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

The government keeps amending the act and forms as and when required. The aim is to simplify them so that taxpayers can file their returns on time and comply with the law's provisions without any hassle. As the due date for filing the annual return in the form GSTR-9 and reconciliation in the form GSTR-9C for FY 23-24 is approaching, you must understand the latest changes to file an accurate return. 

Latest Updates

10th July 2024
In the 53rd GST Council meeting, the Council recommended to provide relaxation to taxpayers from filing GSTR-9/9A for FY 2023-24 where their aggregate annual turnover for the said financial year is below Rs.2 crore. This was notified via CGST notification 14/2024 dated 10th July 2024.

Checklist to file an error-free GSTR-9

Summarised Table of Changes Form GSTR-9

(Changes applicable for FY 2017-18, FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22 and FY 2022-23)

^For FY 2022-23, the reporting requirements for Tables 10-14 will be as follows:

• Tax declared related to 2022-23 in GST returns of April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 10.
• Tax reduced related to 2022-23 in GST returns of April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 11.
• ITC related to FY 2022-23 but reversed in GSTR-3B returns filed for April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 12.
• ITC related to FY 2022-23 but availed in GSTR-3B returns for April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 13.
• Differential tax paid on account of the disclosures above will be reported in Table 14.
   

Summarised Table of Changes in Form GSTR-9C

(Changes applicable for FY 2017-18, FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22 and FY 2022-23)

  Let’s discuss the changes in Form GSTR-9 and GSTR-9C in detail.

FORM GSTR-9

(Changes for FY 2017-18, FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22 and FY 2022-23)

I. Tables 4 and 5 – Details of Outward Supply

• 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 and 4L.
• 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; 
• In tables 5D, 5E and 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. 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.

II. Table 6 – ITC Availed During the FY

• In tables 6B, 6C, 6D and 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. 
• 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

• 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.
• 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

• 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). 

V. Tables 10-18 – Other Information

• In Part V, where particulars of transactions for the previous financial year are to be reported, the tax declared related to 2022-23 in GST returns of April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 10.
• Tax reduced related to 2022-23 in GST returns of April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 11.
• ITC related to FY 2022-23 but reversed in GSTR-3B returns filed for April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 12.
• ITC related to FY 2022-23 but availed in GSTR-3B returns for April to October 2023 or the date of filing the annual return, whichever is earlier, will be reported in Table 13.
• Differential tax paid on account of the disclosures above will be reported in Table 14.
• 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 to FY 2022-23. 
• 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 to FY 2022-23. 
• 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 to FY 2022-23. 
• 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 to FY 2022-23.

FORM GSTR-9C

(Changes for FY 2017-18, FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22 and FY 2022-23)

• 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 Table 14 for the FY 2017-18 to FY 2022-23. 
• The declaration part includes minor changes, and the same is to be submitted on a self-certification basis for FY 2022-23.