GST form - completed educational example

FORM GSTR-9 - Annual turnover, credit and tax reconciled for FY 2024–25

The annual return reconciles the stated financial year and prescribed next-year disclosures.

Responsible actor: The registered taxpayer responsible for this specific return. Provision: Section 44; rule 80; current FY 2024–25 annual form.

Official source and completed example

Download official blank source extract PDF Download completed fictional sample PDF

The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.

Law and form amendments checked on 21 October 2026. The stated period and fictional assumptions control this completed flowed model; it is not an issued portal PDF or an executed filing.

Worked facts and completed entries

Independent annual Branch A, FY 2024–25: Aster has one Karnataka GSTIN and PAN-wide turnover 60000000,entirely intra-State ordinary business consulting SAC998312 to registered businesses. Output tax is 5400000 CGST and 5400000 SGST. Eligible input business-consulting services of 30000000 give 2700000 credit per head; there are no other purchases, capital assets, RCM, ECO, exports, exempt sales, notes, advances, transition credits or reversals. Each monthly return is assumed timely and consistent. Tax paid is 2700000 ITC plus 2700000 cash per head. No prior-year credit, next-year adjustment, demand, refund or unexplained difference exists. Financial-statement turnover and credit match these GSTIN figures. Models dated 20 December 2025 are historical fictional completed examples, not actual audited accounts or portal filings.

PartI. Basic details

1. Financial year	FY 2024–25
2. GSTIN	29AABCA0000A1ZT
3A/B. Legal/trade name	Aster Learning Supplies Private Limited (fictional) / Aster Learning Supplies

4. Supplies and advances with tax payable

Prescribed row	Taxable value	CGST	SGST/UTGST
A B2C	0	0	0
B B2B	60000000	5400000	5400000
C export with tax	0	0	0
D SEZ with tax	0	0	0
E deemed export	0	0	0
F unbilled taxable advance	0	0	0
G inward RCM	0	0	0
G1 ECO liability 9(5)	0	0	0
H subtotal A–G1	60000000	5400000	5400000
I credit notes(-)	0	0	0
J debit notes(+)	0	0	0
K upward amendments	0	0	0
L downward amendments	0	0	0
M net I–L	0	0	0
N total H+M	60000000	5400000	5400000

5. Outward supplies without own tax

Prescribed row	Taxable value	CGST	SGST/UTGST	IGST	Cess
A export without tax	0	0	0	0	0
B SEZ without tax	0	0	0	0	0
C recipient RCM	0	0	0	0	0
C1 supplier 9(5)	0	0	0	0	0
D exempt	0	0	0	0	0
E nil	0	0	0	0	0
F non-GST/no-supply	0	0	0	0	0
G subtotal	0	0	0	0	0
H credit notes	0	0	0	0	0
I debit notes	0	0	0	0	0
J upward amendments	0	0	0	0	0
K downward amendments	0	0	0	0	0
L net H–K	0	0	0	0	0
M non-tax turnover	0	0	0	0	0
N total 4N+5M−4G−4G1	60000000	0	0	0	0

6. ITC availed: current rows

Prescribed row	CGST	SGST/UTGST
A total GSTR3B4A	2700000	2700000
A1 preceding-year ITC other than 37/37A reclaims	0	0
A2 current-year A−A1	2700000	2700000
B ordinary inward / Inputs	0	0
B ordinary inward / Capital goods	0	0
B ordinary inward / Input services	2700000	2700000
C unregistered RCM / Inputs	0	0
C unregistered RCM / Capital goods	0	0
C unregistered RCM / Input services	0	0
D registered RCM / Inputs	0	0
D registered RCM / Capital goods	0	0
D registered RCM / Input services	0	0
E import goods / inputs	0	0
E import goods / capital	0	0
F import services	0	0
G ISD	0	0
H reclaimed credit	0	0
I subtotal B–H	2700000	2700000
J difference I−A2	0	0
K TRAN1	0	0
L TRAN2	0	0
M ITC01/02/02A other than 3B/TRAN	0	0
N subtotal K–M	0	0
O total I+N	2700000	2700000

7. Reversed and ineligible ITC

Prescribed row	CGST	SGST/UTGST
A rule 37	0	0
A1 rule 37A	0	0
A2 rule 38	0	0
B rule 39	0	0
C rule 42	0	0
D rule 43	0	0
E section 17(5)	0	0
F TRAN1 reversal	0	0
G TRAN2 reversal	0	0
H other reversal: none	0	0
I total reversals	0	0
J net 6O−7I	2700000	2700000

8. Other ITC information

Prescribed row	CGST	SGST/UTGST
A current GSTR2B eligible ordinary inward	2700000	2700000
B current 6B only	2700000	2700000
C year-credit availed next year	0	0
D A−(B+C)	0	0
E available not availed	0	0
F ineligible	0	0
G import IGST paid	0	0
H import credit in year	0	0
H1 import credit next year	0	0
I G−(H+H1)	0	0
J import credit not availed	0	0
K lapsed E+F+J	0	0

9. Current payable, paid and difference

Head	Payable	Cash	ITC CGST	ITC SGST	Total paid
IGST	0	0	0	0	0
CGST	5400000	2700000	2700000	0	5400000
SGST	5400000	2700000	0	2700000	5400000
Cess	0	0	0	0	0
Interest	0	0	0	0	0
Late fee	0	0	0	0	0
Penalty	0	0	0	0	0
Other	0	0	0	0	0

10–13. Next-year specified-period disclosures

Prescribed row	Taxable value	CGST	SGST/UTGST	IGST	Cess
10 invoices/debit notes/upward amendments	0	0	0	0	0
11 credit notes/downward amendments	0	0	0	0	0
12 year ITC reversed next year	0	0	0	0	0
13 year ITC availed next year	0	0	0	0	0

14. Differential tax on 10/11

Head	Payable	Paid	Difference
IGST	0	0	0
CGST	0	0	0
SGST	0	0	0
Cess	0	0	0
Interest	0	0	0

15. Demands and refunds

Branch	CGST	SGST	IGST	Cess	Interest	Penalty	Late fee/other
A refund claimed	0	0	0	0	0	0	0
B refund sanctioned	0	0	0	0	0	0	0
C refund rejected	0	0	0	0	0	0	0
D refund pending	0	0	0	0	0	0	0
E tax demands	0	0	0	0	0	0	0
F tax paid againstE	0	0	0	0	0	0	0
G demand pending	0	0	0	0	0	0	0

16. Composition, job work and approval

Prescribed row	Taxable value	CGST	SGST/UTGST	IGST	Cess
A composition inward	0	0	0	0	0
B section 143 deemed supply	0	0	0	0	0
C approval goods not returned	0	0	0	0	0

17/18. HSN/SAC summaries

Table	SAC	Description	UQC / qty	Taxable	Rate	CGST	SGST	IGST	Cess
17 outward	998312	Business consulting	NA /0 service	60000000	18%	5400000	5400000	0	0
18 inward	998312	Eligible business consulting	NA /0 service	30000000	18%	2700000	2700000	0	0

19. Late fee

Head	Payable	Paid
CGST	0	0
SGST	0	0

FY 2024–25 instructions applied

All year GSTR1/GSTR3B returns are assumed filed before this annual return. Table8A uses current GSTR2B,not the historical 2A heading. New6A1/6A2,7A1/7A2,8H1 and current 9/10–14 columns are included. FY 2024–25 next-year disclosures refer to April–October 2025 returns filed up to 30 November 2025; all such amounts are zero in this case. Rule 37/37A reclaimed credit has its specific 6H treatment; no such credit exists. No unused ITC is newly claimed through GSTR9. Optional reporting relaxations are not used to omit the worked fields.

Verification of registered person

Meera Rao, fictional authorised director, solemnly affirms these entries are true to the stated educational facts and nothing is concealed. Any reduction in outward liability is assumed passed to the recipient; none is selected here. Place:Bengaluru. Date:20 December 2025. Name/status:Meera Rao,director. Signature:not executed. No DSC, ARN, professional certificate or tax payment is simulated.

How this form moves the matter forward

Identify the return, GSTIN, financial year and monthly or quarterly status. Reconcile each invoice and every applicable source-table branch.
Match GSTR1 plus any GSTR1A to GSTR3B; match ITC to the invoice, receipt, supplier statement and statutory eligibility. Annual statements reconcile the relevant year and prescribed next-year disclosures.
Use actual portal authentication and ledger/payment records. This unsigned fictional model creates no ARN, DSC, bank debit, professional opinion or approval.

Evidence supporting these entries

Invoice/note registers, books and filed GSTR1/1A/3B records for the stated period
GSTR2B, invoice/receipt and ITC eligibility/reversal evidence, with tax-head payment reconciliation
For annual returns: actual GSTIN-wise financial-statement reconciliation, balance sheet, profit and loss account and supporting schedules

Additional primary authority: Current CGST Act sections 16/17/37/39/44/49: reporting, return liability, ITC and annual reconciliation..

Additional primary authority: Current rules 59/61/80: current-period amendment window, monthly liability and self-certified annual reconciliation..

Additional primary authority: Notification 12/2024: paragraph 28 page 11 changes B2C-large threshold from 1 August 2024; paragraph 29 pages 12–19 inserts current GSTR1A; paragraph 32 pages 28–29 changes GSTR3B6.1; paragraph 39 pages 31–34 adds annual ECO rows..

Additional primary authority: Notification 13/2025 pages 50–56: annual 6A1/6A2,7A1/7A2,8H1 and tax/payment/next-year tables; pages 57–59: GSTR9C ECO rows, cash-or-ITC wording and table 17 late fee..

Additional primary authority: Official explanatory notes: SAC998312 ordinary business consulting/public relations; this example is not exempt education..

Additional primary authority: CBIC service-rate table serial 21(ii), heading 9983: ordinary other professional/technical/business services 9% CGST+9% SGST/18% IGST..

Period and legal consequences

The 2022 blank is historical. Current8A is based on GSTR2B and current 8B uses 6B only;6A1/6A2 distinguish preceding-year credit,7A1/7A2 add 37A/38 reversals and 8H1 captures next-year import credit. Use current payable/paid/difference columns in 9/14 and current 10–13 meanings under 13/2025. ECO4G1/5C1 are included at zero. The 6-crore case exceeds annual-return exemptions and the 5-crore reconciliation threshold. The ordinary deadline for the illustrated FY is 31 December 2025,subject to any actual applicable extension;20 December is the timely assumed filing date. This return neither revises prior returns nor creates fresh unclaimed ITC. Additional tax payment follows the applicable DRC03/ledger process; the amended instructions permit eligible credit-ledger payment rather than a universal cash-only claim.

Primary source and exact locator

Official notified form source: Prescribed GSTR-9 tables and instructions: source PDF pages 180–199. Later cited amendments control conflicting historical text..

CGST Act and government-hosted Act and Rules compilation - Section 44; rule 80; current FY 2024–25 annual form. Source and example revision: 21 October 2026.

Questions answered by this example

Who prepares or issues this form?

The registered taxpayer responsible for this specific return. The annual return reconciles the stated financial year and prescribed next-year disclosures.

Can this sample be filed or treated as an issued document?

No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.

What must reconcile before the next step?

Invoice/note registers, books and filed GSTR1/1A/3B records for the stated period; GSTR2B, invoice/receipt and ITC eligibility/reversal evidence, with tax-head payment reconciliation; For annual returns: actual GSTIN-wise financial-statement reconciliation, balance sheet, profit and loss account and supporting schedules.