Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C)

Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C)

The extended dates are as under:

Form GSTR-9 (Annual Return)		Form GSTR-9C (Reconciliation Statement)
FY 2017-18	FY 2018-19	FY 2017-18	FY 2018-19
Dec 31, 2019	Mar 31, 2020	Dec 31, 2019	Mar 31, 2020

The changes, as per recent notification dated 14th Nov 2019, in the application software and the offline tools would be made available by 10th Dec. 2019.

Followings points needs to be considered to take care of new changes in the forms and annual return for GSTR-9/9C :-

Figures would be auto populated from GSTR-1 and GSTR-3B in GSTR-9 only for Reference Purpose.

For any difference in supplies shown in GSTR-1 or GSTR-3B from actuals, please update figures manually in Part II (B2B, B2C etc) and update tax payable amount manually in Table-9 of GSTR-9.

The payable difference seen after above updating can be paid through DRC-03 and if already paid , credit can be taken through RFD-01.

If paid as above, then there is no requirement to show the same differential amount in GSTR-9C in table “auditor recommendation”.