Background:

In terms of section 44 of the CGST Act, 2017 (‘Act’) every registered person is required to file the Annual Return in Form GSTR-9, irrespective of turnover limit on or before 31st December of the following financial year. However, notification No. 47/2019 – Central Tax dated 09.10.2019 as amended by notification No.  77/2020 – Central Tax dated 15-10-2020 provided an option to the registered persons whose aggregate turnover does not exceed Rs.2 crores for the F.Y. 2017-18, 18-19 and 19-20 for furnishing the annual return

As of now the due date for filing of Annual Return for the F.Y.2019-20 is 28.02.2021 as per notification No. 95/2020-Central Tax dated 30.12.2020. 

Summary of turnover limit for F.Y.2019-20 would be as follows

S. No Turnover limit GSTR-9 GSTR-9C
1 Up to Rs 2 Crores Optional Not applicable
2 More than Rs. 2 Crores and up to Rs. 5 Crores. Applicable Not applicable
3 More than Rs. 5 Crores Applicable Applicable

Table wise applicability of GSTR-9 for the F.Y,2019-20 would be as follows:

Table Particulars F.Y. 2017-18 and 18-19 F.Y. 2019-20
4 Details of advances, inward and outward supplies made during the financial year on which tax is payable

i. Table 4A,4B, 4C, 4D, 4E and 4F

ii. Table 4I, 4J, 4K, and 4L (credit notes, debit notes, and Amendments)

Mandatory

Optional to fill these details separately or can be clubbed with Table 4B to 4E.

Mandatory

Optional to fill these details separately or can be clubbed with Table 4B to 4E.

5 Details of Outward supplies made during the financial year on which tax is not payable

i. Table 5A, 5B, and 5C

ii.Table 5D, 5E, 5F I. e. exempt. Nil rated and non GST supplies 

iii. Table 5H, 5I, 5J, and 5K (credit notes, debit notes, and Amendments)

Mandatory Consolidated information can be disclosed in the exempted row.

Optional to fill these details separately or can be clubbed with Table 5A to 4F

Mandatory Consolidated information can be disclosed in the exempted row.

Optional to fill these details separately or can be clubbed with Table 5A to 4F

6 Details of ITC availed during the financial year 6A – Auto populated figure from GSTR-2A 

6B- Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

6C- Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid &ITC availed

And

6D- Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed

6E- Import of goods (including supplies from SEZs

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 

option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6Cand 6D in Table 6D only

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

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

 Input and input services: Optional to provide breakup or can be disclosed in inputs only.

Capital goods: should be shown separately option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only

Input and input services: Optional to provide breakup or can be disclosed in inputs only.

Capital goods: should be shown separately 

Input and input services: Optional to provide breakup or can be disclosed in inputs only.

Capital goods: should be shown separately

7 Details of ITC Reversed and Ineligible ITC for the financial year option to either fill his information on reversals separately in Table 7A to7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported option to either fill his information on reversals separately in Table 7A to7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported
8 Other ITC related information 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) No such option
9 Details of tax paid as declared in returns filed during the financial year Mandatory Mandatory
10 & 11 Supplies / tax declared through Amendments (+) (-) (net of credit /debit notes)

  • Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A,Table 9B and Table 9C of FORM GSTR-1 of next financial year
 

Mandatory

 

Mandatory

12 & 13 Reversal of ITC availed during previous financial year

And

ITC availed for the previous financial year

Optional Optional
14 Differential tax paid on account of declaration in 10 & 11 above    
15 Particulars of Demands and Refunds Optional Optional
16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Optional Optional
17 & 18 HSN Wise Summary of outward supplies

And

HSN Wise Summary of Inward supplies

Optional Optional

(For any feedback/queries mail to [email protected])

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16 Comments

  1. Akshath Jain says:

    Rate wise taxability on outward supply as disclosed in Table 9. The auditor has relied on information as provided by management /the basis of books of Account. Auditor has reconciled only rate as per books of account and rates declared in GST returns. We have not verified the accuracy and correctness of classification in books of account as same has also been suggested vide para h of the press release dated 3rd July 2019. Does this press release still holds valid???

  2. Himanshu says:

    Dear Sir
    Many Thanks for this useful comparision
    However wanted to know Whether in 2019-20 GSTR-9C expneses wise details is mandatory ?

  3. Niraj Jain says:

    Sir, I think there is a small typographical mistake in Table 6 as Table 6A provides auto-populated from GSTR-3B return and not GSTR-2A.

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