Simplification of Form GSTR-9 & GSTR-9C for FY 2017-18 & FY 2018-19

(CGST rules amended via Notification no. 56/2019 – Central Tax dated 14.11.2019)

Simplification of Form GSTR-9

Table Particulars Remarks
4B, to 4E Details of advances, inward and outward supplies made during the financial year on which tax is payable This table can be filled net of credit notes, in case there is some difficulty separating details
4I, 4J, 4K, 4L CN, DN, amendments These can be netted off in Table 4B to 4E
5D, 5E, 5F Exempted, Nil rated, Non-GST Taxpayers have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only
5A, to 5F Details of Outward supplies made during the financial year on which tax is not payable This table can be filled net of credit notes, in case there is some difficulty seperating details
5H, 5I, 5J, 5K CN, DN, amendments These can be netted off in Table 5A to 5F
6B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Taxpayers have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only
6C & 6D Inward supplies received from unregistered / registered persons liable to reverse charge (1) Taxpayers have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only
(2) Taxpayers have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only
6E Import of goods (including supplies from SEZs) Taxpayers have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the “inputs” row only.
7A to 7E Details of ITC reversed Taxpayers have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only
8A to 8D ITC as per GSTR-2A & comparison For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)
12 Reversal of ITC availed during previous financial year Optional
13 ITC availed for the previous financial year Optional
15A, 15B, 15C, 15D, 15E, 15F, 15G Particulars of Refunds & demands Optional
16A, 16B & 16C Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Optional
17, 18 HSN summary for outward supplies and inward supplies Optional

Note:

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

2. Relevant fields / columns for FY 2018-19 have been inserted in GSTR-9

Simplification of Form GSTR-9C

1. Cash flow statement to be reported only if applicable.

2. ‘True & correct’ substituted with ‘True & fair’ now.

Table Particulars Remarks
5B Unbilled revenue at the beginning of Financial Year For FY 2017-18 and 2018-19, the registered person shall have an option to not fill these table separately. If there are any adjustments required to be reported then the same may be reported in Table 5O
5C Unadjusted advances at the end of the Financial Year
5D Deemed Supply under Schedule I  (+)
5E Credit Notes issued after the end of the financial year but reflected in the annual return
5F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
5G Turnover from April 2017 to June 2017
5H Unbilled revenue at the end of Financial Year
5I Unadjusted Advances at the beginning of the Financial Year
5J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
5K Adjustments on account of supply of goods by SEZ units to DTA Units
5L Turnover for the period under composition scheme
5M Adjustments in turnover under section 15 and rules there under
5N Adjustments in turnover due to foreign exchange fluctuations
12B ITC booked in earlier Financial Years claimed in current Financial Year Optional
12C ITC booked in current Financial Year to be claimed in subsequent Financial years Optional
14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Optional

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