GST annual return reporting flexibility expanded, allowing consolidated disclosures and revised refund statement formats for specified years. The amendment replaces multiple statement templates in FORM GST RFD-01 for refund types (ITC inverted structure, exports, SEZ supplies, deemed exports, POS changes) and inserts Statement 4A for SEZ refunds. It revises FORM GSTR-9 headings and instructions to require prior filing of GSTR-1/GSTR-3B, adds auto-population and upload options, and grants taxpayers optional consolidated or non-filing choices for many tables for FY 2017-18 and FY 2018-19. FORM GSTR-9C instructions are amended to permit non-filling of specified tables and to substitute the audit certification Part B.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST annual return reporting flexibility expanded, allowing consolidated disclosures and revised refund statement formats for specified years.
The amendment replaces multiple statement templates in FORM GST RFD-01 for refund types (ITC inverted structure, exports, SEZ supplies, deemed exports, POS changes) and inserts Statement 4A for SEZ refunds. It revises FORM GSTR-9 headings and instructions to require prior filing of GSTR-1/GSTR-3B, adds auto-population and upload options, and grants taxpayers optional consolidated or non-filing choices for many tables for FY 2017-18 and FY 2018-19. FORM GSTR-9C instructions are amended to permit non-filling of specified tables and to substitute the audit certification Part B.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
