Latest Amendments in GSTR 9 and GSTR 9C - LegalABCD

Latest Amendments in GSTR 9 and GSTR 9C

FORM GSTR 9 :

     Table- 4 & 5 (Outward Supply)

1.  4B to 4E can be filled net of Credit Notes, Debit Notes and Amendments, instead of reporting in separate in 4I, 4J, 4K & 4L;
2. Similarly Table 5A to 5F cab be filled net of Credit Notes, Debit Notes and Amendments, instead of reporting in separately in 5H, 5I, 5J & 5K;
3. In case of Table 5D, 5E & 5F (exempted , nil rated and Non-GST supply) - Single figure can be reported against EXEMPTED in 5D;

     Table 6 - ITC availed during the FY

    

     1. In Table 6B, 6C, 6D & 6E the registered person can report the entire input tax credit under the "input row only";\

     Table 7 -  ITC Reversal

     2. Details of table 7A to 7E can be reported 7H (Other Reversal);

     3. However, TRAN I & II reversal has to be reported separately;

     Table 8 - Other ITC related information

     1. The registered person can upload the details  for the enteries in Table 8A to 8D (Reconciliation og GSTR 2A with GSTR 3B) duly signed in PDF format in Form GSTR 9C (without the CA certificate);

     2. Table 15, 16, 17 & 18 HSN summary also has been optional

FORM GSTR 9C :

Some relief also has been made in this form also which are as below:

     1. Details of turnover adjustments required in Table 5B to 5N made optional and all the adjustments required to be reported can be reported in TAble 5O;

     2. Table 12B, 12C and 14 (ITC reconciliation) has also been made optional;