Form GSTR-9 Simplified: List of Changes Made As Per CBIC Notification dt. 26-12-2019

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

16th November 2022
Changes are made in the format of GSTR-9 (annual returns), to mention the period after the FY 2021-22 as ‘April 2022 to October 2022 filed up to 30th November 2022’ instead of ‘April 2022 to September 2022’ in various tables.

Latest Updates on GSTR-9C

5th July 2022
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 21-22 from filing Form GSTR-9.

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)

  *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)

  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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