Clarifications Regarding the Filing of Annual Return (GSTR-9)

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The Ministry of Finance on June 4, 2019 issued certain clarifications with respect to the filing of Annual Return in Form GSTR-9. Annual Return in Form GSTR-9 is required to be filed by taxpayers registered under GST once in a year consisting of the supplies made and received during the year. The clarifications issued are as follows:

  1. All the information as on 01/05/2019 that is specified in Form GSTR-2A shall be in auto-populated in Table 8A of Form GSTR-9.
  2. Input Tax Credit on inward supplies accruing from April 2018 to March 2019 shall be stated in Table 8C of Form GSTR-9.
  3. Any particulars of transaction declared in the returns filed from April 2018 to March 2019 pertaining to the period of Financial Year 2017-18 shall be declared in Part V of Form GSTR-9. And, such particulars may specify the details of amendments furnished in Table 10 and 11 of Form GSTR-1.
  4. All the supply shall be declared either in Part II or Part V of GSTR-9 irrespective of the fact that when such supplies was declared in Form GSTR-1. Such declaration shall be based on when the tax was paid through Form GSTR-3B with respect to such supplies. If the tax is paid between July 2017 to March 2018 through Form GSTR-3B then the supply shall be declared in Part II of GSTR-9 and if the tax is paid between April 2018 to March 2019 through Form GSTR-3B then the supply shall be stated in Part V of Form GSTR-9.
  5. Any outward supply which was not declared in Form GSTR-1 and GSTR-3B shall be stated in Part II of Form GSTR-9. And any liability arising out of the gap between ‘Tax payable’ and ‘Paid through cash’ shall be computed in Part IV of Form GSTR-9 and shall be paid through Form DRC-03.
  6. All such payments made through DRC-03 for the period of July 2017 to March 2018 will not accredit Form GSTR-9 but be considered for reconciliation in Form GSTR-9C.
  7. Auto-population is a functionality to facilitate taxpayer to report data as per their books of accounts or returns. Many taxpayers have reported mismatch in the auto-populated data and in the entries in their books of accounts or returns. The major reason behind such mismatch is the omission of details in Form GSTR-1 and the payment of tax in Form GSTR-3B beforehand.
  8. Many taxpayers have also reported that there is no row to fill the credit of IGST paid and availed in return of April 2018 to March 2019 and they fear the lapse of such credit due to the failure to report it in the Annual Return. For this purpose taxpayers are required to fill IGST credit availed from July 2017 to March 2019 in Table 6(E) of Form GSTR-9.

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