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

By | September 14, 2018
(Last Updated On: September 22, 2018)

GSTR 9C : Download

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. IBasic Details
1Financial
Year
2GSTIN
3ALegal Name< Auto>
3BTrade Name
(if any)
<Auto>
4Are 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)
5Reconciliation of Gross Turnover
ATurnover (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)
BUnbilled revenue at the beginning of Financial Year(+)
CUnadjusted advances at the end of the Financial Year(+)
DDeemed Supply under Schedule I(+)
ECredit Notes issued after the end of the financial year
but reflected in the annual return
(+)
FTrade Discounts accounted for in the audited Annual(+)
Financial Statement but are not permissible under GST
GTurnover from April 2017 to June 2017(-)
HUnbilled revenue at the end of Financial Year(-)
IUnadjusted Advances at the beginning of the Financial
Year
(-)
JCredit notes accounted for in the audited Annual
Financial Statement but are not permissible under GST
(-)
KAdjustments on account of supply of goods by SEZ
units to DTA Units
(-)
LTurnover for the period under composition scheme(-)
MAdjustments in turnover under section 15 and rules
thereunder
(+/-
)
NAdjustments in turnover due to foreign exchange
fluctuations
(+/-
)
OAdjustments in turnover due to reasons not listed above(+/-
)
PAnnual turnover after adjustments as above<Auto>
QTurnover as declared in Annual Return (GSTR9)
RUn-Reconciled turnover (Q – P)AT1
6Reasons for Un – Reconciled difference in Annual Gross Turnover
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
7Reconciliation of Taxable Turnover
AAnnual turnover after adjustments (from 5P above)<Auto>
BValue of Exempted, Nil Rated, Non-GST supplies, No-Supply
turnover
CZero rated supplies without payment of tax
DSupplies on which tax is to be paid by the recipient on reverse
charge basis
ETaxable turnover as per adjustments above (A-B-C-D)<Auto>
FTaxable turnover as per liability declared in Annual Return
(GSTR9)
GUnreconciled taxable turnover (F-E)AT 2
8Reasons for Un – Reconciled difference in taxable turnover
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
Pt.
III
Reconciliation of tax paid
9Reconciliation of rate wise liability and amount payable thereon
Tax payable
DescriptionTaxable ValueCentral taxState tax
/ UT tax
Integrated TaxCess, if
applicabl e
123456
A5%
B5% (RC)
C12%
D12% (RC)
E18%
F18% (RC)
G28%
H28% (RC)
I3%
J0.25%
K0.10%
LInterest
MLate Fee
NPenalty
OOthers
PTotal amount to be paid as per
tables above
<Auto><Auto><Auto><Auto>
QTotal amount paid as declared in
Annual Return (GSTR 9)
RUn-reconciled payment of AmountPT 1
10Reasons for un-reconciled payment of amount
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
11Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
To be paid through Cash
DescriptionTaxable ValueCentral taxState tax
/ UT tax
Integrated taxCess, if applicabl
e
123456
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please specify)
Pt.Reconciliation of Input Tax Credit (ITC)
IV
12Reconciliation of Net Input Tax Credit (ITC)
AITC 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)
BITC booked in earlier Financial Years claimed in current
Financial Year
(+)
CITC booked in current Financial Year to be claimed in
subsequent Financial Years
(-)
DITC availed as per audited financial statements or books of
account
<Auto>
EITC claimed in Annual Return (GSTR9)
FUn-reconciled ITCITC 1
13Reasons for un-reconciled difference in ITC
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
14Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
DescriptionValueAmount of Total ITCAmount of eligible ITC availed
1234
APurchases
BFreight / Carriage
CPower and Fuel
DImported goods (Including received
from SEZs)
ERent and Insurance
FGoods lost, stolen, destroyed, written off
or disposed of by way of gift or free samples
GRoyalties
HEmployees’ Cost (Salaries, wages,
Bonus etc.)
IConveyance charges
JBank Charges
KEntertainment charges
LStationery Expenses (including postage
etc.)
MRepair and
Maintenance
NOther Miscellaneous
expenses
OCapital goods
PAny other expense 1
QAny other expense 2
RTotal amount of eligible ITC availed<<Auto>>
SITC claimed in Annual Return (GSTR9)
TUn-reconciled ITCITC 2
15Reasons for un – reconciled difference in ITC
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
16Tax payable on un-reconciled difference in ITC (due to reasons specified in 13
and 15 above)
DescriptionAmount Payable
Central Tax
State/UT
Tax
Integrated
Tax
Cess
Interest
Penalty
Pt. VAuditor’s recommendation on additional Liability due to non-reconciliation
To be paid through Cash
DescriptionValueCentral taxState tax
/ UT tax
Integrated taxCess, if
applicabl e
123456
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)

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

 

 

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