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

Table	Particulars	Relaxation
4B to 4E	outward taxable supply	Option to fill net of credit/debit notes & amendments
5D, 5E & 5F	Exempted, Nil rated, Non GST	Option to fill all in “Exempt” column
5A to 5F	Outward supply on which tax is not paid	Option to fill net of credit/debit notes & amendments
6A to 6E	Bifurcation of ITC	Option to fill all in “Input” column only
6C & 6D	RCM ITC	Option to fill details of both in Table 6D only
7A to 7H	Credit reversal	Execpt reversal pertaining to Tran-1 (7F) & Tran-2 (7G), option to fill all details in “Table 7H” only
8A to 8D	Details of ITC	Option to upload details of these tables in PDF format in GSTR-9C
12 & 13	Amendments in next year	Optional
15A to 15D	Details of refund	Optional
15E to 15G	Details of Demands	Optional
16A	Supplies received from composition taxpayers	Optional
16B	Deemed supplies from principal to job worker	Optional
16C	Deemed supply of goods which were sent on approval basis	Optional
17	HSN wise details of outward supplies	Optional
18	HSN wise details of inward supplies	Optional

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

Table	Particulars	Relaxation
5B to 5N	Various adjustments for reconciliation between turnover as per audited financial statements & GST turnover	Optional, make adjustment in Table 5O
12B	ITC booked in earlier F.Y. but availed in current F.Y.	Optional
12C	ITC booked in current F.Y. but not availed	Optional
14	Expense wise ITC reconciliation	Optional