GSTR-9 and GSTR-9C table-wise relaxations provided in FY 2021-22 to be continued for FY 2022-23 also: GST Council

In recent GST Council Meeting held on 11th July 2023 GST Council recommended that relaxations provided in respect of various tables of GSTR-9 & GSTR-9C in FY 2021-22 to be continued for FY 2022-23 also. 

Further, for easing compliance burden on smaller taxpayers, exemption from filing of annual return (in FORM GSTR-9/9A) for taxpayers having aggregate annual turnover upto Rs. 2 Crores, to be continued for FY 2022-23 also.

Filing of GSTR-9 and GSTR-9C for FY 2022-23 has started on GST Portal 

GSTR-9 (Annual Return) -

Taxpayers having aggregate turnover upto Rs.2 Crores were exempted from filing GSTR-9 for FY 2021-22 vide Notification No.10/2022 - CT. 

GSTR-9C (Self Certified Reconciliation Statement) -

Taxpayers having aggregate turnover upto Rs.5 Crores are exempted from filing GSTR-9C for FY 2022-23 vide Rule 80(3) of CGST Rules. All other taxpayers are required to file GSTR-9C for FY 2022-23.

Due date for filing GSTR-9 & GSTR-9C -

Due date for filing GSTR-9 & GSTR-9C for FY 2022-23 is 31st Dec 2023.

GSTR-9 & GSTR-9C Manual for FY 2022-23 with updated instructions.

As per GST council meeting held on 11th July 2023, relaxations provided in respect of various table of GSTR-9 & GSTR-9C for FY 2021-22 to be continued for FY 2022-23 also. Updated instructions in relevant forms for FY 2022-23 is yet to be issued by CBIC. We will update it as soon as the same is issued by CBIC. Stay tuned.

Updated instructions for GSTR-9 & GSTR-9C for FY 2021-22 is given below for reference.

[Table wise updated instructions FY 2021-22]

Click here to access the Table wise GSTR-9 manual for FY 2021-22

Click here to access the Table wise GSTR-9C manual for FY 2021-22

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GSTR-9

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GSTR-9C

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GST Council Meeting

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