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.

In Form GSTR 9 and GSTR-9C  the registered person has got the following options for FY 17-18 and 18-19:

1. The registered person has an option to fill Table 4B to Table 4E net of credit notes, debit notes, and amendments in case there is any difficulty in reporting such details separately in this table.”

2. Under Non-GST supply (5F) the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only.

3. The registered person shall have an option to fill Table 5A to Table 5F net of credit notes, debit notes, and amendments in case there is any difficulty in reporting such details separately in this Table.

4. In table 6B, 6C, and 6 D the registered person shall have an option to either report the breakup of the input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.”

 5. The government has also given an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.”

 6. The taxpayer has an option to either fill his information on reversals separately in Table 7A to 7E 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.

7. In table 8C aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes the supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.”

8. The registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).

9. There is an option to not fill details against serial number 15A, 15B, 15C, 15D, 15E, 15F, and 15G.

10. The registered person shall have an option to not fill details against serial number 16A, 16B, 16C.

11. An option to not fill Table 17 and Table 18 has also been provided.

Are you satisfied with the above changes introduced in GSTR-9 and GSTR-9C?