GSTR-9 and System Updates: Clarifying the Impact of IMS and GSTR-1A

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How the Invoice Management System and Amendments Affect Annual Return Data.

As the GST system evolves, particularly with the introduction of new features like the Invoice Management System (IMS) and the inclusion of various statements, taxpayers seek clarity on how these changes affect the comprehensive data summarized in the Annual Return (GSTR-9). This advisory addresses two key areas: the indirect impact of IMS actions and the direct inclusion of amendments made via GSTR-1A.




Impact of Actions Taken on the IMS Dashboard

A common question is whether actions taken by the recipient taxpayer on the IMS Dashboard directly change the figures reported in GSTR-9.

The Indirect Link: IMS to GSTR-2B to GSTR-9

  • The system confirms that IMS does not have direct impact on GSTR 9.
  • The documents or records which are accepted or deemed accepted would have appeared in GSTR-2B.
  • Consequently, these accepted records will form part of Table 8A of GSTR 9 for FY 2024-25, as GSTR 9 will take the data from GSTR 2B where GSTR 3B has already filed.

Auto-Population Impact of GSTR-1A Amendments

The GSTR-9 auto-populates values in Table 4 (Outward Supplies) and Table 5 (Exempt/Non-GST Supplies) based on the monthly filings (GSTR-1 and IFF). A crucial update confirms the treatment of amendments:

Inclusion of Amended Supplies:

Yes, from FY 2024-25 the supplies added / amended through GSTR 1A will also be considered along with GSTR 1 and IFF for the purpose of auto population in Table 4, 5 of GSTR 9.

Professional Insight: Key Takeaway for Annual Reconciliation 💡

The system's logic for GSTR-9 relies heavily on the final state of your monthly filings. For IMS, the impact is secondary—any action you take only influences GSTR-9 *after* it's reflected in GSTR-2B. Crucially, the inclusion of GSTR-1A amendments in Tables 4 and 5 from FY 2024-25 means the annual figures will provide a more comprehensive picture of your outward supply liability, incorporating late corrections.

Source: Clarifications based on GST Portal Annual Return FAQs.

Statutory Reference: Refer to Sections 44, 37, and 39 of the CGST Act, 2017.

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