simplified GSTR 9
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On 14th November, 2019, Notification number 56/2019 was issued by CBIC which provided a huge relief to all registered taxpayers.

This notification not only aimed at extension of due date of GSTR 9 and GSTR 9C to 31st December, 2019 for FY 2017-18

but also provided for simplification of GSTR 9 and GSTR 9C forms that was announced in the 37th GST Council Meeting.

The simplification of GSTR 9 Annual Return and GSTR 9C Reconciliation Statement is applicable for FY 2017-18 and FY 2018-19.


The forms have been simplified in the following manner –

What is GSTR-9 and 9C?

GSTR-9 and 9C are GST anuual returns. Taxpayers register under GST need to file this return on yearly basis. But not all taxpayers need to file this GSTR-9 and 9C annual return. There is GST annual return applicability rules for taxpayers. i.e. applicability of GST audit

Its depend on annual turnover of the business. for example if the turnover of business is less under Rs. 1.5 cr then filing of GSTR-9 optional.

Simplified GSTR 9 With Optional Tables

Filing GSTR-9 mandatory for your business? Yes. then taxpayers must know the below GSTR-9 optional.  Refer this GSTR-9 tables explanation.


Part II - Table 4 and Table 5

Part II contains details with respect to outward supply. Two substantial changes have been in this section.

Registered taxpayer shall have an option to report the details in following simplified GSTR 9 tables net of credit notes, debit notes and amendments –

GST Table

Details

Table 4B

Supplies made to registered persons (B2B)

Table 4C

Zero rated supply (export) on payment of tax

Table 4D

Supply to SEZ on payment of tax

Table 4E

Deemed Exports

Table 5A

Zero rated supply (export) without payment of tax

Table 5B

Supply to SEZ without payment of tax

Table 5C

Supplies on which tax is to be paid by the recipient on reverse charge basis

Table 5D

Exempted Supply

Table 5E

Nil Rated Supply

Table 5F

Non-GST supply

An option has been made available to all registered taxpayers to consolidate values under

GST Table

Details

Table 5D

Exempted Supply instead of bifurcation under

Table 5D

Exempted Supply

Table 5E

Nil Rated Supply

Table 5F

Non-GST supply

how to file gstr 9

Part III – Table 6, 7 and 8

Part III contains details with respect to input tax credit availed during the year. The following updates / changes have been made –

Input tax credit amount may be reported under inputs row rather than bifurcation into inputs, capital goods and input services. Such bifurcation is optional.

ITC on reverse charge for supplies received from registered and unregistered persons can be clubbed and reported under Table 6D - Inward supplies received from registered persons liable to reverse charge on which tax is paid and ITC availed. No bifurcation required

Reversals on account of various rules (Table 7A to Table 7E) can be clubbed and reported under Table 7H – Other Reversals.

However, reversals for Tran-I (Table 7F) and Tran-II (Table 7G) shall be reported separately only.

Table 8A to 8D details may not be filled here in GSTR 9 but can be uploaded in PDF format in GSTR 9C without CA certification. Table 8A to Table 8D requires details for comparison of ITC available as per GSTR 2A and ITC availed as per books of accounts.

Part V – Table 12 and Table 13

A registered taxpayer has an option to not fill the following tables for FY 2017-18 and 2018-19 –
Table 12 : Reversal ITC availed during previous financial year
Table 13: ITC availed for the previous financial year.

Part VI – Table 15 to Table 18

The following tables have been made optional and a registered taxpayer may or may not fill information these tables –

Table

Details

Table 15

Details for demands and refunds

Table 16

Other Information with respect to goods received from composition taxpayer, goods sent on approval basis and goods sent on job work basis

Table 17

HSN summary for outward supply

Table 18

HSN summary for inward supply

Simplified GSTR 9C - New Changes

Lets go through on some points which explain how to fill GSTR 9C

1.

It is not compulsory to upload cash flow statement and has been optional.

2.

Under Part B – Certification, words true and correct opinion has been replaced with true and fair opinion.

3.

The following tables have been made optional i.e. information may or may not be reported –

- Table 5 – Reconciliation of annual turnover - Any adjustment required may be directly reported under “Table 5O - Adjustments in turnover due to reasons not listed above”. No requirement to show bifurcation under Table 5B to 5N.

- Table 12 – A registered taxpayer has been given an option to not fill information in Table 12B : ITC booked in earlier Financial Years claimed in current Financial Year and Table 12C : ITC booked in current Financial Year to be claimed in subsequent Financial Years

- Table 14 – A registered taxpayer has an option of not reporting information under 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


CA Sugandh Jain Parmar

About the author

CA Sugandh Jain Parmar is a practicing Chartered Accountant with an experience of over 4 years. Having associated with one of the Big 4 audit firms in India for 2 years, she has knowledge on internal audit and internal financial controls. Currently, her domain specialization includes providing GST consultancy and advisory services. Her articles focus on balancing information and in-depth information on GST related topics.

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