designation / Status

Instructions: –

¹²⁶[1. Terms used:

1. GSTIN: Goods and Services Tax Identification Number
2. UQC: Unit Quantity Code
3. HSN: Harmonised System of Nomenclature Code
4. ITC: Input Tax Credit]

• ⁴[It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the Financial Year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return.]

2A. ⁵[In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only ¹²⁷[for which annual return is being filed]. The value pertaining to the preceding financial year shall not be reported here.]

• ⁶[****]

• Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. ⁷[For FY 2017-18,] It may be noted that all the supplies for which payment has been made through FORM GSTR 3B between July, 2017 to March, 2018 shall be declared in this part. ⁸[It may be noted that additional liability for the FY 2017-18 ⁹[or FY 2018-19] ¹⁰[or FY 2019-

20] ¹¹[or FY 2020-21] ¹²[or FY 2021-22] [or FY 2022-23] ¹¹⁴[or FY 2023-24] ¹²⁷[or FY 2024-25] not declared in FORM

GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit ¹³[****]through this return.] The instructions to fill Part II are as follows:

Table No.

Instructions

4A

Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details.

4B	Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1  as  amended  by 114[FORM  GSTR-1A]  may be used for filling up these details.
4C	Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM  GSTR-1  as  amended  by  114[FORM  GSTR-1A] may be used for filling up these details.
4D	Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E	Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details.
4F	Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details.

4G

Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include

	aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
114[4G1	Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details.]
4-I	Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details. 14[For 15[FY 2017-18, 2018-19 16[,2019-20 and 2020-21]], the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table]
4J	Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM  GSTR-1  as  amended  by  114[FORM  GSTR-1A] may be used for filling up these details. 17[For 18[FY 2017-18, 2018-19 19[,2019-20 and 2020-21]], the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this table]

4K & 4L	Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4-I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details. 20 [For 21 [FY 2017-18, 2018-19 22 [, 2019-20 and 2020-21]], the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table]
5A	Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details.
5B	Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C	Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 as amended by 114[FORM  GSTR-1A]  may  be  used  for  filling  up  these details.
114[5C1	Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e- commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details.]
5D,5E and 5F	Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details. The value of “no supply” shall be declared under Non-GST supply (5F). 23[For 24[FY 2017-18, 2018-19 25[,2019-20 and 2020-21]], the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non GST supply or report consolidated information for all these three heads in the “exempted” row only.] 26[ For FY 2021-22, the registered person shall report Non- GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.] 114[For FY 2023-24 127[and FY 2024-25,], the registered person shall report Non-

	GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the ―exempted row only.]
5H	Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details. 27 [For 28 [FY 2017-18, 2018-19, 29 [2019-20, 115[2021-22, 127[2022-23, 2023-24 and 2024-25,]‖]]], the registered person shall have an option to fill Table 5A to 5F net of credit notes in case there is any difficulty in reporting such details separately in this table.]
5I	Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details. 30 [For 31 [FY 2017-18, 2018-19, 32 [2019-20, 2020-21 and 2021-22]], the registered person shall have an option to fill Table 5A to 5F net of debit notes in case there is any difficulty in reporting such details separately in this table.]
5J & 5K	Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 as amended by 114[FORM GSTR-1A] may be used for filling up these details. 33 [For 34 [FY 2017-18, 2018-19, 35 [2019-20, 2020-21 and 2021-22]], the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this table.]
5N	Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis 114[and supplies on which ecommerce operators are required to pay taxes under section 9(5).].

• Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:

Table No.	Instructions
6A	Total input tax credit availed in Table 4A of FORM GSTR-3B for the 126[financial year] would be auto-populated here.
127[6A1	ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below.]
6B	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 shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below 127[However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H].

6C

Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 39[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. 40[For 41[FY 2019-20, 2020-21and 2021-22], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the ―inputs‖ row only] (a) For 42[FY 2017-18, 2018-19 115[FY 2019-20, 2020- 21, 2021-22, 126[2022- 23, 2023-24 and 2024-25]]], the registered person shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.]

6D

Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A) (3) of FORM GSTR-3B may be used for filling up these details. 44[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only. 45[For 46[FY 2019-20, 2020-21 and 2021-22] the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only] (a) For 47[FY 2017-18, 2018-19 115[FY 2019-20, 2020- 21, 2021-22, 126[2022- 23, 2023-24 and 2024-25]]], the registered person shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.] (a) 36[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.] 37[For 115[FY 2019-20, 2020-21, 126[2022- 23, 2023-24 and 2024-25]], the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or

6E		Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 49[For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the “inputs” row only.]
	(a) 50 24] cre bre rep onl	[For 115[FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-  the registered person shall report the breakup of input tax dit as capital goods and have an option to either report the akup of the remaining amount as inputs and input services or   ort the entire remaining amount under the “inputs” row y.]

86  

	filling up these details.
6G	Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H	Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here 126[However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) which was availed (for the first time) should be declared in Table 6B above. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in here.   Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here.   Also, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as it is to be reported in the Table 6A1 above.].
6J	The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero 126[However, for FY 2024-25 onwards, the difference between the total amount of net ITC of the financial year availed through FORM GSTR-3B as per Table 6A2 and input tax credit declared in row B to H shall be auto populated here. Ideally, this amount should be zero.].
6K	Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L	Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
127[6M	Details of ITC availed through FORM ITC-01, FORM ITC-02 and ITC-02A (i.e. ITC availed through Forms other than GSTR 3B, TRAN-1 and TRAN-II) in the financial year shall be declared here.]
7A,7      A1, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H	Details of input tax credit reversed due to ineligibility or  reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. 52[For 53[FY 2017-18, 2018-19, 54[2019-20, 2020-21 and 115[2021-22, 2022-23 and 202324]]], the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.]

	inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table.]
8B	The input tax credit as declared in Table 6B and 6H shall be auto-populated here. 60[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 8D duly signed, in PDF format in FORM GSTR-9C (126[However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here).]
8C	61[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 the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017]
8D	Aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. 62[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). ]
8E & 8F	The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR- 3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
8G	Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8H	The input tax credit 126[availed in the financial year] as declared in Table 6E shall be auto- populated here.
126[8H1	Out of 8G, the input tax credit on Import of goods which is availed in next financial year shall be declared here.]
8K	The total input tax credit which shall lapse for the current financial year shall be computed in this row.

• Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR- 3B may be used for filling up these details.
• ⁶³[For FY 2017-18,] Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B ⁶⁴[between April 2018 to March 2019]. ⁶⁵[For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019].

⁶⁶[For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.]

⁶⁷[For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the Form GSTR-3B between April 2021 to September 2021.]

⁶⁸[For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in Form GSTR-3B ⁶⁹[of April, 2022 to October, 2022 filed upto 30^th November, 2022 ¹¹⁴[For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed upto 30th November, 2024 ¹²⁶[From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual return is furnished but declared in the FORM GSTR-3B filed for the months of April to October of next financial year, filed upto 30th November of next financial year.]]].] The instructions to fill Part V are as follows:

Table No.

Instructions

10 & 11

70[For FY 2017-18, ] Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 71[2018 to March 2019] shall be declared here. 72[For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2019 to September, 2019 shall be declared here.] 73[For FY 2019-20, Details of additions or amendments to

	any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here.] 74[For FY 2020-21, details of additions or amendments to any of the supplies already declared in the returns of previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of Form GSTR-1 of April 2021 to September 2021 shall be declared here.] 75[For FY 2021-22, details of additions or amendments to any of the  supplies already  declared  in  the  returns  of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of 76[April, 2022 to October, 2022 filed upto 30th November, 2022] shall be declared here.] 114[For FY 2023-24, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here] [From FY 2024-25 onwards, for Table 10, details of supplies or tax increased through invoices or debit note or upward amendment of the same pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30th November of next financial year shall be declared here. 126[From FY 2024-25 onwards, for Table 11, details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30th November of next financial year shall be declared here.]
12	77[For FY 2017-18,] Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 78[2018 to March 2019] shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 79[For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 80[For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2020 to September, 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table.] 81[For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.] 82[For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of 83[April, 2022 to October, 2022 upto 30th November, 2022] shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.] For 84[FY 2017-18, 2018-19, 85[2019-20, 2020-21 and 2021-22]]126[ For FY 2024-25 onwards, aggregate value of reversed ITC of the financial year which has been reversed through the return filed in next financial year filed upto 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details.], the registered person shall have an option to not fill this table.] 114[For FY 2023-24, aggregate value of reversal of ITC which was availed  in  the  previous  financial  year  but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details]
13	86[For FY 2017-18,] details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 87[2018 to March 2019] shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub- section (2) of section 16 but was reclaimed

However, any ITC which was reversed in the FY 2018-19 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. 89[For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2020 to September, 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21.] 90[For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in the returns filed for the month of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2021-22, details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22.] 91[For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of 92[April, 2022 to October, 2022 upto 30th November, 2022] shall  be  declared  here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 202122 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the  details  of  such  ITC  reclaimed  shall  be furnished in the annual return for FY 2022-23.] For 93[FY 2017-18, 2018-19, 94[2019-20, 2020-21 and 115[2021-22, 2022-23 and 2023-24]]], the registered person shall have an option to not fill this table.] 114[For FY 2023-24, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(A) of FORM GSTR3B may be used for filling up these details. However, any ITC which was reversed in the FY 2023-24 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2024- 25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25]

• Part VI consists of details of other information. The instructions to fill Part VI are as follows:

15A,	Aggregate value of refunds claimed, sanctioned, rejected
15B,	and pending for processing shall be declared here. Refund
15C and	claimed will be the aggregate value of all the refund claims
15D	filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund  pending will be the aggregate  amount  in  all  refund  application  for  which acknowledgement  has  been  received  and  will  exclude provisional refunds received. These will not include details of non-GST refund claims. 95[For 96[FY 2017-18, 2018-19, 97[2019-20, 2020-21 and 115[2021-22, 127[2022-23, 2023-24 and 2024-25,]]]], the registered person shall have an option to not fill this table.]
15E, 15F and 15G	Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands  pending  recovery  out  of  15E  above  shall  be

Table No.

Instructions

	declared here. 98[For 99[FY 2017-18, 2018-19, [1]00[2019-20, 2020-21 and 2021-22 1[2]7[2022-23, 2023-24 and 2024-25,]]], the registered person shall have an option to not fill this table.]
16A	Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR- 3B may be used for filling up these details. 101[For 102[FY 2017-18, 2018-19, 10[3][2019-20, 2020-21 and 2021-22] 127[2022-23, 2023-24 and 2024-25,]], the registered person shall have an option to not fill this table.]
16B	Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. 10[4][For 10[5][FY 2017-18, 2018-19, 10[6][2019-20, 2020-21 and 2021-22]] 12[7][2022-23, 2023-24 and 2024-25,], the registered person shall have an option to not fill this table.]
16C	Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 107[For 108[FY 2017-18, 2018-19, 10[8][2019-20, 2020-21 and 2021-22]] 127[2022-23, 2023-24 and 2024-25,], the registered person shall have an option to not fill this table.]
17 & 18	Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits‘ level for taxpayers having annual turnover above ₹ 5.00 Cr. 1[9] [From FY 2021-22 onwards, it shall be 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.] UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR1 [10]4[as amended by FORM GSTR-1A] may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 111  [For  112  [FY  2017-18,  113  [2018-19,  2019-20  and 115[2021-22, 127[2022-23, 2023-24 and 2024-25,]]]], the registered person shall have an option to not fill this table.] 114[For FY 2021-22, the registered person shall have an option to not fill Table 18.]
19	Late fee will be payable if annual return is filed after the due date.

• Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger ¹²⁶[or electronic credit ledger].]

Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022. ¹³ Omitted by

Notification No. 56/2019 – Central Tax, dated 14.11.2019.

¹⁴ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019 . ¹⁵ Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.

1. Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
2. Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
3. Substituted by Notification No. 79/2020 – Central Tax, dated 15.10.2020.
4. Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
5. Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
6. Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.

• Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ³⁰ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ³³ Inserted vide

Notification No. 56/2019 – Central Tax, dated 14.11.2019. ³⁴ Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020

• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 79/2020 Central Tax, dated 15.10.2020.
• Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ⁵² Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 31/2019- Central Tax, dated 28.06.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019. ⁵⁹ Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022. ⁷⁰ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022. ⁷⁷ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022.

• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ⁸⁶ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 31/2019- Central Tax, dated 28.06.2019.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Inserted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021.
• Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Substituted by Notification No. 22/2022- Central Tax, dated 15.11.2022.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ⁹⁵ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ⁹⁸ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ¹⁰¹ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ¹⁰⁴ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022. ¹⁰⁷ Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted by Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022.
• Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.
• Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.
• Substituted (W.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30.07.2021. ¹¹⁴ Inserted vide Notification No. 14/2022- Central Tax, dated 05.07.2022. ¹¹⁴ Inserted vide Notification No. 12/2024 – Central Tax, dated 10.07.2024.
• Substituted vide Notification No. 12/2024 – Central Tax, dated 10.07.2024.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025. ¹¹⁷ Omitted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025. ¹²³ Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.
• Inserted (w.e.f. 22.09.2025) by Notification No. 13/2025 – CT dated 17.09.2025.

---

[1] Substituted by Notification No. 74/2018-Central Tax, dated 31.12.2018.

[2] Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.

[3] Substituted by Notification No. 79/2020- Central Tax, dated 15.10.2020.

[4] Substituted vide Notification No. 56/2019 – Central Tax, dt.14.11.2019.

[5] Inserted (w.e.f. 15.10.2020) vide Notification No. 79/2020- Central Tax, dated 15.10.2020.

[6] Omitted vide Notification No. 31/2019- Central Tax, dated 28.06.2019.

[7] Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019. ⁸ Inserted vide Notification No. 31/2019- Central Tax, dated 28.06.2019.

[8] Inserted vide Notification No. 56/2019 – Central Tax, dated 14.11.2019.

[9] Inserted vide Notification No. 79/2020- Central Tax, dated 15.10.2020.

[10] Inserted (w.e.f. 1-8-2021) by Notification No. 30/2021- Central Tax, dated 30-7-2021 ¹²