A.1.1 Table 4A - Supplies to Unregistered Persons (B2C):
- Report net values after adjusting credit/debit notes and amendments made in the current financial year.
- Include supplies made through E-Commerce Operators.
- Data for this table can be derived from Tables 5, 7, 9, and 10 of GSTR-1.
A.1.2 Table 4B - Supplies to Registered Persons (B2B):
- Report on a gross basis, without netting off credit/debit notes and amendments.
- Include supplies made via E-Commerce Operators, supplies to UIN holders, and stock transfers between distinct entities (e.g., branches of the same company).
- Exclude supplies on which tax is payable under reverse charge by the recipient.
- Data can be verified from Tables 4A and 4C of GSTR-1.
A.1.3 Table 4C - Zero-Rated Supply (Exports) with Tax Payment:
- Transactions must be validated against the export register and ICEGATE portal to confirm export status and shipping details.
- For goods: Ensure sale proceeds were realized (as required post 23.03.2020 per Rule 96B) unless exempted earlier.
- For services: Reconcile with Bank Realization Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) to validate foreign exchange repatriation.
- Include only those exports made with payment of tax and exclude supplies under LUT or Bond.
- Refer Table 6A of GSTR-1 for data.
A.1.4 Table 4D - Supplies to SEZs with Tax Payment:
- Validate supplies to SEZ Developers or Units with proof of goods receipt (from SEZ officer) or service receipt.
- Include inter-SEZ transactions and supplies from Domestic Tariff Areas (DTA) to SEZs.
- Data can be referred from Table 6B of GSTR-1.
A.1.5 Table 4E - Deemed Exports:
- Includes supplies such as:Against advance authorization.Against Export Promotion Capital Goods (EPCG) authorization.To Export Oriented Units (EOUs).Supply of gold by banks/PSUs against advance authorization.
- Validate supplies with required documents like recipient undertakings and tax officer acknowledgments.
- Refer Table 6C of GSTR-1 for data.
A.1.6 Table 4F - Advances Taxed Without Issuing Invoices:
- Report advances as per the advance receipt register and ensure invoices are not issued during the financial year.
- Follow tax rules applicable before 15.11.2017, where advances for goods were taxable. Post-15.11.2017, only advances for services remain taxable.
A.1.7 Table 4G - Inward Supplies under Reverse Charge:
- Validate transactions with the reverse charge register.
- Ensure ITC is claimed only when taxes are paid and tax invoices are available.
- Refer Table 3.1(d) of GSTR-3B for reporting.
A.1.8 Table 4H - Subtotal of A-G:
- Auto-populated as the total of Tables 4A to 4G.
A.2.1 Table 4I - Credit Notes for Transactions in Tables 4B to 4E:
- Report credit notes issued to adjust excess taxable value, returned goods, or deficient services.
- Include only those with GST adjustments; commercial credit notes without GST are excluded.
- Adjustments must align with reporting in GSTR-3B and GSTR-1 (Table 9B).
- Credit notes issued in the next financial year but provisioned in the reporting financial year should be reported in Table 10 and 14.
A.2.2 Table 4J - Debit Notes for Transactions in Tables 4B to 4E:
- Include debit notes issued to correct undercharged taxable value or tax.
- Ensure reporting aligns with the period of issuance and the associated original invoice date for tax and interest calculations.
- Debit notes for the prior financial year, reported in the next financial year up to the prescribed deadline, should be included in Tables 10 and 14 of GSTR-9.
A.2.3 Tables 4K and 4L - Amendments:
- Amendments to supplies or taxes reported in Tables 4B to 4E should align with Section 39(9), allowing corrections up to 30th November of the next financial year or the date of filing the annual return, whichever is earlier.
- Extract data from Tables 9A and 9C of GSTR-1.