What is GST Annual Return Form GSTR 9?
The GSTR 9 is a GST annual return form to be filed by the regular taxpayer once a year with all the consolidated details of SGST, CGST and IGST paid during the year. Here, SAG Infotech Pvt. Ltd. briefs all the details and rules and regulations for GSTR 9 online filing along with step-by-step compliance procedure.
Get to know all the related information of GST return 9 annual filing procedure, format, eligibility & rules along with proper screenshots and filing guidance at each and every step. For any query and question, ask our experts and professional chartered accountants which will resolve all your doubts as soon as possible. The eligible taxpayers can download and view the GSTR 9 form in PDF format.
Note: Filing of form GSTR-9 for those taxpayers who (are required to file the said return but) have aggregate turnover up to Rs. 2 crores made optional for the said tax periods for FY 2017-18 and FY 2018-19 by GST Council 37th meeting. Read Official Press Release
- Latest News/Updates of GSTR 9
- Who is Required to File?
- Different Sorts of Annual GST Returns
- Due Dates Extension & Penalty Norms
- How to File?
- GSTR 9 Filing By Gen GST Software
- GSTR 9 General Queries
- GSTR 9 Offline Tool
Here, we are going to discuss the complete GST Annual Return form under the goods and services tax.
Latest News/Updates of GSTR 9 Form
- The central board of the indirect taxes department has once again revised the due date of GSTR 9 & 9C.
- GST Annual Return (GSTR 9, 9A & 9C) May Be Discarded For Small Taxpayers (the notification may be disclosed by GST Council in the next 37th meeting). More
- Easy Guide to GSTR 9C Part II Reconciliation of Gross Turnover. More
Meaning of Filing GSTR 9 (GST Annual Return Form)
- It is meant for a return form which is required to be filed once in a year by the regular taxpayers concerning GST regime. It is further categorized in IGST, SGST, and CGST. Under the heads, the taxpayers fill information about supplies made and received in a year separately. It is a consolidated form which comprises the details mentioned in the monthly/quarterly returns in a year.
Who is Required to File GSTR 9 (GST Annual Return Form)?
All the registered regular taxpayers are required to file a form under the GST regime except below list:
- Taxpayers opting composition scheme
- Casual Taxable Person
- Non-resident taxable persons
- Persons paying TDS
- Input service distributors
What are Different Sorts of Annual GST Returns?
Different kinds of annual return under GST:
- GSTR-9 Annual Return Form: The regular taxpayer who files 1 and 3B forms are required to file the GSTR-9.
- GSTR-9A: The composition scheme holder under GST is required to furnish GSTR-9A.
- GSTR-9B: All the e-commerce operators who have filed GSTR-8 are required to file GSTR-9B in a financial year.
- GSTR-9C: The taxpayers whose annual turnover cross Rs. 2 crores are required to file GSTR-9C in a financial year. All those taxpayers are needed to obtain the accounts to be audited and furnish a copy of reconciliation statement of tax already paid, audited annual accounts and tax payable according to the audited accounts with GSTR-9C.
Due Date Extension for Filing GST Annual GSTR 9 Return Form
Once again, the CBIC department has extended the due date of GSTR 9 annual return form for both financial year (Read Press Release)
- Financial Year 2017-18 – 31st December 2019
- Financial Year 2018-19 – 31st March 2020
Note: “Central Board of Indirect Taxes & Customs (CBIC) notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.”
Penalty Norms When you Miss the Due Date of GSTR-9 Filing
- As per the penalty provisions of GSTR-9 annual return form, the taxpayer has to pay Rs. 200 per day as a penalty in which Rs. 100 consist of SGST and Rs. 100 for CGST. Also, it is to be noted that the total penalty cannot exceed 0.25% of the total turnover on which the said penalty is being levied.
GST Annual Return Form Major Revisions By Council’s 31st Meeting
- Change of headings in the forms to specify that the return in FORM GSTR 9 FORM GSTR-9A would be related to supplies etc. ‘made during the year’ and not ‘as declared in returns filed during the year’
- FORM GSTR-1 & FORM GSTR-3B returns are required to be filed before the filing of return FORM GSTR-9 & FORM GSTR-9C
- FORM GSTR 9 & FORM GSTR-9C cannot be used to avail ITC
- The information would be auto-populated in Table 8A of FORM GSTR-9 for all invoices pertaining to previous FY (irrespective of the month in which such invoice is reported in FORM GSTR-1)
- Value of “non-GST supply” including the value of “no supply” may be reported in Table 5D, 5E, and 5F of FORM GSTR-9
How to GSTR 9 Return Offline Tool (v1.1)
The main purpose behind inventing and designing an excel based GSTR-9 offline tool is to facilitate the taxpayer in the offline preparation of the GSTR-9 return. To download the utility, there are some systems requirements. So, before downloading the same, we must ensure that our system is compatible.
System Requirement
Compatibility ensures the smooth functioning of the tool. Make sure that you have Operating system – Windows 7 or above and Microsoft Excel 2007 & above, installed in your system.
GSTR 9 Annual Return Form- Complications & Sorting Out Tips
There are many difficulties with Form GSTR 9 and bewilderment with its format which was released in September last year (2018). The most difficult problem with this Form is that the information would not get auto-populated in this Form, despite the fact that the same information has been filed previously in the monthly and quarterly akin periodic returns. To ease and simplify the process of filing an annual return, the GSTN revamped the form and thus sorted out most of the inconveniences. But still, there are some issues which remained unresolved. We are presenting those issues with some suggestions to sort them out.
GSTR 9 requires HSN which was not required while filing GSTR 3B: In the Annual Return Form GSTR- 9, HSN of inward supplies is needed although it was not needed while filing monthly GSTR 3B. The HSN summary is mandatory to be reported only for those HSN which accounts for the minimum 10% of the total inward supplies.
Suggestion: The reporting of HSN of inward supplies becomes irksome if not maintained previously. But we have a solution for this, GenGST fills the table 18 in the GSTR 9 automatically. Table 18 consists of HSN codes of the inward supplies which get automatically filled from the purchase register by GenGST software.
Details of ITC needs to be mentioned as Inputs/Input services/ Capital Goods: An isolated detail of availed ITC needs to be mentioned as Inputs/Input services/ Capital Goods in the Form GSTR 9.
Suggestion: The division of ITC availed as Inputs/Input services/ Capital Goods in the Form GSTR 9. Will take the assessee back to rework on the accounting entries because of the absence of these details in the periodic returns. Here, Gen GST facilitates the assessee to report this bifurcation with ease in the GSTR 9 while filing it.
Reporting of altered transactions: In the Annual Return Form GSTR- 9, we need to report the altered transactions of the FY 2017-18 filed in the current FY returns’ of April to September or till the annual return filing of FY 2017-18 i.e. 31 Dec 2018, whichever is earlier.
Suggestion: Gen GST has a feature of reconciliation and reporting through which it reconciles the altered transactions of FY 2017-18 filed in the current financial year and report the same in the annual return accordingly.
How to File the GST Form GSTR 9 Annual Return with Latest Format
The GSTR 9 is divided into six parts and 19 tables and the most important thing as suggested by CBIC that there is no revise facility on the GST Portal.
Here you go:
Part I: Basic Details has the following three sections and four tables:
- 1. Financial Year for which return is being filed.
Note: For FY 2017-18, it will contain details for July 2017 to March 2018 period. - 2. GSTIN of the taxpayer
- 3A Legal Name of the registered person
- 3B Trade Name (if any) of the registered business
Part II: It consists of details of Inward and Outward supplies made during the particular financial year for which the return is being filed. In short, this part contains a consolidated data of all the supplies reported by the taxpayer in all his/her returns filed during that year. It has been divided into the following sections and tables.
- 4. This section will contain the details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year.
- 4A Supplies made to un-registered persons (B2C): The table will contain the aggregate value of supplies made to unregistered persons such as consumers, including the supplies made via e-commerce means, on which the supplier paid tax.
- 4B Supplies made to registered persons (B2B): The table will contain the aggregategstr_9_gen_gst value of supplies made to registered persons, including the supplies made to UINs, on which the supplier paid tax. It will also contain details of the supplies made through e-commerce websites on which tax was paid by the supplier.
- 4C Zero rated supply (Export) on payment of tax (except supplies to SEZs): This field will contain details of zero-rated supplies such as exports on which tax has already been paid.
- 4D Supply to SEZs on payment of tax: The supplier will declare an aggregate value of supplies made to SEZ units on which tax has been paid.
- 4E Deemed Exports: Provide the aggregate value of supplies of deemed exports nature on which the supplier has paid the tax.
- 4F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above): Mention details of unadjusted advances on which tax has been paid but invoices are not issued in this financial year.
- 4G Inward supplies on which tax is to be paid on reverse charge basis: It will contain an aggregate value of all input supplies (purchases), including supplies made by registered and unregistered persons and import of services, on which tax is to be paid by the recipient on the reverse charge basis.
- 4H Sub-total (A to G above)
- 4I Credit Notes issued in respect of transactions specified in (B) to (E) above (-): the Consolidated value of credit notes issued in respect of transactions mentioned in the above fields (4B to 4E) goes here.
- 4J Debit Notes issued in respect of transactions specified in (B) to (E) above (+): the Consolidated value of debit notes issued in respect of transactions mentioned in the above fields (4B to 4E) goes here.
- 4K Supplies/tax declared through Amendments (+): Details of tax added through amendments in the above-mentioned details.
- 4L Supplies/tax reduced through Amendments (-): Details of tax reduced through amendments in the above-mentioned details.
- 4M Sub-total (I to L above)
- 4N Supplies and advances on which tax is to be paid: 4H + 4M (above)
- 5. Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
- 5A Zero rated supply (Export) without payment of tax: This field will contain details of zero-rated supplies such as exports on which tax has not been paid.
- 5B Supply to SEZs without payment of tax: Contains details of supplies made to SEZ units on which tax has not been paid.
- 5C Supplies on which tax is to be paid by the recipient on reverse charge basis: Mention here the total value of supplies made to registered persons on which GST was paid by the recipient on RCM basis.
- 5D (Exempted)/ 5E (Nil Rated)/ 5F (Non-GST supply): an Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
- 5G Sub-total (A to F above)
- 5H Credit Notes issued in respect of transactions specified in A to F above (-): an Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filli compliance procedure.Get to know all theng up these details
- 5I Debit Notes issued in respect of transactions specified in A to F above (+): an Aggregate value of debit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
- 5J and 5K Supplies declared through Amendments (+), Supplies reduced through Amendments (-): Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and 14 Table 9C of FORM GSTR-1 may be used for filling up these details.
- 5L Sub-Total (H to K above)
- 5M Turnover on which tax is not to be paid (G + L above)
- 5N Total Turnover (including advances) (4N + 5M – 4G above): Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include a number of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on the reverse charge basis.
Part III: It consists of details of ITC as declared in returns filed during the financial year
- 6. This section will contain the details of ITC availed as declared in returns filed during the financial year:
- 6A Total amount of input tax credit availed through FORM GSTR-3B (the sum total of Table 4A of FORM GSTR-3B): Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
- 6B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs): an Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes the supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
- 6C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed: Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details
- 6D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed: an Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
- 6E Import of goods (including supplies from SEZs): Details of input tax credit availed on the import of goods including the supply of goods received from SEZs shall be declared here. It may be noted at the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
- 6F Import of services (excluding inward supplies from SEZs): Details of input tax credit availed on the import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR- 15 3B may be used for filling up these details.
- 6G Input Tax credit received from ISD: an Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
- 6H Amount of ITC reclaimed (other than B above) under the provisions of the Act: an Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
- 6I Sub-total (B to H above):
6J Difference (I – A above): The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. - 6K Transition Credit through TRAN-I (including revisions if any): Details of transition credit received in the electronic credit ledger on the filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
- 6L Transition Credit through TRAN-II: Details of transition credit received in the electronic credit ledger after the filing of FORM GST TRAN-II shall be declared here
- 6M Any other ITC availed but not specified above: Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC01 and FORM ITC-02 in the financial year shall be declared here.
- 6N Sub-total (K to M above)
- 6O Total ITC availed (I + N above)
- 7. It consists of details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year.
- 7A As per Rule 37
- 7B As per Rule 39
- 7C As per Rule 42
- 7D As per Rule 43
- 7E As per section 17(5)
- 7F Reversal of TRAN-I credit
- 7G Reversal of TRAN-II credit
- 7H Other reversals (pl. specify)
- 7I Total ITC Reversed (A to H above)
- 7J Net ITC Available for Utilization (6O – 7I)
Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H.
- 8. Other ITC related information will be provided in this section.
- 8A ITC as per GSTR-2A (Table 3 & 5 thereof: The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
- 8B ITC as per sum total of 6(B) and 6(H) above: The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018: Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. - 8D Difference [A-(B+C)]
- 8E ITC available but not availed (out of D) and 8F ITC available but ineligible (out of D): an Aggregate value of the input tax credit which was available in FORM GSTR2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both rows should be equal to the difference in 8D.
- 8G IGST paid on import of goods (including supplies from SEZ): an Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
- 8H IGST credit availed on the import of goods (as per 6(E) above): The input tax credit as declared in Table 6E shall be auto-populated here
- 8I Difference (G-H)
- 8J ITC available but not availed on the import of goods (Equal to I)
- 8K Total ITC to lapse in the current financial year (E + F + J): The total input tax credit which shall lapse for the current financial year shall be computed in this row.
Part IV: Details of tax paid as declared in returns filed during the financial year
- 9. Details of tax paid as declared in returns filed during the financial year
Part V: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual return of previous FY whichever is earlier
- 10 Supplies / tax declared through Amendments (+) (net of debit notes) and 11 Supplies / tax reduced through Amendments (-) (net of credit notes): Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
- 12 Reversal of ITC availed during the previous financial year: an Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
- 13 ITC availed for the previous financial year: Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.
- 14 Differential tax paid on account of declaration in 10 & 11 above
Part VI: Other Information
- 15A, 15B, 15C, and 15D: Particulars of Demands and Refunds: an Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
- 15E, 15F, and 15G: Total demand of taxes, Total taxes paid in respect of above, Total demands pending out of E above: an Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. The aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. The aggregate value of demands pending recovery out of 15E above shall be declared here.
- 16. Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on the approval basis
- 16A Supplies received from Composition taxpayers: an Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
- 16B Deemed supply under Section 143: an Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
- 16C Goods sent on approval basis but not returned: an Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
- 17. HSN Wise Summary of outward supplies and 18. HSN Wise Summary of Inward supplies: Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover up to ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having an annual turnover in the preceding year above ₹ 1.50 Cr but up to ₹ 5.00 Cr and at four digits’ level for taxpayers having an annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for the supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR1 may be used for filling up details in Table 17.
- 19. Late fee payable and paid: Late fee will be payable if annual return is filed after the due date.
General Queries on GSTR 9 Form
Q.1 – What are the rules and regulations for filing GST Annual Return?
The rules and regulations for filing the annual GST return which is referred to as GSTR-9 are controlled by the CGST Act u/s 35(5) and 44(1). According to Section 44(1) of the CGST Act, with Rule 80 (1) of CGST rules indicates to every registered person excluding
- Input Service Distributor
- TDS Deductor u/s 51 (TDS)
- TCS Collector u/s 52 (TCS)
- Casual Taxable Person
- NRI taxpayer
Q.2 – What is the last date for filing the GST Annual Return?
The person who is registered under the GST must submit the GST annual return digitally in form GSTR-9 on or before 31 December after the end of every fiscal year.
Q.3 – Who can apply for GST Tax Audit?
All the rules about the Tax audit is discussed u/s 35(5) of CGST Act. Every person registered under GST with a turnover during the fiscal year above the threshold limit i.e. Rs 2 crore must-
- Get his/her fiscal statements audited by a cost accountant or a chartered accountant
- Submit a copy of the annual GST audit report
- The reconciliation statement u/s 44(2)
- Other documents like this can be determined
Q.4 – In the case of a tax audit, how will the annual GST return be filed?
Through Form GSTR 9C, the annual return must be filed in case of the tax audit which is also known as the annual audit form.
Q.5 – What is the Reconciliation statement in the GST Audit?
With annual audit form GSTR 9C, the taxpayer must also submit a reconciliation statement along with the GST audit certification. The reconciliation statement is the extra details given with GSTR 9C, which confirms the reconciliation of data according to GST annual return as per the accounts book and data.
Q.6 – Who should file GSTR-9?
Every person who has registered under the GST has to file the GSTR-9 according to Section 44(1) of CGST Act 2017. Therefore, despite Annual Turnover, all the registered individuals under the GST must complete the procedure of the annual GST Return Filing.
Q.7 – Who should not file GSTR-9?
As per Section 44(1) of CGST Act-2017 taxpayers that should not file the GSTR-9 are-
- Input Service Distributor
- TDS deductor u/s 51 (TDS)
- TCS collector u/s 52 (TCS)
- Casual taxable person
- NRI Taxpayer
Q.8 – Can GSTR-9 be filed even in the case of Nil Turnover?
Yes, all registered individuals will have to file GSTR-9 as per their turnover. But, during the Nil turnover, the GSTR-9 can be submitted on one click.
Q.9 – Will transactions for the period before July 2017 be included in GSTR-9?
No, transactions for the period before July 2017 will not be included in GSTR-9 because the GST authority has said that only the details for the period between July 2017 to March 2018 will be considered while filing the GSTR-9.
Q.10 – Define Form GSTR-9A?
Form GSTR-9A is the Annual return that has to be filed at any time during the fiscal year by every registered individual under the composition scheme u/s 10 of CGST Act 2017.