The Central Board of Indirect Taxes and Customs vide notification dated 14th November 2019 has published the Central Goods and Services Tax (Seventh Amendment) Rules, 2019 for simplification of GSTR-9/9C for FY 2017-18 and for the FY 2018-19 by making various fields optional.
CBIC further through this amendment allows the taxpayers not to provide split of input tax credit availed on inputs, input services and capital goods and to not provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19
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