The Central Board of Indirect Taxes and Customs has issued the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 to further amend the Central Goods and Services Tax Rules, 2017. Following three amendments have been made in the new Rules:
1. Rule 80 relating to Annual Return
CBIC has substituted the already existing Rule 80, with the following relevant text:
"Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner, provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A."
Furthermore, "Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B."
2. Instructions related to the filing of GSTR-9
CBIC has amended the instructions related to the filing of GST-9, with the following relevant text:
(a) in paragraph 4, - (A) after the word, letters and figures 'or FY 2019-20', the word, letters and figures 'or FY 2020-21' shall be inserted ; (B) in the Table, in second column, for the word and figures 'and 2019-20' wherever they occur, the word and figures ', 2019-20 and 2020-21' shall be substituted;
(b) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the letters and figures 'FY 2019-20', the letters, figures and word 'and 2020-21' shall be inserted ; (B) against serial numbers 6C and 6D, - (I) after the word, letters and figures 'For FY 2019-20', the word and figures 'and 2020-21' shall be inserted; (II) for the word and figures 'and 2019-20', the figures and word ', 2019-20 and 2020- 21' shall be substituted ; (C) against serial number 6E, for the letters and figures 'FY 2019-20', the letters, figures and word 'FY 2019-20 and 2020-21' shall be substituted ; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and word '2018-19 and 2019-20', the figures and word '2018-19, 2019-20 and 2020- 21' shall be substituted;
(c) in paragraph 7, - against serial number 13, - (1) after the words, letters and figures 'reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21,', the following entry shall be inserted, namely: - 'For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22.'; (2) for the figures and word '2018-19 and 2019-20', the figures and word '2018-19, 2019-20 and 2020-21' shall be substituted
(d) in paragraph 8, in the Table, in second column, for the figures and word '2018-19 and 2019-20' wherever they occur, the letters, figures and word '2018-19, 2019-20 and 2020-21' shall be substituted'.
3. Form GSTR-9C Amended
CBIC has amended Form GSTR-9C, with the following relevant text:
(i) in Part A, in the table -
(a) in Sl no 9, after the entry relating to serial number K, the following serial number and entry relating thereto shall be inserted, namely: -
| 'K-1 | Others | .'; |
(b) in Sl no 11, after entry relating to '0.10%', the following entry shall be inserted, namely: -
| Others | .'; |
(c) against Pt. V, -
(I) in the heading, for the words 'Auditor’s recommendation on additional Liability due to non reconciliation', the words 'Additional Liability due to nonreconciliation shall be substituted;
(II) after entry relating to '0.10%', the following entry shall be inserted, namely: -
| Others | .'; |
Click here to read the official notification.
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