GSTR9 4 Outward
The following table lists the data provided by the GSTR9 4 Outward report to file GSTR-9.
|
Nature of Supplies |
Description |
Transaction |
|---|---|---|
|
(4a) Supplies to unregistered persons (B2C) |
Total value of supplies to consumers and unregistered persons (taxes paid). The amount also includes supplies made through e-Commerce operators. Customer Registration Type – Unregistered. |
Cash Sale, Credit Note, Invoice |
|
(4b) Supplies to registered persons (B2B) |
Total value of supplies to registered persons (including UINs), with taxes paid. The amount includes supplies made through e-Commerce operators, but doesn’t cover taxes paid on reverse charge by recipients. Customer Registration Type – Regular or Composite. |
Cash Sale, Invoice |
|
(4c) Zero rated supplies (export) on payment of tax (except supplies to SEZs). |
Total taxable value of exports. The amount doesn’t include supplies to SEZs. Customer Registration Type – Overseas. |
Cash Sale, Invoice |
|
(4d) Supplies to SEZs on payment of tax. |
Total taxable value of supplies to SEZs. Customer Registration Type – Overseas. |
Cash Sale, Invoice |
|
(4g) Inward supplies on which reverse charge applies. |
Total value of inward supplies (including advances and gross credit and debit notes) where reverse charge applies. The amount also includes supplies received from registered and unregistered persons where tax is levied on reverse charge. It also includes the total value of imported services. Vendor Registration Type – Regular, Composite, SEZ, Overseas, or Unregistered. |
Debit Note, Vendor Bill |
|
(4i) Credit notes issued for transactions specified in (B) to (E) above (-). |
Total value of credit notes issued for B2B supplies, exports, supplies to SEZs, and deemed exports. Customer Registration Type – Regular, Composite, SEZ, or Overseas. |
Credit Note |
|
(4j) Debit notes issued for transactions specified in (B) to (E) above (+). |
Total value of debit notes issued for B2B supplies, exports, supplies to SEZs, and deemed exports. Customer Registration Type – Regular, Composite, SEZ, or Overseas. |
Debit Note |
GSTR9 4 Outward Report Limitations
The GSTR9 4 Outward report doesn't contain the following data.
-
Deemed exports
-
Advances on which taxes are paid but invoices have not been issued.
-
Supplies/tax declared through amendments (+).
-
Supplies/tax reduced through amendments (-).