12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

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Changes in form GSTR-9 and GSTR-9C (14 November 2019) (https://taxguru.in/goods-and-service-tax/form-gstr-9-gstr-9c-14-

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Updates on Changes in form GSTR-9 and GSTR-9C

1. Notification No. 56/2019-CGST was issued on 14th November 2019 (https://taxguru.in/goods-and-service-tax/cbic-simplifies-form-gst-

rfd-01-form-gstr-9-form-gstr-9c.html) notifying various changes in form GSTR-9 and 9C to give effect to its applicability for F.Y 2017-18 and
2018-19. This notification provide substantial relief by making various mandatory fields ‘optional’ for the F.Y 2017-18 and 2018-19.

2. ROD Order No. 08/2019 -CGST (https://taxguru.in/goods-and-service-tax/govt-notifies-due-date-extension-form-gstr-9-gstr-9c.html)was

issued on 14th November 2019. This is providing extension in filing of GSTR-9 and 9C for F.Y 2017-18 for a further period of one month.
Now GSTR-9 and 9C for F.Y 2017-18 can be filed on or before 31st December 2019 and GSTR-9 and 9C for F.Y 2018-19 can be filed on
or before 31st March 2020.

Form GSTR-9- Changes Tabulated notified on 14th November 2019 .

Reference No./Table No. Pre-Change requirement Post Change requirement

(ii) (a) ITC on inward supplies (other than imports and “For FY 2017-18, ITC on inward supplies (other
Table No. 8C inward supplies liable to reverse charge but than imports and inward supplies liable to reverse
A&B includes services received from SEZs) received charge but includes services received from SEZs)
during 2017-18 but availed during April 2018 to received during 2017-18 but availed during April
March 2019 2018 to March 2019 “For FY 2018-19, ITC on
inward supplies (other than imports and inward
supplies liable to reverse charge but includes
services received from SEZs) received during
2018-19 but availed during April 2019 to
September 2019”.

(ii) (b) Particulars of the transactions for the FY 2017-18 For the FY 2017-18 particulars of the transactions
Pt. V declared in returns between April 2018 till March for the FY 2017-18 declared in returns between
A&B 2019 April 2018 till March 2019. “For FY 2018-19,
Particulars of the transactions for the FY 2018-19
declared in returns between April 2019 till
September 2019”;

(iii) (a) It is mandatory to file all your FORM GSTR-1 and It is mandatory to file all FORM GSTR-1 and
Paragraph 2 of Form GSTR-9 FORM GSTR-3B for the FY 2017- 18 before filing FORM GSTR-3B for the financial year for which
this return. The details for the period between July the return is being filed for before filing this return
2017 to March 2018 are to be provided in this and for FY 2017-18, the details for the period
return. between July 2017 to March 2018 are to be
provided in this return.”;

(iii) (b) Part II consists of the details of all outward Part II consists of the details of all outward
Paragraph 4 of Form GSTR-9 supplies & advances received during the financial supplies & advances received during the financial
(A), (B), (C), year for which the annual return is filed. It may be year for which the annual return is filed. For FY
noted that all the supplies for which payment has 2017-18 It may be noted that all the supplies for
been made through FORM GSTR-3B between which payment has been made through FORM
July 2017 to March 2018 shall be declared in this GSTR-3B between July 2017 to March 2018 shall
part. [It may be noted that additional liability for the be declared in this part. [It may be noted that
FY 2017-18 not declared in FORM GSTR-1 and additional liability for the FY 2017-18 or FY 2018-
FORM GSTR-3B may be declared in this return. 19 not declared in FORM GSTR-1 and FORM
However, taxpayers cannot claim input tax credit GSTR-3B may be declared in this return.
unclaimed during FY 2017- 18 through this return.] However, taxpayers cannot claim input tax credit
unclaimed during FY 2017- 18 through this return.]

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12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

(iii) (b) Paragraph 4 Aggregate value of credit notes issued in respect Aggregate value of credit notes issued in respect
(D) (I) of B to B supplies (4B), exports (4C), supplies to of B to B supplies (4B), exports (4C), supplies to
Table No. 4I SEZs (4D) and deemed exports (4E) shall be SEZs (4D) and deemed exports (4E) shall be
declared here. Table 9B of FORM GSTR-1 may be declared here. Table 9B of FORM GSTR-1 may be
used for filling up these details used for filling up these details “For FY 2017-18
and 2018-19, the registered person shall have an
option to fill Table 4B to Table 4E net of credit
notes in case there is any difficulty in reporting
such details separately in this table.”;

(iii) (b) Paragraph 4 Aggregate value of debit notes issued in respect Aggregate value of debit notes issued in respect
(D) (II) of B to B supplies (4B), exports (4C), supplies to of B to B supplies (4B), exports (4C), supplies to
Table No. 4J SEZs (4D) and deemed exports (4E) shall be SEZs (4D) and deemed exports (4E) shall be
declared here. Table 9B of FORM GSTR-1 may be declared here. Table 9B of FORM GSTR-1 may be
used for filling up these details used for filling up these details “For FY 2017-18
and 2018-19, the registered person shall have an
option to fill Table 4B to Table 4E net of debit notes
in case there is any difficulty in reporting such
details separately in this Table.”;

(iii) (b) Paragraph 4 Details of amendments made to B to B supplies Details of amendments made to B to B supplies
(D) (III) (4B), exports (4C), supplies to SEZs (4D) and (4B), exports (4C), supplies to SEZs (4D) and
Table No. 4K & 4L deemed exports (4E), credit notes (4I), debit notes deemed exports (4E), credit notes (4I), debit notes
(4J) and refund vouchers shall be declared here. (4J) and refund vouchers shall be declared here.
Table 9A and Table 9C of FORM GSTR-1 may be Table 9A and Table 9C of FORM GSTR-1 may be
used for filling up these details. used for filling up these details. “For FY 2017-18
and 2018-19, the registered person shall have an
option to fill Table 4B to Table 4E net of
amendments in case there is any difficulty in
reporting such details separately in this table.”;

(iii) (b) Paragraph 4 Aggregate value of exempted, Nil Rated and Non- Aggregate value of exempted, Nil Rated and Non-
(D) (IV). GST supplies shall be declared here. Table 8 of GST supplies shall be declared here. Table 8 of
Table No. 5D, 5E & 5F FORM GSTR-1 may be used for filling up these FORM GSTR-1 may be used for filling up these
details. The value of ―no supplyǁ shall be details. The value of ―no supplyǁ shall be
declared under Non-GST supply (5F). declared under Non-GST supply (5F). “For FY
2017-18 and 2018-19, the registered person shall
have an option to either separately report his
supplies as exempted, nil rated and Non-GST
supply or report consolidated information for all
these three heads in the “exempted” row only.”;

(iii) (b) Paragraph 4 Aggregate value of credit notes issued in respect Aggregate value of credit notes issued in respect
(D) (V) of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F
Table No. 5 H shall be declared here. Table 9B of FORM GSTR- shall be declared here. Table 9B of FORM GSTR-
1 may be used for filling up these details. 1 may be used for filling up these details. “For FY
2017-18 and 2018-19, the registered person shall
have an option to fill Table 5A to Table 5F net of
credit notes in case there is any difficulty in
reporting such details separately in this Table.”;

(iii) (b) Paragraph 4 Aggregate value of debit notes issued in respect Aggregate value of debit notes issued in respect of
(D) (VI) of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F supplies declared in 5A, 5B, 5C, 5D, 5E and 5F
Table No. 5I shall be declared here. Table 9B of FORM GSTR- shall be declared here. Table 9B of FORM GSTR-
1 may be used for filling up these details. 1 may be used for filling up these details. “For FY
2017-18 and 2018-19, the registered person shall
ave an option to fill Table 5A to Table 5F net of
debit notes in case there is any difficulty in
reporting such details separately in this Table.”;

iii) (b) Paragraph 4 Details of amendments made to exports (except Details of amendments made to exports (except
(D) (VII) supplies to SEZs) and supplies 164 to SEZs on supplies to SEZs) and supplies 164 to SEZs on
Table No. 5 J & 5k which tax has not been paid shall be declared which tax has not been paid shall be declared
here. Table 9A and Table 9C of FORM GSTR-1 here. Table 9A and Table 9C of FORM GSTR-1
may be used for filling up these details. may be used for filling up these details. “For FY
2017-18 and 2018-19, the registered person shall
have an option to fill Table 5A to Table 5F net of
amendments in case there is any difficulty in
reporting such details separately in this Table.”;

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12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

(iii) (c) Paragraph 5 Aggregate value of input tax credit Aggregate value of input tax credit availed on all
(A) (https://taxguru.in/goods-and-service-tax/input-tax- inward supplies except those on which tax is
Table No.6B credit-vat.html)availed on all inward supplies payable on reverse charge basis but includes
except those on which tax is payable on reverse supply of services received from SEZs shall be
charge basis but includes supply of services declared here. It may be noted that the total ITC
received from SEZs shall be declared here. It may availed is to be classified as ITC on inputs, capital
be noted that the total ITC availed is to be goods and input services. Table 4(A)(5) of FORM
classified as ITC on inputs, capital goods and GSTR-3B may be used for filling up these details.
input services. Table 4(A)(5) of FORM GSTR-3B This shall not include ITC which was availed,
may be used for filling up these details. This shall reversed and then reclaimed in the ITC ledger.
not include ITC which was availed, reversed and This is to be declared separately under 6(H)
then reclaimed in the ITC ledger. This is to be below.
declared separately under 6(H) below. “For FY 2017-18 and 2018-19, the registered
person shall have an option to either report the
breakup of input tax credit as inputs, capital goods
and input services or report the entire input tax
credit under the “inputs” row only.”;

(iii) (c) Paragraph 5 Aggregate value of input tax credit availed on all Aggregate value of input tax credit availed on all
(B) inward supplies received from unregistered inward supplies received from unregistered
Table No.6C & 6 D persons (other than import of services) on which persons (other than import of services) on which
tax is payable on reverse charge basis shall be tax is payable on reverse charge basis shall be
declared here. It may be noted that the total ITC declared here. It may be noted that the total ITC
availed is to be classified as ITC on inputs, capital availed is to be classified as ITC on inputs, capital
goods and input services. Table 4(A)(3) of FORM goods and input services. Table 4(A)(3) of FORM
GSTR-3B may be used for filling up these details GSTR-3B may be used for filling up these details.
For FY 2017-18 and 2018-19, the registered
person shall have an option to either report the
breakup of input tax credit as inputs, capital goods
and input services or report the entire input tax
credit under the
“inputs” row only.
For FY 2017-18 and 2018-19, the registered
person shall have an option to either report Table
6C and Table 6D separately or report the
consolidated details of Table 6C and 6D in Table
6D only.”;

(iii) (c) Paragraph 5 Details of input tax credit availed on import of Details of input tax credit availed on import of
(C) goods including supply of goods received from goods including supply of goods received from
Table No.6E SEZs shall be declared here. It may be noted that SEZs shall be declared here. It may be noted that
the total ITC availed is to be classified as ITC on the total ITC availed is to be classified as ITC on
inputs and capital goods. Table 4(A)(1) of FORM inputs and capital goods. Table 4(A)(1) of FORM
GSTR-3B may be used for filling up these details. GSTR-3B may be used for filling up these details.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to either report the
breakup of input tax credit as inputs and capital
goods or report the entire input tax credit under
the “inputs” row only.”;

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12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

(iii) (c) Paragraph 5 Details of input tax credit reversed due to Details of input tax credit reversed due to
(D) ineligibility or reversals required under rule 37, 39, ineligibility or reversals required under rule 37, 39,
Table No. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H 42 and 43 of the CGST Rules, 2017 42 and 43 of the CGST Rules, 2017 shall be
(https://taxguru.in/goods-and-service-tax/cbec- declared here. This column should also contain
notifies-cgst-rules-2017-registration-composition- details of any input tax credit reversed under
levy.html/) shall be declared here. This column section 17(5) of the CGST Act, 2017
should also contain details of any input tax credit (https://taxguru.in/goods-and-service-
reversed under section 17(5) of the CGST Act, tax/president-assents-central-goods-services-tax-
2017 and details of ineligible transition credit act-2017.html/) and details of ineligible transition
claimed under FORM GST TRAN-I or FORM GST credit claimed under FORM GST TRAN-I or
TRAN-II and then subsequently reversed. Table FORM GST TRAN-II and then subsequently
4(B) of FORM GSTR-3B may be used for filling up reversed. Table 4(B) of FORM GSTR-3B may be
these details. Any ITC reversed through FORM used for filling up these details. Any ITC reversed
ITC -03 shall be declared in 7H. If the amount through FORM ITC -03 shall be declared in 7H. If
stated in Table 4D of FORM GSTR-3B was not the amount stated in Table 4D of FORM GSTR-3B
included in table 4A of FORM GSTR-3B, then no was not included in table 4A of FORM GSTR-3B,
entry should be made in table 7E of FORM GSTR- then no entry should be made in table 7E of
9. However, if amount mentioned in table 4D of FORM GSTR-9. However, if amount mentioned in
FORM GSTR-3B was included in table 4A of table 4D of FORM GSTR-3B was included in table
FORM GSTR-3B, then entry will come in 7E of 4A of FORM GSTR-3B, then entry will come in 7E
FORM GSTR-9 of FORM GSTR-9.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to either fill his
information on reversals separately in Table 7A to
7E or report the entire amount of reversal under
Table 7H only.
However, reversals on account of TRAN-1 credit
(Table 7F) and TRAN-2 (Table 7G) are to be
mandatorily reported.”
Note: Reversal of TRAN1 and TRAN-2 credit
mandatory to report separately under Table 7F &
7G respectively

(iii) (c) Paragraph 5 The total credit available for inwards supplies The total credit available for inwards supplies
(E) (other than imports and inwards supplies liable to (other than imports and inwards supplies liable to
Table No. 8A. reverse charge but includes services received reverse charge but includes services received
from SEZs) pertaining to FY 2017-18 and reflected from SEZs) pertaining to FY 2017-18 and reflected
in FORM GSTR-2A (table 3 & 5 only) shall be in FORM GSTR-2A (table 3 & 5 only) shall be
auto-populated in this table. This would be the auto-populated in this table. This would be the
aggregate of all the input tax credit that has been aggregate of all the input tax credit that has been
declared by the corresponding suppliers in their declared by the corresponding suppliers in their
FORM GSTR-1. [It may be noted that the FORM FORM GSTR-1. [It may be noted that the FORM
GSTR-2A generated as on the 1st May, 2019 shall GSTR-2A generated as on the 1st May, 2019 shall
be auto-populated in this table.]3 be auto-populated in this table.]3 “For FY 2018-19,
It may be noted that the FORM GSTR-2A
generated as on the 1st November, 2019 shall be
auto-populated in this table. For FY 2017-18 and
2018-19, the registered person shall have an
option to upload the details for the entries in Table
8A to 8D duly signed, in PDF format in FORM
GSTR-9C (without the CA certification).”;

(iii) (c) Paragraph 5 The input tax credit as declared in Table 6B and The input tax credit as declared in Table 6B and
(F) 6H shall be auto-populated here 6H shall be auto-populated here.
Table No. 8B. “For FY 2017-18 and 2018-19, the registered
person shall have an option to upload the details
for the entries in Table 8A to 8D duly signed, in
PDF format in FORM GSTR-9C (without the CA
certification).” ;

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12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

(iii) (c) Paragraph 5 Aggregate value of input tax credit availed on all “For FY 2017-18,Aggregate value of input tax
(G) (I) (II) (III) inward supplies (except those on which tax is credit availed on all inward supplies (except those
Table No. 8C. payable on reverse charge basis but includes on which tax is payable on reverse charge basis
supply of services received from SEZs) received but includes supply of services received from
during July 2017 to March 2018 but credit on SEZs) received during July 2017 to March 2018
which was availed between April [2018 to March but credit on which was availed between April
2019]36 shall be declared here. Table 4(A)(5) of [2018 to March 2019]36 shall be declared here.
FORM GSTR-3B may be used for filling up these ““For FY 2018-19, Aggregate value of input tax
details. credit availed on all inward supplies (except those
on which tax is payable on reverse charge basis
but includes supply of services received from
SEZs) received during April 2018 to March 2019
but credit on which was availed between April
2019 to September 2019 shall be declared here.”;
“For FY 2017-18 and 2018-19, the registered
person shall have an option to upload the details
for the entries in Table 8A to Table 8D duly signed,
in PDF format in FORM GSTR-9C (without the CA
certification).”

(iii) (c) Paragraph 5 Aggregate value of the input tax credit which was Aggregate value of the input tax credit which was
(H) available in FORM GSTR2A (table 3 & 5 only) but available in FORM GSTR2A (table 3 & 5 only) but
Table No. 8D. not availed in FORM GSTR-3B returns shall be not availed in FORM GSTR-3B returns shall be
computed based on values of 8A, 8B and 8C. computed based on values of 8A, 8B and 8C.
However, there may be circumstances where the However, there may be circumstances where the
credit availed in FORM GSTR-3B was greater credit availed in FORM GSTR-3B was greater
than the credit available in FORM GSTR-2A. In than the credit available in FORM GSTR-2A. In
such cases, the value in row 8D shall be negative such cases, the value in row 8D shall be negative.
“For FY 2017-18 and 2018-19, the registered
person shall have anoption to upload the details
for the entries in Table 8A to Table 8D duly signed,
in PDF format in FORM GSTR-9C (without the CA
certification).” ;

(iii) (d] Paragraph 7 Part V consists of particulars of transactions for For FY 2017-18,” Part V consists of particulars of
(A) (B) the previous financial year but paid in the FORM transactions for the previous financial year but
GSTR-3B [between April 2018 to March 2019] 37 paid in the FORM GSTR-3B [between April 2018
to March 2019] 37““For FY 2018-19, Part V
consists of particulars of transactions for the
previous financial year but paid in the FORM
GSTR-3B between April 2019 to September
2019.”

(iii) (d] Paragraph 7 Details of additions or amendments to any of the “For FY 2017-18,” details of additions or
(C) (I) – (1) & (2) supplies already declared in the returns of the amendments to any of the supplies already
Table S.No.10 & 11 previous financial year but such amendments declared in the returns of the previous financial
were furnished in Table 9A, Table 9B and Table 9C year but such amendments were furnished in
of FORM GSTR-1 of April [2018 to March 2019] Table 9A, Table 9B and Table 9C of FORM GSTR-
38 shall be declared here 1 of April [2018 to March 2019] 38 shall be
declared here.
“For FY 2018-19, Details of additions or
amendments to any of the supplies already
declared in the returns of the previous financial
year but such amendments were furnished in
Table 9A, Table 9B and Table 9C of FORM GSTR-
1 of April 2019 to September 2019 shall be
declared here.”;

(iii) (d] Paragraph 7 Aggregate value of reversal of ITC which was “For FY 2017-18,” aggregate value of reversal of
(C) (II)-(1) & (2) availed in the previous financial year but reversed ITC which was availed in the previous financial
Table No. S.No.12 in returns filed for the months of April [2018 to year but reversed in returns filed for the months of
March 2019]39shall be declared here. Table 4(B) April [2018 to March 2019]39shall be declared
of FORM GSTR-3B may be used for filling up here. Table 4(B) of FORM GSTR-3B may be used
these details. for filling up these details. “For FY 2018-19,
Aggregate value of reversal of ITC which was
availed in the previous financial year but reversed
in returns filed for the months of April 2019 to
September 2019 shall be declared here. Table
4(B) of FORM GSTR-3B may be used for filling up
these details. For FY 2017-18 and 2018-19, the
registered person shall have an option to not fill
this table.”;

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12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

(iii) (d] Paragraph 7 Details of ITC for goods or services received in the “For FY 2017-18,” Details of ITC for goods or
(C) (III)-(1) & (2) previous financial year but ITC for the same was services received in the previous financial year but
Table No. S.No.13 availed in returns filed for the months of April ITC for the same was availed in returns filed for
[2018 to March 2019]40 shall be declared here. the months of April [2018 to March 2019]40 shall
Table 4(A) of FORM GSTR-3B may be used for be declared here. Table 4(A) of FORM GSTR-3B
filling up these details. However, any ITC which may be used for filling up these details. However,
was reversed in the FY 2017-18 as per second any ITC which was reversed in the FY 2017-18 as
proviso to sub-section (2) of section 16 but was per second proviso to sub-section (2) of section 16
reclaimed in FY 2018-19, the details of such ITC but was reclaimed in FY 2018-19, the details of
reclaimed shall be furnished in the annual return such ITC reclaimed shall be furnished in the
for FY 2018-19. annual return for FY 2018-19. “For FY 2018-19,
Details of ITC for goods or services received in the
previous financial year but ITC for the same was
availed in returns filed for the months of April 2019
to September 2019 shall be declared here. Table
4(A) of FORM GSTR-3B may be used for filling up
these details. However, any ITC which was
reversed in the FY 2018-19 as per second proviso
to subsection (2) of section 16 but was reclaimed
in FY 2019-20, the details of such ITC reclaimed
shall be furnished in the annual return for FY
2019-20. For FY 2017-18 and 2018-19, the
registered person shall have an option to not fill
this table.”;

(iii) (e] Paragraph 8 Aggregate value of refunds claimed, sanctioned, Aggregate value of refunds claimed, sanctioned,
(A) rejected and pending for processing shall be rejected and pending for processing shall be
Table No. 15A, 15B, 15C and 15D declared here. Refund claimed will be the declared here. Refund claimed will be the
aggregate value of all the refund claims filed in the aggregate value of all the refund claims filed in the
financial year and will include refunds which have financial year and will include refunds which have
been sanctioned, rejected or are pending for been sanctioned, rejected or are pending for
processing. Refund sanctioned means the processing. Refund sanctioned means the
aggregate value of all refund sanction orders. aggregate value of all refund sanction orders.
Refund pending will be the aggregate amount in Refund pending will be the aggregate amount in
all refund application for which acknowledgement all refund application for which acknowledgement
has been received and will exclude provisional has been received and will exclude provisional
refunds received. These will not include details of refunds received. These will not include details of
non-GST refund claims non-GST refund claims “For FY 2017-18 and
2018-19, the registered person shall have an
option to not fill this Table.” shall be inserted;

(iii) (e] Paragraph 8 Aggregate value of demands of taxes for which an Aggregate value of demands of taxes for which an
(B) Table No. 15E, 15F and 15G order confirming the demand has been issued by order confirming the demand has been issued by
the adjudicating authority shall be declared here. the adjudicating authority shall be declared here.
Aggregate value of taxes paid out of the total Aggregate value of taxes paid out of the total
value of confirmed demand as declared in 15E value of confirmed demand as declared in 15E
above shall be declared here. Aggregate value of above shall be declared here. Aggregate value of
demands pending recovery out of 15E above shall demands pending recovery out of 15E above shall
be declared here. be declared here. “For FY 2017-18 and 2018-19,
the registered person shall have an option to not
fill this Table.” shall be inserted;

(iii) (e] Paragraph 8 Aggregate value of supplies received from Aggregate value of supplies received from
(C) Table No. 16A composition taxpayers shall be declared here. composition taxpayers shall be declared here.
Table 5 of FORM GSTR-3B may be used for filling Table 5 of FORM GSTR-3B may be used for filling
up these details up these details.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this Table.

(iii) (e] Paragraph 8 Aggregate value of all deemed supplies from the Aggregate value of all deemed supplies from the
(D) Table No. 16B principal to the job-worker in terms of sub-section principal to the job-worker in terms of sub-section
(3) and sub-section (4) of Section 143 of the (3) and sub-section (4) of Section 143 of the
CGST Act shall be declared here. CGST Act shall be declared here. “For FY 2017-
18 and 2018-19, the registered person shall have
an option to not fill this Table.”

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(iii) (e] Paragraph 8 Summary of supplies effected and received Summary of supplies effected and received
(E) Table No. 17 & 18 against a particular HSN code to be reported only against a particular HSN code to be reported only
in this table. It will be optional for taxpayers having in this table. It will be optional for taxpayers having
annual turnover upto Rs. 1.50 Cr. It will be annual turnover upto Rs. 1.50 Cr. It will be
mandatory to report HSN code at two digits level mandatory to report HSN code at two digits level
for taxpayers having annual turnover in the for taxpayers having annual turnover in the
preceding year above Rs.1.50 Cr but upto Rs.5.00 preceding year above Rs. 1.50 Cr but upto Rs.
Cr and at four digits‘ level for taxpayers having 5.00 Cr and at four digits‘ level for taxpayers
annual turnover above Rs. 5.00 Cr. UQC details having annual turnover above Rs. 5.00 Cr. UQC
to be furnished only for supply of goods. Quantity details to be furnished only for supply of goods.
is to be reported net of returns. Table 12 of FORM Quantity is to be reported net of returns. Table 12
GSTR1 may be used for filling up details in Table of FORM GSTR1 may be used for filling up details
17. It may be noted that this summary details are in Table 17. It may be noted that this summary
required to be declared only for those inward details are required to be declared only for those
supplies which in value independently account for inward supplies which in value independently
10 % or more of the total value of inward supplies. account for 10 % or more of the total value of
inward supplies. “For FY 2017-18 and 2018- 19,
the registered person shall have an option to not
fill this table.”

Form GSTR-9C- Changes Tabulated notified on 14th November 2019 .

Reference Particulars Before Change Particulars Before Change

3. (i) & (ii) It is mandatory to file all your FORM GSTR-1, It is mandatory to file all your FORM GSTR-1,
FORM GST GSTR-9C, in the instructions, FORM GSTR-3B and FORM GSTR -9 for the FY FORM GSTR-3B and FORM GSTR -9 for the FY
paragraph 2, 2017-18 before filing this return. The details for the 2017-18 current financial year before filing this
period between July 2017 to March 2018 are to be return. For FY2017-18, The details for the period
provided in this statement for the financial year between July 2017 to March 2018 are to be
2017-18. The reconciliation statement is to be filed provided in this statement for the financial year
for every GSTIN separately. 2017-18. The reconciliation statement is to be filed
for every GSTIN separately.

3. (iii) (a) Unbilled revenue which was recorded in the books Unbilled revenue which was recorded in the books
FORM GST GSTR-9C, in Paragraph 4-Table 5B of accounts on the basis of accrual system of of accounts on the basis of accrual system of
accounting in the last financial year and was accounting in the last financial year and was
carried forward to the current financial year shall carried forward to the current financial year shall
be declared here. In other words, when GST is be declared here. In other words, when GST is
payable during the financial year on such revenue payable during the financial year on such revenue
(which was recognized earlier), the value of such (which was recognized earlier), the value of such
revenue shall be declared here. revenue shall be declared here.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this table. If
there are any adjustments required to be reported
then the same may be reported in Table 5O.”;

3. (iii) (a) Value of all advances for which GST has been Value of all advances for which GST has been
FORM GST GSTR-9C, in Paragraph 4-Table 5C paid but the same has not been recognized as paid but the same has not been recognized as
revenue in the audited Annual Financial Statement revenue in the audited Annual Financial Statement
shall be declared here. shall be declared here. “For FY 2017-18 and
2018-19, the registered person shall have an
option to not fill this table. If there are any
adjustments required to be reported then the same
may be reported in Table 5O.”;

3. (iii) (b) Aggregate value of deemed supplies under Aggregate value of deemed supplies under
FORM GST GSTR-9C, in Paragraph 4-Table 5D Schedule I of the CGST Act, 2017 shall be Schedule I of the CGST Act, 2017 shall be
declared here. Any deemed supply which is declared here. Any deemed supply which is
already part of the turnover in the audited Annual already part of the turnover in the audited Annual
Financial Statement is not required to be included Financial Statement is not required to be included
here. here.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this table. If
there are any adjustments required to be reported
then the same may be reported in Table 5O.”;

3(iii) (c) Aggregate value of credit notes which were issued Aggregate value of credit notes which were issued
FORM GST GSTR-9C, in Paragraph 4-Table 5E after 31st of March for any supply accounted in after 31st of March for any supply accounted in the
the current financial year but such credit notes current financial year but such credit notes were
were reflected in the annual return (GSTR-9) shall reflected in the annual return (GSTR-9) shall be
be declared here. declared here.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this table. If
there are any adjustments required to be reported
then the same may be reported in Table 5O.”;

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12/24/2019 Changes in form GSTR-9 and GSTR-9C (14 November 2019)

3(iii) (c) Trade discounts which are accounted for in the Trade discounts which are accounted for in the
FORM GST GSTR-9C, in Paragraph 4-Table 5F audited Annual Financial Statement but on which audited Annual Financial Statement but on which
GST was leviable (being not permissible) shall be GST was leviable (being not permissible) shall be
declared here. declared here. “For FY 2017-18 and 2018-19, the
registered person shall have an option to not fill
this table. If there are any adjustments required to
be reported then the same may be reported in
Table 5O.”;

3(iii) (d) FORM GST GSTR-9C, in Paragraph 4 Turnover included in the audited Annual Financial Turnover included in the audited Annual Financial
Table 5G Statement for April 2017 to June 2017 shall be Statement for April 2017 to June 2017 shall be
declared here. declared here.
“For FY 2017-18, the registered person shall have
an option to not fill this table. If there are any
adjustments required to be reported then the same
may be reported in Table 5O.”;

3(iii) (e) FORM GST GSTR-9C, in Paragraph 4 – 5H-Unbilled revenue, “For FY 2017-18 and 2018-19, the registered
Table 5H, 5I ,5J, 5K, 5L, 5M, 5N 5I-Value of all advances, person shall have an option to not fill this table. If
5J-Aggregate value of credit notes, there are any adjustments required to be reported
5K-Aggregate value of all goods supplied by SEZs then the same may be reported in Table 5O.”;
to 5L-DTA, composition taxpayer,
5M-Valuation principles under section 15 of the
CGST Act, 2017,
5N-Difference due to foreign exchange
fluctuations

3(iv) (A) FORM GST GSTR-9C, in Paragraph 6 – Any ITC which was booked in the audited Annual Any ITC which was booked in the audited Annual
Table 12B Financial Statement of earlier financial year(s) but Financial Statement of earlier financial year(s) but
availed in the ITC ledger in the financial year for availed in the ITC ledger in the financial year for
which the reconciliation statement is being filed for which the reconciliation statement is being filed for
shall be declared here. This shall include shall be declared here. This shall include
transitional credit which was booked in earlier transitional credit which was booked in earlier
years but availed during Financial Year 2017-18. years but availed during Financial Year 2017-18.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this Table.”;

3(iv) (B) FORM GST GSTR-9C, in Paragraph 6 - Any ITC which has been booked in the audited Any ITC which has been booked in the audited
Table 12C Annual Financial Statement of the current financial Annual Financial Statement of the current financial
year but the same has not been credited to the year but the same has not been credited to the
ITC ledger for the said financial year shall be ITC ledger for the said financial year shall be
declared here declared here
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this Table.”;

3(iv) (C) FORM GST GSTR-9C, in Paragraph 6- This table is for reconciliation of ITC declared in This table is for reconciliation of ITC declared in
Table 14 the Annual Return (GSTR9) against the expenses the Annual Return (GSTR9) against the expenses
booked in the audited Annual Financial Statement booked in the audited Annual Financial Statement
or books of account. The various sub-heads or books of account. The various sub-heads
specified under this table are general expenses in specified under this table are general expenses in
the audited Annual Financial Statement or books the audited Annual Financial Statement or books
of account on which ITC may or may not be of account on which ITC may or may not be
available. Further, this is only an indicative list of available. Further, this is only an indicative list of
heads under which expenses are generally heads under which expenses are generally
booked. Taxpayers may add or delete any of these booked. Taxpayers may add or delete any of these
heads but all heads of expenses on which GST heads but all heads of expenses on which GST
has been paid / was payable are to be declared has been paid / was payable are to be declared
here. here.
“For FY 2017-18 and 2018-19, the registered
person shall have an option to not fill this Table.”;

Part-B of Form 9C Cash flow statement was mandatory Cash flow statement need to be attached, if
available

Para 5 of Section-I of Part B and Para 4 of Currently in GSTR-9C, it is required for the auditor But after the modification the phrase ‘true and
Section-II of Part B to certify that particulars given in GSTR-9C are correct’ has been replaced with ‘true and fair’. It is
‘True and correct’ great relief to auditors

Tags: goods and services tax (https://taxguru.in/tag/goods-and-services-tax/), GST (https://taxguru.in/tag/gst/), GSTR 9 (https://taxguru.in/tag/gstr-9/), GSTR 9C
(https://taxguru.in/tag/gstr-9c/)

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Name: CA. RAJESH KUMAR KHANDELWAL (https://taxguru.in/author/rkcamballb/)

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Company: SANMARKS & ASSOCIATES
Location: Faridabad, Haryana, IN
Member Since: 15 Jan 2019 | Total Posts: 5 (https://taxguru.in/author/rkcamballb/)

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recommendations-real-estate-sector.html)
Important aspects of Unregulated Deposit Schemes Ordinance, 2019 (https://taxguru.in/income-tax/important-aspects-unregulated-deposit-schemes-
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