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CBIC has issued Notification no. 56/2019 – Central Tax dated: 14th November 2019 on simplification on GSTR-9 & 9C for FY 2017-18 and 2018-19.
Changes in Form GSTR-9
Significant changes are below for FY 2017-18 and FY 2019-20.
| Table No. | Particular | Changes |
| 4B to 4E | Detail of advances, inward and outward supplies | Can fill net of credit/ debit note & amendments (if any difficulty in reporting such details) |
| 5A to 5B | Detail of outward supply on which tax not paid | Can fill net of credit/ debit note & amendments (if any difficulty in reporting such details) |
| 5D to 5F | Exempted, Nil rated & Non-GST Supply | Can fill net of credit/ debit note & amendments (if any difficulty in reporting such details) & if bifurcation is not available, then can fill detail only in “Exempted Row.” |
| 6B | Bifurcation of inward supply between inputs, capital goods, and input services | Can report the entire tax credit under the “inputs” row only. |
| 6C & 6D | Bifurcation of inward supply liable to reverse charge | Can report the entire tax credit under the “inputs” row only and report the consolidated details in Table 6D only. |
| 6E | Bifurcation of Import of Goods | Can report the entire tax credit under the “inputs” row only. |
| 7A to 7H | Detail of ITC reversed | Can report the entire amount under Table 7H only, but reversal on account of Tran forms are to be mandatorily reported. |
| 8A to 8D | Mapping with GSTR-2A | Option to upload the details in PDF format in Form GSTTR-9C (without the CA certification) |
| 12 | Reversal of ITC during next year | Option to not fill this table. |
| 13 | ITC availed for the previous financial Year | Option to not fill this table. |
| 15A to 15D | Particulars of Refund | Option to not fill this table. |
| 15E to 15G | Particulars of Demands | Option to not fill this table. |
| 16A to 16C | Composition taxpayer, Deemed supply & goods sent on approval basis | Option to not fill this table. |
| 17, 18 | HSN for outward and Inward supply | Option to not fill this table. |
Changes in Form GSTR-9C
Significant changes are below for FY 2017-18 and FY 2019-20.
| Table No. | Particular | Changes |
| 5B to 5N | Reconciliation of Turnover | Option to not fill this detail. If adjustment required, then the same may be reported in Table 5O. |
| 12B & 12C | Reconciliation of ITC | Option to not fill this detail. |
| 14 | Nature wise ITC | Option to not fill this detail |
- In Part-B, Certification word “True and Correct” has been substituted with “True and Fair.”
- Cash flow statement is not required for non- corporate entities.
Shubham Kumar
Chartered Accountant
Mail: [email protected]
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