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5 Change in Annual Return GSTR-9 You Should Now

In the 31 GST council meeting held on 22nd December,2018, several policy changes were made to ease the compliance responsibility of registered businesses. Among the several recommendations, one area which was most welcomed was on the annual return GSTR-9 changes, for which the original due date was few days away.

No Doubt! The changes in annual return were much needed and provided relief from the fast-approaching deadline.

The changes in annual return GSTR-9 range from the extension of due date to amendments related to annual return format.  In this blog, we will highlight the 5 key changes in the annual return GSTR-9 you should be knowing.

1. ‘Declared in returns filed during the year’ to ‘Made during the year’

In all the relevant table heading of annual return GSTR-9, ‘Declared in returns filed during the year’ is changed to ‘Made during the year’. This change has resulted in giving the clear scope of the annual returns. With this change, it is clear that GSTR-9 to be filed with the finalized values instead of reported figures in GST returns filed during the year.

2. Provision to include and pay the additional liability in Annual Returns

With the change discussed in the point no.1, the scope of annual return GSTR-9 is broadened to include the additional supplies which were not disclosed in the monthly returns related FY 2017-18. Any liability arising out of new additions need to be disclosed in the annual return and the additional liability is required to be paid in cash through FORM GST DRC-03.

3. The scope of reporting HSN Code of inward supplies reduced.

In the previous design of annual return GSTR-9, the registered businesses were required to declare the HSN-wise summary of all the inward supplies. With the recent change, you are only required to declare HSN-wise summary of inward supplies valuing more than 10% of the total value of inward supplies.

4. All GST Returns F.Y 2017-18 to be filed

It is mandatory to file FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing the annual return. The details for the period between July 2017 to March 2018 are to be provided in annual return GSTR-9.

With this change, the annual return cannot be filed before all other returns for the relevant period are filed. This restriction is brought to ensure that all your return data is available in the GST Portal before filing annual return.

5. Unclaimed Input tax credit during FY 2017-18 cannot be recovered through Annual return.

Though annual return allows you to include and pay additional liability, you cannot recover unclaimed input tax in GSTR-9. Businesses should not be worried about this restriction. You have got ample time to recover unclaimed ITC. The ITC in relation to invoices issued by the supplier during FY 2017-18 can be availed by the recipient till the due date of filing FORM GSTR-3Bfor the month of March 2019.  You have got time till 20th April,2019 to recover unclaimed ITC on invoice pertaining to FY 2017-18.


All the above changes along with the extension of due date to file annual return GSTR-9 to 30th June,2019, are aimed to enable the taxpayers to be GST complaint. While the due date is at long distance, it is important that you start preparing towards annual return.  The understanding of annual return GSTR-1 format, knowing the level details to be furnished, identifying the adjustments required and unclaimed ITC are some of the key things you should start now instead of doing it at the fag end of the due date.

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