The
Central Board of Indirect Taxes and Customs ( CBIC ) has further extended the enabling new changes in
Annual Return (GSTR-9) and the
Reconciliation Statement ( GSTR-9C ) to December 21st, 2019.
Recently, the Central Government has made some changes in the forms
of Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C)
vide Notification No. 56/2019 dated 14.11.2019. Accordingly, the changes
in the application software and the offline tools are likely to be made
available by 10th Dec. 2019.
According to the recently notified the amendments regarding the
simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation
Statement) which inter-alia allow the taxpayers to not to provide split
of
input tax credit
availed on inputs, input services and capital goods and to not to
provide HSN level information of outputs or inputs, etc. for the
financial year 2017-18 and 2018-19.