GSTR 9 and GSTR 9C related changes notified for FY 2022-23

In the said rules, in FORM GSTR-9, under the heading ‘Instructions’

(a) in paragraph 4, –

(A) after the word, letters and figures “or FY 2021-22”, the word, letters and figures “or FY 2022­23” shall be inserted;

(B) in the Table, in second column, –

(I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely:

For FY 2022-23, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.’;

(II) against serial numbers 5H, 5-I and 5J & 5K, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall respectively be substituted;

(b) in paragraph 5, in the table, in second colum,-

(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures “FY 2019-20, 2020-21 and 2021-22”, the letters, figures and word “FY 2019-20, 2020-21, 2021-22 and 2022-23” shall respectively be substituted;

(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall be substituted;

(c) in paragraph 7, –

(A) after the words and figures “filed upto 30^th November, 2022.”, the following words, figures and letters shall be inserted, namely: –

“For FY 2022-23, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30^th November, 2023.”;

(B) in the Table, in second column, –

(I) against serial numbers 10 & 11, the following shall be inserted at the end, namely: –

“For FY 2022-23, details of additions or amendments to any of the supplies already furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2023 to October, 2023 filed upto 30^th November, 2023 shall be declared here.”;

(II) against serial number 12, –

(i) after the words, figures and brackets “upto 30^th November, 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”, the following shall be inserted, namely: –

“For FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30^th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”;

(ii) for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021­22 and 2022-23” shall be substituted;

(III) against serial number 13, –

(i) after the words, letters and figures “reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23,”, the following shall be inserted, namely: –

“For FY 2022-23, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2023 to October, 2023 filed upto 30^th November, 2023 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2022-23 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023-24.”;

(ii) for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021­22 and 2022-23” shall be substituted;

(d) in paragraph 8, in the Table, in second column, –

(A) against serial numbers, –

(I) 15A, 15B, 15C and 15D; and (II)15E, 15F and 15G,

for the figures and word “2020-21 and 2021-22”, the letters, figures and word “2020-21, 2021-22 and 2022-23″ shall respectively be substituted.”;

(B) against serial numbers 16A, 16B and 16C, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23″ shall respectively be substituted.”;

(C) against serial number 17 & 18, for the word, letter and figures “For FY 2021-22”, the words, letter
and figures “For FY 2021-22 and 2022-23″ shall be substituted.”.

In the said rule, in FORM GSTR 9C,

(i) in Part A, in the table

(a) in S1 no. 9, after B and the entries relating thereto, the following shall be inserted, namely: –

B – 1

6%

(b) in S1 no. 11, after description “5%”, the following shall be inserted, namely: –

6%

(c) in Pt. V, after description “5%”, the following shall be inserted, namely: –

6%

(ii) under the heading `Instructions’, –

(a) in paragraph 4, in the Table, in second column, against serial no. 5B, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23” shall be substituted.

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