Use filed outward supply values for Schedule GST and reconcile differences separately
For FY 2025–26 and AY 2026–27, the notified ITR-6 Schedule GST asks for the GSTIN in column (2) and the annual value of outward supplies as per the GST returns filed in column (3). Report the information separately for each GSTIN. This is not a field for GST collected, inward supplies, bank receipts or a single company-wide financial-statement revenue number. Keep a bridge to the accounts rather than overwriting either side to force equality.
Read the applicable text: CBDT Notification 49/2026: Schedule GST CBDT Notification 61/2026: ITR-6 corrigendum AY 2026–27 ITR-6 schema CBDT ITR-6 validation rules 714 and 715 Income Tax Department: current utilities Finance Act, 2026: section 139 amendment CBDT Circular 7/2026: filing extension India Code: CGST Act, section 25 and Schedule I.
Build the annual schedule from period-level evidence
Start with the company's GST registration list, including registrations active for only part of the year. For each GSTIN retain the filed outward supply details and corresponding returns, and reconcile changes from amendments, credit notes and debit notes. For regular taxpayers, use filed GSTR-1 and any relevant GSTR-1A alongside the corresponding filed GSTR-3B; separate outward values from inward reverse charge. Keep the return period and underlying supply or invoice period as separate attributes. Where a correction is reported in a later period, document the reporting basis and quantify the timing difference; avoid counting both the original and replacement amount as fresh turnover.
Explain the main book-to-return differences
Section 25(4) treats separate registrations as distinct persons. Under paragraph 2 of Schedule I, supplies between distinct persons in the course or furtherance of business can be taxable supplies even without consideration. A branch supply can appear in the supplying GSTIN's reported values without creating revenue for the company as a whole. Also test asset disposals, credit or debit adjustments, service billing or recognition cut-offs, and tax included in invoice totals. Review zero-rated or exempt supplies against what was actually reported; no GST payable is not the same as no outward value.
Use a two-way bridge and preserve corrections
Keep the source extraction, amendments, GSTIN-wise totals and separate bridge to the audited entity's revenue. If a statutory GST return is wrong or missing, a reconciled ITR figure does not fix that filing. Record the exception and determine the correct GST action before sign-off where possible. Resolve genuinely nil GSTIN records using filing evidence. A system default of zero is not evidence of a nil return.
Check the final ITR export
Notification 49/2026 governs the ITR-6 form, read with Notification 61/2026. The corrigendum does not amend Schedule GST. The published schema maps ScheduleGST to TurnoverGrsRcptForGSTIN, whose rows contain GSTINNo and AmtTurnGrossRcptGSTIN; the amount is a non-negative integer. CBDT validation rules 714 and 715 require the paired fields if either is filled. Use the current official utility to validate the finished return and compare its rows with the signed working. Pair validation alone does not check that the right GSTINs or underlying amounts are present. Do not force a negative value into a zero field to get past validation.
Keep the year and filing class visible
This AY return remains under the Income-tax Act, 1961. As at 6 November 2026 the department lists offline ITR-6 version 1.0.2 released 4 November 2026. Circular 7/2026 extended the serial number 2 return date under Explanation 2 to section 139(1) from 31 October to 21 November 2026 and the specified audit-report date from 30 September to 21 October 2026. The statutory serial number 1 return deadline for section 92E cases is 30 November 2026 and the circular does not extend it.
Six worked illustrations
All facts and amounts are fictional. Calculations illustrate the stated assumptions, not a predetermined legal outcome.
Illustrative example 1: Two GSTINs and an internal supply
Assume GSTIN A reports ₹85 lakh outward value, including ₹10 lakh supplied to B, and GSTIN B reports ₹45 lakh in external sales. Enter ₹85 lakh and ₹45 lakh on their respective rows. The ₹130 lakh sum reconciles to ₹120 lakh external revenue after removing ₹10 lakh in the bridge, assuming no other differences.
Illustrative example 2: Revenue recognised ahead of GST reporting
Books recognise ₹26 lakh, including ₹4 lakh of service revenue whose GST reporting occurs next financial year on the assumed correct facts. Filed outward value is ₹22 lakh. Record ₹22 lakh and explain the ₹4 lakh cut-off difference separately.
Illustrative example 3: Asset sale reported at gross value
A GSTIN reports ₹67 lakh, including ₹7 lakh taxable consideration on a disposal of equipment. Assume operating revenue is ₹60 lakh and the asset carrying amount was ₹5 lakh. Disclose ₹67 lakh in Schedule GST, bridge out ₹7 lakh to operating revenue, and reconcile the ₹2 lakh accounting disposal gain separately.
Illustrative example 4: Amendment replaces an original amount
The only change to ₹32 lakh originally reported is a ₹5 lakh invoice corrected to ₹4 lakh in a filed amendment for the relevant year. Assuming all else is unchanged, the supported outward value is ₹31 lakh. Do not add the entire ₹4 lakh again.
Illustrative example 5: Exports at zero output GST
A GSTIN reports ₹28 lakh in domestic outward supplies and ₹12 lakh in zero-rated exports lawfully made without payment of IGST. Assuming no other items, annual outward value is ₹40 lakh, although the exports contribute no output GST payment.
Illustrative example 6: An unconfirmed nil row
Filed outward values for GSTIN A total ₹18 lakh. GSTIN B is shown as zero by the preparation tool, but filed evidence supports ₹3 lakh. Replace the unsupported zero with ₹3 lakh in B's own row; the control total increases from ₹18 lakh to ₹21 lakh.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Confirm company and period | PAN and FY 2025–26 master |
| 2 | List GST registrations and status dates | GSTIN certificates and history |
| 3 | Download filed period records | Outward statements and corresponding returns |
| 4 | Extract outward supply values only | GSTIN and period worksheet |
| 5 | Reconcile amendments and notes | Original-to-corrected document trail |
| 6 | Flag branch and other reconciling items | Distinct-person and classification support |
| 7 | Match audited book revenue | Signed accounts and reconciliation |
| 8 | Resolve nil, missing and invalid rows | Source evidence and filing exception log |
| 9 | Validate the final ITR-6 export | Schedule GST, schema and current utility |
| 10 | Retain supporting records and version | Signed reconciliation and filing acknowledgement |
Sixteen practitioner FAQs
1. Does Schedule GST ask for tax paid?
No. It requests the annual value of outward supplies from filed GST returns.
2. Should all registrations share one row?
No. The notified schedule calls for information separately for each GSTIN.
3. Can we simply paste the audited P&L revenue?
Use the filed outward values for this disclosure and reconcile the P&L separately.
4. Should inward reverse-charge value be included as outward supply?
No. Keep inward reverse charge separate when extracting from GST records.
5. Should a reported branch supply be removed from the GSTIN row?
Do not eliminate a properly reported outward value merely because it is internal at company level. Explain it in the bridge.
6. Does a GSTIN cancelled during the year automatically disappear?
Review the periods and values actually filed for the registration during the relevant year.
7. Do exports without payment disappear from the value working?
No. Include actual reportable outward value as supported by the filed records.
8. How do amendments affect the total?
Trace the original and the correction and retain the resulting net effect rather than duplicating both values.
9. Do I include a GST amount in the invoice total?
Use the reported outward supply value rather than the amount collected from the customer inclusive of tax.
10. What if a sale of equipment is in GST but not revenue?
Record the filed outward value and reconcile the gross sale and any accounting gain separately.
11. Can we assume zero when no data imports?
No. Confirm whether returns actually support zero and investigate missing data.
12. Does passing validation confirm complete GSTIN coverage?
No. The cited rules test the pairing, so check completeness against the registration and filing records.
13. How do I treat a missing return?
Record the gap and resolve the underlying GST filing issue rather than asserting an unsupported figure.
14. Can one use a GST annual return to replace the detailed working?
Use any applicable annual return as a cross-check, while preserving the period and document reconciliation.
15. Can Schedule GST correct an incorrect GST return?
No. Resolve any statutory GST correction separately through the appropriate route.
16. Is the extended 21 November filing deadline universal for companies?
No. It applies to the serial number 2 class in Circular 7/2026, not the section 92E class.
Official sources
CBDT Notification 49/2026: Schedule GST CBDT Notification 61/2026: ITR-6 corrigendum AY 2026–27 ITR-6 schema CBDT ITR-6 validation rules 714 and 715 Income Tax Department: current utilities Finance Act, 2026: section 139 amendment CBDT Circular 7/2026: filing extension India Code: CGST Act, section 25 and Schedule I
GST Portal: when and how GSTR-1A supplements the filed outward statements