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Guide for filling GSRT-9 for F.Y 2021-22  – Simplified

As we know due date of  filling GSTR-9 -31ST December 2022 so request of readers I have noted down some points to remember while filling GSTR-9-

1. Who have to file GSTR-9– Registered Taxpayers having aggregate turnover more than Rs 2 crore mandatory required to file GSTR-9.

2. Amendment in Tables of GSTR-9 –

I. Table No 4- Details of outward supply on which tax is payable

Earlier Table No 4I to 4L optional ( Credit /debit notes / supplies /tax/declared through amendments) i.e we can report net of debit/credit notes amendments but from F.Y 2021-22 it will be mandatory to report – all columns  of Table No 4.

II. Table No 5- Details of outward supply on which tax is not payable

Earlier Table No 5D to 5F related to exempted/Nil-rated/Non-GST supply was optional and we can report consolidated figure related to above but from F.Y 2021-22, registered person have to give separate information related to Non-GST supply and consolidated figures for exempted and Nil rated supply.

Option to Fill Table No 5 – net of credit/debit note amendments continues for F.Y 2021-22

Guide for filling GSRT-9 for F.Y 2021-22 - Simplified

III. Table No 6- Details of ITC availed during the F.Y –

Option to report break up of inputs and input services continues or entire amount as inputs but information regarding ITC related to capital goods need to be separately given.

Further, option to give information relating to ITC related to reverse charge related to registered person or un-registered person in Table No 6 D only i.e consolidated figure continues for F.Y 2021-22.

IV. Table No 7- Details of ITC reversed and Ineligible ITC during the year –

Option to report entire amount of reversal in Table 7H only continues for F.Y 2021-22 but reversals on account of transitional credit need to be separately given.

V. Table No 8-  other ITC related information– Taxpayers have to give information from Table No 8A to 8D and upload the same without CA certification in GSTR-9C.

VI. Table No 10,11,12 & 13 –Details of transactions reported in next financial year:

Option to give details of transactions reported in next F.Y continues for F.Y 2021-22

VII. Table No 15 and 16- Particulars of Demand and refund & Supplies received from composition taxpayers , deemed supply by job –worker and goods sent on approval basis : Option to fill details stated above continues for F.Y 2021-22

VIII. Table No 17- HSN-WISE summary of Outward supplies-

 Mandatory to report HSN summary of outward supplies for F.Y 2021-22-

√ Six digits HSN code for Turnover above 5 crores

√ Four Digits HSN code for all BTOB supplies up to Rs 5 crores.

IX. Table No 18- HSN wise summary of Inward Supplies- Option to fill Table No 18 continues for F.Y 2021-22

That s all for today – Take a note of all mandatory information as required to report ed for F.Y 2021-22 which was earlier optional before preparing for GSTR-9-Annual return.

Queries/doubts related to above mailed at mamta0581@gmail.com

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