Simplification of GSTR-9 and GSTR-9C Annual Returns & Reconciliation Statement

Following details not required to provide –

1.split of input tax credit availed on inputs, input services and capital goods and

2.HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19

Following fields in GSTR-9 made optional –

• Table 12 & 13( Amendments),

1. 15A to 15D- Refund details,

2. 15E to 15G- Demands,

3. 16A - Supplies received from composition taxpayer,

4. 16B - Deemed supplies from principle to job worker,

5. 16C - Deemed supplies which were sent on approval basis

• 4B to 4E; 5A to 5F - Option to fill net of credit/debit notes and amendments

• 5D, 5E & 5F - Option to fill all( exempt, nil rated and non GST) in exempt category

• 6A to 6E - Option to fill all credit in input only; split of input tax credit availed on inputs, input services and capital goods not required

• 6C & 6D - Option to fill details( RCM ITC) in table 6D only

• 7A to 7H - Option to fill all details ( Credit reversal) in table 7H only

• 8A to 8D - Option to upload details of these tables ( Details of ITC) in pdf format in GSTR-9C

• 17 & 18( HSN wise details of inputs or outputs)

• For 2018-19, GSTR-2A as on 01.11.2019 will be auto-populated

Following fields in GSTR-9C made optional –

1. 5B to 5N - Make adjustments in 5O

2. 12B - ITC booked in earlier FY but availed in current FY

3. 12C - ITC booked in current FY but not availed

4. 14-Optional

5. Part B of GSTR-9C

• In Part B- certification words “true and correct” replaced by “true and fair”

• In 1C, Cash flow statement is to be submitted only if available

Certification by CA amended as under-

In My/our opinion and to the best of my/our information and according to examinations of books of accounts including other relevant documents and explanations given to me/us, the particulars given in the said Form No GSTR-9C are true and fair correct subject to…………………..