GSTR 9C

See rule 80(3)

PART – A — Rec­on­cil­i­a­tion Statement

Pt. I	Basic Details
1	Finan­cial Year
2	GSTIN
3A	Legal Name	<  Auto >
GSTR 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 B C	Rea­son 1	« Text »
	Rea­son 2	« Text »
	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 D E F	Zero rat­ed sup­plies with­out pay­ment of tax
	Sup­plies on which tax is to be paid by the recip­i­ent on reverse charge basis
	Tax­able turnover as per adjust­ments above (A‑B-C‑D)				< Auto >
	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 B C	Rea­son 1		« Text »
	Rea­son 2		« Text »
	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 applicable
	1	2		3	4	5	6
A B	5%
	5% (RC)
C D E F G H	12%
	12% (RC)
	18%
	18% (RC)
	28%
	28% (RC)
I J K L M N	3%
	0.25%
	0.10%
	Inter­est
	Late Fee
	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 B	Rea­son 1		« Text »
	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 applicable
	1	2		3	4	5		6
	5%
	12%
	18%
	28%
	3%
	0.25%
	0.10%
	Inter­est
	Late Fee
	Penal­ty
	Oth­ers (please specify)
Pt. IV	Reconciliation of Input Tax Cred­it (ITC)
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 B C	Rea­son 1	« Text »
	Rea­son 2	« Text »
	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 B C D E F G	Pur­chas­es
	Freight / Carriage
	Pow­er and Fuel
	Import­ed goods (Includ­ing  received  from SEZs)
	Rent and Insurance
	Goods        lost,         stolen, destroyed, writ­ten off or dis­posed of by way of gift or free samples
	Roy­al­ties
H I J K L M	Employ­ees’ Cost (Salaries,  wages,  Bonus etc.)
	Con­veyance charges
	Bank Charges
	Enter­tain­ment charges
	Sta­tionery Expens­es (includ­ing postage etc.)

	Repair and Maintenance
N	Oth­er            Mis­cel­la­neous expenses
O P	Cap­i­tal goods
	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		« Text »
B C	Rea­son 2		« Text »
	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 applicable
	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)

Verification

 

I  here­by solemn­ly  affirm  and  declare  that  the  infor­ma­tion  giv­en  here­in  above  is  true  and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed there from.

**(Sig­na­ture and Stamp / Seal of the Auditor)

 

Place: ……………                                                        Name of the signatory …………………

Date: …………….                                                        Mem­ber­ship No …………………………

Full address  …………………………

 

Download Form GSTR-9C