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Writer's pictureAsif Hussain

Careful before filling GSTR9 & 9C

Updated: Feb 27, 2023

GSTR-9C is an annual GST reconciliation statement that changed significantly in 2021.


Changes in GSTR 9 & GSTR 9C

What is GSTR 9?


GSTR 9 is an annual return that GST registered taxpayers must file each year. It contains information about outward and inward supplies made/received during the relevant fiscal year under various tax heads, such as CGST, SGST, IGST, and HSN codes. It is a compilation of all monthly/quarterly returns (GSTR-1, GSTR-2A/2B, GSTR-3B) filed in that calendar year.


The following are the major changes and table-by-table details:

GSTR9C

Table No.

Particulars

FY 2020-2021

FY 2021-2022

Remarks

Table 5B to Table 5N

Option to leave this table blank. If any revisions need to be recorded, Table 5O is where they can be reported.

Optional

Optional

Table 12B & Table 12C

Any ITC that was booked in the previous fiscal year's financial Any ITC that was booked in the previous fiscal year's financial statement but not used in the current fiscal year must be declared here. – Any ITC that has been booked in the current fiscal year's financial statement but has not been used in the current fiscal year must be declared here.

Optional

Mandatory

Table 14

Reconciliation of ITC declared in the Annual Return (GSTR9) to expenses recorded in the Financial Statement or books of accounts

Optional

Optional


GSTR9

Table No.

Particulars

FY 2020-2021

FY 2021-2022

Remarks

Table 4I to Table 4L

Table 4B to Table 4E net of credit notes / debit notes/Amendments (+)/ (-)

Optional

Mandatory

The credit/debit notes have to be reported separately

Table 5D to Table 5F

For FY 2020-21, Option to either separately report supplies as exempted, nil rated and non-GST supply or report consolidated information for all these three heads in the “exempted” row only.

Optional

Mandatory

Report Non-GST supply (5F) separately


Table 5H to Table 5K

Option to fill Table 5A to Table 5F net of credit notes/debit notes / Amendments (+)6/(-)


Optional

Optional

The credit /debit notes & amendments can be consolidated in detail reported in Table 5A to 5F instead of reporting here separately.

Table 6B to Table 6E

For FY 2017-18 and 2018-19, Option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.


Mandatory

Mandatory

There is an option to only report the remaining amount under the "inputs" row, or to report the breakdown of inputs and input services.

Table 6C & Table 6D


Tables 6C and 6D can be reported separately, or the consolidated details of Tables 6C and 6D can be reported in Table 6D only.

Optional

Optional

Capital goods details must be reported separately. Details of inputs and input services, on the other hand, can be reported on a consolidated basis under the heading 'Inputs.'

Table 6E


For fiscal years 2017-18 and 2018-19, the registered person may report the input tax credit as inputs and capital goods, or the entire input tax credit under the "inputs" row only.

Mandatory

Mandatory

The registered person must report the breakdown of the input tax credit as capital goods for the fiscal years (FY) 2019–20, 2020–21, and 2021–22, with the option to report the breakdown of the remaining amount as inputs and input services or to report the entire remaining amount under the "inputs" row only.

Table 7A to Table 7H


He has the option of filling out his information on reversals separately in Tables 7A to 7E or reporting the entire amount of reversal in Table 7H only. Reversals due to TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) must, however, be reported.

Optional

Optional

The total amount of reversal from 7A to 7E can be entered in 7H, i.e., 'Other reversal,' but reversal of transitional credit fields (7F and 7G) must be reported separately.

Table 8A, Table 8B & Table 8D


For fiscal years 2017-18 and 2018-19, the registered person may upload the details for the entries in Tables 8A to 8D, duly signed, in PDF format, in FORM GSTR-9C.

Mandatory

Mandatory

Auto populated


Table12 & Table 13


Reversal of ITC availed during previous financial year – ITC availed for the previous financial year

Optional

Optional

Table 15 to Table 16


Particulars of Demands and Refunds – Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis


Optional

Optional

Table 17


HSN wise summary of Outward Supplies


Optional

Mandatory

It is mandatory to fill the HSN summary for outward supplies.

Table 18


HSN wise summary of Inward Supplies


Optional

Optional

It is not mandatory to fill the HSN summary.


We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.


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“Eighty percent of success is showing up.“


- Woody Allen


Regards

Asif Hussain

+91-96323-32850


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