Press Release

Ministry of Finance

Clarifications on filing of Annual Return (FORM GSTR-9)

Posted On: 04 JUN 2019

Clarifications on filing of Annual Return (FORM GSTR-9)

The last date for filing of Annual return in FORM GSTR-9 is 30th June 2019. The trade and industry have raised certain queries with respect to filing of this Annual return which are being clarified as fol lows:

a) Information contained in FORM GSTR-2A as on 01.05.2019 shall be auto-populated in Table 8A of FORM GSTR-9.

b) Input tax credit on inward supplies shall be declared from April 2018 to March 2019 in Table 8C of FORM GSTR-9.

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.

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 GSTR­3B between April 2018 to March 2019 then such supply shall be declared in Pt. V of FORM GSTR-9.

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.

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.

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 wailed in the return of April 2018 to March 2019. Due to this, there are apprehensions that credit which was wailed 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 wailed on import of goods from July 2017 to March 2019 in Table 6(E) of FORM GSTR-9 itself.

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.

2. All the taxpayers are requested to file their Annual Return (FORM GSTR-9) at the earliest to avoid last minute rush.

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This is Saurabh Sharma, I m a huge people person working as a Media Coordinator in Techjockey. I m also a blogger and working in this industry from past 3 years. My blog covers several topics like Salon Management software, hospital management software and accounting software and more software relat View Full Profile

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7 Comments

  1. JAI BHAGWAN says:

    Respected sir, In the month of feb 2018 i found that GST3B is filed NiL, due to software problem . but we did not claim ITC for the month of feb 2018 till now.
    although we have both side same amount payable and receivable. can we claim ITc in the GStR9

  2. Sir, how to avoid reversal input tax if the invoice not displayed in GSTR2A?, if supplier upload the invoice in the next year instead of current year. eg: supplier raised invoice in the year 2017-18 and issued invoice to the buyer in the same year. But in his GSTR1 he upload the invoice in 2018-19. How can buyer show this in GSTR9? Buyer availed input tax through GSTR3B in 2017-18. please claify sir.

    1. deepak sharma says:

      sir.
      1-itc not claim in 3B BUT full itc as per purchase bill show in 2A .
      2- Difference itc show in which coloumn in gstr-9 .and as per books itc show in gstr-9 in which coloumn

  3. gaurav bhansali says:

    one export bill of financial year 2017-18 lapse to file in GSTR-1 can i upload this bill in annual return…….?????///?

  4. ASHOK KUMAR KANUNGA says:

    HOW MANY GSTR-9 YOU HAVE FIELD
    ABOVE INFORMATION YOU HAVE TAKEN FROM GOVERNMENT PRESS RELEASE DATED 3rd OF JUNE

  5. G M DEVENDRAN says:

    for the suppliers at the time of bill GST IN MISTAKE AFTER MISMATCHED RECIPT FOUND AND REPORT WHOLE SALE SUPPLIERS THEY ARE NOT MODFIED AND ALSO THEY SAYS WHOLE SALE SUPPLIERS SAYSCONTROL POWER ALTERY GST IN VERY BIG COMPANY SIDE AND ALSO THE BILLS PAYMENTS OR MOSTLY BANKERS CHEQUES WITH BASED THE GST ARE ACCEPTE OR LIVE THE DIF TAX HOW SOLVE THE PROBLEMS PLEASE IGNORE

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