Simplification of GSTR-9 Annual Return and GSTR-9C Reconciliation Statement

The Central Goods and Services Tax (Seventh Amendment) Rules, 2019

Annual Return 

The Central Board of Indirect Taxes and Customs (CBIC) on November 14, 2019, has published the Central Goods and Services Tax (Seventh Amendment) Rules, 2019, to further amend the Central Goods and Services Tax Rules, 2017.

The Central Goods and Services Tax (Seventh Amendment) Rules, 2019 is published to simplify the Form GSTR-9 and Form GSTR-9C by making various field of these forms optional. 

Therefore, the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) allows the taxpayers not to provide split of input tax credit availed on inputs, input services and capital goods and not to provide Harmonized System of Nomenclature (HSN) level information of outputs or inputs, etc. for the financial year 2017-2018 and 2018-2019.

Save as otherwise provided in these rules, they will come into force on the date of their publication in the Official Gazette.

Notification No. 56/2019 – Central Tax