TMI BlogExtension & Relaxation of GSTR 9 & 9CX X X X Extracts X X X X X X X X Extracts X X X X ..... Extension & Relaxation of GSTR 9 & 9C - By: - Ashwarya Agarwal - Goods and Services Tax - GST - Dated:- 15-11-2019 - - After a lot of protests and representation from Trade bodies and Professional about need of relaxation in the details required for GST Annual Return ( GSTR 9 ) and GST Reconciliation Statement ( GSTR 9C ), Ministry of Finance has finally come up with Press Release dt. 14.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 to extend the due date for filing of GSTR 9 9C to 31.12.2019 (Order awaited) and issued CBIC Notification No. 56/2019 CT dt. 14.11.2019 to simplify these forms for the FY 2017-18 2018-19 by making various fields optional. The changes made are as below: FORM GSTR 9 (Annual Return) Table - 4 5 (Outward Supply) 1. 4B To 4E can be filled net of Credit Notes, Debit Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Amendments, Instead of reporting in separately in 4I, 4J 4K 4L; 2. Similarly Table 5A to 5F can be filled net of Credit Notes, Debit Notes and Amendments, Instead of reporting in separately in 5H, 5I, 5J 5KJ; 3. In case of Table 5D, 5E 5F ( exempted, nil rated and Non-GST supply) - Single figure can be reported against EXEMPTED in 5D; Table 6 - ITC availed during the FY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In Table 6B, 6C, 6D 6E the registered person can report the entire input tax credit under the inputs row only; Table 7 - ITC Reversal 5. Details of table 7A to 7E can be reported under 7H (Other Reversal); 6. However TRAN I II reversal has to be reported respectively; Table 8 - Other ITC related information 7. The registered person can upload the details for the entri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in Table 8A to 8D (Reconciliation of GSTR 2A with GSTR 3B ) duly signed, in PDF format in Form GSTR-9C (without the CA certification); 8. Table 15, 16, 17 18 (HSN summary also) has been made optional; FORM GSTR 9C (Reconciliation Statement) Some relaxation has been made in this form also which are as below: 9. Detail of turnover adjustments required in Table 5B to 5N made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... optional and all the adjustment required to be reported can be reported in Table 5O; 10. Table 12B, 12C and 14 (ITC reconciliation) has also been made optional; 11. Some minor changes in Declaration part also. I hope you find the same helpful. - Reply By Ganeshan Kalyani as = Pls elaborate table 8 where there is a mention on CA certificate. Dated: 18-11-2019 - Scholarly articles f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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