{"id":23706,"date":"2022-11-27T16:40:10","date_gmt":"2022-11-27T11:10:10","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=23706"},"modified":"2024-12-03T18:32:40","modified_gmt":"2024-12-03T13:02:40","slug":"gstr-9c-optional-vs-compulsory","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/","title":{"rendered":"GSTR-9C Optional Vs Compulsory Tables"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d6f44c0dc99\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d6f44c0dc99\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#Overview_GSTR_9C_Optional_Vs_Compulsory_tables_For_in_Financial_Year_2021-22\" title=\"Overview GSTR 9C Optional Vs Compulsory tables For in Financial Year 2021-22\">Overview GSTR 9C Optional Vs Compulsory tables For in Financial Year 2021-22<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#Overview_on_Goods_Services_Tax_Annual_Return_9_9C\" title=\"Overview on Goods &amp; Services Tax Annual Return 9 &amp; 9C\">Overview on Goods &amp; Services Tax Annual Return 9 &amp; 9C<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Annual_Return_Late_Fee\" title=\"GSTR Annual Return : \u00a0Late Fee\">GSTR Annual Return : \u00a0Late Fee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Annual_Return_Table_4_of_GSTR-9\" title=\"GSTR Annual Return : \u00a0Table 4 of GSTR-9\">GSTR Annual Return : \u00a0Table 4 of GSTR-9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Annual_Return_Table_5D_to_Table_5F\" title=\"GSTR Annual Return : Table 5D to Table 5F\">GSTR Annual Return : Table 5D to Table 5F<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Annual_Return_Table_6B_to_Table_6E\" title=\"GSTR Annual Return : Table 6B to Table 6E\">GSTR Annual Return : Table 6B to Table 6E<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Annual_Return_Table_6C_Table_6D\" title=\"GSTR Annual Return : Table 6C &amp; Table 6D\">GSTR Annual Return : Table 6C &amp; Table 6D<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Annual_Return_Table_6E\" title=\"GSTR Annual Return : Table 6E\">GSTR Annual Return : Table 6E<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#These_Tables_have_been_made_compulsory_for_Financial_Year_2021-22\" title=\"These Tables have been made compulsory for Financial Year 2021-22.\">These Tables have been made compulsory for Financial Year 2021-22.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GST_Reconciliation_status_of_Gross_GST_Turnover\" title=\"GST Reconciliation status of Gross GST Turnover\">GST Reconciliation status of Gross GST Turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#Reconciliation_status_of_Taxable_GST_Turnover\" title=\"Reconciliation status of Taxable GST Turnover\">Reconciliation status of Taxable GST Turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#GSTR_Reconciliation_status_of_Net_ITC_Input_Tax_Credit\" title=\"GSTR Reconciliation status of Net ITC (Input Tax Credit)\">GSTR Reconciliation status of Net ITC (Input Tax Credit)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#Summary_of_of_GSTR-9_9C_Optional_and_mandatory_tables_Since_FY_2017-2018\" title=\"Summary of of GSTR-9 &amp; 9C Optional and mandatory tables, Since\u00a0FY 2017-2018\">Summary of of GSTR-9 &amp; 9C Optional and mandatory tables, Since\u00a0FY 2017-2018<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#Due_date_of_annual_return_filling\" title=\"Due date of annual return filling\">Due date of annual return filling<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/carajput.com\/blog\/gstr-9c-optional-vs-compulsory\/#Recent_updates_for_GSTR-9_and_GSTR-9C\" title=\"Recent updates for GSTR-9 and GSTR-9C:\">Recent updates for GSTR-9 and GSTR-9C:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16491\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Priority-Action-for-FY-2020-21-Before-Sept-2021-GST-Returns.jpg\" alt=\"Priority Action for FY 2020-21 Before Sept 2021 GST Returns\" width=\"1200\" height=\"900\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Priority-Action-for-FY-2020-21-Before-Sept-2021-GST-Returns.jpg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Priority-Action-for-FY-2020-21-Before-Sept-2021-GST-Returns-300x225.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Priority-Action-for-FY-2020-21-Before-Sept-2021-GST-Returns-1024x768.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Priority-Action-for-FY-2020-21-Before-Sept-2021-GST-Returns-768x576.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/09\/Priority-Action-for-FY-2020-21-Before-Sept-2021-GST-Returns-800x600.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Overview_GSTR_9C_Optional_Vs_Compulsory_tables_For_in_Financial_Year_2021-22\"><\/span><span style=\"color: #000080;\"><strong>Overview GSTR 9C Optional Vs Compulsory tables For in Financial Year 2021-22<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Overview_on_Goods_Services_Tax_Annual_Return_9_9C\"><\/span><span style=\"color: #000080;\">Overview on Goods &amp; Services Tax Annual Return 9 &amp; 9C<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GSTR Annual Return : \u00a0Applicability turnover<\/p>\n<ul>\n<li>INR 2 crores for GSTR-9<\/li>\n<li>INR 5 crores for GSTR-9C<\/li>\n<li><span style=\"color: #000080;\">GSTR Annual Return : \u00a0Due Dates : 31-12-2023 for both 9\/9C<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Annual_Return_Late_Fee\"><\/span><span style=\"color: #000080;\">GSTR Annual Return : \u00a0Late Fee<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Turnover up to Rs.5 crore filing GSTR-9 after timeline date attracts a late fee of Rs. 50 per day (i.e., 25 under each Central Goods and Services Tax &amp; State Goods and Services Tax act) subject to max cap 0.04% of turnover in state\/UT (i.e., 0.02% each under Central Goods and Services Tax &amp; State Goods and Services Tax Act).<\/p>\n<ul>\n<li>INR 5 crore to INR 20 Cr = INR 100 Per day<\/li>\n<li>Above INR 20 Cr = INR 200 Per day<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Annual_Return_Table_4_of_GSTR-9\"><\/span>GSTR Annual Return : \u00a0Table 4 of GSTR-9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Table 4 &#8211; Amendments, credit notes &amp; debit notes cannot be shown as net figures in B2B, B2C, etc. now. GSTR Annual Return Table 4I to 4L to be disclosed separately from FY 21-22.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Annual_Return_Table_5D_to_Table_5F\"><\/span><span style=\"color: #000080;\">GSTR Annual Return : Table 5D to Table 5F<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The RP shall report Non-GST supply (5F) separately &amp; shall have an option to either separately report his supplies as exempted &amp; nil rated supply or report consolidated information for these two heads in the ^exempted row only.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Annual_Return_Table_6B_to_Table_6E\"><\/span><span style=\"color: #000080;\">GSTR Annual Return : Table 6B to Table 6E<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Option to either report the breakup of inputs &amp; input services or report the entire remaining amount under the \u201cinputs\u201d row only.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Annual_Return_Table_6C_Table_6D\"><\/span><span style=\"color: #000080;\">GSTR Annual Return : Table 6C &amp; Table 6D<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Option to either report Table 6C &amp; Table 6D separately or report the consolidated details of GSTR Annual Return Table 6C &amp; 6D in GSTR Annual Return Table 6D only.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Annual_Return_Table_6E\"><\/span><span style=\"color: #000080;\">GSTR Annual Return : Table 6E<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The RP shall report the breakup of input tax credit as capital goods &amp; have an option to either report the breakup of the remaining amount as inputs &amp; input services or report the entire remaining amount under the \u201cinputs\u201d row only.<\/p>\n<ul>\n<li>This Post a List of firm or corporate in Form GSTR-9C (Reconciliation Statement under the Goods and services Tax) that were compulsory or optional in Financial Year 2021-2022.<\/li>\n<\/ul>\n<ul>\n<li>For Financial Year 2017-2018, 2018-2019, 2019-2020, &amp; Financial Year 2020-21 the GST Registered person shall have the option to fill Table 4B to Table 4E net of Credit Notes (Table 4I), debit notes (Table 4J), and Amendments (4K &amp; 4L) in case there is any difficulty in reporting such details separately in this Table.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Summarized in below Table:<\/strong><\/span><\/p>\n<p><strong> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23707\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/Summarized-in-below-Table-GSTR-9C..jpg\" alt=\"Summarized in below Table GSTR 9C.\" width=\"1116\" height=\"631\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/Summarized-in-below-Table-GSTR-9C..jpg 1116w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/Summarized-in-below-Table-GSTR-9C.-300x170.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/Summarized-in-below-Table-GSTR-9C.-1024x579.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/Summarized-in-below-Table-GSTR-9C.-768x434.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/Summarized-in-below-Table-GSTR-9C.-800x452.jpg 800w\" sizes=\"(max-width: 1116px) 100vw, 1116px\" \/><\/strong><\/p>\n<p>By comparing Data supplied in GSTR 9\/9C &amp; GSTR 3B, the govt has started sending out notices &amp; issuing information requests.<\/p>\n<ul>\n<li>Along with this, this post is objective to clarify the filing of annual returns (Form GSTR 9) &amp; reconciliation statements (Form GSTR 9C), as well as necessary reconciliations, best &#8211; practice, advanced issues &amp; solutions, &amp; tips as applicable for financial year (FY) 2021\u201322, taking into consideration the various changes to the GST law in recent times.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"These_Tables_have_been_made_compulsory_for_Financial_Year_2021-22\"><\/span><span style=\"color: #000080;\"><strong>These Tables have been made compulsory for Financial Year 2021-22.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Annual Goods and services Tax return GSTR-9C can only be submitted after the filling of GSTR-9 is filed. all the GST taxpayers who have not yet paid GSTR Tax liability or have unclaimed Input tax credit pertaining for Financial Year 2021-22, Those still have option to amend or correct their claim Input tax credit &amp; supplies by 30<sup>th<\/sup> Nov, 2022. (GST Notification No. 18\/2022)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Reconciliation_status_of_Gross_GST_Turnover\"><\/span><span style=\"color: #000080;\"><strong>GST Reconciliation status of Gross GST Turnover<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23710\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST-1...jpg\" alt=\"Reconciliation GST-1\" width=\"999\" height=\"634\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST-1...jpg 999w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST-1..-300x190.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST-1..-768x487.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST-1..-800x508.jpg 800w\" sizes=\"(max-width: 999px) 100vw, 999px\" \/><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconciliation_status_of_Taxable_GST_Turnover\"><\/span><span style=\"color: #000080;\"><strong>Reconciliation status of Taxable GST Turnover<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23712\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST1-1-2-tourover..jpg\" alt=\"GST1-1 Turnover\" width=\"994\" height=\"633\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST1-1-2-tourover..jpg 994w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST1-1-2-tourover.-300x191.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST1-1-2-tourover.-768x489.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST1-1-2-tourover.-800x509.jpg 800w\" sizes=\"(max-width: 994px) 100vw, 994px\" \/><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GSTR_Reconciliation_status_of_Net_ITC_Input_Tax_Credit\"><\/span><span style=\"color: #000080;\"><strong>GSTR Reconciliation status of Net ITC (Input Tax Credit)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23713\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST2-1-NET-ITC...jpg\" alt=\"GST2-1 NET ITC\" width=\"1147\" height=\"557\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST2-1-NET-ITC...jpg 1147w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST2-1-NET-ITC..-300x146.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST2-1-NET-ITC..-1024x497.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST2-1-NET-ITC..-768x373.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GST2-1-NET-ITC..-800x388.jpg 800w\" sizes=\"(max-width: 1147px) 100vw, 1147px\" \/><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23797\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-.jpg\" alt=\"GSTR 9\" width=\"1406\" height=\"1000\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-.jpg 1406w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9--300x213.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9--1024x728.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9--768x546.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9--800x569.jpg 800w\" sizes=\"(max-width: 1406px) 100vw, 1406px\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Summary_of_of_GSTR-9_9C_Optional_and_mandatory_tables_Since_FY_2017-2018\"><\/span><span style=\"color: #000080;\"><strong>Summary of of GSTR-9 &amp; 9C Optional and mandatory tables, Since<\/strong><\/span><span style=\"color: #000080;\"><strong>\u00a0FY 2017-2018<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span style=\"color: #000080;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25904\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/02\/photo_2023-12-30_00-56-29.jpg\" alt=\"GSTR-9 &amp; 9C Optional and mandatory tables\" width=\"1233\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/02\/photo_2023-12-30_00-56-29.jpg 1233w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/02\/photo_2023-12-30_00-56-29-289x300.jpg 289w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/02\/photo_2023-12-30_00-56-29-986x1024.jpg 986w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/02\/photo_2023-12-30_00-56-29-768x797.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/02\/photo_2023-12-30_00-56-29-800x830.jpg 800w\" sizes=\"(max-width: 1233px) 100vw, 1233px\" \/><\/strong><\/span><\/h3>\n<ul>\n<li>Relevant notifications &#8211;<br \/>\n56\/2019 (14-11-2019)<br \/>\n79\/2020 (15-10-2020)<br \/>\n30\/2021 (30-07-2021)<br \/>\n14\/2022 (05-07-2022)<br \/>\n38\/2023 (04-08-2023)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Due_date_of_annual_return_filling\"><\/span><span style=\"color: #000080;\"><strong>Due date of annual return filling<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The due deadline has been Annual GSTR extended in the earlier periods,\u00a0 But this extension should not be\u00a0 expected this time, Due date will be in financial year 2021\u201322 i.e Due date: December 31, 2022.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Conclusion<\/strong><\/span><\/p>\n<p>The process of submitting Form GSTR 9 &amp; 9C is now more essential because it is expected to include the final values (along with any required corrections of ITC and values of supplies ) for a Financial Year. This paper is also being examined by the GST Dept. Establishing procedures to ensure correct data gathering in GST return &amp; GSTR Reporting is therefore crucial.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24582\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-9C.-.jpg\" alt=\"GSTR 9 &amp; 9C.\" width=\"1080\" height=\"905\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-9C.-.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-9C.--300x251.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-9C.--1024x858.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-9C.--768x644.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/11\/GSTR-9-9C.--800x670.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Recent_updates_for_GSTR-9_and_GSTR-9C\"><\/span><span style=\"color: #000080;\"><strong>Recent updates for GSTR-9 and GSTR-9C:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The recent updates for GSTR-9 and GSTR-9C are significant for taxpayers, aiming to simplify compliance and improve the accuracy of annual return filings.<\/p>\n<ul>\n<li>Consolidated Reporting for Exempted and Nil-Rated Supplies: <span style=\"font-size: 16px;\">Taxpayers can now report values for <\/span>exempted<span style=\"font-size: 16px;\">, <\/span>nil-rated supplies<span style=\"font-size: 16px;\">, <\/span>credit and debit notes<span style=\"font-size: 16px;\">, and <\/span>amendments<span style=\"font-size: 16px;\"> in a <\/span>consolidated manner<span style=\"font-size: 16px;\">. <\/span><span style=\"font-size: 16px;\">This change reduces the need for detailed, itemized disclosures and simplifies the filing process.<\/span><\/li>\n<li>Auto-Population of Eligible ITC from GSTR-2B: <span style=\"font-size: 16px;\">Starting from <\/span>FY 2023-24<span style=\"font-size: 16px;\">, the GST system will automatically populate <\/span>eligible ITC<span style=\"font-size: 16px;\">\u00a0from <\/span>domestic supplies<span style=\"font-size: 16px;\"> (excluding reverse charge ITC and imports) from <\/span>Table 3(I) of GSTR-2B<span style=\"font-size: 16px;\"> into <\/span>Table 8A of GSTR-9<span style=\"font-size: 16px;\">. <\/span><span style=\"font-size: 16px;\">This new feature reduces manual intervention, minimizes errors, and ensures consistency between the annual return (GSTR-9) and ITC details in GSTR-2B.<\/span><\/li>\n<li>Validation Utility for Auto-Populated Data :\u00a0 A validation utility will be progressively rolled out for taxpayers to validate the auto-populated data in GSTR-9 from GSTR-2B for the period from April 2023 to March 2024.<\/li>\n<\/ul>\n<p>Rajput Jain and Associates is an established chartered accountant firm in India &amp; have extensive expertise in the area of auditing, taxation, ROC, GST, and secretarial concerns, among others. RJA have expertise in GST and published various videos and post more than a thousand articles on subjects connected to auditing, GST &amp; Taxation. you may in touch with email singh@carajput.com or call us on 9555 555 480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview GSTR 9C Optional Vs Compulsory tables For in Financial Year 2021-22 Overview on Goods &amp; Services Tax Annual Return 9 &amp; 9C GSTR Annual Return : \u00a0Applicability turnover INR 2 crores for GSTR-9 INR 5 crores for GSTR-9C GSTR Annual Return : \u00a0Due Dates : 31-12-2023 for both 9\/9C GSTR Annual Return : \u00a0Late &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[988,8685],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/23706"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=23706"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/23706\/revisions"}],"predecessor-version":[{"id":27949,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/23706\/revisions\/27949"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=23706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=23706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=23706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}