Amendments to Supplies already declared in GST Returns of previous FY but were not furnished in Table 9A, Table 9B, Table 9C be declared in GSTR-9: CBIC [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has notified the Amendments to supplies already declared in returns of previous Financial Year but were not furnished in Table 9A, Table 9B, Table 9C  be declared in GSTR-9.

The government has notified the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 which seeks to amend Central Goods and Services Tax Rules, 2017.

In the said rules, in FORM GSTR-9, in the instructions in the Table, in second column, against serial numbers 10 and 11, after the entries, the following entry shall be inserted, namely, “For FY 2020-21, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2021 to September 2021 shall be declared here.”

In the said rules, in FORM GSTR-9 in paragraph 7,  after the words and figures “April 2020 to September 2020.”, the following shall be inserted, namely “For FY 2020-21, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2021 to September 2021.”

GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31 December of the year following the particular financial year.

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