A frequent point of confusion among business accountants is looking for inward supply data inside Table 9 of Form GSTR-1. When suppliers file their outward returns, buyers expect to see those records across all return tables. However, the GST architecture keeps outward sales statements strictly separate from inward input tax credit statements. Inward supplies received from your registered vendors generate your Form GSTR-2B, which feeds Form GSTR-3B, not your Form GSTR-1.
Statutory purpose of GSTR-1 and Table 9
Section 37 of the Central Goods and Services Tax Act mandates that every registered person must furnish details of outward supplies of goods or services for every tax period Section 37, CGST Act. Form GSTR-1 is governed by Rule 59 of the Central Goods and Services Tax Rules Rule 59, CGST Rules. It documents supplies made by you to customers, never the purchases made by you from suppliers.
Table 9 of Form GSTR-1 serves a specific statutory function: reporting credit notes, debit notes, and amendments to previously furnished outward supplies. As detailed in the official portal filing manuals GSTN Outward Supplies Return Manual, Table 9 is split into distinct operational sub-tables:
- Table 9A (Amended B2B, B2C Large, and Exports): Used to amend original invoice details, taxable values, rates, or recipient GSTINs furnished in previous tax periods.
- Table 9B (Credit and Debit Notes): Captures original credit notes and debit notes issued to registered recipients during the current period.
- Table 9C (Amended Credit and Debit Notes): Used to rectify errors in credit and debit notes furnished in earlier tax periods.
Common mistake: Attempting to declare vendor purchase invoices or reverse charge inward purchases in Table 9. Entering inward purchases in GSTR-1 Table 9 will erroneously inflate your outward tax liability instead of giving you input tax credit.
Where do inward supplies actually flow from GSTR-2B?
Inward supplies communicated under Section 38 and Rule 60(7) are compiled by the GST portal into Form GSTR-2B on the 14th of every month. The data from GSTR-2B auto-populates directly into Form GSTR-3B:
- Table 3.1(d) of GSTR-3B: Inward supplies liable to reverse charge (such as goods transport agency services or legal services from advocates), creating an output tax liability payable in cash.
- Table 4(A)(3) of GSTR-3B: Input tax credit available on inward supplies liable to reverse charge.
- Table 4(A)(5) of GSTR-3B: All other eligible input tax credit from regular registered B2B vendors.
For an in-depth breakdown of how outward returns feed inward statements, see our detailed guide on GSTR-1 meaning, tables, and how it feeds GSTR-2B. If you are comparing your monthly credit against filed summaries, review GSTR-2B vs GSTR-3B ITC reconciliation.
Reporting reverse charge in GSTR-1 versus GSTR-2B
When you supply goods or services that fall under reverse charge mechanism, you report those outward transactions in Table 4B of your Form GSTR-1 by marking the reverse charge checkbox. When your supplier files this transaction, it auto-populates into your GSTR-2B under the B2B inward supplies table with reverse charge marked as yes.
If you need to make corrections to your own outward tax liability for the current tax period before filing GSTR-3B, you can use Form GSTR-1A. To understand how interim adjustments work, consult our practical guide to GSTR-1A additional tax liability adjustments.
Worked example: correcting outward invoices and reconciling RCM
Consider a logistics consultancy firm in Ahmedabad. In September 2026, the firm discovers an invoice originally issued to a registered client for ₹1,00,000 with 18% IGST (₹18,000) was erroneously reported in August GSTR-1 as ₹10,000 with ₹1,800 IGST. Concurrently, the firm received inward transport services of ₹50,000 liable to reverse charge at 5% GST (₹2,500).
The accountant must properly channel these entries into GSTR-1 Table 9A and GSTR-3B rather than conflating inward and outward records.
| Transaction Description | Return Table | Original Value | Amended / Actual Value | Tax Impact |
|---|---|---|---|---|
| Outward Invoice Under-reported | GSTR-1 Table 9A | ₹10,000 | ₹1,00,000 | +₹16,200 IGST Outward Liability |
| Inward GTA Services (Reverse Charge) | GSTR-2B to GSTR-3B 3.1(d) | Nil | ₹50,000 | +₹2,500 Cash Liability Payable |
| Inward GTA ITC Claim | GSTR-2B to GSTR-3B 4(A)(3) | Nil | ₹50,000 | +₹2,500 Eligible ITC Claimed |
In this example, the outward error is amended using Form GSTR-1 Table 9A by referencing the original invoice number and tax period. The inward reverse charge transaction is verified against Form GSTR-2B and discharged through Form GSTR-3B Table 3.1(d) in cash, followed by taking credit in Table 4(A)(3).
When working with portal files, examine your downloaded JSON file returns_21102026_R1_24AAAAA0000A1Z5.json to confirm that outward amendments appear under section b2ba and never in purchase registers.
“Details of outward supplies furnished by the supplier in Form GSTR-1 shall be communicated to the registered recipient in Form GSTR-2B, which shall form the basis for availing input tax credit in Form GSTR-3B.” Rule 59 and Rule 60, Central Goods and Services Tax Rules, 2017
Related guides
- GSTR-1 details: how to check and verify your outward supplies
- B2C large invoice limit in GST: GSTR-1 Table 5 rules
- How to fix excel to json error in GSTR-1 offline tool: troubleshooting guide
Frequently asked questions
Do inward supplies from GSTR-2B auto-populate into GSTR-1 Table 9?
No. Form GSTR-1 is strictly an outward supplies return under Section 37. Inward supplies from GSTR-2B auto-populate into Form GSTR-3B under Table 3.1(d) for reverse charge liability and Table 4 for input tax credit. Table 9 of GSTR-1 is reserved exclusively for amending prior outward invoices, debit notes, and credit notes.
What records are amended in GSTR-1 Table 9?
Table 9 of Form GSTR-1 contains Table 9A for amending prior period B2B invoices, B2C Large invoices, and export invoices; Table 9B for reporting original credit and debit notes; and Table 9C for amending previously reported credit and debit notes.
How do reverse charge inward supplies reach the GST portal returns?
When a registered supplier reports an invoice with the reverse charge flag in GSTR-1 Table 4B, the transaction flows to the recipient's GSTR-2B. The recipient uses GSTR-2B to verify and declare liability in GSTR-3B Table 3.1(d) and claim corresponding eligible credit in Table 4(A)(3).
Check your own GSTR-2B
Match your purchase register against monthly GSTR-2B downloads directly inside your browser to catch missing invoices, mismatched tax amounts, and reverse charge flags before submitting returns. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 21 October 2026. Sources: Central Board of Indirect Taxes and Customs, GSTN Returns Portal Tutorials.