GST Annual Return Changes For F.Y. 2021-2022

For the financial year 2021-22, the Annual return forms have been notified vide Notification No. 14/2022-central tax dated 05.07.2022.

Details of FORM GSTR-9

(Annual return for regular taxpayers)

FORM GSTR-9 has been divided into six parts containing 19 tables.

It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is to be filed for before filing this return.

FORM GSTR-9 is detailed as given under:

Part I: Basic Details

Table 1: Financial Year

Table 2: GSTIN

Table 3A: Legal Name

Table 3B: Trade Name (if any)

Common Changes NT-14-dated 05.07.2022

Every ever mentioned in GSTR-9 form 2019-20 and 2020-21 the figures and word ―2019-20, 2020-21 and 2021-22shall respectively be substituted

Common Changes NT-22-dated 15.11.2022

for the figures, letters and words “between April, 2022 to September, 2022”, the figures, letters and words “of April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted

Part II: Details of Outward and Inward supplies made during the financial year

Table 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable

Table 5: Details of advances, inward and outward supplies made during the financial year on which tax is NOT payable

Changes: -against serial numbers 5D, 5E and 5F 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.

Part III: Details of ITC for the financial year

Table 6: Details of ITC availed during the financial year

Table 7: Details of ITC reversed and ineligible ITC for the financial year

Table 8: Other ITC related information (updated up to 30.11.2022)

Note 3: Reasons for non-accounting of ITC
Reason	Details of the reason
Reverse charge document	When the supplier has filed the document in GSTR-1/IFF and indicated the supply as reverse charge.
POS lies in supplier’s State	When the supplier’s State code and POS lies in the same State, but recipient’s State is different.
GSTIN is amended	When the supplier has amended the GSTIN, Credit shall be available to the amended GSTIN only.
Taxpayer opted for composition scheme	When the document date is during the period when supplier was under the composition scheme.
Document date is after the cancellation of supplier’s registration	When the document date is after the effective date of cancellation of supplier.

Part IV: Details of tax paid as declared in returns filed during the financial year

Table 9: Details of tax paid as declared in returns filed during the financial year

Part V: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified periodi.e. 30.11.2022

Changes: –

For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022.

Table 10: Supplies / tax declared through amendments (+) (net of debit notes)

Table 11: Supplies / tax reduced through amendments (-) (net of credit notes)

Changes: –

NT/14 :For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of *April, 2022 to September, 2022 shall be declared here.

NT/22/2022; *April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted

*Notification Number 22/2022 dated 15.11.2022 further amended.

Table 12: Reversal of ITC availed during the previous financial year

Changes: –

NT/14 :For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of *April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.

NT/22/2022; *April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted

*Notification Number 22/2022 dated 15.11.2022 further amended.

Table 13: ITC availed for the previous financial year

Changes related to reclaimed of ITC: –

NT/14: For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of *April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.

However, any ITC which was reversed in the FY 2021-22 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23.

NT/22/2022; *April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted

*Notification Number 22/2022 dated 15.11.2022 further amended.

Table 14: Differential tax paid on account of declaration in table 10 and 11 above

Part VI: Other Information

Table 15: Particulars of demands and refunds

Table 16: Information on supplies received from composition taxpayers, deemed supply under Section 143 and goods sent on approval basis

Table 17: HSN wise summary of outward supplies

Changes: –

For taxpayers having annual turnover above ₹ 5.00 Cr

From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above ₹ 5.00 Cr

and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ₹ 5.00 Cr.

Table 18: HSN wise summary of inward supplies

Changes: –

For FY 2021-22, the registered person shall have an option to not fill Table 18.

Table 19: Late fee payable and paid

Note:

1.Towards the end of the return, taxpayer is given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayer has to select “Annual Return” in the drop down provided in FORM DRC-03.

It may be noted that additional liability for the FY 2017-18, FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22, as the case may be, not declared in FORM GSTR-1 or FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim Input Tax Credit through this return.