CBIC further amends the Central Goods and Services Tax Rules, 2017 to simplify GSTR-9 and GSTR-9C by making certain fields optional

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 56/2019 dated 14th November, 2019 to further amend the Central Goods and Services Tax (CGST) Rules, 2017.

Key Points of the Amendment are:

  1. In Annexure 1 of Form GST RFD-01, the following statements has been substituted –

  1. Statement 1A relating to Refund on account of ITC accumulated due to inverted tax structure
  2. Statement 2 relating to Refund on account of Export of services with payment of tax (accumulated ITC)
  3. Statement 3 relating to Refund on account of Export without payment of tax (accumulated ITC)
  4. Statement 4 relating to Refund on account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
  5. Statement 5 relating to Refund on account of supplies made SEZ unit or SEZ Developer (without payment of tax)
  6. Statement 5B relating to Refund on account of deemed exports claimed by supplier
  7. Statement 6 relating to Refund on account of change in POS (inter-state to intra-state and vice versa)

2. In Annexure 1 of Form GST RFD-01, Statement 4A relating to Refund by SEZ on account of supplies received from DTA – With payment of tax has been inserted.

3.For FY 2017-18 and 2018-19, against serial no 4I and 4J of Form GSTR-9 under the instructions it has been provided that the registered person shall have an option to fill Table 4B to Table 4E net of credit/debit notes in case there is any difficulty in reporting such details separately in this Table.

4. For FY 2017-18 and 2018-19, against serial no 4K and 4L of Form GSTR-9 under the instructions it has been provided that the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table.

 5. For FY 2017-18 and 2018-19, against serial number 5D,5E and 5F of Form GSTR-9 (under the instructions) after the entry ending with the words, figures and brackets “under Non-GST supply (5F) it has been provided that the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only.

6. For FY 2017-18 and 2018-19, against serial no 5H and 5I of Form GSTR-9 under the instructions it has been provided that the registered person shall have an option to fill Table 5A to Table 5F net of credit/debit notes in case there is any difficulty in reporting such details separately in this Table.

7. For FY 2017-18 and 2018-19, against serial no 6E of Form GSTR-9 under the instructions it has been provided that the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the “inputs” row only.

8. For FY 2017-18 and 2018-19, against serial no 5B, 5C, 5E, 5G, 5H, 5I, 5J, 5K, 5L, 5M and 5N of Form GSTR-9C (under the instructions) after the entry ending with the words and brackets “shall be declared here”  it has been provided that the registered person shall have an option to not fill this table if there are any adjustments required to be reported then the same may be reported in Table 5O

9. Part B of Form GSTR-9C relating to (I) Certification in in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit and (II) Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts has  been substituted.

For further details please refer the attached document.

Source: Central Board of Indirect Taxes & Customs

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