16 Nov 2019Posted By: Mudit Handa

8 Simplified Changes in New Annual GST Return Filing

Recently, the GST Authority has further extended the due date for the Annual GST Return filing in Form GSTR-9 and Audit report in GSTR-9C for the FY 2017-18 from 31st November 2019 to 31st December 2019, and for the FY 2018-19 to 31st March 2020.

This has provided further relief to all the taxpayers having GST registration.

More importantly, the GST department has also decided to simplify the annual GST return forms. by making some of the fields in these forms optional. This will truly make the annual GST return filing procedure much more convenient for the general taxpayers having GST registration.

Please read the 

For a better understanding of the taxpayers, all the proposed new changes in annual GST return forms have been decoded here.


Major Relaxations in GSTR-9:

The GST department has given several relaxations while filing of Form GSTR-9, which are explained below:


#1. Table-4B to Table-4E now made optional.

The Tables 4B & 4E are related to the supplies on which GST is payable. It contains the net amount of all Credit Notes, Debit Notes or corrections:

  • Now onwards separate details of Credit/ Debit Notes are not required to be entered in Table 4I & 4J. These can now be merged with the details entered in Table 4B & 4E.

  • Details of the Supplies or tax declared/ reduced through amendment not required in Table-4K & 4L. The same can be now merged with details of Table-4B to 4E.

  • Moreover, details of B2C supplies (Table-4A) are needed as the net amount of Credit/ Debit Notes.

#2. Table-5A to Table-5F now made optional.

Table-5A to 5F is related to the supplies where GST not payable. It shows the net amount of Debit / Credit Notes:

  • Here to, separate details of Debit / Credit Notes not required from now onwards in Table-5H & 5I. The same shall be merged with details of Table-5A to 5F.

  • Similarly, the details of Supplies declared/ reduced through rectification not required in Table-5J & 5K. These shall be merged with details of Table-5A to 5F.

#3. Supplies “Exempted", "Non-GST" &"No Supply" in "Exempted" row

A new option has been given to report all supplies, whether Exempted, Nil-rated and Non-GST Supplies in the Table-5D to 5F, under the “exempted” category row on a consolidated basis, i.e. in Table-5D only.

This will further compact & simplify the GST return filing procedure.

#4. RCM basis Purchases from RD & URD dealers in Table 6D

From now onwards, a new option has been given to Report all purchases attracting GST on RCM basis from the persons having GST registration as well as the unregistered dealers on a consolidated basis in Table-6D only. Earlier the purchases from URD dealers had to be shown in Table-6C.

#5. Consolidated Report of Table 7A to 7E in 7H

Another new option has been granted wherein the taxpayer can report all the details of the reversal of Input Tax Credit, hitherto entered Table-7A to 7E, on a consolidated basis under the Table-7H.

#6. Entire input tax credit under “inputs” row only

No onwards a new option has been given to report Input Tax Credit on Inputs, Capital Goods as well as Input Services on a consolidated basis under “Inputs” row only, in the Table-6B to 6E.

#7. Table 8A to 8D Details can be uploaded directly in the Audit Report

Another relaxation has been given to upload the details of all the entries under Table 8A to 8D in duly signed PDF format directly into the Audit Report in the Form GSTR-9C. This won’t require the CA certification from now onwards.

#8. Other Relaxations

Apart from the above-mentioned relaxations, the following details have been optional in the Annual GST return filing:

  • Table 12 & 13 

  • Table 15A to 15G

  • Table 16A to 16C (Refund, Demand & Misc Information)

  • Tables 17 & 18, which include the summary of purchases & sales. Henceforth, no need to enter HSN & SAC codes.

These are some of the major relaxations in Annual GST return filing.

The Taxpayers can, instantly easily create their GST Tax Invoice using the interactive and fast InstaBill Software. 


If you need any assistance with the annual GST return filing procedure, or the GST audit report please feel free to contact our business advisor at 8881-069-069.

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