GSTR 9C : Download
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CBIC notifies GSTR 9C for Audit Report and Reconciliation Statement under GST : Refer Notification No 49/2018 Central Tax : CGST Tenth Amendment Rules 2018 : GSTR-9C Notified
Who is required to file GSTR 9C ?
As per Rule 80(3) of CGST Rules 2017 : Annual return
Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
For what period details are to be provided in GSTR 9C ?
The details for the period between July 2017 to March 2018 are to be provided in this
statement for the financial year 2017-18.
How GSTR 9C is to be filled if person has seperate GSTIN ?
The reconciliation statement is to be filed for every GSTIN separately.
What is the Fomat of GSTR 9C ?
Download GSTR 9C format in Excel Format
Download GSTR 9C format in PDF Format
How to fill GSTR 9C ?
Video Explanation by CA Satbir Singh on How to fill GSTR 9C
What is the due date of GSTR 9C ?
GSTR 9c is to be filed with copy of audited annual accounts on or before the thirty-first day of December following the end of such financial year. [ Refer Section 44 of CGST act 2017 )
Related Post on GST Annual return
GST Annual Return : Complete Guide : GSTR 9, 9A, 9B ,9C
Taxmann GST Audit; Annual Return 2018 Edition Book by Aditya Singhania
GSTR 9C Form
PART – A – Reconciliation Statement | ||||||||||
Pt. I | Basic Details | |||||||||
1 | Financial Year | |||||||||
2 | GSTIN | |||||||||
3A | Legal Name | < Auto> | ||||||||
3B | Trade Name (if any) | <Auto> | ||||||||
4 | Are you liable to audit under any Act? | <<Please specify>> | ||||||||
(Amount in ₹ in all tables) | ||||||||||
Pt. II | Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) | |||||||||
5 | Reconciliation of Gross Turnover | |||||||||
A | Turnover (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) | |||||||||
B | Unbilled revenue at the beginning of Financial Year | (+) | ||||||||
C | Unadjusted advances at the end of the Financial Year | (+) | ||||||||
D | Deemed Supply under Schedule I | (+) | ||||||||
E | Credit Notes issued after the end of the financial year but reflected in the annual return | (+) | ||||||||
F | Trade Discounts accounted for in the audited Annual | (+) | ||||||||
Financial Statement but are not permissible under GST | ||||||||||
G | Turnover from April 2017 to June 2017 | (-) | ||||||||
H | Unbilled revenue at the end of Financial Year | (-) | ||||||||
I | Unadjusted Advances at the beginning of the Financial Year | (-) | ||||||||
J | Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST | (-) | ||||||||
K | Adjustments on account of supply of goods by SEZ units to DTA Units | (-) | ||||||||
L | Turnover for the period under composition scheme | (-) | ||||||||
M | Adjustments in turnover under section 15 and rules thereunder | (+/- ) | ||||||||
N | Adjustments in turnover due to foreign exchange fluctuations | (+/- ) | ||||||||
O | Adjustments in turnover due to reasons not listed above | (+/- ) | ||||||||
P | Annual turnover after adjustments as above | <Auto> | ||||||||
Q | Turnover as declared in Annual Return (GSTR9) | |||||||||
R | Un-Reconciled turnover (Q – P) | AT1 | ||||||||
6 | Reasons for Un – Reconciled difference in Annual Gross Turnover | |||||||||
A | Reason 1 | <<Text>> | ||||||||
B | Reason 2 | <<Text>> | ||||||||
C | Reason 3 | <<Text>> | ||||||||
7 | Reconciliation of Taxable Turnover | |||||||||
A | Annual turnover after adjustments (from 5P above) | <Auto> | ||||||||
B | Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover | |||||||||
C | Zero rated supplies without payment of tax | |||||||||
D | Supplies on which tax is to be paid by the recipient on reverse charge basis | |||||||||
E | Taxable turnover as per adjustments above (A-B-C-D) | <Auto> | ||||||||
F | Taxable turnover as per liability declared in Annual Return (GSTR9) | |||||||||
G | Unreconciled taxable turnover (F-E) | AT 2 | ||||||||
8 | Reasons for Un – Reconciled difference in taxable turnover | |||||||||
A | Reason 1 | <<Text>> | ||||||||
B | Reason 2 | <<Text>> | ||||||||
C | Reason 3 | <<Text>> | ||||||||
Pt. III | Reconciliation of tax paid | |||||||||
9 | Reconciliation of rate wise liability and amount payable thereon | |||||||||
Tax payable | ||||||||||
Description | Taxable Value | Central tax | State tax / UT tax | Integrated Tax | Cess, if applicabl e | |||||
1 | 2 | 3 | 4 | 5 | 6 | |||||
A | 5% | |||||||||
B | 5% (RC) | |||||||||
C | 12% | |||||||||
D | 12% (RC) | |||||||||
E | 18% | |||||||||
F | 18% (RC) | |||||||||
G | 28% | |||||||||
H | 28% (RC) | |||||||||
I | 3% | |||||||||
J | 0.25% | |||||||||
K | 0.10% | |||||||||
L | Interest | |||||||||
M | Late Fee | |||||||||
N | Penalty | |||||||||
O | Others | |||||||||
P | Total amount to be paid as per tables above | <Auto> | <Auto> | <Auto> | <Auto> | |||||
Q | Total amount paid as declared in Annual Return (GSTR 9) | |||||||||
R | Un-reconciled payment of Amount | PT 1 | ||||||||
10 | Reasons for un-reconciled payment of amount | |||||||||
A | Reason 1 | <<Text>> | ||||||||
B | Reason 2 | <<Text>> | ||||||||
C | Reason 3 | <<Text>> | ||||||||
11 | Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) | |||||||||
To be paid through Cash | ||||||||||
Description | Taxable Value | Central tax | State tax / UT tax | Integrated tax | Cess, if applicabl e | |||||
1 | 2 | 3 | 4 | 5 | 6 | |||||
5% | ||||||||||
12% | ||||||||||
18% | ||||||||||
28% | ||||||||||
3% | ||||||||||
0.25% | ||||||||||
0.10% | ||||||||||
Interest | ||||||||||
Late Fee | ||||||||||
Penalty | ||||||||||
Others (please specify) | ||||||||||
Pt. | Reconciliation of Input Tax Credit (ITC) | |||||||||
IV | ||||||||||
12 | Reconciliation of Net Input Tax Credit (ITC) | |||||||||
A | ITC 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) | |||||||||
B | ITC booked in earlier Financial Years claimed in current Financial Year | (+) | ||||||||
C | ITC booked in current Financial Year to be claimed in subsequent Financial Years | (-) | ||||||||
D | ITC availed as per audited financial statements or books of account | <Auto> | ||||||||
E | ITC claimed in Annual Return (GSTR9) | |||||||||
F | Un-reconciled ITC | ITC 1 | ||||||||
13 | Reasons for un-reconciled difference in ITC | |||||||||
A | Reason 1 | <<Text>> | ||||||||
B | Reason 2 | <<Text>> | ||||||||
C | Reason 3 | <<Text>> | ||||||||
14 | Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account | |||||||||
Description | Value | Amount of Total ITC | Amount of eligible ITC availed | |||||||
1 | 2 | 3 | 4 | |||||||
A | Purchases | |||||||||
B | Freight / Carriage | |||||||||
C | Power and Fuel | |||||||||
D | Imported goods (Including received from SEZs) | |||||||||
E | Rent and Insurance | |||||||||
F | Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples | |||||||||
G | Royalties | |||||||||
H | Employees’ Cost (Salaries, wages, Bonus etc.) | |||||||||
I | Conveyance charges | |||||||||
J | Bank Charges | |||||||||
K | Entertainment charges | |||||||||
L | Stationery Expenses (including postage etc.) | |||||||||
M | Repair and Maintenance | |||||||||
N | Other Miscellaneous expenses | |||||||||
O | Capital goods | |||||||||
P | Any other expense 1 | |||||||||
Q | Any other expense 2 | |||||||||
R | Total amount of eligible ITC availed | <<Auto>> | ||||||||
S | ITC claimed in Annual Return (GSTR9) | |||||||||
T | Un-reconciled ITC | ITC 2 | ||||||||
15 | Reasons for un – reconciled difference in ITC | |||||||||
A | Reason 1 | <<Text>> | ||||||||
B | Reason 2 | <<Text>> | ||||||||
C | Reason 3 | <<Text>> | ||||||||
16 | Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) | |||||||||
Description | Amount Payable | |||||||||
Central Tax | ||||||||||
State/UT Tax | ||||||||||
Integrated Tax | ||||||||||
Cess | ||||||||||
Interest | ||||||||||
Penalty | ||||||||||
Pt. V | Auditor’s recommendation on additional Liability due to non-reconciliation | |||||||||
To be paid through Cash | ||||||||||
Description | Value | Central tax | State tax / UT tax | Integrated tax | Cess, if applicabl e | |||||
1 | 2 | 3 | 4 | 5 | 6 | |||||
5% | ||||||||||
12% | ||||||||||
18% | ||||||||||
28% | ||||||||||
3% | ||||||||||
0.25% | ||||||||||
0.10% | ||||||||||
Input Tax Credit | ||||||||||
Interest | ||||||||||
Late Fee | ||||||||||
Penalty | ||||||||||
Any other amount paid for supplies not included in Annual Return | ||||||||||
(GSTR 9) | ||||||||||
Erroneous refund to be paid back | ||||||||||
Outstanding demands to be settled | ||||||||||
Other (Pl. specify) |
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