Last month the government extended the due date for filing GSTR-9 and GSTR-9C For filing GSTR-9 & GSTR-9C the due dates are extended up to 31st December 2019 for FY 2017-18 and 31st March 2020 for FY 2018-19. So you can also file GSTR 9, 9C via Gen GST Software before the due date and avoid penalty. Additionally, the CBIC also simplified and modified forms GSTR-9 and GSTR-9C and makes several fields of these forms optional. These all changes and extending the due date are a very big relief for taxpayers. All the changes done by CBIC are listed below.

Now Simplified GSTR-9 and GSTR-9C Forms for Taxpayers

  • Instead of reporting separately, taxpayer is now able to report in the values net of credit/ debit notes, and amendments.
  • An option is now provided to taxpayer to fill a single consolidated figure of supplies exempted from GST during the year.
  • An option is now available for taxpayers which can be used to provide the complete ‘ITC’ under the ‘inputs’ row only.
  • A Taxpayer can now upload details of ITC in PDF format in GSTR-9C with a new option and now they don’t need any certification of a CA.


New Changes Under GSTR-9 & GSTR-9C

Information Now Optional for Taxpayers

Following Terms or Informations are now converted to Optional:

  • Reversal of ITC which is availed in the or during the previous financial year
  • Pending, Refunds claimed, sanctioned and rejected during the year.
  • Pending demands, tax paid, and Tax demands for the given year.
  • Supplies received via deemed supply (under section 143), Not returned commodities which are sent on the basis of approval and composition taxpayers,
  • Summarised details of outward and inward supplies HSN-wise.

Modifications in GSTR-9C Form:

  • Filling details of ITC reconciliation for previous financial years i.e 2017-18 as well as 2018-19, has now turned out to be optional.
  • Turnover adjustment details reporting has now also been made optional.

What Should a Taxpayer Do?

1. A taxpayer need to utilize the extended time and they have to make sure to fill the GSTR-9 & GSTR-9C are filed on time.

2. If Businesses failed to fill the same in due date last time, then they have to solve those issues and fill both in due time with proper procedure. Any Taxes unpaid should be paid immediately.

3. A Taxpayers need to follow and apply the clarifications regularly. It will also keep authorities updates so so that they can do all the required changes.

Extension in due date with all new modifications in GSTR-9 and GSTR-9C is surely beneficial and a relief for all taxpayers. Extension in due date this time is the fourth extension so far, It comes after the report of technical glitches while the taxpayers are filing the returns. With these steps the Government expecting that all taxpayers would be able to file GSTR-9 (Annual Returns) and GSTR-9C (Reconciliation Statement) in time for the financial year 2017-18 and 2018-19.

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I am Shyam Singh, a professional content writer, and digital marketer having more than 2+ Years of Experience in outreach content in GST (Goods and Services Tax) and Income tax. I do publish GST and Income tax content along with an everyday guide to professional business websites and portals. You ca View Full Profile

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  1. ASHOK KANUNGA says:

    A Taxpayer can now upload details of ITC in PDF format in GSTR-9C with a new option and now they don’t need any certification of a CA.

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January 2021