What does the Build the GSTR-9 Annual Return JSON skill do?

Convert the year's GST data into the GSTR-9 offline-utility JSON — table-wise mapping from GSTR-1/3B, ITC tables 6-8, prior-year amendments tables 10-13, late-fee, and the gstin/fp/gt fields

How do I run the Build the GSTR-9 Annual Return JSON skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Which region does the Build the GSTR-9 Annual Return JSON skill cover?

India. It targets the local tax authority / e-invoicing format described on this page.

Build the GSTR-9 Annual Return JSON

Skill: Convert a financial year's GST data into the GSTR-9 offline-utility JSON

Region: India Category: Tax — GST annual return Does: Takes a financial year's outward supplies, ITC, tax paid and prior-year amendment figures and maps them onto the GSTR-9 JSON in the GST offline-utility format — Part II tables 4–5, Part III tables 6–8, Part IV table 9, and Part V tables 10–13 — for upload to the GST portal. System: GST portal (gst.gov.in) — Returns, Annual Return GSTR-9 (offline tool)

GSTR-9 is the annual return consolidating the twelve monthly/quarterly GSTR-1 and GSTR-3B filings for a financial year (1 April–31 March). It is due by 31 December following the FY (e.g. FY 2024-25 due 31 December 2025); filing is optional for taxpayers with aggregate turnover up to ₹2 crore. Much of the form is auto-populated from filed GSTR-1/3B and GSTR-2A/2B and is partly editable. The JSON top level carries gstin, fp (MMYYYY, always the period 032025 for FY 2024-25) and gt/gross_turnover. Table numbers and offline-tool schema change between releases — always generate against the current GSTR-9 offline tool and validate on the portal before filing.

When this applies

A regular registered taxpayer (not composition — they file GSTR-9A; e-commerce TCS operators file GSTR-9B) who was registered for any part of the FY.
Filing is optional where aggregate turnover ≤ ₹2 crore; mandatory above. The reconciliation statement GSTR-9C is additionally required where turnover exceeds ₹5 crore.
Once filed, GSTR-9 cannot be revised — reconcile every table before upload.
Late fee applies per day of delay (see calculation rules), capped by turnover slab.

Conversion procedure

Read the source — accept the FY summary as CSV, JSON, pasted trial-balance/GST workings, or the downloaded GSTR-9 System Computed values plus the taxpayer's books. Identify the GSTIN and the FY.
Extract fields — gather, table by table: table 4 taxable outward supplies (B2B, B2C, exports, SEZ, RCM, advances, credit/debit notes, amendments); table 5 nil-rated/exempt/non-GST and outward RCM; table 6 ITC availed (inputs/capital goods/services, import, RCM, ISD, TRAN credit); table 7 ITC reversed (Rule 37/39/42/43, section 17(5)); table 8 ITC reconciliation with GSTR-2A/2B; table 9 tax paid; tables 10–13 prior-year amendments declared in Apr–Nov of the next FY. If a figure is missing or ambiguous, ask — do not guess.
Normalize — amounts in rupees with 2 decimals, dot separator, no thousands separator; rates as plain numbers; fp = 032025 for FY 2024-25; gstin 15 chars.
Compute — recompute every total from the books and cross-check against the system-computed values; compute net ITC (table 6 − table 7), table 8 differences (8D = 8A − 8B − 8C), and any late fee. Flag every mismatch.
Emit the output — assemble the GSTR-9 JSON following the document structure and the worked example as the template.
Validate — run the validation checklist before upload.

Source → GSTR-9 field map

From the source	→ Target table / field
GSTIN	`gstin`
Filing period (`032025` for FY 24-25)	`fp`
Aggregate turnover	`gt` (Pt I)
B2C outward taxable	table 4 → `t4` row `A` (`txval`, `iamt`, `camt`, `samt`, `csamt`)
B2B outward taxable	`t4` row `B`
Exports on payment of tax	`t4` row `C`
SEZ supplies on payment	`t4` row `D`
Deemed exports	`t4` row `E`
Advances received (tax paid, no invoice)	`t4` row `F`
Inward RCM supplies (tax payable)	`t4` row `G`
Credit notes issued (−)	`t4` row `I`
Debit notes issued (+)	`t4` row `J`
Amendments to 4 (+/−)	`t4` rows `K`/`L`
Exports without payment (zero-rated)	table 5 → `t5` row `A`
SEZ without payment	`t5` row `B`
Outward RCM (recipient pays)	`t5` row `C`
Exempted supplies	`t5` row `E`
Nil-rated supplies	`t5` row `F`
Non-GST supplies	`t5` row `G`
ITC availed per GSTR-3B (auto)	table 6 → `t6` row `A`
Inward inputs ITC	`t6` row `B` (`iamt`,`camt`,`samt`,`csamt`)
Inward capital-goods ITC	`t6` row `C`/`D`
Import of goods/services ITC	`t6` rows `E`/`F`
Inward RCM ITC	`t6` row `D`
ISD credit	`t6` row `G`
ITC reversed (Rule 37/39/42/43, 17(5))	table 7 → `t7` rows `A`–`H`
ITC as per GSTR-2A/2B	table 8 → `t8` row `A`
ITC availed (from 6B+6H)	`t8` row `B`
ITC on inward RCM/import	`t8` row `C`
Tax payable / paid through cash & ITC	table 9 → `t9` (`tx_pay`, `paid_cash`, `paid_itc`)
Prior-year supplies declared Apr–Nov	tables 10/11 → `t10`, `t11`
Prior-year ITC availed/reversed	tables 12/13 → `t12`, `t13`
Late fee payable / paid	table 9 `lf` heads

Every required table appears above. Many rows are split by tax head (iamt/camt/samt/csamt) and taxable value (txval).

Document structure (offline-utility JSON)

{
  "gstin": "29AABCU9603R1ZM",
  "fp": "032025",                         // FY 2024-25 → 032025
  "gt": 52000000.00,                       // aggregate turnover (Pt I)
  "sgt": 50000000.00,                      // sum of turnover declared in returns

  // Part II — Outward supplies
  "t4": { "a": {..b2c..}, "b": {..b2b..}, "c": {..exports..}, ... ,
          "n": { "txval", "iamt", "camt", "samt", "csamt" } },   // 4N = total
  "t5": { "a": {..exp wopay..}, "e": {..exempt..}, "f": {..nil..}, "g": {..non-gst..},
          "n": { "txval" } },                                    // 5N = total

  // Part III — ITC
  "t6": { "a": {..3B ITC..}, "b": {..inputs..}, "c": {..capital goods..},
          "d": {..RCM..}, "e": {..import..}, "o": { "iamt","camt","samt","csamt" } },
  "t7": { "a": {..rule37..}, "c": {..rule42..}, "h": {..others..},
          "j": { "iamt","camt","samt","csamt" } },                // 7J = total reversed
  "t8": { "a": {..as per 2A/2B..}, "b": {..6B+6H..}, "c": {..RCM/import..},
          "d": {..difference A-(B+C)..}, "e","f","g","h","i","j","k" },

  // Part IV — Tax paid
  "t9": [ { "ty": "IGST", "tx_pay": 7200000.00, "paid_cash": 1200000.00, "paid_itc": 6000000.00 },
          { "ty": "CGST", ... }, { "ty": "SGST", ... }, { "ty": "CESS", ... },
          { "ty": "I_LF", "tx_pay": 0, "paid_cash": 0 },          // interest / late fee heads
          { "ty": "LF",   "tx_pay": 0, "paid_cash": 0 } ],

  // Part V — Prior-year transactions declared Apr–Nov of next FY
  "t10": { "txval","iamt","camt","samt","csamt" },                // additions (+)
  "t11": { ... },                                                 // reductions (−)
  "t12": { ... },                                                 // ITC reversed for prior FY
  "t13": { ... }                                                  // ITC availed for prior FY
}

Part II/III rows are auto-populated from GSTR-1/3B and are partly editable. Part V (tables 10–13) captures prior-FY transactions declared between April and November of the following FY (amendments and ITC availed/reversed in the subsequent year's returns).

Code tables

Tax heads (`ty` in table 9 / row keys)

Key	Meaning
`iamt` / `IGST`	Integrated GST
`camt` / `CGST`	Central GST
`samt` / `SGST`	State / UT GST
`csamt` / `CESS`	GST Compensation Cess
`I_LF`	Interest
`LF`	Late fee

Table 7 — ITC reversal reasons

Row	Reason
`a`	As per Rule 37 (non-payment to supplier within 180 days)
`b`	As per Rule 39 (ISD credit note)
`c`	As per Rule 42 (input/input services — exempt/non-business)
`d`	As per Rule 43 (capital goods — exempt/non-business)
`e`	As per Section 17(5) (blocked credits)
`f`	Reversal of TRAN-I credit
`g`	Reversal of TRAN-II credit
`h`	Other reversals
`j`	Total ITC reversed (= a+…+h)

Table 8 — ITC reconciliation rows

Row	Meaning
`a`	ITC as per GSTR-2A / 2B (auto)
`b`	ITC as per sum of 6(B) and 6(H)
`c`	ITC on inward RCM / import not in 8A
`d`	Difference [8A − (8B + 8C)]
`e`	ITC available but not availed
`f`	ITC available but ineligible
`k`	Total ITC to be lapsed (8E + 8F)

Calculation rules

Table 4N (total outward taxable) = Σ(rows 4A…4G) + 4J (debit notes) − 4I (credit notes) ± amendments 4K/4L, per tax head.
Table 5N = Σ(rows 5A…5G) taxable values (zero-rated, exempt, nil, non-GST).
Table 6O (total ITC availed) = Σ(rows 6B…6H), per tax head; 6A is auto from GSTR-3B and should reconcile.
Table 7J (total reversed) = Σ(rows 7A…7H).
Net ITC available = 6O − 7J; must reconcile to the net ITC claimed across the year's GSTR-3B.
Table 8D = 8A − (8B + 8C); 8K (lapsed) = 8E + 8F.
Table 9 tax paid: for each head, paid_cash + paid_itc = tx_pay; reconcile to the cash + credit ledgers.
Late fee (if filed late): ₹200/day (₹100 CGST + ₹100 SGST), capped — 0.04% of turnover (0.02% CGST + 0.02% SGST) for turnover up to ₹5 crore, 0.08% (0.04% + 0.04%) above ₹5 crore up to ₹20 crore, and the standard 0.50% cap above (verify current notification slabs).
All amounts rounded to 2 decimals; recompute every total from the books — never blindly copy the system-computed figure; flag any mismatch.

Worked example (end-to-end)

Lakshmi Traders (GSTIN 29AABCU9603R1ZM, Karnataka) for FY 2024-25 (fp = 032025): aggregate turnover ₹5.20 crore. B2B outward taxable base ₹4,00,00,000 (IGST ₹40,00,000; CGST ₹16,00,000; SGST ₹16,00,000 — 18% blended); B2C ₹50,00,000 (CGST ₹4,50,000 + SGST ₹4,50,000). Exempt supplies ₹70,00,000. ITC availed per GSTR-3B: IGST ₹30,00,000, CGST ₹12,00,000, SGST ₹12,00,000; section 17(5) reversal CGST ₹50,000 + SGST ₹50,000. Tax paid as below. No prior-year amendments; filed on time (no late fee).

{
  "gstin": "29AABCU9603R1ZM",
  "fp": "032025",
  "gt": 52000000.00,
  "sgt": 52000000.00,
  "t4": {
    "a": { "txval": 5000000.00, "iamt": 0.00, "camt": 450000.00, "samt": 450000.00, "csamt": 0.00 },
    "b": { "txval": 40000000.00, "iamt": 4000000.00, "camt": 1600000.00, "samt": 1600000.00, "csamt": 0.00 },
    "n": { "txval": 45000000.00, "iamt": 4000000.00, "camt": 2050000.00, "samt": 2050000.00, "csamt": 0.00 }
  },
  "t5": {
    "e": { "txval": 7000000.00 },
    "n": { "txval": 7000000.00 }
  },
  "t6": {
    "a": { "iamt": 3000000.00, "camt": 1200000.00, "samt": 1200000.00, "csamt": 0.00 },
    "b": { "iamt": 3000000.00, "camt": 1200000.00, "samt": 1200000.00, "csamt": 0.00 },
    "o": { "iamt": 3000000.00, "camt": 1200000.00, "samt": 1200000.00, "csamt": 0.00 }
  },
  "t7": {
    "e": { "iamt": 0.00, "camt": 50000.00, "samt": 50000.00, "csamt": 0.00 },
    "j": { "iamt": 0.00, "camt": 50000.00, "samt": 50000.00, "csamt": 0.00 }
  },
  "t8": {
    "a": { "iamt": 3050000.00, "camt": 1210000.00, "samt": 1210000.00, "csamt": 0.00 },
    "b": { "iamt": 3000000.00, "camt": 1200000.00, "samt": 1200000.00, "csamt": 0.00 },
    "c": { "iamt": 0.00, "camt": 0.00, "samt": 0.00, "csamt": 0.00 },
    "d": { "iamt": 50000.00, "camt": 10000.00, "samt": 10000.00, "csamt": 0.00 }
  },
  "t9": [
    { "ty": "IGST", "tx_pay": 4000000.00, "paid_cash": 1000000.00, "paid_itc_igst": 3000000.00 },
    { "ty": "CGST", "tx_pay": 2050000.00, "paid_cash": 900000.00, "paid_itc_cgst": 1150000.00 },
    { "ty": "SGST", "tx_pay": 2050000.00, "paid_cash": 900000.00, "paid_itc_sgst": 1150000.00 },
    { "ty": "CESS", "tx_pay": 0.00, "paid_cash": 0.00 },
    { "ty": "I_LF", "tx_pay": 0.00, "paid_cash": 0.00 },
    { "ty": "LF", "tx_pay": 0.00, "paid_cash": 0.00 }
  ],
  "t10": { "txval": 0.00, "iamt": 0.00, "camt": 0.00, "samt": 0.00, "csamt": 0.00 },
  "t11": { "txval": 0.00, "iamt": 0.00, "camt": 0.00, "samt": 0.00, "csamt": 0.00 },
  "t12": { "iamt": 0.00, "camt": 0.00, "samt": 0.00, "csamt": 0.00 },
  "t13": { "iamt": 0.00, "camt": 0.00, "samt": 0.00, "csamt": 0.00 }
}

Normalisations and checks shown: FY 2024-25 → fp 032025; turnover ₹5.20 cr → 52000000.00; 4N = 4A + 4B per head (450000 + 1600000 = 2050000 CGST); 7J = 7E (only 17(5) reversal); net ITC = 6O − 7J = CGST 1200000 − 50000 = 1150000; 8D = 8A − (8B + 8C) = 3050000 − 3000000 = 50000 IGST; table 9 paid_cash + paid_itc = tx_pay per head. Upload via the GSTR-9 offline tool; the portal recomputes and presents the summary for filing with DSC/EVC.

Validation checklist

All required figures extracted; AI asked about anything missing or ambiguous (no invented turnover, ITC, or tax amounts)
Current GSTR-9 offline-tool version/schema used; gstin correct and fp = 032025 (FY 2024-25)
Part II: 4N = Σ(4A…4G) + 4J − 4I ± amendments per head; 5N totals exempt/nil/non-GST
Part III: 6O = Σ(6B…6H) and reconciles to 6A (GSTR-3B); 7J = Σ(7A…7H); section 17(5) shown in 7E
Table 8: 8D = 8A − (8B + 8C); 8K = 8E + 8F; ITC reconciled to GSTR-2A/2B
Table 9: per head paid_cash + paid_itc = tx_pay; reconciles to cash & credit ledgers and to GSTR-3B
Part V tables 10–13 carry only prior-FY transactions declared Apr–Nov of the next FY
Late fee (if applicable) computed at ₹200/day within the turnover-slab cap
Recomputed totals match the system-computed values or discrepancy flagged; filed by 31 December with DSC/EVC

Last updated: 2026-06-13 — confirm the active GSTR-9 offline-tool schema/version, table structure, late-fee slabs, and turnover thresholds against the current GSTN (gst.gov.in) specifications before use.