Simplification of Annual GST Return form GSTR-9 & GSTR-9C

Simplification of Annual GST Returns vide Notification No. 56/2019 – Central Tax dated 14^th November, 2019 

A. Taxpayers not required to provide

• split of input tax credit availed on inputs, input services and capital goods and
• HSN level information of outputs or inputs, etc.

for the financial year 2017-18 and 2018-19.

B. Following fields in GSTR-9 made optional –

• Table 12 & 13( Amendments), 15A to 15D( Refund details), 15E to 15G( Demands), 16A( Supplies received from
  composition taxpayer), 16B( Deemed supplies from principle to job worker), 16C( Deemed supplies which were sent on approval basis)
• 4B to 4E; 5A to 5F- Option to fill net of credit/debit notes and amendments
• 5D, 5E & 5F- Option to fill all( exempt, nil rated and non GST) in exempt category
• 6A to 6E- Option to fill all credit in input only; split of input tax credit availed on inputs, input services and capital goods not required
• 6C & 6D- Option to fill details( RCM ITC) in table 6D only
• 7A to 7H- Option to fill all details ( Credit reversal) in table 7H only
• 8A to 8D- Option to upload details of these tables ( Details of ITC) in pdf format in GSTR-9C
• 17 & 18( HSN wise details of inputs or outputs)

C. For 2018-19, GSTR-2A as on 01.11.2019 will be auto-populated

D. Following fields in GSTR-9C made optional–

• 5B to 5N; Make adjustments in 5O
• 12B( ITC booked in earlier FY but availed in current FY), 12C (ITC booked in current FY but not availed) and 14- Optional

E. In Part B- certification words “true and correct” replaced by “true and fair”

F. Part B of GSTR-9C

• In 1C, Cash flow statement is to be submitted only if available

G. Certification by CA amended as under-

• In My/our opinion and to the best of my/our information and according to examinations of books of accounts including other relevant documents and explanations given to me/us, the particulars given in the said Form No GSTR9C are true and fair correct subject to…………………..

Source- NACIN