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Clarity On Table Wise Applicability Of GSTR-9 For FY 2019-20

CA Sapna Ghelani 
on 23 January 2021

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GSTR-9

• Form GSTR-9 is an annual return to be filed once, for each financial year, by the registered taxpayers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc in this return.

• Notification No. 77/2020 - Central Tax dated 15-10-2020 gives benefit of optional filing of annual return for registered persons whose aggregate turnover in a financial year does not exceed Rs 2 crore, for FY 2019-20 as well. The benefit was also there for Financial Year 2017-18 and 2018-19.

GSTR-9C

• GSTR-9C is a statement of reconciliation between the Annual Returns in GSTR-9 filed andthe figures as per the audited annual Financial Statements of the taxpayer.

• Every registered person whose turnover during a financial year exceeds the prescribed limit of rupees five crores shall get his accounts audited by a chartered accountant or a cost accountant.

Generally, the due date for filing Form GSTR-9 for a particular financial year is 31st December of subsequent financial year but for FY 2019-20CBIC has vide Notification No. 95/2020- Central Tax dated -30th December 2020 extended the due date for filing Annual Return in form GSTR 9 and GSTR 9C from 31st December 2020 to 28th February 2021.

Clarity On Table Wise Applicability Of GSTR-9 For FY 2019-20

Applicability of GSTR-9 and GSTR-9C

Particulars

GSTR-9

GSTR-9C

If Turnover is upto Rs.2 Crore

Optional

Not applicable

If Turnover is more than Rs. 2 Crores and up to Rs. 5 Crores.

Applicable

Not Applicable

If Turnover is more than Rs. 5 Crores.

Applicable

Applicable

Recently, there has been a lot of confusion amongst the registered persons regarding the applicability of tables in GSTR -9 for FY 2019-20. Whether the tables applicable in FY 2017-18 & FY 2018-19 are optional or mandatory for FY 2019-20 has been clarified as under:

Table No.

Particulars

For FY 2017-18 & FY 2018-19

For FY 2019-20

4

Details of advances, inwards and outward supplies made during the financial year on which tax is payable.

· Table 4A,B,C,D,E,F

· Table I,J,K,L

Mandatory

There is an option to fill these details separately or can be clubbed with Table 4B to 4E.

Mandatory

There is an option 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-

· Table 5A,B,C

· Table5D,E,F(Exempted,Nil Rated,Non GST Supplies)

· Table 5H,I,J,K(Credit Notes,Debit Notes,Supplies declared/reduced through amendments)

Mandatory

The consolidated details can be disclosed in the exempted row.

There is an option to fill these details separately or can be clubbed with Table 5A to 5F

Mandatory

The consolidated details can be disclosed in the exempted row.

There is an option to fill these details separately or can be clubbed with Table 5A to 5F

6

Details of ITC for the financial year.

6A - Total amount of ITC availed through form GSTR-3B (Auto Populated Figure)

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)

There is 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.

Also, there is an option to either report Table 6C and Table 6D separately or report the total details of Table 6Cand 6D in Table 6D only.

For Input and input services: There is anoption to provide breakup separately or can be disclosed in inputs section only.

Capital goods: Capital Goods should be shown separately.

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

7

Details of ITC Reversed and Ineligible ITC for the financial year

There is an option to either fill information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only.

However, there is mandatory reporting of reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G)

There is an option to either fill information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only.

However, there is mandatory reporting of reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G)

8

Others details of ITC

There is an option to upload the details for the entries in PDF format in Table 8A to 8D in FORM GSTR-9C (without the CA certification)

There is no such optionfor FY 2019-20

9

Details of tax paid as declared in returns filed during the financial year

Mandatory

Mandatory

10 & 11

Supplies / tax declared/reduced through Amendments (+) (-) (net of credit /debit notes)

Mandatory

Mandatory

12 & 13

Reversal of ITC availed during previous financial year and ITC availed for the previous financial year.

Optional

Optional

15

Particulars of demand and refund

Optional

Optional

16

Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis.

Optional

Optional

17

HSN Outward

Optional

Optional

18

HSN Inward

Optional

Optional

 
 

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