Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C
Furnishing of Annual Return by Small Supplier
Registered Person had the option to not to file the Annual Return GSTR 9 provided the Aggregate Turnover does not exceed Rs. 2 crore vide Notification No- 47/2019 Central Tax dated 9th October 2019.
FY 2019-20 and Onward- Every Registered Person irrespective of the turnover has to file GSTR 9.
GSTR 9 (Annual Return)
√ Table 4- Details of Outward Supplies can be reported with net off Credit Notes in GSTR 9 for FY 2017-18 and FY 2018-19.
√ Table 4- Details of Outward Supplies can be reported with net off Debit Notes in GSTR 9 for FY 2017-18 and FY 2018-19.
√ Credit of Input Tax on Inputs, Input Services and Capital Goods had the option to report the amount in consolidated manner under head Inputs
√ Table 7H- Registered Person had the option to report reversal under various heads in consolidated manner under Table 7H
√ Table 8 GSTR 2A- Reporting in Table 8 was optional subject to conditions
√ Table 15 Report of Refunds and Demands was optional
√ Table 16- Information about the supplies from composition taxpayers was optional
√ Table 17- Reporting of HSN Wise Outward was optional
√ Table 18- Reporting of HSN Wise Inward Supplies was Optional
Summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.
GSTR 9C (Reconciliation Statement)
√ Table 14 of GSTR 9C- Reporting of Expense wise credit of input tax is optional