The Delhi Government has notified the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019 vide Notification No. 56/2019 – State Tax dated 15th October,2020.
The notification seeks to amend the Delhi Goods and Services Tax Rules, 2017 in regard to change in refund Form RFD-01 , changes in Form GSTR-9 and 9-C, which will retrospectively come into force from 14th November, 2019. It may be noted here that this Notification is in line with Notification No. 56/2019 -Central Tax dated dated 14th November,2019.
Changes in Refund Form RFD-01:
In the Delhi Goods and Services Tax Rules, 2017 changes have been made in in refund form (RFD-01) to integrate the issues like ITC accumulated due to Inverted duty Tax structure, refund by SEZ on account of supplies received from DTA, etc. The brief details of changes in FORM GST RFD-01 are as under:
Substitutions have been made in various statement in Annexure 1 namely, the Statement 1A pertaining to ITC accumulated due to inverted tax structure; Statement 2 pertaining to Export of services with payment of tax; Statement 3 pertaining to Export without payment of tax; Statement 4 pertaining to On account of supplies made to SEZ unit or SEZ Developer; Statement 4A pertaining to refund by SEZ on account of supplies received from DTA with payment of tax; Statement 5 pertaining to the refund type On account of supplies made to SEZ unit or SEZ Developer (without payment of tax); Statement 5B pertaining to refund type on account of deemed exports claimed by the supplier; and Statement 6 pertaining to refund type on account of change in POS (inter-state to intra-state and vice versa).
Major changes in Form GSTR-9 (Annual Return):
It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return,” the notification said. Other changes are as under:
| Table Column | Earlier | Now (for FY 2017-18 and 2018-19) |
| Table 4 & 5 | Credit /Debit note/Amendments were required to be reported separately | This is made optional as supplies can be reported in Table 4B to Table 4E & Table 5A to Table 5F net of Credit /Debit note/Amendments |
| Table 5 | exempted, nil-rated and non-GST supplies were required to be shown separately. | No such compulsion as it can be now shown under single head “ Exempt supplies” |
| Table 6 | Bifurcation is required for ITC as Input, Capital goods or services | No such compulsion as it can be now shown under single head “Inputs” |
| Table 6 | Bifurcation of RCM is required as registered (table 6C) or unregistered (Table 6D) | It can be shown as part of “inward supplies received from registered persons Table 6D.” |
| Table 7 | ITC reversal were require to break in several rules such as 37, 39, 42, 43 or section 17(5) | It’s optional to report the said reversals under “Other Reversals” table 7H. |
| Table 8 | ITC get auto populated from the GSTR-2A | It is optional to report in a separate document, thereafter, convert it into PDF, signed by registered person. It can be attached with GSTR 9 C |
| Table 13 | ITC availed in next FY belongs to Current year | This is made optional |
| Table 15 | Declaring details of refund claimed, sanctioned, rejected and pending and value of demand raised, taxes paid and taxes pending out of demand raised | This is made optional |
| Table 16 | Declaring details of supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis but not returned | This is made optional |
| Table 17 & 18 | HSN Summary outward & inward | This is made optional |
Major changes in GSTR-9C (Reconciliation Statement / Audit Certificate) for FY 2018-19
| Table Column | Earlier | Now |
| Table 5 | Reconciliation of turnover declared in financial statements and annual return must be provided reason wise | It is an option to provide all the reason under one head “Adjustments in turnover due to reasons not listed above” |
| Table 12B & 12C | ITC booked in earlier FY claims in Current FY or ITC yet to be claimed | This is made optional |
| Table 14 | Reconciliation of ITC declared in GSTR9 with ITC availed on expenses as per audited Annual Financial | This is made optional |
Few Changes have been made in Part B of 9C (certification by auditor) viz Instead of ‘true and correct’ opinion , auditor is required to give ‘true and fair’ opinion. Also it is now not mandatory to attach cash flow statement.
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