Form GSTR-9 Simplified: List of Changes Made As Per CBIC Notifications

Table No.

Particulars

Changes Made

Applicable for FY

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

From FY 2017-18 to FY 2020-21

4G1

Supplies on which ecommerce operator is required to pay tax as per section 9(5) (including amendments, if any)

Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator.

FY 2023-24

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

From FY 2017-18 to FY 2022-23

5C1

Supplies on which ecommerce operator is required to pay tax as per section 9(5) (including amendments, if any)

Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the ecommerce operators under section 9(5) is to be reported by e-commerce operator.

FY 2023-24

5D to 5F

Exempt, nil-rated and non-GST supplies

• Taxpayers have the option to report a single consolidated figure under ‘exempted’ supplies in table 5D.
• However, for FY 2022-23, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the ‘exempted’ row only.
• For FY 2023-24, the registered person shall report Non- GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the ―exempted row only.

From FY 2017-18 to FY 2023-24

5H 

Credit notes in respect of outward supplies 

Taxpayers have the option to fill Table 5A to 5F net of credit notes in case there is any difficulty in reporting such details separately in this table

From FY 2017-18 to FY 2023-24

5I 

Debit notes in respect of outward supplies  

Taxpayers have the option to fill Table 5A to 5F net of debit notes in case there is any difficulty in reporting such details separately in this table

From FY 2017-18 to FY 2021-22

5J & 5K 

Supplies declared/reduced through amendments

Taxpayers have the option to fill Table 5A to 5F net of amendments in case there is any difficulty in reporting such details separately in this table

From FY 2017-18 to FY 2021-22

Table 6: ITC Availed During the FY

6B to 6E

Details of ITC availed

For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.

For FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only

From FY 2017-18 to FY 2023-24

6C & 6D

ITC on reverse-charge

Option to report details of both tables 6C and 6D under 6D only

From FY 2017-18 to FY 2023-24

Table 7: ITC Reversal

7A to 7E

Details of ITC reversals

Option to report the entire amount under ‘other reversal’ in table 7H

From FY 2017-18 to FY 2023-24

7F & 7G

ITC reversals on account of TRAN-I and TRAN-II

Details need to be mandatorily reported in tables 7F and 7G respectively.

From FY 2017-18 to FY 2023-24

IV. Table 8: Other ITC Related Information

8A

ITC as per GSTR-2A

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.

From FY 2017-18 to FY 2022-23

ITC as per GSTR-2B

The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table

FY 2023-24

8A to 8D

Details of ITC availed

Option to upload details in PDF format in Form GSTR-9C (without the CA certification)

From FY 2017-18 to FY 2018-19

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

From FY 2017-18 to FY 2023-24

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

From FY 2017-18 to FY 2023-24

12 & 13

Reversal of ITC availed during the previous FY & ITC availed for the previous FY

Optional

From FY 2017-18 to FY 2022-23

15A to 15D

Refunds claimed, sanctioned, rejected and pending

Optional

From FY 2017-18 to FY 2023-24

15E to 15G

Demand of taxes, taxes paid and demands pending

Optional

From FY 2017-18 to FY 2021-22

16A to 16C

Supplies received from Composition taxpayers, deemed supply under sec.143 and goods sent on approval basis but not returned

Optional

From FY 2017-18 to FY 2021-22

17 & 18

HSN-wise summary of outward and inward supplies

Optional

From FY 2017-18 to FY 2023-24

Table No.

Particulars

Changes Made

Applicable for FY

5B to 5N

Turnover adjustments

Optional, adjustments may be made in table 5O

From FY 2017-18 to FY 2019-20

12C

ITC booked but not credited

Optional 

From FY 2017-18 to FY 2019-20

14

ITC reconciliation

Optional 

From FY 2017-18 to FY 2023-24