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

By Annapoorna

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Updated on: Dec 20th, 2023

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11 min read

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

4th August 2023
In the 50th GST Council meeting held on 11th July 2023, the Council recommended that the relaxations provided in FY 2021-22 in respect of various tables of the Form GSTR-9 and 9C be continued for FY 2022-23. These relaxations were notified by the CBIC on 4th August 2023 vide Notification No.38/2023.

31st July 2023    
The CBIC has provided an exemption from filing the GSTR-9/9A for small taxpayers with an aggregate annual turnover up to Rs.2 crore for FY 2022-23.  

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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)

Table No.ParticularsChanges Made
Tables 4 and 5: Details of Outward Supplies
4B to 4EDetails of outward taxable suppliesTables can be filled net of cr./dr .notes and amendments, instead of separately reporting in tables 4I to 4L
5A to 5FDetails of outward supplies on which tax is not payableTables can be filled net of cr./dr. notes and amendments, instead of separately reporting in tables 5H to 5K
5D to 5FExempt, 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.

5H to 5KCredit/debit notes in respect of outward supplies and supplies declared/reduced through amendments

Taxpayers have the option to fill this section net of credit/debit notes/amendments (+)/(-)

Table 6: ITC Availed During the FY
6B to 6EDetails of ITC availedOption to report all input tax credit (ITC) under the ‘inputs’ row only
6C & 6DITC on reverse-chargeOption to report details of both tables 6C and 6D under 6D only
Table 7: ITC Reversal
7A to 7EDetails of ITC reversalsOption to report the entire amount under ‘other reversal’ in table 7H
7F & 7GITC reversals on account of TRAN-I and TRAN-IIDetails need to be mandatorily reported in tables 7F and 7G respectively.
IV. Table 8: Other ITC Related Information
8AITC as per GSTR-2ATo 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 8DDetails of ITC availedOption to upload details in PDF format in Form GSTR-9C (without the CA certification)
8CDetails of ITC availed on reverse-chargeITC 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 14Transactions related to the previous FYTransactions related to the previous FY, but reported in the succeeding FY as per the period specified^, is to be reported here
12 & 13Reversal of ITC availed during the previous FY & ITC availed for the previous FYOptional
15A to 15DRefunds claimed, sanctioned, rejected and pendingOptional
15E to 15GDemand of taxes, taxes paid and demands pendingOptional
16A to 16CSupplies received from Composition taxpayers, deemed supply under sec.143 and goods sent on approval basis but not returnedOptional
17 & 18HSN-wise summary of outward and inward suppliesOptional

^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)

Table No.ParticularsChanges Made
5B to 5NTurnover adjustmentsOptional, adjustments may be made in table 5O
14ITC reconciliationOptional 

  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.
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About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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Quick Summary

The Ministry of Finance has eased rules for filing annual GST return GSTR-9, following pressure from industry experts. The changes apply to FY 2022-23, allowing small taxpayers exemption from filing GSTR-9/9A. Several parts of the form have been simplified, including reporting of outward supplies, ITC availed, reversal, and other ITC-related information. Detailed reporting requirements now include options for various tables and adjustments.

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