CGST 7th Amendment Rules- Amendments in refund forms and GSTR-9

CGST 7th Amendment Rules- Amendments in refund forms and GSTR-9

Under Goods and Service Tax (“GST”), Annual return is required to be furnished in form GSTR-9 and Reconciliation statement and certificate is required to be furnished in form GSTR-9C.

As these forms are getting filed for the first time and considering the various issues faced by taxpayers, due date of filing of GSTR-9 and GSTR-9C has been extended till 30th November, 2019 for FY 2017-18.

Similarly, taxpayers are also facing various issues in filing of form GST RFD-01 (Application of Refund). 

To resolve the issues faced by taxpayers, department has made various amendments in form GST RFD-01 and also liberalize reporting requirements of form GST RFD-01, GSTR-9 and GSTR-9C vide Central Goods and Services Tax (Seventh Amendment) Rules, 2019.

 1. Amendment in form GST RFD-01

To simplify the information furnished at the time of filing of refund application, Central Board of Indirect Taxes and Customs (“CBIC” or “Department”) has notified following certain changes in annexure to form GST RFD-01:

A. Amendment in Existing annexures:

AnnexureAmendment
Statement-1A (Refund Type: ITC accumulated due to inverted tax structure)Statement 1A has been amended to provide following  information additionally: Type of Inward SupplyType of Document-Tax Invoice/Credit Note/ Debit NoteBill of Entry No., if applicablePort Code  
Statement 2 (Refund Type: Export of services with payment of tax (accumulated ITC))Statement 2 shall contain the following information additionally: Document wise detail is required to furnish for Debit Note and credit Note.
Statement 3 (Refund Type: Export without payment of tax (accumulated ITC))For claiming refund for exports without payment of taxes, taxpayer is required to enter following information additionally: Type of document. Amount of BRC/FIRC. In earlier form, only number and date was required to be furnished for BRC/FIRC.
Statement-4 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax))In statement 4, following information is required: Document wise detail is required to furnish for Debit Note and credit Note.
Statement-5 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax))Details of debit and credit note are required to be furnished document wise.
Statement-5B (On account of deemed exports)Two separate tables has been notified where refund is claimed by supplier or recipient in case of deemed export.
Statement-6 (Refund Type: On account of change in POS (inter-state to intra-state and vice versa))Taxpayer is require to mentioned Document type for each invoice, i.e., Debit Note, Credit Note or Tax Invoice

B. New Statement inserted

AnnexureClause
Statement -4A (Refund by SEZ on account of supplies received from DTA – With payment of tax)Annexure-4A has been inserted which shall be used by SEZ units for claiming refunds of taxes charged by DTA while supplying to SEZ units. Following information is required to be furnished: GSTIN of supplierType of DocumentDocument NumberDocument DateDocument ValueNumber and date of Shipping Bills/Bill of export/ endorsed invoices by SEZTaxable ValueIGST

2. Amendment or Clarification on form GSTR-9:

GSTR-9-Annual Return is one of the crucial form as it contains complied information for the entire financial year. However, due to complexity of information  involved and also non-clarity on various contents of form, due date of filing of first GSTR-9 of FY 2017-18 has further been extended till 31st December, 2019.

Therefore, CBIC has amended or provided clarification about following contents of form GSTR-9 through Notification No. 56/2019 – Central Tax dated 14th November, 2019:

ReferenceInformationAmendment
Column 8CITC 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. VParticulars of transactions pertaining to current year but  declared during permitted period of succeeding yearSeparate 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 4EDetails 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 5FDetails 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 5FDetails of Outward supplies made during the financial year on which tax is not payableFor 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 6BDetails of GST paid on inward supplies, i.e., Inputs, Capital Goods and Input ServicesFor 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 6DInwards supplies from registered and unregistered persons liable to GST under RCM in form of Input, Input services and capital GoodsFor 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 6EITC  on Import of goods, i.e., Inputs and Capital GoodsTaxpayers may report consolidated amount under “Inputs” row only
Table 7A to 7HDetails of ITC Reversed and Ineligible ITC for the financial yearTaxpayer 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 8AAuto-populated ITC as per GSTR-2AFor FY 2018-19, ITC shall auto-populate as per GSTR-2A on 1st November, 2018.  
Table 8A to 8DReconciliation of ITC claimed and ITC appearing in GSTR-2AFor 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 10Particulars of the transactions for the FY 2017-18 declared in returns between April 2018 till March 2019Table has been amended to contain details of transaction of 2018-19 declared in return of April, 2019 to September, 2019.
Table 12Reversal of ITC availed during previous financial yearFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table
Table 13ITC availed for the previous financial yearFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.
Table 15A to 15GParticulars of Demands and RefundsFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.
Table 16A & 16BInformation on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basisFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.
Table 17HSN Wise Summary of outward suppliesFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.
Table 18HSN Wise Summary of Inward suppliesFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.

3. Amendment or Clarification on form GSTR-9C:

Following amendments or clarifications are provided with respect to form 9C:

ReferenceInformationAmendment
Table 5B-5HReconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.
Table 12B & 12CITC booked in earlier Financial Years claimed in current Financial Year & ITC booked in current Financial Year to be claimed in subsequent Financial YearsFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table
Table 14Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of accountFor FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table

Red more Certain Important clarification on GST Audit and GST Annual Returns

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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