Through this article, we will focus on the some of the aspects of GSTR 9 and GSTR-9C simplifications which may not be a real simplification in a practical scenario. Though there are some welcome changes made by the government like uploading signed PDF of GSTR 2A, option to provide details in Table No 15 of GSTR 9, option to not to bifurcate ITC into Inputs, Input Services, Capital Goods in GSTR 9, done away with HSN wise requirement in GSTR 9 but in GSTR 9C there seems no relaxations to the auditors except true and fair view from true and correct view of GSTR 9C details.
