Form GSTR-09B
Reconciliation Statement
Bills
Draft GST Return Formats
Form GSTR-09B of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Reconciliation Statement
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FORM GST 9A
(See Section__ of the Central/ State Goods and Services Tax Act, 2016 and Rule __ of the Central/ State Goods and Services Tax Rules, 2016)
Audit Report certified by a …………………….
Certified that I/we being a …………………. have audited the accounts of _>_ at > having a registration number (GSTIN) ____________ for the year ending 31st March 20__ and subject to my/our observations and comments about non compliance, short comings and deficiencies in the returns filed by the Taxable person, as given in the attached report,
1 The books of a
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on of goods supplied, the amount of input tax paid and deductions of input tax credit claimed and reversed in the return is correct and in conformity with the provisions of law;
8 Other information given in the returns is correct and complete.
(A) GENERAL INFORMATION
1 Name of the taxable person
2 GSTIN
3 Address
3(a) Principal place of business
3(b) Additional place of business >
4(a) Details of any branch or unit in the State having a different registration number (GSTIN)
4(b) Details of any branch or unit in other State having different registration number (GSTIN)
5 Nature of business
6(a) Description of 10 major goods sold/ services provided
6(b) New business activity
7 Constitution of the business
8 Names and address of the Propreitor/Partners/ Directors as on date of filing of Audit Report
9 Details of Registration with other departments
9(a) – Income Tax Permanent Account Number
9(b) – Importer Export Code Number
9(c) – Corporate Identity Number
10 Parti
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financial statements (for the GSTIN) Difference Reference
A) Details of supplies and corresponding taxes
1 Total outward supplies Annex 1
2 Total inward supplies Annex 2
3 Total tax liability on output supply and supplies liable to reverse charge Annex 3
4 Input tax credit availed during the year Annex 4
B) Payment of tax liability on output supply and supplies liable to reverse charge
5 By utilising cash in cash ledger Annex 5
6 By utilising input tax credit ledger Annex 5
7 By utilising TDS in cash ledger Annex 5
C) Other details
8 Deposit by challans Annex 6
9 Transfer of TDS from deductors Annex 7
10 Refunds Annex 8
11 Amounts paid under protest/ as pre-deposit against demand Annex 9
12 Balances as on date of financial statements (GST payable) Annex 10
13 Balances as on date of financial statements (ITC) Annex 11
14 ITC Annex 1
15 Tax paid on advance receipts Annex 1
14 TDS deducted Annex 12
Reconciliation of Outward supplies( including taxable supplie
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hat the supplier is liable to pay but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goodsand/or services
15(2)(b) minus the value, apportioned as appropriate, of such goods and/or services as are supplied directly or indirectly by the recipient of the supply free of charge or at reduced cost for use in connection with the supplyof goods and/or services being valued, to the extent that such value has not been included in the price actually paid or payable
15(2)(c) minus royalties and licence fees related to the supply of goods and/or services being
valuedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable
15(2)(d) minus any taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
15(2)(e) minus/plus incidental expen
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nancial statements
Effective turnover for present State (Note 1)
Difference
Note 1
Total turnover as per financial statements >
Less: Turnover pertaining to other States >
Add: Turnover of stock transfer outward
Effective turnover for present State
Reconciliation of Inward supplies( including taxable supplies on account of time of supply being different from invoice date)
Particulars Amount Remarks
Value of inward supplies as per returns (Section 17) >
Adjustments:
A) Difference in value of supplies as per returns and financial statements on account of following reasons:
15(4)(i): the consideration, whether paid or payable, is not money, wholly or
15(4)(ii): the supplier and the recipient of the supply are related
15(4)(iii): Other reasons there is reason to doubt the truth or accuracy of the transaction value declared
by the supplier
15(4)(iv): Special sectors business transactions in the nature of pure agent, money changer, insurer, air
travel agent and di
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and fees are not included in the price actually paid or payable
15(2)(d) any taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
15(2)(e) incidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or servicesat the time of, or before delivery of the goods or, as the case may be, provision of the services
15(2)(f) subsidies provided in any form or manner, linked to the supply
15(2)(g) out of pocket expenses
15(2)(h) any discount or incentive that may be allowed after the supply has been effected
Others (please specify) Eg. unbilled revenue, advances
C) Adjustments (if included in financial statements)
15(3) discount allowed before or at the time of supply provided such discount is allowed in the course of normal trade practice and has been duly recorded in the invoice issued
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per Auditor Difference
Particulars CGST SGST IGST Total CGST SGST IGST Total CGST SGST IGST Total Remarks
Input tax credit availed on:
Inter-State supplies
Intra-State supplies
Imports
Purchase returns
Total
Reconciliation of 'Payment of Tax liability on output supply and supplies liable to reverse charge'
As per return As per financial statements Difference
Particulars CGST SGST IGST Total CGST SGST IGST Total CGST SGST IGST Total Remarks
By Utilising Cash in Cash Ledger
By Utilising Input tax Credit Ledger
By Utilising TDS in Cash Ledger
Reconciliation of 'Deposit by Challans'
Particulars CGST SGST IGST Total
Tax deposit by Challans as per returns
Tax deposit by Challans as per books of accounts
Difference
Reason for difference
Reason 1
Reason 2
Reason 3
Reason 4
Total
Reconciliation of 'Transfer of TDS from deductors'
Particulars CGST SGST IGST Total
Amount of Transfer of TDS from deductors as per returns
Amount of Transfe
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alance of Input tax credit as per Financial statements
Difference
Reson for difference
Reason 1
Reason 2
Reason 3
Reason 4
Total
Reconciliation of 'Balances as on date of financial statements (Input Tax Credit)'
Particulars CGST SGST IGST Total
Balance of Input tax credit as per returns
Balance of Input tax credit as per Financial statements
Difference
Reson for difference
Reason 1
Reason 2
Reason 3
Reason 4
Total
Reconciliation of 'TDS deducted'
Particulars CGST SGST IGST Total
Amount of TDS deducted as per returns
Amount of TDS deducted as per financial statements
Difference
Reson for difference
Reason 1
Reason 2
Reason 3
Reason 4
Total
Details of Income
(A)Total value of supplies on which GST paid (inter-State Supplies)
Goods As per Annual Return As per Auditor
S.N Description HSN Code Tax Rate Taxable value IGST Tax Rate Taxable value IGST Reason for differences
1
2
3
Services As per Annual Return A
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3
(D)Total value of supplies on which no GST Paid (Exports)
Goods As per Annual Return As per Auditor
S.N Description HSN Code Tax Rate FOB Value Tax Rate FOB Value Reason for differences
1
2
3
Services As per Annual Return As per Auditor
S.N Description SAC Tax Rate FOB value Tax Rate FOB value
1
2
3
(E)Value of Other Supplies on which no GST paid
As per Annual return As per Auditor
S.N Goods/service Value Value Reason for differences
1
2
3
(F)Sales Returns
Goods As per Annual Return As per Auditor
S.N Description HSN Code Taxable value CGST SGST IGST Taxable value CGST SGST IGST Reason for differences
1
2
3
(G) Other Income (Income other than from supplies)
As per Annual return As per Auditor
S.N Specify Head Amount Amount Reason for differences
1
2
3
Details of Expenditure
(A)Total value of purchases on which ITC availed (inter-State)
Goods As per Annual Return As per Auditor
S.No. Descriptio
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per Annual Return As per Auditor
S.N Description HSN Code UQC Quantity Tax rate CIF Value IGST Customs duty paid Quantity Tax rate CIF Value IGST Customs duty paid Reason for differences
1
2
3
Services As per Annual Return As per Auditor
S.N Description SAC Tax Rate Taxable value IGST Tax Rate Taxable value IGST
1
2
3
(D) Other Purchases on which no ITC availed
As per Annual return As per Auditor
S.N Goods/service Purchase value Purchase value Reason for differences
1
2
3
(E) Purchase Returns
Goods As per Annual Return As per Auditor
S.N Description HSN Code Taxable value CGST SGST IGST Taxable value CGST SGST IGST Reason for differences
1
2
3
Services As per Annual Return As per Auditor
S.N Description SAC Taxable value CGST SGST IGST Taxable value CGST SGST IGST Reason for differences
1
2
3
(F) Other Expenditure (Expenditure other than purchases)
As per Annual return As per Auditor
S.N Specify Head Amount Am
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chase returns. To be reported separately.
Notes:
1. This table will contain details of inward supplies of goods on which ITC has been availed by the taxpayer
2. Details of imports, reverse charge, any common supplies transferred to ISD are to be recorded in above table
3(a). Credit Note/ Debit Note should be separately issued for goods/ services for adjustment with each HSN/SAC. Otherwise, difficulties would arise in adjustments.
3(b). Also, credit notes/ debit notes will need to be bifurcated by the recipient thereof into HSN/SAC for which ITC has been initially availed so that only those cn/dn are considered for adjustments
4. If required, import details can be provided in a separate table for reconciliation
5. Details of inward supplies of exempted/ nil rated/ non-gst goods, supplies from unregistered dealers are not to be reported in this table
# Not applicable to services, intra-State supplies and specified inter-State supplies of goods
A.2 Services –
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en initially availed so that only those cn/dn are considered for adjustments
4. If required, import details can be provided in a separate table for reconciliation
5. Details of inward supplies of exempted/ nil rated/ non-gst services, supplies from unregistered dealers are not to be reported in this table
A.3 Goods/ Services – ITC not availed
HSN/ SAC Code* Description of goods/ services Value of supply Remarks
XXX Good 1 2000
Adjustments:
Impact of amendments to details of inward supplies
Impact of price revisions
XXX Total Value Good 1 2000
YYY Service 1 2000
Adjustments:
Impact of amendments to details of inward supplies
Impact of price revisions
YYY Total Value Service 1 2000
Notes:
1. All inward supplies of exempted/ nil/ non-gst goods/ services and supplies from unregistered dealers are to be reported in this table
2. Entering HSN/SAC is only recommendatory and not mandatory for this table
Reconciliation Statement tax ra
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cluded in the price actually paid or payable for the goodsand/or services 13. Tax paid on advance reciepts
17(2)(b) the value, apportioned as appropriate, of such goods and/or services as are supplied directly or indirectly by the recipient of the supply free of charge or at reduced cost for use in connection with the supplyof goods and/or services being valued, to the extent that such value has not been included in the price actually paid or payable
17(2)(c) royalties and licence fees related to the supply of goods and/or services being
valuedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable
17(2)(d) any taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
17(2)(e) incidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, inclu
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