GSTR-9 AND GSTR-9C AGGREGATE TURNOVER PERIOD AND CERTAIN CLARIFICATIONS RELATED TO OTHER ISSUES CLARIFIED ON 14.6.2019
The Goods
and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The details of
transactions from 1.7.2017 to 31.3.2018 (only for 9 months) were to be
disclosed in these Forms as per instructions available in the FORM GSTR-9C
(Refer Notification No.49/2018 dated 13.9.2018)
The
aggregate turnover of Rs. 2 Crores has now clarified in the GST Portal Message
as:
“Form GSTR-9C is to be
filed by all those taxpayers whose aggregate turnover has exceeded Rs 2 crore
in a financial year. Turnover of complete year i.e. from 1st April, 2017 to
31st March, 2018 has to be taken into account for calculating the turnover. For
example, if a taxpayer has a turnover of Rs. 2.1 Cr for the period 1st April,
2017 to 31st March, 2018 and a turnover of Rs. 1.9 Cr for the period 1st July,
2017 to 31st March, 2018, then the taxpayer is required to file form GSTR- 9C”.
Similarly
clarifications about the auto-populated details of Input Tax Credit in GSTR-9 are
also given in the message available in GST Portal.
The
relevant GST portal messages are given below for ready reference:
Issues reported in filing Form GSTR 9C by the
taxpayers : Steps to be taken.
14/06/2019
Taxpayers have reported some issues in filing
their Form GSTR 9C, which are clarified below:
·
Turnover for filing Form GSTR- 9C: Form GSTR-9C is
to be filed by all those taxpayers whose aggregate turnover has exceeded Rs 2
crore in a financial year. Turnover of complete year i.e. from 1st April, 2017
to 31st March, 2018 has to be taken into account for calculating the turnover.
For example, if a taxpayer has a turnover of Rs. 2.1 Cr for the period 1st
April, 2017 to 31st March, 2018 and a turnover of Rs. 1.9 Cr for the period 1st
July, 2017 to 31st March, 2018, then the taxpayer is required to file form
GSTR- 9C.
·
User getting error message while using Excel version : You are also
advised to use Microsoft excel version higher than 2007 while preparing Form
GSTR 9C.
·
Providing Membership Number by Auditor: While filing
Part B of Form GSTR-9C, Auditors are advised to give their membership number
without prefixing ‘0’ in their membership number. If membership number is
‘016’, then auditor should enter ‘16’ on the aforesaid part in the membership
number field & not ‘016’.
All the taxpayers are requested to file their
FORM GSTR 9C at the earliest, to avoid last minute rush and to avoid payment of
late fee.
Thanking
You,
Team GSTN
Team GSTN
Issues
reported in filing Form GSTR 9 by the taxpayers: Steps to be taken
14/06/2019
Taxpayers have reported some issues in filing
their Form GSTR 9, which are clarified below:
1. Some taxpayers have reported that figures
of Input Tax Credit (ITC), as pre-populated in table 8A of Form GSTR-9, do not
match with the figures as appearing in their Form GSTR-2A. Please note that
this may happen due to following reasons:
a) Figures in GSTR-2A are auto populated based
on filed/ saved / submitted Form GSTR-1 of the supplier
taxpayer. But figures in table 8A of Form GSTR-9 are auto-populated only on
the basis of filed Form GSTR-1 by the supplier taxpayer. In
case, Form GSTR -1 is not filed by your supplier, then credit related to those
invoices will not appear in table 8A of your Form GSTR-9.
b). Figures in table 8A of Form GSTR 9 are
auto populated only for those Form GSTR-1, which are filed by
the supplier taxpayer by due date of its filing i.e. 30th April, 2019.
Thus, ITC on supplies of the financial year 2017-18, if reported beyond 30th
April, 2019, will not get auto-populated in table 8A of Form GSTR-9.
c) In table 8A of Form GSTR-9, only latest
values have been auto-populated based on filed Form GSTR-1, taking into account
all the amendments made, if any. Suppose an invoice with taxable value of Rs
100/- with tax of Rs. 18/- was filed in Form GSTR-1 in the month of January,
2018 and same was amended to Rs 90 as taxable value in the month of March,
2018, then
i. the Form GSTR-2A of January, 2018 will show
ITC of Rs. 18
ii. the Form GSTR-2A of March, 2018 will show
ITC of Rs 16.20 &
iii. the table 8A of Form GSTR-9 will contain
ITC of Rs 16.20.
d) In table 8A of Form GSTR-9, ITC related to
all such invoices have been excluded in which place of supply lies in
supplier’s taxpayers State, instead of State of the receiver taxpayer. These
figures will be shown in Form GSTR-2A of the recipient. For example if a
taxpayer of State A visits State B and stays in a hotel in State B, the tax
paid by him to the hotel in State B will appear in his Form GSTR-2A, but the
same will not be reflected in table 8A of Form GSTR-9.
e) The Figures in table 8A of Form GSTR-9 do
not contain ITC for the period during which the recipient taxpayer was under
composition scheme.
2. While filing Form GSTR 9 ‘Proceed to
File’ button will be enabled only if ‘Compute Liability’ is clicked.
This button is meant for computation of late fees only. Please note Form GSTR 9
once filed cannot be revised.
Thanking you,
Team GSTN.