ICICI

Changes in Annual Return GSTR-9

Kusum Gandhi 
on 20 November 2019


As per Notification No.56/2019 Central Tax dt. 14.11.2019 issued by CBIC following changes in GSTR-9 –

Table No.

Particular

New Changes

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

4B

Supplies made to registered persons (B2B)

Registered person shall have option to fill net of credit/ debit note & amendments ,if any difficulty in reporting such details.

4C

Zero rated supply (Export) on payment of tax (except supplies to SEZs)

4D

Supply to SEZs on payment of tax

4E

Deemed Exports

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

5A

Zero rated supply (Export) without payment of tax

Registered person shall have option to fill net of credit/ debit note & amendments ,if any difficulty in reporting such details.

5B

Supply to SEZs without payment of tax

5C

Supplies on which tax is to be paid by the recipient on reverse charge basis

5D

Exempted

Registered person shall have option to fill net of credit/ debit note & amendments ,if any difficulty in reporting such details

and

if bifurcation is not available, then shall have an option to fill detail only in “Exempted Row.”

5E

Nil Rated

5F

Non-GST supply (includes ̳no supply‘)

6.Details of ITC availed during the financial year

6B

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

Registered person shall have option to report the entire ITC under the “inputs” row only.

6C

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

Registered person shall have option to report the entire ITC under the “inputs” row only.

and

report the consolidated details in Table 6D only.

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)

Registered person shall have option to report the entire ITC under the “inputs” row only

7. Details of ITC Reversed and Ineligible ITC for the financial year

7A

As per Rule 37

Register person shall have option to report the entire amount under Table 7H only,

but

reversal on account of Tran forms are to be mandatorily reported.

7B

As per Rule 39

7C

As per Rule 42

7D

As per Rule 43

7E

As per section 17(5)

7F

Reversal of TRAN-I credit

7G

Reversal of TRAN-II credit

7H

Other reversals (pl. specify)

8.Other ITC related information

8A

ITC as per GSTR-2A (Table-3 & 5 thereof)

Option to upload the details in PDF format in Form GSTR-9C ,without the CA certification

8B

ITC as per sum total of 6(B) and 6(H) above

8C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to March, 2019

8D

Difference[A-(B+C)]

12

Reversal of ITC availed during previous financial year

Option to not fill this table.

13

ITC availed for the previous financial year

15. Particulars of Demands and Refunds

15A

Total Refund claimed

Option to not fill this table.

15B

Total Refund sanctioned

15C

Total Refund Rejected

15D

Total Refund Pending

15E

Total demand of taxes

15F

Total taxes paid in respect of E above

15G

Total demands pending out of E above

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

16A

Supplies received from Composition taxpayers

Option to not fill this table.

16B

Deemed supply under Section 143

16C

Goods sent on approval basis but not returned

17

HSN Wise Summary of outward supplies

Option to not fill this table

18

HSN Wise Summary of Inward supplies

Option to not fill this table

Disclaimer: The contents of this article are solely for informational purpose. It does not constitute professional advice or a formal recommendation. No part of this article should be distributed or copied without express written permission of the author.


Recommended Read




Popular Articles



CCI Articles

submit article

Stay updated with latest Articles!






close
GST Live Class