Many People are facing GSTR-9 and GSTR-9C related problems. GST Tech – Official Twitter handle for IT related queries on GST has tweeted with some simplifications and technical solutions on the annual Returns. This article deals with such simplifications and solutions.
Changes in Filing Requirements Form GSTR 9 & 9C
- Filing made optional for Aggregate Turnover (PAN based) upto Rs 2 Crore. (calculated from 1st July, 2017 to 31st March 2018, for FY 2017-18).
- The simplifications notified in Form GSTR-9 and Form GSTR- 9C effective only for FY 2017-18 and 2018-19.
- For FY 2017-18, the last date for filing GSTR-9 and GSTR-9C extended to 31st Jan, 2020.
- For FY 2018-19, the last date for filing GSTR-9 and GSTR-9C extended to 31st March, 2020.
GSTR-3B Returns will be filed in a staggered manner : Press Release
Simplifications made in Form GSTR-9
- In Tables 4B to 4E and 5A to 5F, taxpayers given an option to fill details net of Credit Note, Debit Note and amendments.
- Option to fill exempt, NIL rated and Non GST supplies on consolidated basis in Table 5D.
- ITC bifurcation into inputs, capital goods and input services made optional. Can be reported in inputs row only.
- ITC related to RCM goods from Registered and Unregistered can be merged and reported in Table 6D.
- Entire ITC reversal {as per Rule 37, 39, 42, 43 & Sec 17(5)} can be reported in Table 7H.
- Reversal on a/c of TRAN-1 (Table 7F) and TRAN-2 (Table 7G) to be reported separately in respective tables.
- Tables 12, 13, 15 to 18 now made optional.
- Option to upload other ITC related information in Tables 8A to 8D, duly signed in pdf format in GSTR-9C without CA certification.
Tax Department raises GST revenue target to Rs 1.15 lakh cr for January-February
Simplifications made in GSTR-9C
- Not mandatory to attach cash flow statement.
- Instead of ‘True & Correct’ opinion Auditor required to give ‘True & Fair’ opinion.
- Table 14 made optional.
- Option provided not to fill ‘ITC booked in previous FY claimed in current FY; and, ITC booked in current FY to be claimed in next FY’, in Table 12.
- Option provided not to fill unbilled revenue, unadjusted advances & other entries in Table 5. Any adjustments requiring reporting can be entered in Table 5O.
Get all the updates in Our Telegram Channel
Issues Reported and their Solutions
1. ITC auto populated in Table 8A does not match figures of Form GSTR 2A in Form GSTR 9
Figures in GSTR 2A flow from GSTR-1 filed by your supplier taxpayer. If it has not been filed by supplier taxpayer till 30th April, 2019, for FY 2017-18, this amount will not flow into Table 8A of Form GSTR-9.
Figures for FY 2017-18, reported by supplier taxpayer in GSTR-1 after 30th April, 2019, will reflect in your GSTR-2A but will not be auto populated in Table 8A of GSTR-9.
(Please note that after recent changes taxpayers are also given an option to upload ITC related information in Tables 8A ta 8D of GSTR-9, duly Signed in pdf format in GSTR- 9C without CA certification.)
10 Important Changes in GST from January 2020
2. Issue faced while using GSTR 9C Offline Utility related to the membership Number of Auditor.
While filing Part B of Form GSTR 9C, Auditors are advised to quote their membership number without prefixing “0” in their membership Number.
3. Unable to upload Balance Sheet and P & L A/c in Form GSTR-9C
One of the possible reasons could be that keywords i.e. Balance Sheet/ Profit and Loss Account/ Income and Expenditure Statement, if uploaded in your office network, may be denied upload by firewall/ content security filter, as these contain sensitive information. Ask your Administrator to allow upload of such documents. An open network can also be used to upload these documents.
For any question visit us at GST Discussion forum
