Form GSTR-9 ( Annual return ) for fy 2019-20

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The GSTR 9 is a document or statement that has to be filed once a year by a registered taxpayer. This document will contain the details of all supplies made and received under various tax heads (CGST, SGST and IGST) during the entire year along with turnover and audit details for the same

GSTR-9 as per Notification no-79/2020

11: In the said rules, in FORM GSTR-9, –
(i) in the Table, –

(a) against serial number 8C, in column 2, for the entry, the following entry shall substituted, namely: –
“ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period”;
(b) against Pt. V, for the heading, the following heading shall be substituted,
namely: –
“Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.”;
(ii) in the instructions, –
(a) after paragraph 2, the following entry shall be inserted, namely,-
“2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here.”

(b) in paragraph 4, –
(A) after the words, letters and figures, “that additional liability for the FY 2017-18 or FY 2018-19”, the word, letters and figures “or FY 2019-20”
shall be inserted;
(B) in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-19” wherever they occur, the letters, figures and word
“FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(c) in paragraph 5, in the Table, in second column, –
(A) against serial number 6B, after the entries, the following entry shall be inserted, namely: –
“For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the
breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only.”;
(B) against serial number 6C and serial number 6D, –
(i) after the entry ending with the words “entire input tax credit under the “inputs” row only.”, the following entry shall be inserted,
namely: –
“For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report
the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only.”;
(ii) in the entry ending with the words, figures and letters “Table 6C and 6D in Table 6D only.”, for the letters, figures and word “FY
2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(C) against serial number 6E, after the entry, the following entry shall be
inserted, namely: –


“For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the
breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only.”;
(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters,
figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted.;
(E) against serial number 8A, after the entry, the following entry shall be inserted, namely: –
“For FY 2019-20, it may be noted that the details from FORM GSTR2A generated as on the 1st November, 2020 shall be auto-populated in
this table.”;
(F) against serial number 8C, for the entries, the following entry shall be substituted, namely:-
“Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but
includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on
which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.”;
(d) in paragraph 7, –
(A) after the words and figures “April 2019 to September 2019.”, the following shall be inserted, namely: –
“For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April
2020 to September 2020.”;
(B) in the Table, in second column, –
(I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: –
“For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but
such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here.”;


(II) against serial number 12, –
(1) in the entry beginning with the word, letters and figures “For FY 2018-19” after the words “for filling up these details.”, the
following entry shall be inserted, namely: –
“For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for
filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table.”;
(2) in the entry beginning with the word, letters and figures “For FY 2017-18” and ending with the words “an option to not fill
this table.”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(III) against serial number 13, –
(1) in the entry beginning with the word, letters and figures “For FY 2018-19” after the words, letters and figures “in the annual return for FY 2019-20.”, the following entry shall be inserted, namely: – “For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section
(2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21.”;
(3) in the entry beginning with the word, letters and figures “For FY 2017-18” and ending with the words “an option to not fill this
table.”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and
2019-20” shall be substituted; in paragraph 8, in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted.

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