03 Jun 2019Posted By: Mudit Handa

How to record purchases subject to reverse charge in GSTR 9?

The functionality to file the Annual GST return, i.e. FORM GSTR-9 was finally enabled on the GST portal on March 2019.

Besides, the GST department had also extended the due date for filing of FORM GSTR-9 from 31st December 2018 to 31st March 2019. The deadline was further extended till 30th June 2019 after the 31st GST council meeting.

Now, one of the common problems that arise is that where to include all the inward supplies (purchases) in the annual GST return filing? For this, a separate column has been included in GSTR-9 return, and that is the Table 4G.


1. What is Table 4G in GSTR-9?

Table 4G in GSTR-9 includes all the details of inward supplies (purchases) with regard to which the person having GST registration is liable to pay GST on reverse charge basis.


2. What all is included in Table 4G?

Table 4G in GSTR-9 return includes the following-

  • The total supplies received from suppliers having GST registration as well as the recipient who is an unregistered person. Here, GST is levied on RCM on the aggregate value of the import of services.
  • Both intrastate, as well as interstate supplies, shall be entered.


3. Whether Amounts related to 2018-19 also to be included in Table 4G?

Yes, the amounts rectified during FY 2018-19 are to be reported.


4. How to verify the amount entered in table 4G?

The GST paid on inward supplies under RCM basis and the input credit claimed on it as shown in GSTR 3B is to be reconciled. The mismatch will only arise if there is blocked credit u/s17(5).


Note: The payments on Reverse charge basis u/s 9(4) shall be applicable only if the inward supply has taken place before 13th October 2017, i.e. when Reverse Charge Mechanism was discontinued in GST.

We can help you in timely GST return filing procedure. We can also help you in creating a GST invoice for GST return filing.

The Taxpayers can, however, instantly easily create the GST Tax Invoice through the interactive and fast InstaBill Software.


If you require any further help regarding GST registration, or GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

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