Article explains Changes in Filing Requirements Form GSTR 9 & GSTR 9C, Simplifications made in Form GSTR-9, Simplifications made in Form GSTR-9C, Solution to issue of ITC auto populated in Table 8 A does not match figures of Form GSTR 2A in Form GSTR 9 and Solution to the issue of taxpayer who are Unable to upload Balance Sheet and P & L A/c (Form GSTR- 9C).
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Changes in Filing Requirements Form GSTR 9 & GSTR 9C
1. Filing made optional for Aggregate Turnover (PAN based) up to as, 2 Crore. (calculated from 1st July, 2017 to 31st March, 2018, for FY 2017-18)
2. The simplifications notified in Form GSTR-9 and Form GSTR-9C effective only for FY 2017-18 and 2018-19
3. For FY 2017-18, the last date for filing GSTR-9 and GSTR-9C extended to 31st Jan, 2020.
4. For FY 2018-19, the last date for filing GSTR-9 and GSTR-9C extended to 31st March, 2020.
Simplifications made in Form GSTR-9
1. In Tables 4B to 4E and 5A to 5F, taxpayers given an option to fill details net of CN, DN and amendments.
2. Option to fill exempt, NIL rated and Non GST supplies on consolidated basis in Table 5D.
3. ITC bifurcation into inputs, capital goods and input services made optional. Can be reported in inputs row only.
4. ITC related to RCM goods from Registered and Unregistered can be merged and reported in Table 6D.
5. Entire ITC reversal (as per Rule 37, 39, 42, 43 & Sec 17 (5)) can be reported in Table 7H.
6. Reversal on a/c of TRAN-1 (Table 7F) and TRAN-2 (Table 7G) to be reported separately in respective tables.
7. Tables 12, 13, 15 to 18 now made optional.
8. Option to upload other ITC related information in Tables 8A to 8D, duly signed in pdf format in GSTR-9C without CA certification.
Simplifications made in GSTR 9C
1. Not mandatory to attach cash flow statement.
2. Instead of ‘True & Correct’ opinion Auditor required to give ‘True & Fair’ opinion.
3. Table 14 made optional.
4. Option provided not to fill ‘ITC booked in previous FY claimed in current FY, and, ITC booked in current FY to be claimed in next FY’ in Table 12.
5. Option provided not to fill unbilled revenue, unadjusted advances & other entries in Table 5. Any adjustments requiring reporting can be entered in Table 5 O.
ITC auto populated in Table 8 A does not match figures of Form GSTR 2A in Form GSTR 9
1. Figures in GSTR 2A flow from GSTR 1 filed by your supplier taxpayer. If it has not been filed by supplier taxpayer till 30th April, 2019, for FY 2017- 18, this amount will not flow into Table 8A of Form GSTR-9.
2. Figures for FY 2017-18, reported by supplier taxpayer in GSTR-1 after 30th April, 2019, will reflect in your GSTR-2A but will not be auto populated in Table 8A of GSTR 9.
(Please note that after recent changes taxpayers are also given an option to upload ITC related information in Tables 8A to 8D of GSTR-9, duly signed in pdf format in GSTR-9C without CA certification)
Unable to upload Balance Sheet and P & L A/c (Form GSTR- 9C)
1. One of the possible reasons could be that key words i.e. Balance Sheet/ Profit and Loss Account/ Income and Expenditure Statement, if uploaded in your office network, may be denied upload by firewall/ content security filter, as these contain sensitive information. Ask your Administrator to allow upload of such documents.
2. An open network can also be used to upload these documents.
Easy to say anything but practically to work is very difficult.