Changes in Form GSTR 9 and GSTR 9C

Form GSTR 9 Annual Return and GSTR 9C Certification have been simplified as per Notification No. 56/2019 – Central Tax dated 14^th November, 2019.

The changes in GST Annual Return (GTSR 9) are as follows:

1. Table 4 & 5 – Details of outward supplies (both taxable & non taxable) can be given net of Credit Notes/Debit Notes/Amendments instead of reporting separately
2. Table 5 – Exempt, Nil rated and Non-GST need not be separated and can be reported as Exempt
3. Table 6 – Input credits need not be segregated as Inputs, Capitals Goods and Input Services. Can be reported as Inputs only. Also RCM inputs can be combined and reported as RCM from registered person only (i.e., 6D only).
4. Table 7 – ITC Reversal and Ineligible Credit need not be segregated and can be reported in Other Reversals (i.e., 7H)
5. Table 8 – Details Other ITC related Information (entries in Table 8A to 8D) – Instead of filling these rows, Reconciliation can be given in pdf file and uploaded during filing of Form GSTR 9C (this pdf need not have CA certification)
6. Table 12 & 13 – ITC reversals of previous year during the next year and ITC availed of previous year during the next year need not be filled
7. Table 15 to 18 – Refund/Demands, Inward supplies from Composition Dealers, HSN breakup for outward and inward supplied need not be filled.

Changes in CGST Certification (Form GSTR 9C) are as follows:

1. Table 5 – Turnover for Apr to June 2017, opening unbilled revenue, advances etc (%B to 5N) can be consolidated and report as Adjustment (in 50)
2. Table 12 – ITC of previous year taken in current year and ITC of current year taken in next year need not be reported. (Similar to relaxation in Table 12 & 13 in Form GSTR 9)
3. Table 14 – ITC breakup expense wise need not be filled.
4. Auditor Certification has been changed from “true and correct” to “true and fair”.

(The article is not intended as professional advice and is subject to the Disclaimer)