MAJOR CHANGES IN GSTR-9 AND 9C FOR EASE OF COMPLIANCE

Major Changes in GSTR-9

  • Suitable amendments for F.Y. 2018-19 wherever there is reference for F.Y. 2017-18
  • For F.Y. 2018-19, GSTR-2A as on 01.11.2019 will be auto populated.
  • Other simplifications/relaxations for F.Y. 2017-18 & 2018-19
TableParticularsRelaxation
4B to 4Eoutward taxable supplyOption to fill net of credit/debit notes & amendments
5D, 5E & 5FExempted, Nil rated, Non GSTOption to fill all in “Exempt” column
5A to 5FOutward supply on which tax is not paidOption to fill net of credit/debit notes & amendments
6A to 6EBifurcation of ITCOption to fill all in “Input” column only
6C & 6DRCM ITCOption to fill details of both in Table 6D only
7A to 7HCredit reversalExecpt reversal pertaining to Tran-1 (7F) & Tran-2 (7G), option to fill all details in “Table 7H” only
8A to 8DDetails of ITCOption to upload details of these tables in PDF format in GSTR-9C
12 & 13Amendments in next yearOptional
15A to 15DDetails of refundOptional
15E to 15GDetails of DemandsOptional
16ASupplies received from composition taxpayersOptional
16BDeemed supplies from principal to job workerOptional
16CDeemed supply of goods which were sent on approval basisOptional
17HSN wise details of outward suppliesOptional
18HSN wise details of inward suppliesOptional

Major Changes in GSTR-9C :

  • In Part-B : Certification words “True & Fair” are substituted for the words “True & Correct”.
  • Cash flow statements to be reported only if available
  • Other simplifications/relaxations for F.Y. 2017-18 & F.Y. 2018-19
TableParticularsRelaxation
5B to 5NVarious adjustments for reconciliation between turnover as per audited financial statements & GST turnoverOptional, make adjustment in Table 5O
12BITC booked in earlier F.Y. but availed in current F.Y.Optional
12CITC booked in current F.Y. but not availedOptional
14Expense wise ITC reconciliationOptional

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