GST Articles
Important Changes in Form GSTR-9 and GSTR-9C
Important Changes in Form GSTR-9 and GSTR-9C
New hurdle in GST compliances by the Government
The government changed the Rules & Conditions for claiming the Input Tax Credit (ITC) in GSTR-3B CBIC has inserted the new Sub-rule (4) to Rule 36 with effect from 09.10.2019
ITC claim restricted to 120% of GSTR 2A : Detailed analysis
The government has taken a pre-emptive action to curb incorrect Input Tax Credit (ITC) claims after various frauds were unearthed in the past year on claimed ITC on fake invoices, or through physically non-existent businesses.
Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST
The Hon'ble HC, Madras in the matter of M/s Sutherland Global Services Private Limited v. Assistant Commissioner CGST and Central Excise, has allowed the writ petition challenging the denial of transitional credit of Education Cess ("EC"), Secondary and Higher Education Cess ("SHEC") and Krishi Kalyan Cess ("KKC") into GST regime through the TRAN-1 declaration.
Changes made in GSTR-9 and GSTR-9C
Tabular explanation of amendments to Annual return (GSTR-9) and Reconciliation statement (GSTR-9C) under GST
Recent changes for GSTR 9 & 9C dated Nov14, 2019
The CBIC, vide Notification No. 56/2019 - Central Tax dated November 14, 2019, has made certain amendments to simplify the Form GST GSTR 9 & GSTR 9C to ensure easier return filing by taxpayers.
GSTR-9 and GSTR-9C Simplified
The Government on the 14th of November decided to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to 31st December 2019 and for Financial Year 2018-19 to 31st March 2020. The Government also decided to simplify these forms by making various fields of these forms as optional.
Simplification of Form GSTR-9 & 9C
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.
GST Audit Report 2017-18, lots of load to upload
GST Audit Report 2017-18, lots of load to upload
Simplification and extension of date for GSTR-9 and GSTR-9C
Amendments made in GSTR-9 and GSTR-9C after the release of notification about simplification and extension of the due date for filing Annual Return - GSTR-9 and Audit Report - GSTR-9C
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