GSTR-9 Table 4: Outward Supplies on Which Tax Is Payable

GSTR explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Table 4A and Table 4B sit next to each other and are reported on opposite bases — 4A net of credit notes and amendments, 4B gross. Nothing in the form says so; it follows from Table 4I to 4L existing only for rows B to E.

Table 4 captures "details of advances, inward and outward supplies made during the financial year on which tax is payable", across eight rows: 4A B2C, 4B B2B, 4C exports on payment of tax, 4D SEZ supplies on payment of tax, 4E deemed exports, 4F advances on which tax was paid but no invoice issued, 4G inward supplies liable to reverse charge, and 4G1 supplies on which the e-commerce operator pays under section 9(5) — inserted by Notification No. 12/2024-Central Tax dated 10.07.2024 — with 4H the auto-populated sub-total of A to G1.

4A against 4B: net and gross

Table 4A — B2C. "Should be shown net of credit notes or debit notes and any amendments carried out during the current Financial Year." It includes supply made through an e-commerce operator, and is captured from Tables 5 and 7 of GSTR-1 with amendments in Tables 9 and 10, as amended by GSTR-1A.

Table 4B — B2B. "Details should be reported on a gross basis i.e. without netting off the credit note, debit note and amendments." It includes supply through an e-commerce operator and supplies made to UINs, from Tables 4A and 4C of GSTR-1.

The structural reason is Tables 4I to 4L. Credit notes, debit notes and amendments have their own rows, but only "in respect of transactions specified in (B) to (E)" — B2C is not among them, so its adjustments have nowhere to go except into 4A itself.

Two further rules for 4B:

• "Any stock transfer made between distinct persons (two units of same entity) would have to be reported here, even though the same does not form part of the consolidated financial statements."
• "Value under this table shall not include supplies on which tax is to be paid by the recipient on reverse charge basis."

The stock transfer point is a standing reconciliation item. Branch transfers are supplies under Schedule I but are eliminated on consolidation — so Table 4B will exceed the audited turnover by exactly that amount. Schedule I stock transfers →

4C and 4D: exports and SEZ, on payment of tax

Table 4C — exports on payment of tax, except SEZ supplies. From Table 6A of GSTR-1 as amended by GSTR-1A.

Verification differs entirely between goods and services.

For goods: "one can validate the status of all the shipping bills and the invoices on the ICEGATE portal. Whether the goods have been exported can be known through this. The status of the automated refund claim and the reasons for not obtaining the same can also be known."

For services: "invoices need to be validated through reconciliation with the Bank Realization certificate (BRC) or Foreign Inward remittance certificate (FIRC) from the bank."

And on realisation: "in case of export of goods, if sale proceeds… were not realized within time, there was no recovery of refund of unutilized ITC or integrated tax paid till 23.03.2020" — rule 96B, inserted by Notification No. 16/2020-CT dated 23.03.2020, changed that.

Only supplies on which tax is payable go here. "Any exports which are made without payment of tax under LUT or Bond would not be reported here" — they go to Table 5A.

Table 4D — SEZ supplies on payment of tax. Includes "supplies to SEZ Developer or SEZ Unit… whether by a SEZ to another SEZ or by a DTA unit to SEZ." The supplier must hold "proof of admittance from the SEZ officer in respect of goods and proof of receipt of services in case of services", verified before filing. From Table 6B of GSTR-1.

4E: deemed exports

The four categories under section 147 and Notification No. 48/2017-CT dated 18.10.2017 — goods against advance authorisation, capital goods against EPCG, goods to an EOU, and gold by a bank or PSU against advance authorisation. From Table 6C of GSTR-1 as amended by GSTR-1A. Deemed exports →

Where the supplier claims the refund, Notification No. 49/2017-CT dated 18.10.2017 requires:

• "An acknowledgement from the jurisdictional tax officer of the advance authorization holder or EPCG authorization holder, or a copy of tax invoice duly signed by the recipient of EOU that the deemed export supplies have been received";
• "An undertaking by the recipient that he shall not claim the refund";
• "An undertaking by the recipient that no input tax credit on such supplies has been availed by him."

The second and third undertakings are cumulative and material. The recipient must give up both the refund and the credit — so a deemed export supplier's refund claim carries a real cost to its customer, which has to be priced.

4F: advances taxed but not invoiced

"The transactions should be validated from the advance receipt register", and "One should check whether no invoices, against such supplies, have been issued during the financial year."

The scope is now narrow. Notification No. 66/2017-CT dated 15.11.2017 removed tax on advances for goods for everyone except composition taxpayers, so "with effect from 15.11.2017 advance money received is chargeable to GST for supply of services only." Notification No. 50/2023-CT dated 29.09.2023 put specified actionable claims under section 2(102A) back into charge from 01.10.2023.

In GSTR-1, advances received go to Table 11.A.1 (intra-State) and 11.A.2 (inter-State); adjustments to Table 11.B.1 and 11.B.2. In GSTR-3B, both sit in outward taxable supplies other than zero rated, nil rated and exempted.

The closing balance is what belongs in 4F — the Guide's worked example runs opening balance plus advances received, less adjustments by tax invoice and refund voucher, to a closing balance carrying its own CGST and SGST.

4G and 4G1: the two rows that are not outward supplies

Table 4G — inward supplies liable to reverse charge, from Table 3.1(d) of GSTR-3B. "The registered person is eligible to take ITC only when he makes the payment of the taxes and is in possession of the tax invoice."

And a reconciliation flag: "The tax paid in next financial year will be the reconciliation difference in table No. 9 of the Form GSTR-9C. The registered person is expected to give a remark in this regard."

Table 4G1 — section 9(5) supplies, inserted from 10.07.2024: "Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the e-commerce operators", with "The reporting to be made by e-commerce operators" — from Tables 15 and 15A of GSTR-1.

Note the mirror row. The supplier's side of the same transaction goes into Table 5C1, added by the same notification. One transaction, two rows, two different filers. Section 9(5) →

And both 4G and 4G1 are backed out again at Table 5N, whose formula is 4N + 5M − 4G − 4G1 — because neither is the filer's own outward turnover.

Key takeaways

• Table 4A (B2C) is net of credit notes, debit notes and amendments; Table 4B (B2B) is gross.
• The reason is that Tables 4I to 4L cover only rows B to E — B2C has no separate adjustment row.
• 4B includes stock transfers between distinct persons, which will not appear in consolidated financial statements.
• 4C excludes LUT/bond exports — those go to Table 5A. Goods are verified on ICEGATE; services against the BRC or FIRC.
• 4D needs proof of admittance from the SEZ officer or proof of receipt of services.
• 4E deemed exports need, for a supplier refund, an acknowledgement plus two undertakings from the recipient — no refund and no credit.
• 4F is effectively services-only advances since 15.11.2017, plus specified actionable claims from 01.10.2023.
• 4G comes from Table 3.1(d) of GSTR-3B; 4G1 is filed by the e-commerce operator, with the supplier's mirror in Table 5C1.
• Both 4G and 4G1 are deducted at Table 5N from total turnover.

Read next

• GSTR-9 Tables 4I to 4N: Credit Notes, Debit Notes and Amendments
• GSTR-9 Table 5: Supplies on Which Tax Is Not Payable
• GSTR-9: Primary Data Source — GSTR-1, GSTR-3B or Books?

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9 as notified under rule 80 of the CGST Rules, 2017, section 147 of the CGST Act, 2017, rules 96A and 96B, and Notifications No. 48/2017, 49/2017, 66/2017, 16/2020, 50/2023 and 12/2024-Central Tax, as reproduced in the ICAI Technical Guide on GST Annual Return (Form GSTR-9).