No requirement of bifurcation of Input, Input Service and Capital Goods, and No HSN of Inward/Outward required in Annual Return i.e. GSTR-9

The Central Board of Indirect Taxes & Customs (CBIC) today notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services, and capital goods [ Table 6 of GSTR – 9] and to not to provide HSN level information of outputs [Table 17 of GSTR – 9] or Inputs [Table 18 of GSTR – 9], etc. for the financial year 2017-18 and 2018-19.

Note: The Notifications implementing the decisions as above will be issued shortly.

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