Key Changes of Simplified Form GSTR-9 and Form GSTR-9C

The Government has extended the due dates of filing annual return in Form GSTR-9 & reconciliation statement in Form GSTR-9C for F.Y. 2017-18 to December 31, 2019 and for F.Y. 2018-19 to March 31, 2020. Also, The Annual return Form GSTR-9 and Reconciliation Statement in Form GSTR-9C pertaining to F.Y. 2017-18 and F.Y. 2018-19 are simplified in the following manner:

PART A: CHANGES RELATED TO FORM GSTR-9

  1. The registered person shall have an option to fill the details in following tables net of credit notes, debit notes and amendments:-
    a) Table 4B: Supplies made to registered persons (B2B)
    b) Table 4C: Zero rated supply (export) on payment of tax
    c) Table 4D : Supply to SEZ on payment of tax
    d) Table 4E: Deemed Exports
    e) Table 5A: Zero rated supply (export) without payment of tax
    f) Table 5B: Supply to SEZ without payment of tax
    g) Table 5C: Supplies on which tax is to be paid by the recipient on reverse charge basis
    h) Table5D: Exempted Supply i) Table 5E: Nil Rated Supply j) Table 5F: Non-GST supply
  2. The registered person shall have an option to fill exempted, nil rated and Non- GST supply on consolidated basis under serial no. 5D ‘exempted’ row only.
  3. ITC bifurcation into inputs, capital goods and inputs services is optional and the entire ITC can be reported in ‘inputs’ row only.
  4. Details of ITC pertaining to reverse charge received from registered and unregistered persons can be merged and reported only in ‘Table 6D-Inward supplies received from registered persons liable to reverse charge on which tax is paid and ITC availed’.
  5. Entire amount of reversal of ITC as per Rule 37, 39, 42, 43 and Section 17(5) can now be reported under ‘Table 7H – Other Reversals’. However, reversals on account of TRAN-1 credit (Table 7F) andTRAN-2 (Table 7G) are to be mandatorily reported in respective tables and shall not be consolidated.
  6. The registered person shall have an option to not fill Table 12-Reversal of ITC availed for F.Y. 2017-18 and F.Y. 2018-19 and Table 13-ITC availed for the F.Y. 2017-18 and F.Y. 2018-19.
  7. The registered person shall have an option to not fill Table 12-Reversal of ITC availed for F.Y. 2017-18 and F.Y. 2018-19 and Table 13-ITC availed for the F.Y. 2017-18 and F.Y. 2018-19.
    It is not mandatory for the registered persons to fill in the particulars of demands and refunds in Table 15.
  8. Requirement to furnish information on supplies received from composition taxpayers, deemed supply under Section 143 and goods sent on approval basis in Table 16 has been made optional.
  9. Now, it is not mandatory to furnish HSN wise summary of outward and supplies under Table 17 and Table 18 respectively.
  10. The registered person shall have an option to upload the details for other ITC related information in Table 8A to Table 8D duly signed, in PDF format in Form GSTR-9C (without the CA certification).