Extension & Relaxation of GSTR 9 & 9C

[Ashwarya Agarwal]

After a lot of protests and representation from Trade bodies and Professional about need of relaxation in the details required for GST Annual Return (GSTR 9) and GST Reconciliation Statement (GSTR 9C), Ministry of Finance has finally come up with Press Release dt. 14.11.2019 to extend the due date for filing of GSTR 9 & 9C to 31.12.2019 (Order awaited) and issued CBIC  Notification No. 56/2019 – CT dt. 14.11.2019 to simplify these forms for the FY 2017-18 & 2018-19 by making various fields optional. The changes made are as below:

FORM GSTR 9 (Annual Return)

Table - 4 & 5 (Outward Supply)

1. 4B To 4E can be filled net of Credit Notes, Debit Notes and Amendments, Instead of reporting in separately in 4I, 4J 4K & 4L;

2. Similarly Table 5A to 5F can be filled net of Credit Notes, Debit Notes and Amendments, Instead of reporting in separately in 5H, 5I, 5J & 5KJ;

3. In case of Table 5D, 5E & 5F ( exempted, nil rated and Non-GST supply) - Single figure can be reported against EXEMPTED in 5D;

Table 6 - ITC availed during the FY 

4. In Table 6B, 6C, 6D & 6E the registered person can report the entire input tax credit under the “inputs” row only;  

Table 7 - ITC Reversal

5. Details of table 7A to 7E can be reported under 7H (Other Reversal);

6. However TRAN I & II reversal has to be reported respectively;

Table 8 - Other ITC related information

7. The registered person can upload the details for the entries in Table 8A to 8D (Reconciliation of GSTR 2A with GSTR 3B) duly signed, in PDF format in Form GSTR-9C (without the CA certification);

8. Table 15, 16, 17 & 18 (HSN summary also) has been made optional;

FORM GSTR 9C (Reconciliation Statement)

Some relaxation has been made in this form also which are as below:

9. Detail of turnover adjustments required in Table 5B to 5N made optional and all the adjustment required to be reported can be reported in Table 5O;

10. Table 12B, 12C and 14 (ITC reconciliation) has also been made optional;

11. Some minor changes in Declaration part also.

I hope you find the same helpful.

Discussions to this article

[Ganeshan Kalyani]

Pls elaborate table 8 where there is a mention on CA certificate.