Example of unreconciled differences to be reported in GSTR 9C (Sl. No.8 )

By | May 1, 2019
(Last Updated On: May 1, 2019)

Following illustrations can be considered for having the reconciliation differences to be reported in Sl. No.8 of FORM GSTR-9C

a) Zero-rated supply made by the registered person during the previous year. However, conditions relevant for the supply has not been complied by the registered person, can be construed to be a regular supply.

b) Transaction reported through delivery challan during the financial year for supply on sale or approval basis beyond a period of six months shall be deemed to be a supply under GST. However, that may not be a sale for revenue recognition in the books of accounts for such transaction. Assuming GST returns carry the supply details and no revenue recognition has been done in the books of accounts, this shall call for the reconciliation.

c) Exemption conditions not fulfilled by the registered person while exercising the option to make exempted supply shall be reported as regular supply

Refer

GSTR 9C Reconciliation Statement Filing on GST Portal by GSTN : GST Audit

How to file GSTR 9C online (GST Audit Reconciliation Statement )

How to file GSTR 9 Online on GST Portal

How to file GSTR 9A online on GST Portal

GSTR 9 Annual Return Filing by GSTN in Hindi

GSTR 9A Annual return filing in Hindi by GSTN

GST Annual Return : Complete Guide

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