Reference | Information | Amendment in 7th Amendment Rules |
Column 8C | ITC pertaining to year current year but claimed during succeeding F.Y. | Separate Column inserted for FY 2018-19, where ITC is claimed during April 19 to September, 2019 |
Point No. V | Particulars of transactions pertaining to current year but declared during permitted period of succeeding year | Separate Column inserted for FY 2018-19, where transactions pertaining to FY 2018-19 are declared in returns between April 19 to September, 2019 |
Table 4B-Table 4E | Details of B2C (4A), B2B (4B), Export on payment of Taxes (4C), Supply to SEZ on payment of taxes (4D) and deemed export (4E). | For FY 2017-18 and 2018-19, Taxpayers are given an option to report amount in Table 4B to 4E net of credit note (Table 4I), Debit Notes (Table 4J) and amendments (Table 4K and 4L). Accordingly, Table 4I , 4J, 4K and 4L is made optional. |
Table 5D, 5E and 5F | Details of Exempted Supply (Table 5D), Nil Rated Supply (Table 5E) and Non-GST Supply (Table 5F) | If taxpayers are unable to differentiate supply between Exempted, Nil rated and Non-GST supply, then, taxpayer are given an option to furnish sum of all such 3 supplies under Table 5D-exempted Supply. Please note that this option is available for FY 2017-18 and 2018-19 only. |
Table 5A to 5F | Details of Outward supplies made during the financial year on which tax is not payable | For FY 2017-18 and 2018-19, taxpayers are given an option to furnish information in Table 5A to 5F net of credit Note (Table 5H), Debit Note (Table 5I) and Amendments (Table 5J and 5K). Accordingly, table No. 5H, 5J, 5K and 5L are made optional. |
Table 6B | Details of GST paid on inward supplies, i.e., Inputs, Capital Goods and Input Services | For FY 2017-18 and 2018-19, the registered person shall have an option to report the entire ITC under the “inputs” row. |
Table 6C and 6D | Inwards supplies from registered and unregistered persons liable to GST under RCM in form of Input, Input services and capital Goods | For FY 2017-18 and 2018-19, taxpayers have option to report the entire ITC under “Inputs”. Further, they are also given an option to fill the consolidated data of Table 6C and 6D in table 6D only. |
Table 6E | ITC on Import of goods, i.e., Inputs and Capital Goods | Taxpayers may report consolidated amount under “Inputs” row only |
Table 7A to 7H | Details of ITC Reversed and Ineligible ITC for the financial year | Taxpayer may enter the consolidated amount of reversal under table 7H only. However, reversal on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are be reported in respective columns. |
Table 8A | Auto-populated ITC as per GSTR-2A | For FY 2018-19, ITC shall auto-populate as per GSTR-2A on 1st November, 2018. |
Table 8A to 8D | Reconciliation of ITC claimed and ITC appearing in GSTR-2A | For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). |
Table 10 | Particulars of the transactions for the FY 2017-18 declared in returns between April 2018 till March 2019 | Table has been amended to contain details of transaction of 2018-19 declared in return of April, 2019 to September, 2019. |
Table 12 | Reversal of ITC availed during previous financial year | For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table |
Table 13 | ITC availed for the previous financial year | For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. |
Table 15A to 15G | Particulars of Demands and Refunds | For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. |
Table 16A & 16B | Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis | For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. |
Table 17 | HSN Wise Summary of outward supplies | For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. |
Table 18 | HSN Wise Summary of Inward supplies | For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. |