Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C

Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C

Furnishing of Annual Return by Small Supplier

Registered Person had the option not to file the Annual Return GSTR 9 provided the Aggregate Turnover does not exceed Rs. 2 crores vide Notification No- 47/2019 Central Tax dated 9th October 2019.

FY 2019-20 and Onward- Every Registered Person irrespective of the turnover has to file GSTR 9

Related Topic:
Detailed Analysis of GSTR 9 and GSTR 9C

GSTR 9 (Annual Return)

• Table 4- Details of Outward Supplies can be reported with the net off Credit Notes in GSTR 9 for FY 2017-18 and FY 2018-19.
• Table 4- Details of Outward Supplies can be reported with the net off Debit Notes in GSTR 9 for FY 2017-18 and FY 2018-19.
• The credit of Input Tax on Inputs, Input Services, and Capital Goods had the option to report the amount in a consolidated manner under head Inputs
• Table 7H- Registered Person had the option to report reversal under various heads in a consolidated manner under Table 7H
• Table 8 GSTR 2A- Reporting in Table 8 was an optional subject to conditions
• Table 15 Report on Refunds and Demands was optional
• Table 16- Information about the supplies from composition taxpayers was optional
• Table 17- Reporting of HSN Wise Outward was optional
• Table 18- Reporting of HSN Wise Inward Supplies was Optional

Related Topic:
GST portal allows downloading table 8A of GSTR 9

Summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.

Related Topic:
Errors in Generating or Downloading GSTR-9C JSON File and their Resolution

GSTR 9C (Reconciliation Statement)

• Table 14 of GSTR 9C- Reporting of Expense wise credit of input tax is optional