The Finance Ministry said that taxpayers need to provide only information related to transactions of the financial year in the 2018-19 annual GST return. According to a statement from the ministry, it was informed that the GSTR-9 automatically filed for the year 2018-19 also includes the data for FY 2017-18. However, taxpayers have already provided this information for the FY 2017-18 in the Annual Return (GSTR 9) filed for the FY 2017-18.

For the year 2018-19, there is no arrangement to show the two years (2017-18 and 2018-19) separately in Form GSTR-9. The statement said, "It is clarified that taxpayers only need to give information about the value associated with the financial year 2018-19. The information related to the financial year 2017-18 has already been given, so there is no need to inform about it.

According to the statement, no adverse approach will be adopted in cases where taxpayers file their annual returns for FY 2018-19 including details of supplies and input tax credit (ITC) related to FY 2017-18. In GSTR-9 annual returns, which taxpayers registered under the Goods and Services Tax (GST) have to pay. It contains details regarding supplies in various tax items. Many facilities have been made available for taxpayers in this regard.

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