Following are summary of changes made in FORMGSTR-9C.
Reference number in Form | Changes Made | Comments |
Part-II, Table 5E | Value to be deducted (-) instead of addition(+) | Inadvertent mistake has been corrected. Positive credit note value is to be reported and the same will be deducted to arrive at Annual Turnover as per Sl. No. 5P. |
Part-II, Table 5J | Value to be added (+) instead of deduction (-) | Inadvertent mistake has been corrected. Positive credit note value is to be reported and the same will be added to arrive at Annual Turnover as per Sl. No. 5P. |
Inserted verification by registeredperson | Verification by registered person has been added after verification by Chartered Accountant or Cost accountant | Authentication of FORM GSTR-9C by registered person so as to share joint responsibility of FORM GSTR-9C |
Instruction 2 | Instructed to file FORM GSTR-1, FORM GSTR-3B and FORM GSTR-9 of FY 2017-18 before filing FORM GSTR- 9C. | |
Instruction 4 | Clarifies that Taxable Turnover from FORM GSTR-9 shall be sum of Table (4N-4G) + (10-11) shall be reflected in Table 7F of FORM GSTR-9C. | |
Instruction 8 | It is clarified that additional tax liability can be paid through FORM DRC-03 and that too using cash ledger only. | |
Part-II, Point 3 | Reference to SGST Act is mentioned alongwith | |