In the said rules, in FORM GSTR-9, — (A) in the Table, -
(i) in Pt. II, -
(a) in Sl no 4, (I) after the entry relating to serial number G, the following serial number and entry relating thereto shall be inserted, namely: - ”;
(II) against serial number H, for the letters and word “Subtotal (A to G above)”, the letters, figures and word “Subtotal (A to G1 above)” shall be substituted.”;
(b) in Sl no 5, (I) after the entry relating to serial number C, the following serial number and entry relating thereto shall be inserted, namely: - “G1 Supplies on which ecommerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] 41 “ C1 Supplies on which tax is to be paid by e-commerce operators as per section 9(5) [Supplier to report] ”;
(II) in serial number N, for the letter, figures and words “Total Turnover (including advances) (4N + 5M - 4G above)”, the letters, figures and word “Total Turnover (including advances) (4N + 5M - 4G - 4G1 above)” shall be substituted.”;
(B) under the heading Instructions, -
(i) in paragraph 4, -
(a) after the word, letters and figures “or FY 2022-23”, the word, letters and figures “or FY 2023-24” shall be inserted;
(b) in the Table – (I)after the figures, letters and words “FORM GSTR-1” wherever they occur, the figures, letters and words “as amended by FORM GSTR-1A, if any” shall be inserted;
(II) after the entry relating to serial number 4G, the following serial number and entry relating thereto shall be inserted, namely: - 4G1 Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the e-commerce operators under section 9(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details.
(III) after the entry relating to serial number 5C, the following serial number and entry relating thereto shall be inserted, namely: - 5C1 Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e-commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details.
(IV) in second column, against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: – 42 ‘For FY 2023-24, the registered person shall report Non- GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.’;
(V) in second column, against serial numbers 5H, 5I, 5J and 5K, for the figures and word “2021-22 and 2022-23”, the figures and word “2021-22, 2022-23 and 2023-24” shall be substituted;
(VI) in second column, against serial number 5N, after the letters and word “on reverse charge basis.”, the letters, figures and word “and supplies on which e-commerce operators are required to pay taxes under section 9(5).” shall be inserted.”;
(ii) in paragraph 5, in the Table, in second column, -
(a) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures “FY 2019-20, 2020-21, 2021-22 and 2022-23”, the letters, figures and word “FY 2019-20, 2020-21, 2021-22, 2022- 23 and 2023-24” shall respectively be substituted;
(b) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word “2021-22 and 2022-23”, the figures and word “2021-22, 2022-23 and 2023-24” shall be substituted;
(c) against serial number 8A, - (I) after the words “received from SEZs”, the words “and supplies received from E-commerce operators” shall be inserted, (II) after the words “corresponding suppliers”, the words “including e-commerce operators” shall be inserted and (III) the following entry shall be inserted at the end, namely: - “However, for FY 2023-24 onwards, the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table.” 43
(iii) in paragraph 7, -
(a) after the words and figures “filed upto 30th November,