Bajo el Impuesto sobre Bienes y Servicios (“GST”), la declaración anual debe presentarse mediante el formulario GSTR-9, y la declaración de conciliación y el certificado deben presentarse mediante el formulario GSTR-9C.
Dado que estos formularios se presentan por primera vez y considerando los diversos problemas que enfrentan los contribuyentes, la fecha límite para la presentación del GSTR-9 y GSTR-9C se ha extendido hasta el 30 de noviembre de 2019 para el año fiscal 2017-18.
Del mismo modo, los contribuyentes también enfrentan diversos problemas en la presentación del Formulario GST RFD-01 (Solicitud de reembolso).
Para resolver los problemas que enfrentan los contribuyentes, el departamento ha realizado varias modificaciones en sus 7.ª Reglas de Enmienda en el formulario GST RFD-01 y también ha flexibilizado los requisitos de información de los formularios GST RFD-01, GSTR-9 y GSTR-9C mediante las Reglas del Impuesto sobre Bienes y Servicios Central (7.ª Reglas de Enmienda), 2019.
1. Enmienda en el formulario GST RFD-01 según las 7.ª Reglas de Enmienda
Para simplificar la información proporcionada al momento de presentar la solicitud de reembolso, la Junta Central de Impuestos Indirectos y Aduanas (“CBIC” o “Departamento”) ha notificado los siguientes cambios en el anexo de las 7.ª Reglas de Enmienda al formulario GST RFD-01:
A. Enmienda en los anexos existentes:
| Annexure |
Amendment |
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Statement-1A (Refund Type: ITC accumulated due to inverted tax structure)
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Statement 1A has been amended to provide following information additionally:
- Type of Inward Supply
- Type of Document - Tax Invoice/Credit Note/Debit Note
- Bill of Entry No., if applicable
- Port Code
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Statement 2 (Refund Type: Export of services with payment of tax (accumulated ITC))
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Statement 2 shall contain the following information additionally: Document-wise detail is required to furnish for Debit Note and Credit Note.
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Statement 3 (Refund Type: Export without payment of tax (accumulated ITC))
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For claiming refund for exports without payment of taxes, taxpayer is required to enter following information additionally:
- Type of document
- Amount of BRC/FIRC (In earlier form, only number and date was required)
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Statement-4 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax))
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In statement 4, following information is required: Document-wise detail is required to furnish for Debit Note and Credit Note.
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Statement-5 (Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax))
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Details of Debit and Credit Note are required to be furnished document-wise.
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Statement-5B (On account of deemed exports)
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Two separate tables have been notified where refund is claimed by supplier or recipient in case of deemed export.
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Statement-6 (Refund Type: On account of change in POS (inter-state to intra-state and vice versa))
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Taxpayer is required to mention Document type for each invoice, i.e., Debit Note, Credit Note or Tax Invoice.
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B. Nueva declaración insertada según las 7.ª Reglas de Enmienda
| Annexure |
Clause |
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Statement -4A (Refund by SEZ on account of supplies received from DTA – With payment of tax)
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Annexure-4A has been inserted which shall be used by SEZ units for claiming refunds of taxes charged by DTA while supplying to SEZ units. Following information is required to be furnished:
- GSTIN of supplier
- Type of Document
- Document Number
- Document Date
- Document Value
- Number and date of Shipping Bills / Bill of Export / Endorsed Invoices by SEZ
- Taxable Value
- IGST
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2. Enmienda o aclaración sobre el formulario GSTR-9:
El GSTR-9 (Declaración anual) es uno de los formularios cruciales, ya que contiene información compilada de todo el año fiscal. Sin embargo, debido a la complejidad de la información involucrada y a la falta de claridad sobre diversos contenidos del formulario, la fecha límite para la presentación del primer GSTR-9 del año fiscal 2017-18 se ha extendido hasta el 31 de diciembre de 2019.
Por lo tanto, la CBIC ha enmendado o proporcionado aclaraciones en las 7.ª Reglas de Enmienda sobre los siguientes contenidos del formulario GSTR-9 a través de la Notificación N.º 56/2019 – Impuesto Central, con fecha del 14 de noviembre de 2019:
| Reference |
Information |
Amendment in 7th Amendment Rules |
| 8C |
ITC of current year claimed in succeeding FY |
Separate column for FY 2018-19 (Apr–Sep 2019) |
| V |
Current year transactions declared in next FY |
Separate column for FY 2018-19 (Apr–Sep 2019) |
| 4B–4E |
Details of B2C, B2B, Exports, SEZ, Deemed Export |
Option to report net of Notes/Amendments; Tables 4I–4L optional (FY 17-18 & 18-19) |
| 5D–5F |
Exempted, Nil Rated & Non-GST Supplies |
If not distinguished, report combined in 5D (FY 17-18 & 18-19) |
| 5A–5F |
Outward supplies on which tax is not payable |
Option to report net of Notes/Amendments; Tables 5H–5L optional |
| 6B |
GST paid on inward supplies |
Report all under “Inputs” (FY 17-18 & 18-19) |
| 6C–6D |
RCM inward supplies |
Report all under “Inputs” or consolidated in 6D |
| 6E |
ITC on import of goods |
Report under “Inputs” |
| 7A–7H |
ITC reversed & ineligible |
Report in 7H; TRAN-1/2 to be reported separately |
| 8A |
Auto ITC from GSTR-2A |
As of 1st Nov 2018 (FY 18-19) |
| 8A–8D |
ITC reconciliation |
Upload signed PDF in GSTR-9C (FY 17-18 & 18-19) |
| 10 |
FY 17-18 transactions declared till Mar 2019 |
Amended to include FY 18-19 (Apr–Sep 2019) |
| 12–13 |
Reversal & availing of previous FY ITC |
Optional (FY 17-18 & 18-19) |
| 15A–15G |
Demands & Refunds |
Optional (FY 17-18 & 18-19) |
| 16A–16B |
Composition, sec 143 & approval basis |
Optional (FY 17-18 & 18-19) |
| 17–18 |
HSN summary – outward & inward |
Optional (FY 17-18 & 18-19) |
3. Enmienda o aclaración sobre el formulario GSTR-9C:
Se proporcionan las siguientes enmiendas o aclaraciones en las 7.ª Reglas de Enmienda con respecto al formulario 9C:
| Reference |
Information |
Amendment |
| Table 5B–5H |
Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in
Annual Return (GSTR-9)
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For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported, they may be reported in Table 5O.
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| Table 12B & 12C |
ITC booked in earlier Financial Years claimed in current Financial Year & ITC booked in current Financial Year to be claimed in subsequent Financial Years
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For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.
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| Table 14 |
Reconciliation of ITC declared in Annual Return (GSTR-9) with ITC availed on expenses as per audited Annual Financial Statement or
books of account
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For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.
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