Key Highlights of Simplified Form GSTR-9 and Form GSTR-9C

The taxpayers and tax practitioners were facing difficulties in filing annual return in Form
GSTR-9 and reconciliation statement in Form GSTR-9C. Now, the Government has
extended the due dates of filing annual return in Form GSTR-9 & reconciliation statement
in Form GSTR-9C for F.Y. 2017-18 to December 31, 2019 and for F.Y. 2018-19 to March 31,
2020. Moreover, it has been decided to make certain changes in two aforementioned GST
forms. The Annual return Form GSTR-9 and Reconciliation Statement in Form GSTR-9C
pertaining to F.Y. 2017-18 and F.Y. 2018-19 are simplified in the following manner:
Part A: Changes related to Form GSTR-9

1. The registered person shall have an option to fill the details in following tables net
of credit notes, debit notes and amendments:-
a) Table 4B : Supplies made to registered persons (B2B)
b) Table 4C : Zero rated supply (export) on payment of tax
c) Table 4D : Supply to SEZ on payment of tax
d) Table 4E : Deemed Exports
e) Table 5A : Zero rated supply (export) without payment of tax
f) Table 5B : Supply to SEZ without payment of tax
g) Table 5C : Supplies on which tax is to be paid by the recipient on reverse
charge basis
h) Table 5D : Exempted Supply
i) Table 5E : Nil Rated Supply
j) Table 5F: Non-GST supply

2. The registered person shall have an option to fill exempted, nil rated and Non-
GST supply on consolidated basis under serial no. 5D ‘exempted’ row only.

3. ITC bifurcation into inputs, capital goods and inputs services is optional and the
entire ITC can be reported in ‘inputs’ row only.

4. Details of ITC pertaining to reverse charge received from registered and

unregistered persons can be merged and reported only in ‘Table 6D-Inward
supplies received from registered persons liable to reverse charge on which tax is
paid and ITC availed’.

5. Entire amount of reversal of ITC as per Rule 37, 39, 42, 43 and Section 17(5) can
now be reported under ‘Table 7H - Other Reversals’. However, reversals on
account of TRAN-1 credit (Table 7F) andTRAN-2 (Table 7G) are to be mandatorily
reported in respective tables and shall not be consolidated.
 6. The registered person shall have an option to not fill Table 12-Reversal of ITC
availed for F.Y. 2017-18 and F.Y. 2018-19 and Table 13-ITC availed for the F.Y.
2017-18 and F.Y. 2018-19.

7. It is not mandatory for the registered persons to fill in the particulars of demands
and refunds in Table 15.

8. Requirement to furnish information on supplies received from composition

taxpayers, deemed supply under Section 143 and goods sent on approval basis in
Table 16 has been made optional.

9. Now, it is not mandatory to furnish HSN wise summary of outward and supplies
under Table 17 and Table 18 respectively.

10. The registered person shall have an option to upload the details for other ITC
related information in Table 8A to Table 8D duly signed, in PDF format in Form
GSTR-9C (without the CA certification).
Part B: Changes related to Form GSTR-9C

1. Now, it is not mandatory to attach cash flow statement along with

reconciliation statement. It is optional and would be attached if available.

2. The auditor is now required to give true and fair opinion while conducting
GST audit instead of true and correct opinion.

3. There will be an option to not fill ‘Table 14-Reconciliation of ITC declared in

Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual
Financial Statement or books of account’.

4. There will be an option to not fill ITC booked in earlier Financial Years claimed
in current Financial Year and ITC booked in current Financial Year to be
claimed in subsequent Financial Years under ‘Reconciliation of Net Input Tax
Credit (ITC) in Table 12’.

5. While preparing Reconciliation of Gross Turnover in Table 5, it would be

optional to not fill unbilled revenue, unadjusted advances and other few
entries. If there are any adjustments required to be reported then the same may
be reported in ‘Table 5O - Adjustments in turnover due to reasons not listed
above’.