Essential GSTR-9 Features for GST Compliance
Supplies from Composition Taxpayers
Supplies Received from Composition Taxpayers
WhiteBooks records the total value of supplies received from composition scheme taxpayers during the financial year, where no input tax credit is available to the recipient, ensuring accurate classification, clear visibility, and compliance readiness.
Taxable Value of Composition Purchases
Represents the total taxable value of all goods and services procured from suppliers registered under the GST composition scheme during the financial year 2025–2026, consolidated from transactions recorded across all filing periods.
No ITC Eligibility on Composition Purchases
Indicates that purchases made from composition scheme taxpayers are not eligible for Input Tax Credit (ITC), as composition dealers are not permitted to charge GST on their outward supplies under GST regulations.
Annual Consolidated Reporting
All purchases made from composition scheme suppliers during the entire financial year are aggregated and reported as a single consolidated value in this section for annual return reporting and reconciliation.
Deemed Supplies
Deemed Supply Monitoring for Job Work Transactions
WhiteBooks tracks goods sent for job work that are not returned within prescribed timelines and treated as deemed supplies, capturing taxable value and calculating applicable tax liabilities for accurate reporting, clear visibility, and compliance readiness.
Deemed Supply Value Tracking
Identify goods sent for job work that have exceeded the permitted return timelines and automatically determine their total taxable value as deemed supplies. This helps maintain accurate records of such transactions and ensures they are properly considered during return preparation.
Tax Liability Computation on Deemed Supplies
Calculate the complete tax liability applicable on goods treated as deemed supplies, including all relevant GST components. This ensures that tax obligations arising from delayed job work returns are accurately captured and reflected in the return data.
Financial Year Deemed Supply Consolidation
Aggregate and organize all deemed supply transactions arising from delayed job work returns across the entire financial year. This consolidated view helps users review, validate, and report such transactions efficiently during annual return preparation.
Goods Sent on Approval Basis
Goods Sent on Approval Basis but Not Returned
WhiteBooks tracks goods sent on an approval basis that are neither returned nor confirmed as sales within the prescribed period, recording taxable value and calculating applicable tax liabilities to ensure accurate reporting, clear visibility, and compliance readiness.
Taxable Value Tracking for Approval Goods
Identify goods dispatched on an approval basis that remain unreturned beyond the permitted timeframe and automatically compute their total taxable value. This ensures such transactions are properly recognized as taxable supplies and included in return calculations for the relevant financial year.
Tax Liability Calculation on Approval Goods
Calculate the complete GST liability applicable on approval-based goods that become taxable due to non-return within the specified period. The system determines all relevant tax components to ensure accurate reporting and compliance during return preparation.
Annual Consolidation of Approval-Based Supplies
Aggregate all transactions involving approval-based goods that become taxable during the financial year due to non-return. This consolidated summary helps maintain clear visibility of such supplies and simplifies their reporting in annual return filings.
Outward Supplies by HSN
HSN Wise Summary of Outward Supplies
WhiteBooks provides a detailed HSN code-wise summary of outward supplies for the financial year, including quantity, taxable value, and applicable taxes, ensuring standardized classification of goods, accurate reporting, and compliance readiness.
HSN and Unit Classification
Classify outward supplies using standardized HSN codes along with their respective unit quantity codes. This enables consistent commodity-wise identification and structured reporting of all supplies across the financial year.
Quantity and Taxable Value Analysis
Capture and summarize the total quantity and corresponding taxable value of outward supplies for each HSN category. This allows clear visibility into supply volumes and their associated values based on commodity classification.
Tax Liability Breakdown by HSN
Present a detailed tax breakup for each HSN category by calculating the applicable GST components. This ensures transparent reporting of tax liabilities for every commodity group across the financial year.
Inward Supplies by HSN
Simplify Inventory,Streamline Cash Flow
WhiteBooks provides an HSN-wise breakup of inward supplies for the financial year, capturing quantity, taxable value, and applicable taxes for each HSN code, ensuring standardized classification, accurate reporting, and compliance readiness.
HSN Code and UQC Classification for Inward Supplies
Each inward supply category is identified using its HSN Code along with the Unit Quantity Code (UQC), enabling standardized commodity-wise classification of all purchases reported during the financial year.
Quantity and Taxable Value of Purchases by HSN
Displays the total quantity and taxable value of inward supplies reported HSN code-wise along with the applicable GST rate for each commodity procured during the financial year.
Tax Breakup on Purchases by HSN Code
Shows the tax amounts including IGST, CGST, SGST, and CESS paid on purchases for each HSN code, providing a clear annual view of tax paid and potential ITC eligibility by commodity category.
Late Fee Under Central Tax
Annual Late Fee Payable and Paid Under Central Tax
WhiteBooks tracks the late fee applicable for delayed filing of the annual return under the Central Tax component, recording both payable and paid amounts to ensure accurate monitoring of obligations, clear visibility, and compliance readiness.
Central Tax Late Fee Payable Tracking
Calculate and display the total late fee payable under the Central Tax component arising from delayed filing of the annual return. This helps users clearly understand the outstanding late fee liability for the relevant financial year.
Central Tax Late Fee Payment Monitoring
Record the total amount of late fee paid under the Central Tax component, enabling users to track payments made toward late fee liabilities and maintain accurate financial records.
Late Fee Compliance Verification
Ensure that the applicable late fee under the Central Tax component is fully settled before completing the annual return filing process, helping users maintain proper compliance and avoid filing interruptions.
Late Fee Under State Tax
Annual Late Fee Payable and Paid Under State Tax
WhiteBooks tracks the late fee applicable for delayed filing of the annual return under the State Tax component, recording both payable and paid amounts to ensure accurate monitoring of obligations, clear visibility, and compliance readiness.
State Tax Late Fee Payable Tracking
Calculate and display the total late fee payable under the State Tax component due to delayed filing of the annual return. This helps users clearly identify the outstanding late fee liability for the financial year.
State Tax Late Fee Payment Monitoring
Record and track the total late fee amount paid under the State Tax component, ensuring users have a clear view of payments made toward late fee obligations.
Late Fee Compliance Verification
Ensure that the applicable late fee under the State Tax component is fully settled before completing the annual return filing process, helping maintain proper compliance and avoid interruptions during submission.
Total Demands Pending
Total Demands Pending Out of Demands Raised
WhiteBooks tracks and monitors outstanding demand amounts remaining unpaid during the financial year, consolidating pending liabilities across categories to ensure clear visibility, accurate monitoring, and compliance readiness.
Core Tax Demand Monitoring
Identify and track outstanding demand amounts related to major tax components. This helps users understand the unpaid tax liabilities that remain pending at the end of the financial year.
Interest and Penalty Demand Tracking
Capture and monitor pending demand amounts arising from interest and penalty charges. This ensures users have complete visibility of additional liabilities that require settlement.
Other Outstanding Demand Identification
Record and track any remaining demand amounts that fall outside the primary tax, interest, or penalty categories. This enables comprehensive monitoring of all pending obligations before financial year closure.
Supply Consolidation
Annual Deemed Supply Summary
WhiteBooks provides a consolidated view of composition purchases, deemed supplies from job work, and approval goods not returned on time, ensuring clear classification, accurate reporting, 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.
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