CA Shubham Kumar
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.
Changes in Form GSTR-9
Significant changes are below for FY 2017-18 and FY 2019-20.
|
Table No. |
Particular |
Changes |
|
4B to 4E |
Detail of advances, inward and outward supplies |
Can fill net of credit/ debit note & amendments (if any difficulty in reporting such details) |
|
5A to 5B |
Detail of outward supply on which tax not paid |
Can fill net of credit/ debit note & amendments (if any difficulty in reporting such details) |
|
5D to 5F |
Exempted, Nil rated & Non-GST Supply |
Can fill net of credit/ debit note & amendments (if any difficulty in reporting such details) & if bifurcation is not available, then can fill detail only in 'Exempted Row.' |
|
6B |
Bifurcation of inward supply between inputs, capital goods, and input services |
Can report the entire tax credit under the 'inputs' row only. |
|
6C & 6D |
Bifurcation of inward supply liable to reverse charge |
Can report the entire tax credit under the 'inputs' row only and report the consolidated details in Table 6D only. |
|
6E |
Bifurcation of Import of Goods |
Can report the entire tax credit under the 'inputs' row only. |
|
7A to 7H |
Detail of ITC reversed |
Can report the entire amount under Table 7H only, but reversal on account of Tran forms are to be mandatorily reported. |
|
8A to 8D |
Mapping with GSTR-2A |
Option to upload the details in PDF format in Form GSTTR-9C (without the CA certification) |
|
12 |
Reversal of ITC during next year |
Option to not fill this table. |
|
13 |
ITC availed for the previous financial Year |
Option to not fill this table. |
|
15A to 15D |
Particulars of Refund |
Option to not fill this table. |
|
15E to 15G |
Particulars of Demands |
Option to not fill this table. |
|
16A to 16C |
Composition taxpayer, Deemed supply & goods sent on approval basis |
Option to not fill this table. |
|
17, 18 |
HSN for outward and Inward supply |
Option to not fill this table. |
Changes in Form GSTR-9C
Significant changes are below for FY 2017-18 and FY 2019-20.
|
Table No. |
Particular |
Changes |
|
5B to 5N |
Reconciliation of Turnover |
Option to not fill this detail. If adjustment required, then the same may be reported in Table 5O. |
|
12B & 12C |
Reconciliation of ITC |
Option to not fill this detail. |
|
14 |
Nature wise ITC |
Option to not fill this detail |
- In Part-B, Certification word 'True and Correct' has been substituted with 'True and Fair.'
- Cash flow statement is not required for non- corporate entities.
The author can also be reached at cashubham2014@gmail.com
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