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Applicability of Form GSTR-9

For FY 2019-20, those registered persons whose aggregate turnover in a financial year does not exceed Two Crore rupees and who have not furnished the annual return under shall have the option to furnish the annual return.

Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.

(Notification No. 77/2020 Central Tax Rate dated 15/10/2020 read with Notification No. 47/2019 Central Tax Rate dated 09/10/2019)

Filing Of GSTR-9/9C For FY 2019-20

Applicability of Form GSTR-9C

Every registered person whose aggregate turnover exceeds Five Crore rupees shall get his accounts audited and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year

(Notification No. 79/2020 Central Tax Rate dated 15/10/2020)

Amendments in Form GSTR-9/9C for FY 2019-20 (Notification No. 79/2020 Central Tax Rate dated 15/10/2020)

Form GSTR-9

• For FY 2019-20, the registered person shall report the breakup of the input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only. (Table 6)


• In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here.

• Sr, No. 8A - For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table.

• For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.

• Following tables are optional in Form GSTR-9C

  • 5B, 5C, 5D, 5E, 5F, 5G, 5H, 5I, 5J, 5K, 5L, 5M, 5N ( If there are any adjustments required to be reported then the same may be reported in Table 5O)
  • 12B
  • 12C
  • 14.

• Following tables are optional in Form GSTR-9

  • 4I, 4J, 4K and 4L (Fill Table 4B to 4E, net of amendments/credit notes/debit otes)
  • 5D,5E and 5F (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)
  • 5I, 5J, 5K and 5L (Fill Table 5A to 5F, net of amendments/credit notes/debit notes)
  • the registered person shall have 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,
  • the registered person shall have 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.
  • Sr. No. 12 & 13
  • 15A, 15B, 15C and 15D
  • 15E, 15F and 15G
  • 16A, 16B and 16C
  • Table 17 and 18.

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Category GST, Other Articles by - CA Sachin Agarwal