{"id":1107,"date":"2018-09-13T13:22:32","date_gmt":"2018-09-13T13:22:32","guid":{"rendered":"http:\/\/www.gstpractitioners.in\/?p=1107"},"modified":"2018-09-23T18:34:46","modified_gmt":"2018-09-23T18:34:46","slug":"1107-2","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/1107-2\/","title":{"rendered":"NOTIFICATION ISSUED FOR RECONCILATION OF GST FORM 9C"},"content":{"rendered":"
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\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]<\/td>\n<\/tr>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs Notification No. 49\/2018 \u2013 Central Tax
New Delhi, the 13th<\/sup> September, 2018
G.S.R\u2026\u2026(E).-\u00a0 In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1.\u00a0\u00a0 (1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.\u00a0\u00a0 In the FORMS to the Central Goods and Services Tax Rules, 2017, after FORM GSTR- 9A, the following shall be inserted, namely:-
\u201cFORM GSTR-9C
See rule 80(3)
PART \u2013 A – Reconciliation Statement<\/span><\/td>\n<\/tr>\n
Pt. I<\/td>\nBasic Details<\/td>\n\u00a0<\/td>\n<\/tr>\n
1<\/td>\nFinancial Year<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
2<\/td>\nGSTIN<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
3A<\/td>\nLegal Name<\/td>\n< Auto><\/td>\n\u00a0<\/td>\n<\/tr>\n
3B<\/td>\nTrade Name
(if any)<\/td>\n		<Auto><\/td>\n\u00a0<\/td>\n<\/tr>\n
4<\/td>\nAre you liable to audit under any Act?\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <<Please specify>><\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n(Amount in \u20b9 in all tables)<\/td>\n\u00a0<\/td>\n<\/tr>\n
Pt.
II<\/td>\n		Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)<\/td>\n\u00a0<\/td>\n<\/tr>\n
5<\/td>\nReconciliation of Gross Turnover<\/td>\n\u00a0<\/td>\n<\/tr>\n
A<\/td>\nTurnover (including exports) as per audited financial statements for the State \/ UT (For multi-GSTIN units under
same PAN the turnover shall be derived from the audited Annual Financial Statement)<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
B<\/td>\nUnbilled revenue at the beginning of Financial Year<\/td>\n(+)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
C<\/td>\nUnadjusted advances at the end of the Financial Year<\/td>\n(+)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
D<\/td>\nDeemed Supply under Schedule I<\/td>\n(+)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
E<\/td>\nCredit Notes issued after the end of the financial year
but reflected in the annual return<\/td>\n		(+)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
F<\/td>\nTrade Discounts accounted for in the audited Annual<\/td>\n(+)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/td>\nFinancial Statement but are not permissible under GST<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
G<\/td>\nTurnover from April 2017 to June 2017<\/td>\n(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
H<\/td>\nUnbilled revenue at the end of Financial Year<\/td>\n(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
I<\/td>\nUnadjusted Advances at the beginning of the Financial Year<\/td>\n(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
J<\/td>\nCredit notes accounted for in the audited Annual Financial Statement but are not permissible under GST<\/td>\n(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
K<\/td>\nAdjustments on account of supply of goods by SEZ
units to DTA Units<\/td>\n		(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
L<\/td>\nTurnover for the period under composition scheme<\/td>\n(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
M<\/td>\nAdjustments in turnover under section 15 and rules
thereunder<\/td>\n		(+\/-
)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
N<\/td>\nAdjustments in turnover due to foreign exchange
fluctuations<\/td>\n		(+\/-
)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
O<\/td>\nAdjustments in turnover due to reasons not listed above<\/td>\n(+\/-
)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
P<\/td>\nAnnual turnover after adjustments as above<\/td>\n<Auto><\/td>\n<\/tr>\n
Q<\/td>\nTurnover as declared in Annual Return (GSTR9)<\/td>\n\u00a0<\/td>\n<\/tr>\n
R<\/td>\nUn-Reconciled turnover (Q – P)<\/td>\nAT1<\/td>\n<\/tr>\n
6<\/td>\nReasons for Un – Reconciled difference in Annual Gross Turnover<\/td>\n<\/tr>\n
A
B C<\/td>\n		Reason 1<\/td>\n<<Text>><\/td>\n<\/tr>\n
B<\/td>\nReason 2<\/td>\n<<Text>><\/td>\n<\/tr>\n
C<\/td>\nReason 3<\/td>\n<<Text>><\/td>\n<\/tr>\n
7<\/td>\nReconciliation of Taxable Turnover<\/td>\n<\/tr>\n
A<\/td>\nAnnual turnover after adjustments (from 5P above)<\/td>\n<Auto
><\/td>\n<\/tr>\n
B<\/td>\nValue of Exempted, Nil Rated, Non-GST supplies, No-Supply
turnover<\/td>\n		\u00a0<\/td>\n<\/tr>\n
C<\/td>\nZero rated supplies without payment of tax<\/td>\n\u00a0<\/td>\n<\/tr>\n
D<\/td>\nSupplies on which tax is to be paid by the recipient on reverse
charge basis<\/td>\n		\u00a0<\/td>\n<\/tr>\n
E<\/td>\nTaxable turnover as per adjustments above (A-B-C-D)<\/td>\n<Auto><\/td>\n<\/tr>\n
F<\/td>\nTaxable turnover as per liability declared in Annual Return
(GSTR9)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
G<\/td>\nUnreconciled taxable turnover (F-E)<\/td>\nAT 2<\/td>\n<\/tr>\n
8<\/td>\nReasons for Un – Reconciled difference in taxable turnover<\/td>\n<\/tr>\n
A
B C<\/td>\n		Reason 1<\/td>\n<<Text>><\/td>\n<\/tr>\n
B<\/td>\nReason 2<\/td>\n<<Text>><\/td>\n<\/tr>\n
C<\/td>\nReason 3<\/td>\n<<Text>><\/td>\n<\/tr>\n
Pt.
III<\/td>\n		Reconciliation of tax paid<\/td>\n<\/tr>\n
9<\/td>\nReconciliation of rate wise liability and amount payable thereon<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\nTax payable<\/td>\n<\/tr>\n
Description<\/td>\nTaxable Value<\/td>\nCentral tax<\/td>\nState tax
\/ UT tax<\/td>\n		Integrated Tax<\/td>\nCess, if
applicabl e<\/td>\n<\/tr>\n
1<\/td>\n2<\/td>\n3<\/td>\n4<\/td>\n5<\/td>\n6<\/td>\n<\/tr>\n
A<\/td>\n5%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
B<\/td>\n5% (RC)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
C<\/td>\n12%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
D<\/td>\n12% (RC)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
E<\/td>\n18%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
F<\/td>\n18% (RC)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
G<\/td>\n28%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
H<\/td>\n28% (RC)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
I<\/td>\n3%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
J<\/td>\n0.25%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
K<\/td>\n0.10%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
L<\/td>\nInterest<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
M<\/td>\nLate Fee<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
N<\/td>\nPenalty<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
O<\/td>\nOthers<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
P<\/td>\nTotal amount to be paid as per
tables above<\/td>\n		<Auto><\/td>\n<Auto><\/td>\n<Auto><\/td>\n<Auto><\/td>\n<\/tr>\n
Q<\/td>\nTotal amount paid as declared in
Annual Return (GSTR 9)<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
R<\/td>\nUn-reconciled paymenr of amount<\/td>\n\u00a0<\/td>\nPT 1<\/td>\n<\/tr>\n
10<\/td>\nReasons for u<\/td>\nn-reconciled payment o<\/td>\nf amount<\/td>\n<\/tr>\n
A<\/td>\nReason 1<\/td>\n<<Text>><\/td>\n<\/tr>\n
B<\/td>\nReason 2<\/td>\n<<Text>><\/td>\n<\/tr>\n
C<\/td>\nReason 3<\/td>\n<<Text>><\/td>\n<\/tr>\n
11<\/td>\nAdditional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\nTo be paid through Cash<\/td>\n<\/tr>\n
\u00a0<\/td>\nDescription<\/td>\nTaxable Value<\/td>\nCentral tax<\/td>\nState tax
\/ UT tax<\/td>\n		Integrated tax<\/td>\nCess, if applicabl
e<\/td>\n<\/tr>\n
\u00a0<\/td>\n1<\/td>\n2<\/td>\n3<\/td>\n4<\/td>\n5<\/td>\n6<\/td>\n<\/tr>\n
A<\/td>\n5%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
B<\/td>\n12%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
C<\/td>\n18%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
D<\/td>\n28%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
E<\/td>\n3%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
F<\/td>\n0.25%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
G<\/td>\n0.10%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
H<\/td>\nInterest<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
I<\/td>\nLate Fee<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
J<\/td>\nPenalty<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
K<\/td>\nOthers
(please specify)<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Pt.<\/td>\nReconciliation of Input Tax Credit (ITC)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
IV<\/td>\n\u00a0<\/td>\n<\/tr>\n
12<\/td>\nReconciliation of Net Input Tax Credit (ITC)<\/td>\n<\/tr>\n
A<\/td>\nITC availed as per audited Annual Financial Statement for the State\/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)<\/td>\n\u00a0<\/td>\n<\/tr>\n
B<\/td>\nITC booked in earlier Financial Years claimed in current
Financial Year<\/td>\n		(+)<\/td>\n\u00a0<\/td>\n<\/tr>\n
C<\/td>\nITC booked in current Financial Year to be claimed in
subsequent Financial Years<\/td>\n		(-)<\/td>\n\u00a0<\/td>\n<\/tr>\n
E<\/td>\nITC availed as per audited financial statements or books of
account<\/td>\n		<Auto><\/td>\n<\/tr>\n
E<\/td>\nITC claimed in Annual Return (GSTR9)<\/td>\n\u00a0<\/td>\n<\/tr>\n
F<\/td>\nUn-reconciled ITC<\/td>\nITC 1<\/td>\n<\/tr>\n
13<\/td>\nReasons for un-reconciled difference in ITC<\/td>\n<\/tr>\n
A B
C<\/td>\n		Reason 1<\/td>\n<<Text>><\/td>\n<\/tr>\n
Reason 2<\/td>\n<<Text>><\/td>\n<\/tr>\n
Reason 3<\/td>\n<<Text>><\/td>\n<\/tr>\n
14<\/td>\nReconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account<\/td>\n<\/tr>\n
A<\/td>\nDescription<\/td>\nValue<\/td>\nAmount of Total ITC<\/td>\nAmount of eligible ITC availed<\/td>\n<\/tr>\n
B<\/td>\n1<\/td>\n2<\/td>\n3<\/td>\n4<\/td>\n<\/tr>\n
C<\/td>\nPurchases<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
D<\/td>\nFreight \/ Carriage<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
E<\/td>\nPower and Fuel<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
F<\/td>\nImported goods (Including received
from SEZs)<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
G<\/td>\nRent and Insurance<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
H<\/td>\nGoods lost, stolen, destroyed, written off
or disposed of by way of gift or free samples<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
I.<\/td>\nRoyalties<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
J<\/td>\nEmployees’ Cost (Salaries, wages,
Bonus etc.)<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
K<\/td>\nConveyance charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
L<\/td>\nBank Charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
M<\/td>\nEntertainment charges<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
N<\/td>\nStationery Expenses (including postage
etc.)<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
O<\/td>\nRepair and
Maintenance<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
P<\/td>\nOther Miscellaneous
expenses<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
O<\/td>\nCapital goods<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
P<\/td>\nAny other expense 1<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Q<\/td>\nAny other expense 2<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
R<\/td>\nTotal amount of eligible ITC availed<\/td>\n<<Auto>><\/td>\n\u00a0<\/td>\n<\/tr>\n
S<\/td>\nITC claimed in Annual Return (GSTR9)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
T<\/td>\nUn-reconciled ITC<\/td>\nITC 2<\/td>\n\u00a0<\/td>\n<\/tr>\n
15<\/td>\nReasons for un – reconciled difference in ITC<\/td>\n\u00a0<\/td>\n<\/tr>\n
A
B C<\/td>\n		Reason 1<\/td>\n<<Text>><\/td>\n\u00a0<\/td>\n<\/tr>\n
Reason 2<\/td>\n<<Text>><\/td>\n\u00a0<\/td>\n<\/tr>\n
Reason 3<\/td>\n<<Text>><\/td>\n\u00a0<\/td>\n<\/tr>\n
16<\/td>\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13
and 15 above)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\nDescription<\/td>\nAmount Payable<\/td>\n\u00a0<\/td>\n<\/tr>\n
Central Tax<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
State\/UT
Tax<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Integrated
Tax<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Cess<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Interest<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Penalty<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Pt. V<\/td>\nAuditor’s recommendation on additional Liability due to non-reconciliation<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\nTo be paid through Cash<\/td>\n\u00a0<\/td>\n<\/tr>\n
Description<\/td>\nValue<\/td>\nCentral tax<\/td>\nState tax
\/ UT tax<\/td>\n		Integrated tax<\/td>\nCess, if
applicabl e<\/td>\n		\u00a0<\/td>\n<\/tr>\n
1<\/td>\n2<\/td>\n3<\/td>\n4<\/td>\n5<\/td>\n6<\/td>\n\u00a0<\/td>\n<\/tr>\n
5%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
12%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
18%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
28%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
3%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
0.25%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
0.10%<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Input Tax Credit<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Interest<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Late Fee<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Penalty<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Any other amount paid for supplies not included
in Annual Return<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\n(GSTR 9)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Erroneous refund to be
paid back<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Outstanding demands to
be settled<\/td>\n		\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Other (Pl. specify)<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n

Verification:<\/p>\n

I\u00a0 hereby\u00a0 solemnly\u00a0 affirm\u00a0 and\u00a0 declare\u00a0 that\u00a0 the\u00a0 information\u00a0 given\u00a0 herein\u00a0 above\u00a0 is\u00a0 true\u00a0 and correct to the best of my knowledge and belief and nothing has been concealed there from.<\/p>\n

**(Signature and stamp\/Seal of the Auditor)<\/p>\n

Place: \u2026\u2026\u2026\u2026\u2026
Name of the signatory \u2026\u2026\u2026\u2026\u2026\u2026\u2026
Membership No\u2026\u2026\u2026\u2026\u2026\u2026
Date: \u2026\u2026\u2026\u2026\u2026
Full address \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Instructions: \u2013
1.\u00a0\u00a0\u00a0 Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2.\u00a0\u00a0\u00a0 The details for the period between July 2017 to\u00a0 March 2018 are to be provided in this statement for the financial\u00a0 year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
3.\u00a0\u00a0\u00a0 The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
4.\u00a0\u00a0\u00a0 Part\u00a0 II consists\u00a0 of\u00a0 reconciliation\u00a0 of\u00a0 the\u00a0 annual\u00a0 turnover\u00a0 declared\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual Financial\u00a0 Statement\u00a0 with\u00a0 the\u00a0 turnover\u00a0 as\u00a0 declared\u00a0 in\u00a0 the\u00a0 Annual\u00a0 Return\u00a0 furnished\u00a0 in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-<\/td>\n<\/tr>\n
Table No.<\/td>\nInstructions<\/td>\n\u00a0<\/td>\n<\/tr>\n
5A<\/td>\nThe turnover as per the audited Annual Financial Statement shall be declared here.\u00a0 There\u00a0 may\u00a0 be\u00a0 cases\u00a0 where\u00a0 multiple\u00a0 GSTINs\u00a0 (State-wise)\u00a0 registrations exist on the same PAN. This is common for persons \/ entities with presence over\u00a0 multiple\u00a0 States.\u00a0 Such\u00a0 persons\u00a0 \/\u00a0 entities,\u00a0 will\u00a0 have\u00a0 to\u00a0 internally\u00a0 derive their\u00a0 GSTIN\u00a0 wise\u00a0 turnover\u00a0 and\u00a0 declare\u00a0 the\u00a0 same\u00a0 here.\u00a0 This\u00a0 shall\u00a0 include export\u00a0 turnover\u00a0 (if\u00a0 any).\u00a0 It\u00a0 may\u00a0 be\u00a0 noted\u00a0 that\u00a0 reference\u00a0 to\u00a0 audited\u00a0 Annual Financial Statement includes reference to books of accounts in case of persons
\/ entities having presence over multiple States.<\/td>\n		\u00a0<\/td>\n<\/tr>\n
5B<\/td>\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial\u00a0 year on such revenue (which was recognized earlier), the value of such revenue shall be declared here.
(For\u00a0 example,\u00a0 if\u00a0 rupees\u00a0 Ten\u00a0\u00a0\u00a0 Crores\u00a0 of\u00a0 unbilled\u00a0 revenue\u00a0 existed\u00a0 for\u00a0 the financial year 2016-17, and during the current financial year, GST was paid on rupees Four\u00a0 Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
5C<\/td>\nValue of all advances for which GST has been paid but the same has not been recognized\u00a0 as\u00a0 revenue\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 shall\u00a0 be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5D<\/td>\nAggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall\u00a0 be\u00a0 declared\u00a0 here.\u00a0 Any\u00a0 deemed\u00a0 supply\u00a0 which\u00a0 is\u00a0 already\u00a0 part\u00a0 of\u00a0 the turnover\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 is\u00a0 not\u00a0 required\u00a0 to\u00a0 be included here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5E<\/td>\nAggregate value of credit notes which were issued after 31st<\/sup> of March for any<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\nsupply\u00a0 accounted\u00a0 in\u00a0 the\u00a0 current\u00a0 financial\u00a0 year\u00a0 but\u00a0 such\u00a0 credit\u00a0 notes\u00a0 were reflected in the annual return (GSTR-9)shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5F<\/td>\nTrade\u00a0 discounts\u00a0 which\u00a0 are\u00a0 accounted\u00a0 for\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial Statement\u00a0 but\u00a0 on\u00a0 which\u00a0 GST\u00a0 was\u00a0 leviable(being\u00a0 not\u00a0 permissible)\u00a0 shall\u00a0 be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5G<\/td>\nTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5H<\/td>\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of\u00a0 accounting during the\u00a0 current\u00a0 financial\u00a0 year but\u00a0 GST\u00a0 was not payable on such revenue in the same financial year shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5I<\/td>\nValue of all advances for which GST has not been paid but the same has been recognized\u00a0 as\u00a0 revenue\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 shall\u00a0 be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5J<\/td>\nAggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5K<\/td>\nAggregate\u00a0 value\u00a0 of\u00a0 all\u00a0 goods supplied by SEZs to DTA units\u00a0 for which\u00a0 the DTA units have filed bill of entry shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5L<\/td>\nThere\u00a0 may\u00a0 be\u00a0 cases\u00a0 where\u00a0 registered\u00a0 persons\u00a0 might\u00a0 have\u00a0 opted\u00a0 out\u00a0 of\u00a0 the composition\u00a0 scheme\u00a0 during the\u00a0 current\u00a0 financial\u00a0 year.\u00a0 Their\u00a0 turnover\u00a0 as\u00a0 per the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 would\u00a0 include\u00a0 turnover\u00a0 both\u00a0 as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5M<\/td>\nThere may be cases where the taxable value and the invoice value differ due to valuation\u00a0 principles\u00a0 under\u00a0 section\u00a0 15\u00a0 of\u00a0 the\u00a0 CGST\u00a0 Act,\u00a0 2017\u00a0 and\u00a0 rules thereunder.\u00a0 Therefore,\u00a0 any\u00a0 difference\u00a0 between\u00a0 the\u00a0 turnover\u00a0 reported\u00a0 in\u00a0 the Annual\u00a0 Return\u00a0 (GSTR\u00a0 9)\u00a0 and\u00a0 turnover\u00a0 reported\u00a0 in\u00a0 the\u00a0\u00a0 audited\u00a0 Annual Financial Statement due to difference in valuation of supplies shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5N<\/td>\nAny difference between the turnover reported in the Annual Return (GSTR9) and\u00a0 turnover\u00a0 reported\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 due\u00a0 to foreign exchange fluctuations shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5O<\/td>\nAny difference between the turnover reported in the Annual Return (GSTR9) and\u00a0 turnover\u00a0 reported\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 due\u00a0 to reasons not listed above shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
5Q<\/td>\nAnnual turnover as declared in the Annual Return (GSTR 9) shall be declared
here.\u00a0 This\u00a0 turnover\u00a0 may\u00a0 be\u00a0 derived\u00a0 from\u00a0 Sr.\u00a0 No.\u00a0 5N,\u00a0 10\u00a0 and\u00a0 11\u00a0 of\u00a0 Annual<\/td>\n		\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\nReturn (GSTR 9).<\/td>\n\u00a0<\/td>\n<\/tr>\n
6<\/td>\nReasons\u00a0 for\u00a0 non-reconciliation\u00a0 between\u00a0 the\u00a0 annual\u00a0 turnover\u00a0 declared\u00a0 in\u00a0 the audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 and\u00a0 turnover\u00a0 as\u00a0 declared\u00a0 in\u00a0 the\u00a0 Annual Return (GSTR 9) shall be specified here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
7<\/td>\nThe\u00a0 table\u00a0 provides\u00a0 for\u00a0 reconciliation\u00a0 of\u00a0 taxable\u00a0 turnover\u00a0 from\u00a0 the\u00a0 audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).<\/td>\n\u00a0<\/td>\n<\/tr>\n
7A<\/td>\nAnnual turnover as derived in Table 5P above would be auto-populated here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
7B<\/td>\nValue\u00a0 of\u00a0 exempted,\u00a0 nil\u00a0 rated,\u00a0 non-GST\u00a0 and\u00a0 no-supply\u00a0 turnover\u00a0 shall\u00a0 be declared\u00a0 here.\u00a0 This\u00a0 shall\u00a0 be\u00a0 reported\u00a0 net\u00a0 of\u00a0 credit\u00a0 notes,\u00a0 debit\u00a0 notes\u00a0 and amendments if any.<\/td>\n\u00a0<\/td>\n<\/tr>\n
7C<\/td>\nValue of zero rated supplies (including supplies to SEZs) on which tax is not paid\u00a0 shall\u00a0 be\u00a0 declared\u00a0 here.\u00a0 This\u00a0 shall\u00a0 be\u00a0 reported\u00a0 net\u00a0 of\u00a0 credit\u00a0 notes,\u00a0 debit notes and amendments if any.<\/td>\n\u00a0<\/td>\n<\/tr>\n
7D<\/td>\nValue of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.<\/td>\n\u00a0<\/td>\n<\/tr>\n
7E<\/td>\nThe taxable turnover is derived as the difference between the annual turnover after\u00a0 adjustments\u00a0 declared\u00a0 in\u00a0 Table\u00a0 7A\u00a0 above\u00a0 and\u00a0 the\u00a0 sum\u00a0 of\u00a0 all\u00a0 supplies (exempted,\u00a0 non-GST,\u00a0 reverse charge\u00a0 etc.)\u00a0 declared\u00a0 in\u00a0 Table\u00a0 7B,\u00a0 7C\u00a0 and\u00a0 7D above.<\/td>\n\u00a0<\/td>\n<\/tr>\n
7F<\/td>\nTaxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
8<\/td>\nReasons\u00a0 for\u00a0 non-reconciliation\u00a0 between\u00a0 adjusted\u00a0 annual\u00a0 taxable\u00a0 turnover\u00a0 as derived from Table 7E\u00a0 above and the taxable turnover declared in Table\u00a0 7F shall be specified here.<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
9<\/td>\nThe table provides for reconciliation of tax paid as per reconciliation statement and\u00a0 amount\u00a0 of\u00a0 tax\u00a0 paid\u00a0 as\u00a0 declared\u00a0 in\u00a0 Annual\u00a0 Return\u00a0 (GSTR\u00a0 9).\u00a0 Under\u00a0 the head labelled \u2015RC\u2016, supplies where tax was paid on reverse charge basis by the\u00a0 recipient\u00a0 (i.e.\u00a0 the\u00a0 person\u00a0 for\u00a0 whom\u00a0 reconciliation\u00a0 statement\u00a0 has\u00a0 been prepared ) shall be declared.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
9P<\/td>\nThe total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
9Q<\/td>\nThe\u00a0 amount\u00a0 payable\u00a0 as\u00a0 declared\u00a0 in\u00a0 Table\u00a0 9\u00a0 of\u00a0 the\u00a0 Annual\u00a0 Return\u00a0 (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).<\/td>\n\u00a0<\/td>\n<\/tr>\n
10<\/td>\nReasons\u00a0 for\u00a0 non-reconciliation\u00a0 between\u00a0 payable\u00a0 \/\u00a0 liability declared\u00a0 in\u00a0 Table 9P above and the amount payable in Table 9Q shall be specified here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
11<\/td>\nAny amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
6.\u00a0\u00a0\u00a0 Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part
IV are as under:-<\/td>\n<\/tr>\n
Table No.<\/td>\nInstructions<\/td>\n\u00a0<\/td>\n<\/tr>\n
12A<\/td>\nITC\u00a0 availed\u00a0 (after\u00a0 reversals)\u00a0 as\u00a0 per\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement shall\u00a0 be\u00a0 declared\u00a0 here.\u00a0 There\u00a0 may\u00a0 be\u00a0 cases\u00a0 where\u00a0 multiple\u00a0 GSTINs\u00a0 (State- wise)\u00a0 registrations\u00a0 exist\u00a0 on\u00a0 the\u00a0 same\u00a0 PAN.\u00a0 This\u00a0 is\u00a0 common\u00a0 for\u00a0 persons\u00a0 \/ entities with presence over multiple States. Such persons \/ entities, will have to internally derive their ITC for each individual GSTIN and declare the same here.\u00a0 It\u00a0 may\u00a0 be\u00a0 noted\u00a0 that\u00a0 reference\u00a0 to\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement includes\u00a0 reference\u00a0 to\u00a0 books\u00a0 of\u00a0 accounts\u00a0 in\u00a0 case\u00a0 of\u00a0 persons\u00a0 \/\u00a0 entities\u00a0 having presence over multiple States.<\/td>\n\u00a0<\/td>\n<\/tr>\n
12B<\/td>\nAny\u00a0 ITC\u00a0 which\u00a0 was\u00a0 booked\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 of earlier financial\u00a0 year(s)but availed in the\u00a0 ITC ledger in the\u00a0 financial\u00a0 yearfor which\u00a0 the\u00a0 reconciliation\u00a0 statement\u00a0 is\u00a0 being\u00a0 filed\u00a0 for\u00a0 shall\u00a0 be\u00a0 declared\u00a0 here. This\u00a0 shall\u00a0 include\u00a0 transitional\u00a0 credit\u00a0 which\u00a0 was\u00a0 booked\u00a0 in\u00a0 earlier\u00a0 years\u00a0 but availed duringFinancial Year 2017-18.<\/td>\n\u00a0<\/td>\n<\/tr>\n
12C<\/td>\nAny ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
12D<\/td>\nITC availed as per audited Annual Financial Statement or books of accounts as\u00a0 derived\u00a0 from\u00a0 values\u00a0 declared\u00a0 in\u00a0 Table\u00a0 12A,\u00a0 12B\u00a0 and\u00a0 12C\u00a0 above\u00a0 will\u00a0 be auto-populated here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
12E<\/td>\nNet\u00a0 ITC\u00a0 available\u00a0 for\u00a0 utilization\u00a0 as\u00a0 declared\u00a0 in\u00a0 Table\u00a0 7J\u00a0 of\u00a0 Annual\u00a0 Return (GSTR9) shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
13<\/td>\nReasons\u00a0 for\u00a0 non-reconciliation\u00a0 of\u00a0\u00a0 ITC\u00a0 as\u00a0 per\u00a0 audited\u00a0 Annual\u00a0 Financial
Statement\u00a0 or\u00a0 books\u00a0 of\u00a0 account\u00a0 (Table\u00a0 12D)\u00a0 and\u00a0 the\u00a0 net\u00a0 ITC\u00a0 (Table12E)<\/td>\n		\u00a0<\/td>\n<\/tr>\n
\u00a0<\/td>\navailed in the Annual Return (GSTR9) shall be specified here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
14<\/td>\nThis table is for reconciliation of ITC declared in the Annual Return (GSTR9) against\u00a0 the\u00a0 expenses\u00a0 booked\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 or books of account. The various sub-heads specified under this table are general expenses\u00a0 in\u00a0 the\u00a0 audited\u00a0 Annual\u00a0 Financial\u00a0 Statement\u00a0 or\u00a0 books\u00a0 of\u00a0 account\u00a0 on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid \/ was payable are to be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
14R<\/td>\nTotal ITC declared in Table 14A to 14Q above shall be auto populated here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
14S<\/td>\nNet ITC availed as declared in the Annual Return (GSTR9) shall be declared here.\u00a0 Table\u00a0 7J\u00a0 of\u00a0 the\u00a0 Annual\u00a0 Return\u00a0 (GSTR9)\u00a0 may\u00a0 be\u00a0 used\u00a0 for\u00a0 filing\u00a0 this Table.<\/td>\n\u00a0<\/td>\n<\/tr>\n
15<\/td>\nReasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.<\/td>\n\u00a0<\/td>\n<\/tr>\n
16<\/td>\nAny\u00a0 amount\u00a0 which\u00a0 is\u00a0 payable\u00a0 due\u00a0 to\u00a0 reasons\u00a0 specified\u00a0 in\u00a0 Table\u00a0 13\u00a0 and\u00a0 15 above shall be declared here.<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

7. Part V consists of the auditor\u2019s recommendation on the additional liability to be
discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of
input tax credit. The auditor shall also recommend if there is any other amount to be paid
for supplies not included in the Annual Return. Any refund which has been erroneously
taken and shall be paid back to the Government shall also be declared in this table. Lastly,
any other outstanding demands which is recommended to be settled by the auditor shall
be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay
their taxes as recommended by the auditor.
PART \u2013 B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C)
is drawn up by the person who had conducted the audit:
* I\/we have examined the\u2014
(a) balance sheet as on \u2026\u2026\u2026
(b) the *profit and loss account\/income and expenditure account for the period beginning
from \u2026\u2026\u2026..\u2026to ending on \u2026\u2026., and
(c) the cash flow statement for the period beginning from \u2026\u2026..\u2026to ending on \u2026\u2026\u2026, \u2014
attached herewith, of M\/s \u2026\u2026\u2026\u2026\u2026 (Name), \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026 (Address),
..\u2026\u2026\u2026\u2026\u2026\u2026\u2026(GSTIN).
2. Based on our audit I\/we report that the said registered person\u2014
*has maintained the books of accounts, records and documents as required by the
IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder
*has not maintained the following accounts\/records\/documents as required by the
IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder:
1.
2.
3.
3. (a) *I\/we report the following observations\/ comments \/ discrepancies \/ inconsistencies; if
any:
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.
3. (b) *I\/we further report that, –
(A) *I\/we have obtained all the information and explanations which, to the best of *my\/our
knowledge and belief, were necessary for the purpose of the audit\/ information and
explanations which, to the best of *my\/our knowledge and belief, were necessary for the
purpose of the audit were not provided\/partially provided to us.
(B) In *my\/our opinion, proper books of account *have\/have not been kept by the registered
person so far as appears from*my\/ our examination of the books.
(C) I\/we certify that the balance sheet, the *profit and loss\/income and expenditure account
and the cash flow Statement are *in agreement\/not in agreement with the books of account
maintained at the Principal place of business at \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026and **
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act and
Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is
annexed herewith in Form No. GSTR-9C.
5. In *my\/our opinion and to the best of *my\/our information and according to explanations
given to *me\/us, the particulars given in the said Form No.GSTR-9C are true and correct
subject to following observations\/qualifications, if any:
(a) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
(b) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
(c) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
**(Signature and stamp\/Seal of the Auditor)
Place: \u2026\u2026\u2026\u2026\u2026
Name of the signatory \u2026\u2026\u2026\u2026\u2026\u2026\u2026
Membership No\u2026\u2026\u2026\u2026\u2026\u2026
Date: \u2026\u2026\u2026\u2026\u2026
Full address \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn
up by a person other than the person who had conducted the audit of the accounts:
*I\/we report that the audit of the books of accounts and the financial statements of M\/s.
\u2026\u2026\u2026………..\u2026\u2026\u2026\u2026\u2026\u2026\u2026. (Name and address of the assessee with GSTIN) was
conducted by M\/s. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026. (full name and address
of auditor along with status), bearing membership number in pursuance of the provisions of
the \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.Act, and *I\/we annex hereto a copy of their audit report dated
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. along with a copy of each of :-
(a) balance sheet as on \u2026\u2026\u2026
(b) the *profit and loss account\/income and expenditure account for the period beginning
from \u2026\u2026\u2026..\u2026to ending on \u2026\u2026.,
(c) the cash flow statement for the period beginning from \u2026\u2026..\u2026to ending on \u2026\u2026\u2026, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss
account\/income and expenditure account and balance sheet.
2. I\/we report that the said registered person\u2014
*has maintained the books of accounts, records and documents as required by the
IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder
*has not maintained the following accounts\/records\/documents as required by the
IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act and
Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is
annexed herewith in Form No.GSTR-9C.
4. In *my\/our opinion and to the best of *my\/our information and according to examination
of books of account including other relevant documents and explanations given to *me\/us,
the particulars given in the said Form No.9C are true and correct subject to the following
observations\/qualifications, if any:
(a) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
(b) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
(c) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026
**(Signature and stamp\/Seal of the Auditor)
Place: \u2026\u2026\u2026\u2026\u2026
Name of the signatory \u2026\u2026\u2026\u2026\u2026\u2026\u2026
Membership No\u2026\u2026\u2026\u2026\u2026\u2026
Date: \u2026\u2026\u2026\u2026\u2026
Full address \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2016.
[F. No. 349\/58\/2017-GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 3\/2017-Central Tax, dated the 19th June,
2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended
vide notification No. 48\/2018-Central Tax, dated the 10th<\/p>\n

\u00a0<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\n
<\/div>\n
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667 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0[To be published in the Gazette of India, …. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1107","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/1107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/comments?post=1107"}],"version-history":[{"count":5,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/1107\/revisions"}],"predecessor-version":[{"id":1157,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/1107\/revisions\/1157"}],"wp:attachment":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media?parent=1107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/categories?post=1107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/tags?post=1107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}