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CBIC has vide Notification 56/2019-Cerntral Tax Dated 14.11.2019 made the amendment in GSTR 9 & GSTR 9C. Various changes took place in such forms. In short, CBIC relaxed some of detailed requirements. A brief of changes are hereby given below:
1. Amendment made in Form GSTR 9:
| Sr. No. | Table Number | Existing | Amendment |
| 1 | 4I, 4J, 4K & 4L
(Outward Supplies with payment of tax) |
Details of Debit Notes, Credit Notes and amendments made w.r.t. B2B supplies, Zero Rated Supplies and Deemed Exports require to report separately in the given table. | For FY 2017-18 & 2018-19, taxpayers have an option to report the details of debit Notes, credit Notes and amendments made w.r.t. B2B supplies, Zero Rated Supplies and Deemed Exports by netting off with B2B supplies, etc. instead to report separately. |
| 2. | 5D, 5E & 5F (Outward Supplies) | Details of exempted, nil rated and Non-GST supplies requires to report separately in the given table number. | Taxpayers have an option to report all these supplies under one head “Exempted” (Table Number 5D) |
| 3 | 5H, 5I, 5J & 5K (Outward Supplies without payment of tax) | Details of Debit Notes, Credit Notes and amendments made w.r.t. Zero Rated Supplies, exempted, nil rated etc. require to report separately in the given table. | For FY 2017-18 & 2018-19, taxpayers have an option to report the details of debit Notes, credit Notes and amendments made w.r.t. Zero Rated Supplies, exempted, nil rated etc. by netting off with zero rated supplies, etc. instead to report separately. |
| 4 | 6 (Inward Supplies) | Input, Input Services and Capital goods require to separately for inward supplies. | Taxpayers have an option to report all inward supplies under the head “Inputs” |
| 5 | 6C & 6D (Inward Supplies-RCM) | Inward supplies received from unregistered or registered person liable to RCM require to report separately. | Taxpayers have an option to report all inward supplies under the table 6D, namely inward supplies received from regd. person. |
| 6 | 7 (ITC Reversal) | Detail of ITC Reversal as per rule 37, 39, 42, 43 & 17(5) and other reversal are require to report separately under respective table. | Taxpayers have an option to report all such reversal in the table number 7H, namely other reversals. |
| 7 | 8A (GSTR 2A Reconciliation) | GSTR 2A generated as on 01.05.2019 shall be auto-populated | GSTR 2A generated as on 01.11.2019 shall be auto-populated.
Further, taxpayers have an option to upload the details for entries in Table 8A to 8D duly signed in PDF format in Form GSTR 9C (without CA certification). |
| 8 | 12 & 13 (Inward Supplies-Amendment) | Details of ITC reversed or availed for the previous financial year. | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table. |
| 9 | 15 | Particulars of Demand & Refund | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table. |
| 10 | 16 | Information on supplies received from Composition taxpayers, deemed supply u/s 143 and goods sent on approval basis | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table. |
| 11 | 17 & 18 | HSN wise summary of outward & inward supplies. | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table. |
2. Amendment made in Form GSTR 9C:
| Sr. No. | Table Number | Existing | Amendment |
| 1 | 5B to 5F (Turnover Part) | Unbilled Revenue at beginning of FY & Unadjusted advances at the end of FY, Deemed Supply, Credit Notes issued after the end of FY but reflect in annual return and Trade discount accounted for but not permissible under GST are required to report separately in the given table number. | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table.
Report all such adjustment in Table 5O, namely adjustment in turnover not listed above. |
| 2. | 5G (Turnover Part) | Turnover from April to June 2017 | For FY 2017-18, taxpayers have an option to not fill this table.
Report such adjustment in Table 5O, namely adjustment in turnover not listed above. |
| 3 | 5H to 5N (Turnover Part) | Unbilled Revenue at the end of FY & Unadjusted advances at the beginning of FY, etc. are required to report separately in the given table number. | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table.
Report all such adjustment in Table 5O, namely adjustment in turnover not listed above. |
| 4 | 12B & 12C (Inward Supplies) | ITC booked in earlier FY claimed in current FY, ITC booked in current FY to be claimed in subsequent FY are required to report separately in the given table number. | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table. |
| 5 | 14 (Expense wise details) | Details of ITC availed on account of purchases, freight, bank charges, etc. are required to report separately. | For FY 2017-18 & 2018-19, taxpayers have an option to not fill this table. |
3. Other Amendments in Certification Part B of Form GSTR 9C:
| Sr. No. | Existing | Amendment |
| 1 | Particulars given in the form GSTR 9C are true and correct… | Particulars given in the form GSTR 9C are true and fair … |
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Dear Sir,
How Can amended in GSTR1 for the financial year 2020-21
WHERE WILL I SHOW THE AMENDMENTS THAT I HAVE MADE IN GSTR 3B IN FY 18-19 , IN GSTR 9 OF FY 17-18
will they change utility of gstr9C?
Crisp and neat ! Thanks !