Everything You Need for Accurate GSTR-9 Annual Return Filing
GSTN Data Sync
GSTN Portal Data Synchronization for GSTR9 Filing
WhiteBooks provides a consolidated annual view of key supply categories, including purchases from composition taxpayers, deemed supplies from delayed job work returns, and goods sent on approval not returned within the allowed period, ensuring accurate tracking and compliance readiness.
Composition Purchase Annual Summary
Consolidate and track the total value of purchases made from composition scheme suppliers during the financial year, enabling clear visibility of transactions where input tax credit is not applicable.
Deemed Supply Annual Summary
Aggregate the total value of goods that are treated as deemed supplies due to delayed return from job work activities. This provides a clear annual view of such transactions for accurate reporting and compliance.
Approval-Based Supply Annual Summary
Compile the total value of goods sent on approval basis that remained unreturned within the permitted timeframe and became taxable during the financial year, ensuring these transactions are properly accounted for in return preparation.
Tax Payable Supply Summary
Inward and Outward Supplies on Which Tax is Payable
WhiteBooks displays the GSTN-fetched annual summary of advances received, inward supplies liable to reverse charge, and outward taxable supplies with detailed tax breakup by supply type, providing a consolidated and compliance-ready view before final GSTR-9 submission.
Supply Type Classification
All taxable supply categories such as B2B supplies, B2C supplies, exports, supplies to SEZ, deemed exports, reverse charge supplies, and e-commerce operator (ECO) supplies are classified by type to present a structured annual filing summary.
Taxable Amount and Tax Head Breakup
For each supply category, the system displays the taxable amount along with the applicable tax components, including Integrated Tax (IGST), Central Tax (CGST), State/UT Tax (SGST/UTGST), and CESS, as fetched from the GSTN portal for the financial year.
Annual Consolidated View
All monthly and quarterly return data filed during the financial year is automatically consolidated into a single annual summary view, enabling taxpayers to review the complete tax liability before proceeding with the final GSTR-9 annual return submission.
Non-Taxable Supply Report
Details of Outward Supplies on Which Tax is Not Payable
WhiteBooks displays the GSTN-fetched annual summary of outward supplies where GST is not payable, including zero-rated, exempt, nil-rated, and non-GST supplies, classified by supply type for accurate GSTR-9 reporting and compliance readiness.
Non-Taxable Supply Type Classification
Outward supplies such as zero-rated exports without payment of tax, supplies to SEZ units/developers, reverse charge recipient supplies, exempt supplies, nil-rated supplies, and non-GST supplies are categorised by type in the filing summary.
Taxable Amount Reporting
For each non-taxable supply category, the system displays the taxable amount values fetched from the GSTN portal along with the corresponding tax head columns where applicable.
Annual Non-Taxable Turnover View
All non-taxable outward supplies reported across monthly and quarterly returns are automatically consolidated into a single annual summary, enabling taxpayers to review the complete non-taxable turnover before final GSTR-9 submission.
ITC Availed Filing Summary
Details of ITC Availed as Declared in Returns
WhiteBooks displays the GSTN-fetched annual summary of Input Tax Credit (ITC) availed during the financial year, categorized by ITC type and supply source with a detailed tax breakup across IGST, CGST, SGST, and CESS, ensuring accurate GSTR-9 reporting and compliance readiness.
ITC Category Classification
All ITC availed during the financial year is classified by Type and ITC Category, covering credits arising from imports, reverse charge supplies, Input Service Distributor (ISD) distributions, and other eligible inward supplies.
Taxable Amount and Tax Head Breakup
Each ITC category presents the taxable amount along with the corresponding tax values under Integrated Tax, Central Tax, State/UT Tax, and CESS, as fetched directly from the GSTN portal.
Consolidated Annual ITC Summary
ITC availed across all monthly and quarterly returns filed during the financial year is automatically consolidated into a single annual summary view, enabling taxpayers to review and verify their total ITC before final GSTR-9 submission.
ITC Reversed and Ineligible
Details of ITC Reversed and Ineligible ITC
WhiteBooks displays the GSTN-fetched annual summary of ITC reversals and ineligible Input Tax Credit declared during the financial year, categorized by reversal rules with detailed descriptions and tax head-wise breakup for accurate reporting and compliance readiness.
ITC Reversal Category Classification
All ITC reversal and ineligible credit categories are classified by Type and Description, covering reversals under Rule 37, Rule 37A, Rule 38, Rule 39, Rule 42, Rule 43, Section 17(5), TRAN-related reversals, and other applicable reversal categories.
Tax Head Breakup of ITC Reversals
Each reversal category displays the Integrated Tax, Central Tax, State/UT Tax, and CESS amounts reversed, as fetched from the GSTN portal for the financial year.
Consolidated Annual ITC Reversal Summary
All rule-based ITC reversals and ineligible credit adjustments across returns filed during the financial year are consolidated into a single annual summary view for taxpayer verification before GSTR-9 filing.
Other ITC Related
Other ITC Related Information
WhiteBooks displays the GSTN-fetched summary of additional ITC reconciliation details, including GSTR-2B comparison, ITC not availed, ineligible ITC, and ITC lapsing, classified by type for the financial year, ensuring accurate reporting and compliance readiness.
ITC Reconciliation Category Classification
All ITC reconciliation categories including GSTR-2B comparison, ITC available but not availed, ineligible ITC, import ITC details, and other reconciliation types are classified by Type in the filing summary.
Tax Head Breakup of ITC Details
Each reconciliation category displays the Integrated Tax, Central Tax, State/UT Tax, and CESS values as fetched from the GSTN portal for taxpayer review and reconciliation.
Consolidated Annual ITC Reconciliation Summary
Complete annual ITC reconciliation data, including ITC not availed, ineligible ITC, and total ITC to be lapsed, is consolidated into a single summary view for final verification before GSTR-9 submission.
Tax Paid Filing Summary
Details of Tax Paid as Declared in Returns
WhiteBooks displays the GSTN-fetched annual summary of all tax payments made during the financial year, including total tax payable, amounts paid through cash, and ITC utilized across tax heads, classified by payment type for accurate reporting and compliance readiness.
Tax Payment Category Classification
All tax payment categories including Integrated Tax, Central Tax, State/UT Tax, CESS, Interest, Late Fee, and Penalty are classified by Type in the annual filing summary.
Tax Payable and Payment Mode Breakup
Each payment category displays Tax Payable, Paid Through Cash, and ITC Utilized values, with a detailed breakup across Integrated Tax, Central Tax, State/UT Tax, and CESS heads.
Consolidated Annual Tax Payment Summary
Complete tax payment details across all payment categories and modes are consolidated into a single annual summary view for taxpayer verification before final GSTR-9 submission.
Prior Year Transactions
Particulars of Transactions for Financial Year
WhiteBooks displays the GSTN-fetched summary of FY 2017–18 transactions declared in returns filed between April 2018 and March 2019, classified by transaction type with complete tax breakup for accurate reporting and compliance readiness.
Prior Year Transaction Type Classification
All belatedly declared prior year transactions are classified by Type, indicating the nature of supply or ITC adjustment reported in the subsequent year’s returns.
Tax Head Breakup of Prior Year Transactions
Each transaction type displays Taxable Amount, Integrated Tax, Central Tax, State/UT Tax, and CESS values as fetched from the GSTN portal.
Consolidated Prior Year Transaction View
Complete prior year transaction data declared in subsequent returns is consolidated for taxpayer verification before final GSTR-9 submission.
Differential Tax Payment
Differential Tax Paid on Account of Declarations
WhiteBooks displays the GSTN-fetched summary of differential tax payments arising from prior year transactions declared in the annual return, presenting taxable values along with corresponding tax paid by transaction category to support accurate liability verification and compliance readiness.
Differential Tax Transaction Type Classification
All transaction categories that resulted in additional or differential tax liability due to prior year declarations in Sections 10 and 11 are classified by Type, enabling clear identification of the nature of each transaction.
Taxable Amount and Tax Paid Details
Each transaction type displays the Taxable Amount along with the corresponding Tax Paid, as fetched directly from the GSTN portal for the financial year.
Differential Tax Consolidated View
Provides a consolidated annual view of all differential tax payments arising from prior year declarations, allowing taxpayers to review and verify the additional tax liability before final GSTR-9 submission.
Demands and Refunds
Particulars of Demands and Refunds
WhiteBooks displays the GSTN-fetched annual summary of tax demands raised and refunds processed during the financial year, categorized by transaction type with detailed breakup across tax heads, interest, fee, and penalty, ensuring accurate reporting and compliance readiness.
Demand and Refund Category Classification
All demand and refund transactions are systematically classified by Type, covering categories such as tax demands raised, refunds claimed, refunds sanctioned, refunds rejected, and pending demands during the financial year. This classification helps taxpayers clearly identify the nature and status of each demand or refund entry.
Tax Head and Additional Liability Breakup
Each demand or refund category provides a detailed breakup across tax heads, including Integrated Tax, Central Tax, State/UT Tax, and CESS, along with additional liability components such as Interest (intr), Fee (fee), and Penalty (pen) as fetched from the GSTN portal.
Annual Demands and Refunds Consolidated View
Presents a comprehensive annual consolidation of all demand and refund transactions, allowing taxpayers to verify outstanding liabilities, completed refunds, and pending claims to ensure accurate reporting before proceeding with GSTR-9 filing.
Deemed Supplies
Summary of Composition, Deemed & Approval Supplies
WhiteBooks displays the GSTN-fetched annual summary of special supply categories, including purchases from composition taxpayers, deemed supplies from job work, and goods sent on approval not returned within the prescribed time limit, ensuring accurate reporting and compliance readiness.
Special Supply Category Classification
All special supply transactions are systematically classified by Type, covering purchases from composition taxpayers, deemed supplies under Section 143 due to non-return of goods sent for job work, and goods sent on approval basis that remained unreturned within the prescribed period.
Taxable Amount and Tax Head Details
Each special supply category displays the taxable value along with the corresponding tax amounts across Integrated Tax, Central Tax, State/UT Tax, and CESS, as fetched from the GSTN portal. This detailed tax head breakup enables taxpayers to review the exact tax impact associated with these special supply transactions.
Annual Special Supply Consolidation
Provides a comprehensive annual consolidation of all special supply transactions across the financial year, allowing taxpayers to review and verify the complete data before proceeding with the final GSTR-9 submission.
HSN Outward Summary
HSN Wise Summary of Outward Supplies
WhiteBooks displays the GSTN-fetched HSN/service code–wise annual summary of outward supplies for the financial year, providing a detailed commodity-level view with classification, quantity, tax rate, taxable value, and complete tax breakup to ensure accurate reporting and verification before final submission.
HSN and Service Code Classification
Each outward supply transaction is organized using Type, HSN/Service Code, Unit Quantity Code (UQC), and Description, along with a concessional supply indicator (IsConcessional) where applicable.
Quantity and Applicable Rate Details
Reports the total quantity of goods or services supplied along with the applicable GST rate for each HSN or service code. This provides a clear commodity-wise overview of supply volume and tax rate applied during the financial year.
Detailed Tax Breakup by HSN Code
Displays the taxable value along with the corresponding tax amounts across Integrated Tax, Central Tax, State/UT Tax, and CESS for each HSN or service code. This detailed breakup helps taxpayers analyze the complete tax liability distribution by commodity category for the financial year.
HSN Inward Summary
HSN Wise Summary of Inward Supplies
WhiteBooks presents the GSTN-fetched HSN/service-wise annual summary of inward supplies, with classification, quantity, tax rate, taxable value, and tax breakup, ensuring accurate reporting and compliance readiness.
HSN and Service Code Classification for Purchases
Each inward supply transaction is categorized using Type, HSN/Service Code, Unit Quantity Code (UQC), and Description, along with a concessional supply indicator (IsConcessional) wherever applicable. This structured classification ensures standardized commodity-wise reporting of all purchases during the financial year.
Purchase Quantity and Applicable Rate Details
Reports the total quantity of goods or services procured along with the applicable GST rate for each HSN or service code. This provides a clear commodity-wise overview of purchase volumes and the tax rates applied across inward supplies during the financial year.
Detailed Purchase Tax Breakup by HSN Code
Displays the taxable value along with the corresponding tax amounts across Integrated Tax, Central Tax, State/UT Tax, and CESS for each HSN or service code. This detailed breakup enables taxpayers to analyze the complete tax impact and potential ITC eligibility for each commodity category reported in the annual return.
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