The Ministry of Finance has finally relaxed the norms for filing annual GST return GSTR-9, and simplified several parts of the form after pressure from industry experts and business enterprises.
Latest Updates on GSTR-9
29th December 2021
The due date to file GSTR-9 & self-certified GSTR-9C for the FY 2020-21 has been extended up to 28th February 2022.
31st July 2021
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 20-21 from filing Form GSTR-9.
30th July 2021
The CBIC has notified changes to Sections 35(5) and 44 of the CGST Act. The requirement to get a GST audit and certification done by a CA/CMA now stands removed. Taxpayers with a turnover exceeding Rs.5 crore in the previous financial year are required to file Form GSTR-9C on a self-certification basis. This change is applicable from FY 20-21 onwards. Further, Form GSTR-9C will be modified to support self-certification by the taxpayer.
28th May 2021
As per the 43rd GST Council meeting outcome, GSTR-9 shall continue to be optional for taxpayers with turnover up to Rs.2 crore, whereas GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs.5 crore from FY 2020-21 onwards.
9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for composition taxpayers due to the introduction of GSTR-4 (Annual return). However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY 2018-19.
28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.
Latest Updates on GSTR-9C
29th December 2021
The due date to file GSTR-9 & self-certified GSTR-9C for the FY 2020-21 has been extended up to 28th February 2022.
31st July 2021
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 20-21 from filing Form GSTR-9.
30th July 2021
The CBIC has notified changes to Sections 35(5) and 44 of the CGST Act. The requirement to get a GST audit and certification done by a CA/CMA now stands removed. Taxpayers with a turnover exceeding Rs.5 crore in the previous financial year are required to file Form GSTR-9C on a self-certification basis. This change is applicable from FY 20-21 onwards. Further, Form GSTR-9C will be modified to support self-certification by the taxpayer.
28th May 2021
As per 43rd GST Council meeting outcome, GSTR-9 shall continue to be optional for taxpayers with turnover up to Rs.2 crore, whereas GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs.5 crore from FY 2020-21 onwards.
9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for composition taxpayers due to the introduction of GSTR-4 (Annual return). However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY 2018-19.
28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.
The following table shows the summary of changes made to simplify GSTR-9 and GSTR-9C.
Summarised Table of Changes Form GSTR-9
(Changes applicable for FY 2017-18 and FY 2018-19)
Edit
| Table No. | Particulars | Changes Made |
| Tables 4 and 5: Details of Outward Supplies |
| 4B to 4E | Details of outward taxable supplies | Tables can be filled net of cr./dr .notes and amendments, instead of separately reporting in tables 4I to 4L |
| 5A to 5F | Details of outward supplies on which tax is not payable | Tables can be filled net of cr./dr. notes and amendments, instead of separately reporting in tables 5H to 5K |
| 5D to 5F | Exempt, nil-rated and non-GST supplies | Option to report a single consolidated figure under “exempted” supplies in table 5D |
| Table 6: ITC Availed During the FY |
| 6B to 6E | Details of ITC availed | Option to report all input tax credit (ITC) under the “inputs” row only |
| 6C & 6D | ITC on reverse-charge | Option to report details of both tables 6C and 6D under 6D only |
| Table 7: ITC Reversal |
| 7A to 7E | Details of ITC reversals | Option to report the entire amount under “other reversal” in table 7H |
| 7F & 7G | ITC reversals on account of TRAN-I and TRAN-II | Details need to be mandatorily reported in tables 7F and 7G respectively. |
| IV. Table 8: Other ITC Related Information |
| 8A | ITC as per GSTR-2A | GSTR-2A generated as on 1-11-2019 shall be auto-populated here. To get the invoice-wise details of Table 8A, click on the ‘Download Table 8A Document Details’ button, appearing under the instructions in the GSTR-9 return. |
| 8A to 8D | Details of ITC availed | Option to upload details in PDF format in Form GSTR-9C (without the CA certification) |
| 8C | Details of ITC availed on reverse-charge | ITC on inward supplies received during the relevant FY, but availed in the succeeding FY, as per the period specified*, shall be reported here |
| V. Tables 10 to 18: Other Information |
| 10 to 14 | Transactions related to the previous FY | Transactions related to the previous FY, but reported in the succeeding FY as per the period specified^, is to be reported here |
| 12 & 13 | Reversal of ITC availed during the previous FY & ITC availed for the previous FY | Optional |
| 15A to 15D | Refunds claimed, sanctioned, rejected and pending | Optional |
| 15E to 15G | Demand of taxes, taxes paid and demands pending | Optional |
| 16A to 16C | Supplies received from Composition taxpayers, deemed supply under sec.143 and goods sent on approval basis but not returned | Optional |
| 17 & 18 | HSN-wise summary of outward and inward supplies | Optional |
*For FY 2017-18, credit that was availed between April 2018 to March 2019 is to be declared in table 8C on value of ITC availed on all inward supplies received from July 2017 to March 2018. For FY 2018-19, credit that was availed between April 2019 to September 2019 needs to be declared in table 8C on value of ITC availed on all inward supplies received from April 2018 to March 2019.
^For FY 2017-18, the particulars reported between April 2018 and March 2019 is to be declared. For FY 2018-19, the particulars reported between April 2019 and September 2019 is to be declared.
Summarised Table of Changes in Form GSTR-9C
(Changes applicable for FY 2017-18 and FY 2018-19)
| Table No. | Particulars | Changes Made |
| 5B to 5N | Turnover adjustments | Optional, adjustments may be made in table 5O |
| 12B, 12C and 14 | ITC reconciliation | Optional |
Let’s discuss the changes in Form GSTR-9 and GSTR-9C in detail.
FORM GSTR-9
(Changes for FY 2017-18 and FY 2018-19)
I. Tables 4 and 5 – Details of Outward Supply
1. Tables 4B to 4E can be filled net of credit notes, debit notes and amendments, in case there is any difficulty in reporting them separately in tables 4I, 4J 4K & 4L.
2. Tables 5A to 5F can be filled net of credit notes, debit notes and amendments, Instead of reporting in separately in 5H, 5I, 5J & 5K;
3. In tables 5D, 5E & 5F which relate to exempted, nil-rated and non-GST supplies, a taxpayer has the option to report a single consolidated figure under “exempted” supplies in table 5D.
II. Table 6 – ITC Availed During the FY
4. In tables 6B, 6C, 6D & 6E, a taxpayer has the option to report input tax credit (ITC) under the “inputs” row only instead of reporting the break-up under inputs, capital goods and input services.
5. In tables 6C and 6D, a taxpayer will have the option to either report the details separately (i.e. inward supplies received from unregistered and registered persons liable to reverse-charge), or report the consolidated details in table 6D only.
III. Table 7 – ITC Reversal
6. A taxpayer has the option to report details of ITC reversals separately in tables 7A to 7E, or the entire amount can be reported under “other reversal” in table 7H.
7. Details of ITC reversals on account of TRAN I & TRAN II credit need to be mandatorily reported in tables 7F and 7G respectively.
IV. Table 8 – Other ITC Related Information
8. In table 8A, for FY 2018-19, the GSTR-2A that has been generated as on 1st November 2019 shall be auto-populated in the table.
9. A taxpayer can upload details for the entries in Table 8A to 8D (i.e, the reconciliation of GSTR 2A with GSTR 3B) duly signed, in PDF format in Form GSTR-9C (without the CA certification).
10. For FY 2017-18, the aggregate value of ITC availed on all inward supplies received from July 2017 to March 2018 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2018 to March 2019 is to be declared in table 8C. For FY 2018-19, the aggregate value of ITC availed on all inward supplies received from April 2018 to March 2019 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2019 to September 2019 needs to be declared in table 8C.
V. Tables 10-18 – Other Information
11. In Part V, where particulars of transactions for the previous financial year are to be reported, for which tax was paid in FORM GSTR-3B (i.e. tables 10 to 14), for FY 2017-18, the particulars reported between April 2018 and March 2019 is to be declared. For FY 2018-19, the particulars reported between April 2019 and September 2019 is to be declared.
12. A taxpayer has the option to not fill tables 12 and 13 (i.e. reversal of ITC availed during the previous FY and ITC availed for the previous FY respectively) for the FY 2017-18 and FY 2018-19.
13. A taxpayer has the option to not fill tables 15A to 15D (i.e. refunds claimed, sanctioned, rejected and pending respectively) for the FY 2017-18 and FY 2018-19.
14. A taxpayer has the option to not fill tables 15E to 15G (i.e. demand of taxes, taxes paid and demands pending respectively) for the FY 2017-18 and FY 2018-19.
15. A taxpayer has the option to not fill table 16A (i.e. supplies received from Composition taxpayers), 16B (i.e. deemed supply under section 143) and 16C (i.e. goods sent on approval basis but not returned) for the FY 2017-18 and FY 2018-19.
16. A taxpayer has the option to not fill tables 17 and 18 (i.e. HSN-wise summary of outward and inward supplies respectively) for FY 2017-18 and FY 2018-19.
FORM GSTR-9C
(Changes for FY 2017-18 and FY 2018-19)
- Details of turnover adjustments to be made in tables 5B to 5N have been made optional, and adjustments, if any, which are required to be reported can be reported in Table 5O by the taxpayer.
- A Taxpayer has the option to not fill details of ITC reconciliation in tables 12B, 12C and 14 for the FY 2017-18 and FY 2018-19.
- The declaration part includes minor changes, including the declaration by the auditor, which now reads “true and fair” instead of “true and correct”, before his/her signature and stamp/seal.
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