This is one of the most important tables in GSTR-9, as it reconciles all taxable supplies (including advances, outward sales, and inward supplies liable to reverse charge) with the tax actually paid/collected in the financial year.

Purpose:

• To capture all supplies on which GST is payable during the financial year.
• Reconcile GSTR-1, GSTR-3B, and books of accounts.
• Include advances received/adjusted, outward taxable supplies, and inward supplies on which reverse charge applies.

Scope:

• Applies to all taxable supplies (CGST + SGST/UTGST/IGST) within India.
• Excludes:
  • Exempt supplies (covered in Table 5)
  • Zero-rated exports (covered in 4C/4D)
  • Out-of-scope supplies

1️⃣ Sub-sections of Table 4

GSTR-9 Table 4 is divided into four sub-tables (for reconciliation of taxable supplies):

For this tutorial, we focus mainly on taxable supplies, including advances and inward supplies on which tax is payable — i.e., Table 4A (outward), advances, and inward supplies liable to reverse charge.

2️⃣ What Are “Advances” and How to Include Them?

Advances received:

• If you receive advance payment for goods/services during the financial year, you must pay GST on the advance even if goods/services are supplied later.

How to report in GSTR-9 Table 4:

• Column: “Advance received or adjusted”
• Taxable value = value of advance received
• Tax payable = GST calculated on advance
• If advance received in FY but supply made in next FY:
  • Include in Table 4 of the FY in which advance is received.
  • Adjusted against invoice later — reflected in Table 10 (if necessary).

Example:

• Advance of ₹50,000 received in Dec 2024 for supply in Jan 2025
• GST @18% → ₹9,000
• In Table 4A of FY 2024–25:
  • Taxable value = 50,000
  • IGST/CGST/SGST = 9,000

3️⃣ Outward Taxable Supplies (Domestic Sales)

• All sales within India on which GST is charged must be included in Table 4A.
• Include:
  • Regular sales invoices
  • Debit notes increasing taxable value
• Exclude:
  • Exports (4C/4D)
  • Exempt supplies (Table 5)

Columns in Table 4A (for outward taxable supplies):

Example:

4️⃣ Inward Supplies Liable to Reverse Charge

• If you receive goods/services from unregistered suppliers or specified categories under reverse charge, you are liable to pay GST.
• Must include in Table 4 as “inward supplies on which tax is payable”.

Examples of Reverse Charge:

• Services from a lawyer, advocate, or insurance company
• Goods imported or notified services

How to report:

• Taxable value = invoice value of supply
• Tax payable = IGST/CGST/SGST calculated at applicable rate
• Already claimed as ITC → show ITC separately in Table 8

Example:

5️⃣ Special Cases

a) Advances received and later adjusted

• If advance is received in one FY but supply made in another FY:
  • Include advance in current FY Table 4
  • Adjust invoice amount against advance → reflected in Table 10 or future GSTR-9

b) Credit/Debit Notes

• Increases/decreases in taxable value:
  • Include positive adjustments in Table 4A
  • Negative adjustments reflected in Table 11

c) Export supplies

• Exports (zero-rated) → Table 4C/4D (and Table 6A/6B in GSTR-1)
• Do not include in Table 4A

6️⃣ Step-by-Step Guide to Fill Table 4

1. Gather data:
   • Monthly/quarterly GSTR-1 invoices
   • Advances received
   • Debit/credit notes
   • Inward supplies liable to reverse charge
2. Classify transactions:
   • Domestic taxable → Table 4A
   • Exports zero-rated → Table 4C/4D
   • Exempt/non-GST → Table 5
   • Reverse charge → Include taxable value in Table 4A or separate column (if specified)
3. Enter taxable value and tax:
   • CGST + SGST for intra-state
   • IGST for inter-state
4. Include advances:
   • Value received
   • Tax calculated at applicable rate
   • Adjust in invoice later
5. Reconcile totals:
   • Ensure total taxable value matches books
   • Ensure total tax matches GSTR-3B

7️⃣ Example of Table 4 (Consolidated)

Total taxable value = 4,00,000
Total tax payable = 72,000

8️⃣ Practical Tips & Common Mistakes

✅ Key Takeaways

1. Table 4 is the backbone of GSTR-9 for taxable supplies.
2. Include:
   • Outward taxable supplies (intra/inter-state)
   • Advances received and adjusted
   • Inward supplies under reverse charge
3. Exclude:
   • Exports (use 4C/4D)
   • Domestic exempt supplies (use Table 5)
4. Always reconcile with books and GSTR-3B.