Snapshot of important amendments in GSTR -9 and GSTR – 9C as made by CBIC vide Notification 56/2019-Cerntral Tax Dated 14.11.2019.

Amendments in GSTR 9

  • Now outward supply after adjustment on account of debit note, credit note and amendments against Sl 4B to 4E
  • If exempted, nil rated and non gst are not segregated then it may be shown under exempted against 5D
  • Now non taxable outward supply after adjustment on account of debit note, credit note and amendments against Sl 5A to 5F
  • Inward supply from unregistered or registered liable for RCM may be shown in 6D I.e. inward supply from registered persons
  • Reversal of credit may be shown in  7H only without segregation. But TRANS reversal to be shown separately
  • Now segregation of ITC in table 6 of GSTR 9 has been made optional
  • Reversal of credit may be shown in  7H only without segregation. But TRANS reversal to be shown separately
  • A person if opts not to fill table 8 reco of GSTR – 9 he may upload reco of this table in pdf as attachment with GSTR 9C (without CA certification)
  • Table 15 to Table 18 optional for FY 17-18 and 18-19

Amendments in GSTR 9 C

  • Turnover reconciliation in single column 5O
  • Table 14 of GSTR 9 C expense wise break up of ITC now made optional
  • Cash flow required, only if available.

Disclaimer : This is authors own interpretation of CGST (Seventh Amendment) Rules, 2019 notified on 14th November 2019 vide Notification 56/2019-Cerntral Tax Dated 14.11.2019.

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Qualification: CA in Practice
Company: Khetan Rajesh Kumar & Co.
Location: Patna, Bihar, IN
Member Since: 03 Sep 2019 | Total Posts: 2

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