Clarificatory changes in the format of GSTR – 9 & GSTR – 9C

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The following clarificatory changes, inter-alia, shall be carried out in the formats/instructions according to which the annual return / reconciliation statement is to be submitted by the taxpayers:

  1. Amendment of headings in the forms to specify that the return in FORM GSTR-9 & FORM GSTR-9A would be in respect of supplies etc. ‘made during the year’ and not ‘as declared in returns filed during the year’;
  2. All returns in FORM GSTR-1 & FORM GSTR-3B have to be filed before filing of FORM GSTR-9 & FORM GSTR-9C;
  3. All returns in FORM GSTR-4 have to be filed before filing of FORM GSTR-9A;
  4. HSN code may be declared only for those inward supplies whose value independently accounts for 10% or more of the total value of inward supplies;
  5. Additional payments, if any, required to be paid can be done through FORM GST DRC-03 only in cash;
  6. ITC cannot be availed through FORM GSTR-9 & FORM GSTR-9C;
  7. All invoices pertaining to previous FY (irrespective of month in which such invoice is reported in FORM GSTR-1) would be auto-populated in Table 8A of FORM GSTR-9;
  8. Value of “non-GST supply” shall also include the value of “no supply” and may be reported in Table 5D, 5E and 5F of FORM GSTR-9;
  9. Verification by taxpayer who is uploading reconciliation statement would be included in FORM GSTR-9C.

Read more at: http://pib.nic.in/PressReleseDetail.aspx?PRID=1557060

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