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 |