Draft suggestions on GST Annual Return GSTR 9 by ICAI

By | October 19, 2018
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(Last Updated On: October 19, 2018)

Draft suggestions on GST -Form GSTR- 9

Institute of Chartered Accountants of India submitted its suggestions on GST Annual Return GSTR 9

Suggestions on Form GSTR- 9

1. General Issue :

Issue A : The information in GSTR-9 , Table 4, 10 & 11 instruction indicate data “May be” taken from GSTR-1, however, table headings uses the word as declared in the returns which could be Form GSTR- 3B.

a. How to address differences between 1 & 3 B
b. How to address turnover reported in books of accounts, but not considered in GSTR 9

Suggestion : It is suggested that suitable clarification be provided in the instructions or additional field for capturing missing information. Suitable clarification is also required for cases not covered under GSTR-9C as to where they should rectify the errors or report additional liability as GSTR-9 is only compilation of information filed earlier.

Issue B : Table of GSTR9 states “Financial year”. Instruction no. 2 also provides for details for the period from July, 2017 to March, 2018. If taxpayer is shifting from Composition scheme to normal scheme during FY 2017-18.

a. Is he required to file FORM – 9 as well as FORM – 9A ?
b. Whether system will allow filing two annual returns for the same tax period ?

Suggestion: It is suggested that appropriate clarification be issued in this regard.

2. Taxable Value (Table 4k-4l)

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