Note on Recent changes in GSTR-9 & 9C

In its 4th and probably final round of extension and modification exercise in filing GSTR-9 and 9C, the Government has issued following yesterday:

1. Notification No. 56/2019-CGST dated 14th November 2019 notifying

a. various changes in formats of GSTR-9 and 9C to give effect to its applicability for F.Y 2018-19
b. changes in formats of GSTR-9 & 9C to provide substantial relief by making various mandatory fields ‘optional’ for the F.Y 2017-18 and 2018-19

2. ROD Order No. 08/2019 -CGST dated 14th November 2019 providing

a. Extension in the filing of GSTR-9 and 9C for F.Y 2017-18 for a further period of one month after the last extension. Now to be filed latest by 31st December 2019
b. Extension in filing GSTR-9 and 9C for F.Y 2018-19 for 3 months. Now to be filed latest by 31st March 2020
The changes made in the Form GSTR-9 and 9C are tabulated below:

A. Changes in GSTR-9 including instructions

B. Changes in GSTR-9C including instructions

Before parting…..

By this time, most of the taxpayers and professionals have already spent a lot of time and effort for compiling the details required to be reported in GSTR-9 & 9C which have now been made optional. The relaxation provided would have had a better impact if the same were notified at least 6 months well in advance.

Download the pdf on Note on Recent changes in GSTR-9 & 9C, below: