GST Audit Form (Form GSTR-9C)

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 Auditors 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

 

 

 

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