The due date for filing of Form GSTR 9 is 30th June 2019. Mean while the government has issued certain clarifications vide press release dated 04.06.2019.  The press release is like an “oxymoron” where some clarifications adding to the confusion. However it may be noted that press release is not any legal document. Given below is a brief comment on the various clarifications issued.

S.No. Clarification Comment
a Information contained in FORM GSTR-2A as on 01.05.2019 shall be auto-populated in Table 8A of FORM GSTR-9. The GSTR 2A downloaded from the portal is not matching with the auto-populated in Table 8A. This has been a concern in many of the cases, making businesses ponder upon what the programming of the GSTIN portal is. Now it is clarified that the data as reflecting as on 01.05.2019 shall be auto populated. It would have been better if the data is updated and auto-populated on real time basis. Given that only 25 days are left for the due date, it is an issue to be addressed at the earliest.
b Input tax credit on inward supplies shall be declared from April 2018 to March 2019 in Table 8C of FORM GSTR-9. The last date for availing input tax credit is September of the following year or filing of annual return whichever is earlier.  This time limit was extended to March 2019 by issue of Removal of difficulty order.

However the heading of Table 8C  is “ITC of F.Y. 17-18 but availed in April 18 to Sep 18. Therefore clarification is issued that, in Table 8C, details from April 18 to Mar 19 is to be given. However no notification is issued.

c Particulars of the transactions for FY 2017-18 declared in returns between April 2018 to March 2019 shall be declared in Pt. V of FORM GSTR-9. Such particulars may contain details of amendments furnished in Table 10 and Table 11 of FORM GSTR-1. The last date for making any corrections or amendments in the GST returns is September of the following year or filing of annual return whichever is earlier.  This time limit was extended to March 2019 by issue of Removal of difficulty order.

However the Part V still required details of April 18 to Sep 18. Therefore clarification is issued that, in Part V details from April 18 to March 19 is to be given. However no notification is issued.

d It may be noted that irrespective of when the supply was declared in FORM GSTR-1, the principle of declaring a supply in Pt. II or Pt. V is essentially driven by when was tax paid through FORM GSTR-3B in respect of such supplies. If the tax on such supply was paid through FORM GSTR-3B between July 2017 to March 2018 then such supply shall be declared in Pt. II and if the tax was paid through FORM GSTR- 3B between April 2018 to March 2019 then such supply shall be declared in Pt. V of FORM GSTR-9. In case of mismatch in GSTR 3B and GSTR 1, GSTR 3B shall prevail.

Supplies declared in July to March 18 in GSTR 3B shall be declared in Part II and Supplies declared in April 18 to March 19 in GSTR 3B shall be declared in Part V.

e Any additional outward supply which was not declared by the registered person in FORM GSTR-1 and FORM GSTR-3B shall be declared in Pt.II of the FORM GSTR-9. Such additional liability shall be computed in Pt.IV and the gap between the “tax payable” and “Paid through cash” column of FORM GSTR-9 shall be paid through FORM DRC-03. Outward supplies not declared in GSTR 3B and GSTR1 shall also be declared in Part II.

The additional liability now payable shall also be declared in part IV. And paid through DRC 03

f Many taxpayers have reported a mismatch between auto-populated data and the actual entry in their books of accounts or returns. One common challenge reported by  taxpayer is in Table 4 of FORM GSTR-9 where details may have been missed in FORM GSTR-1 but tax was already paid in FORM GSTR-3B and therefore  taxpayers see a mismatch between auto-populated data and data in FORM GSTR-3B. It may be noted that auto-population is a functionality provided to taxpayers for facilitation purposes, taxpayers shall report the data as per their books of account or returns filed during the financial year. As per the instructions to Form GSTR 9, only as Table Entry 6A and Table Entry 8A shall be auto-populated. However in the portal in GSTR 9 many entries are being auto-populated.

It says, in Form GSTR 9, “taxpayers shall report the data as per their books of account or returns filed during the financial year.” So again, with this clarification, they have confused whether to fill GSTR 9 as per books of accounts or Returns.

g Many taxpayers have represented that Table 8 has no row to fill in credit of IGST paid at the time of import of goods but availed in the return of April 2018 to March 2019. Due to this, there are apprehensions that credit which was availed between April 2018 to March 2019 but not reported in the annual return may lapse. For this particular entry, taxpayers are advised to fill in their entire credit availed on import of goods from July 2017 to March 2019 in Table 6(E) of FORM GSTR-9 itself. IN table 8 there was no entry fto show IGST on goods imported in F.Y. 17-18 but ITC in F.Y. 18-19.

It is clarified that said details is to be mentioned in Table Entry No 6E. This may give difference, at Entry No 6J and also it will add un reconciled item for Form GSTR 9C.

There was a mistake in the drafting of the form and through this clarification, there is a trail to cover the error. However the clarification will lead to mismatch at Entry No. 6J as provided above.

h Payments made through FORM DRC-03 for any supplies relating to period between July 2017 to March 2018 will not be accounted for in FORM GSTR-9 but shall be reported during reconciliation in FORM GSTR-9C. As per Para (e) the additional liability can be paid in Form GSTR 9. However in this para it is said that the additional liability shall not be reported in GSTR C7 but shall be reported  as reconciliation item in GSTR 9C. This is again a confusing clarification.
i All the taxpayers are requested to file their Annual Return (FORM GSTR-9) at the earliest to avoid last minute rush. The due date was already extended twice, there does not seem to be any further extension in spite of the various confusions in the form

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3 Comments

  1. KIRAN BHASKAR KHAIRNAR says:

    We are filling GSTR 9 for FY 2017-18. GST is Implemented from July 2017, While filing of GSTR9 we need to fil data for FY 2017-18, i mean it from 1st April 2017- 31st March 2018.
    My query is whether is there any obligation for declaration for turnover under VAT period i.e. 1st April 2017 to 30th June 2017

  2. Preeti Bhardwaj says:

    I am also confuse in filling the form.
    What need to be fill in case of IGST paid on Import of Goods in Column 6E (I have not availed any IGST during the FY17-18 as No Sale has been done in FY 17-18 but I have paid IGST on Import of Goods)
    I am confused between language availed (6 E) and and IGST Paid in Column 8.
    If I leave the column 6E blank and put that paid amount in Column 8 only than it is going to show differences as per Auto-populated IGST Input and Total IGST.

    How to do it?

  3. CA ASHISH KHANDELWAL says:

    AS PER CLAUSE d of clarification issued

    Supplies declared in July to March 18 in GSTR 3B shall be declared in Part II and Supplies declared in April 18 to March 19 in GSTR 3B shall be declared in Part V.
    But since additions/Reduction by amendment in supplies to be declared by taking GSTR-3B as base. So original figures of outward supplies and taxes are also to be taken from 3b.
    gstr 3b was not prepared by dividing B2B and B2C supplies seperately. So it will highly increase complications.
    Also as per circular Circular No. 7/7/2017-GST
    In case the registered person intends to amend any details furnished in FORM GSTR3B, it may be done in the FORM GSTR-1 or FORM GSTR-2, as the case may be
    For example, while preparing and furnishing the details in FORM GSTR-1, if the outward supplies have been under reported or excess reported in FORM GSTR-3B, the same maybe correctly reported in the FORM GSTR-1
    So as per that circular, GSTR 1 should be treated as rectified and final.

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