The Government made some changes to the Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) vide Notification No. 56/2019 dated 14 November 2019.
Such changes do not affect the current tools required for filing GSTR-9 and GSTR-9A for financial Year 2017-18. Some changes are required in the offline tool and online portal for GSTR-9C which are under development and are likely to be made available by December 21, 2019.
Source: www.gst.gov.in
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These changes were supposed to come on December 10, 2019. Then modified announcement was made that the offline tool and online GSTR-9C will be available by December 14, 2019. This had been postponed to December 17, 2019. Now again, this has also been deffered to Dec 21, 2019