GSTR 9C : Download : GST Audit Report & Reconciliation Statement

CA Satbir Singh — Fri, 14 Sep 2018 01:43:12 +0000

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 )

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)
4	Are you liable to audit under any Act?					<>
					(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
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		<>
B	Reason 2		<>
C	Reason 3		<>
7	Reconciliation of Taxable Turnover
A	Annual turnover after adjustments (from 5P above)
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)
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		<>
B	Reason 2		<>
C	Reason 3		<>
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
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		<>
B	Reason 2		<>
C	Reason 3		<>
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
E	ITC claimed in Annual Return (GSTR9)
F	Un-reconciled ITC						ITC 1
13	Reasons for un-reconciled difference in ITC
A	Reason 1		<>
B	Reason 2		<>
C	Reason 3		<>
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						<>
S	ITC claimed in Annual Return (GSTR9)
T	Un-reconciled ITC						ITC 2
15	Reasons for un – reconciled difference in ITC
A	Reason 1		<>
B	Reason 2		<>
C	Reason 3		<>
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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