GSTR9 5 Outward
The following table lists the data provided by the GSTR9 5 Outward report to file GSTR-9.
|
Nature of Supplies |
Description |
Transaction |
|---|---|---|
|
(5a) Zero rated supplies (export) without payment of tax. |
Total value of exports, excluding supplies made to SEZs, where no tax payment is required. Customer Registration Type – Overseas Tax Rate – 0.00% Reverse Charge – Not applicable (tax is without reverse charge). |
Outward supplies (sales transactions), Cash Sale, Invoice |
|
(5b) Supplies to SEZs without payment of tax. |
Total value of supplies made to SEZs where no tax payment is required. Customer Registration Type – SEZ. Tax Rate – 0.00% Reverse Charge – Not applicable (tax is without reverse charge). |
Outward supplies (sales transactions), Cash Sale, Invoice |
|
(5c) Supplies on which reverse charge applies. |
Total value of supplies made to registered persons where the reverse charge mechanism applies. Customer Registration Types – Regular, Composite, SEZ, Overseas. Tax Rate – 0.00% Reverse Charge – Tax is by reverse charge. Debit and Credit Notes – Details of debit and credit notes are reported separately. Default Value – The default value for these fields is 0.00, as reverse charge on sales is not supported. |
Outward supplies (sales transactions) |
|
(5d) Exempted |
Total value of exempted supplies. Customer Registration Types – Regular, Composite, SEZ, Unregistered, Overseas. Tax Rate – Exempted |
Outward supplies (sales transactions), Cash Sale, Invoice |
|
(5e) Nil rated |
Total value of Nil rated supplies. Tax Rate – Nil Customer Registration Types – Regular, Composite, SEZ, Unregistered, Overseas. |
Outward supplies (sales transactions), Cash Sale, Invoice |
|
(5f) Non-GST supplies (includes No Supply) |
Total value of non-GST supplies, including No Supply. Customer Registration Types – Regular, Composite, SEZ, Unregistered, Overseas. |
Outward supplies (sales transactions), Cash Sale, Invoice |
|
(5h) Credit Notes issued for transactions specified in A to F above (-). |
Total value of credit notes issued for supplies declared in the following sections — 5a, 5b, 5d, 5e, and 5f. |
Outward supplies (sales transactions), Credit Memo |
GSTR9 5 Outward Limitations
The GSTR9 5 Outward report doesn't contain the following data.
-
Debit notes issued for transactions specified in A to F above (+).
-
Supplies declared through amendments (+).
-
Supplies reduced through amendments (-).