Annual return filing under Rule 80(1) of the CGST Rules requires registered taxpayers to furnish comprehensive annual operational figures. While taxpayers focus heavily on inward credit reconciliation in GSTR-9 Table 8 reconciliation and identifying Table 8D lapsed ITC calculations, Part VI of Form GSTR-9 captures departmental proceedings and cash refund activity.
Structure of Table 15 in Form GSTR-9
Table 15 sits in Part VI under the heading Particulars of Demands and Refunds. According to the GSTN GSTR-9 user manual, this table contains seven distinct fields divided between refund applications and tax demands:
| Sub-table | Field description | Nature of entry |
|---|---|---|
| 15A | Total refund claimed | Aggregate value of all refund applications filed in Form GST RFD-01 during the financial year. |
| 15B | Total refund sanctioned | Aggregate refund sanctioned by tax authorities through formal refund sanction orders. |
| 15C | Total refund rejected | Aggregate refund claims formally rejected through rejection orders. |
| 15D | Total refund pending | Aggregate refund claims pending adjudication where no final sanction or rejection order was passed. |
| 15E | Total demand of taxes | Aggregate value of confirmed tax demands issued under adjudication orders. |
| 15F | Total taxes paid in respect of E above | Portion of confirmed demand in 15E discharged through cash or credit ledger. |
| 15G | Total demands pending out of E above | Difference between demand confirmed and demand paid (15E minus 15F). |
Common mistake: Reporting demand figures from preliminary show cause notices in Table 15E. Only confirmed tax demands raised through an assessment order or adjudication order should be reported. In addition, interest and penalty should not be mixed into tax demand columns when separate tax heads apply.
Reporting refunds: sub-tables 15A, 15B, 15C, and 15D
The refund section captures all refund claims filed by the registered entity during the relevant financial year, such as export refunds or inverted duty refunds under Section 54 of the CGST Act.
- Table 15A (Total refund claimed): Aggregate refund amount filed in Form GST RFD-01 during the financial year for which an Application Reference Number (ARN) was generated.
- Table 15B (Total refund sanctioned): Total amount for which the proper officer passed a sanction order in Form GST RFD-06 during the year.
- Table 15C (Total refund rejected): Total amount rejected through formal orders in Form GST RFD-08.
- Table 15D (Total refund pending): Total refund value where the application remains under processing at the close of the reporting period.
Reporting demands: sub-tables 15E, 15F, and 15G
The demand section records statutory tax liabilities determined by proper officers during the financial year. Statutory tax determinations, including proceedings under the unified demand mechanism in Section 74A of the CGST Act, culminate in formal adjudication orders. Only the tax component is entered in sub-table 15E across Central Tax, State Tax, Integrated Tax, and Cess columns.
- Table 15E (Total demand of taxes): Aggregate value of tax confirmed through orders issued during the relevant period.
- Table 15F (Total taxes paid in respect of E above): Total tax out of Table 15E that the taxpayer deposited using Form GST DRC-03 or portal payment orders.
- Table 15G (Total demands pending out of E above): Outstanding tax demand balance that remains unpaid or is disputed under statutory appeals.
Worked example: calculating Table 15 values
Consider Beta Manufacturing Private Limited, an active taxpayer registered under GST. During the financial year, the company filed two refund claims for inverted duty structure and received an adjudication order confirming a central tax demand and state tax demand.
| Event description | Central Tax (₹) | State Tax (₹) | Table 15 mapping |
|---|---|---|---|
| Refund application 1 filed (RFD-01) | ₹3,00,000 | ₹3,00,000 | Table 15A (Refund claimed) |
| Refund application 2 filed (RFD-01) | ₹1,00,000 | ₹1,00,000 | Table 15A (Refund claimed) |
| Refund application 1 sanctioned in full | ₹3,00,000 | ₹3,00,000 | Table 15B (Refund sanctioned) |
| Refund application 2 pending decision | ₹1,00,000 | ₹1,00,000 | Table 15D (Refund pending) |
| Adjudication order confirming tax demand | ₹2,50,000 | ₹2,50,000 | Table 15E (Total demand of taxes) |
| Tax paid via Form GST DRC-03 against demand | ₹1,50,000 | ₹1,50,000 | Table 15F (Taxes paid out of 15E) |
| Balance unpaid demand under dispute | ₹1,00,000 | ₹1,00,000 | Table 15G (15E minus 15F) |
In accordance with Section 170 of the CGST Act, all figures must be rounded off to the nearest rupee. The final compilation for Beta Manufacturing Private Limited produces Table 15A total refund claimed of ₹8,00,000, Table 15B total refund sanctioned of ₹6,00,000, Table 15C total refund rejected of ₹0, and Table 15D total refund pending of ₹2,00,000. For demands, Table 15E total demand of taxes is ₹5,00,000, Table 15F taxes paid is ₹3,00,000, and Table 15G pending demand is ₹2,00,000.
“Details of demands and refunds may be furnished in Table 15 of Form GSTR-9.” Source: Form GSTR-9 Instructions, Part VI
Step-by-step entry on the GST common portal
- Navigate to the Returns Dashboard, select the financial year, and click Prepare Online under Form GSTR-9.
- Scroll down to Part VI and select tile 15 titled Particulars of Demands and Refunds.
- Enter tax figures manually into the respective heads (Central Tax, State Tax, Integrated Tax, Cess). Note that Table 15 does not auto-populate from any monthly return.
- Verify mathematical consistency between sub-tables before clicking Save.
Frequently asked questions
Is reporting in Table 15 of Form GSTR-9 mandatory?
For several recent financial years, the CBIC provided relaxation making Table 15 optional to fill. Taxpayers should verify current annual return instructions on the GST portal before submission.
Should a show cause notice without an order be declared in Table 15E?
No, Table 15E is strictly for total demand of taxes confirmed by an adjudicating order, not for preliminary show cause notices.
Does filing Table 15 create fresh tax liability on the portal?
No, Table 15 is purely an informational disclosure table in Part VI of Form GSTR-9 and does not compute or create an electronic liability ledger debit.
Reconcile your purchase register before annual filing
Resolve input tax credit discrepancies between your books and monthly tax returns before finalising GSTR-9. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 23 October 2026. Sources: GSTN GSTR-9 Manual, CBIC CGST Rule 80.