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 |
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| 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 |
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| 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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