Reconciliation Statement
GSTR – 09C
GST
2[FORM GSTR-9C
\nSee rule 80(3)
\nPART – A – Reconciliation Statement
\n Pt. I
\nBasic Details
\n
\n 1
\nFinancial Year
\n
\n
\n 2
\nGSTIN
\n
\n
\n 3A
\nLegal Name
\n< Auto>
\n
\n 3B
\nTrade Name (if any)
\n< Auto>
\n
\n 4
\nAre you liable to audit under any Act?
\n<< Please specify >>
\n
\n\t
\n
\n(Amount in Rs.in all tables)
\n
\n Pt. II
\nReconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)
\n
\n 5
\nReconciliation of Gross Turnover
\n
\n A
\nTurnover (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)
\n
\n B
\nUnbilled revenue at the beginning of Financial Year
\n (+)
\n
\n C
\nUnadjusted advances at the end of the Financial Year
\n (+)
\n
\n D
\nDeemed Supply under Schedule I
\n (+)\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fter adjustments as above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gible ITC availed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d Annual Financial Statement includes reference to books of accounts in case of persons \/ entities having presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here. 7[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 33[2020-21, 2021-22, 47[2022-23, 2023-24 and 2024-25]]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s shall be declared here. 9[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 33[2020-21, 2021-22, 54[2022-23, 2023-24 and 2024-25]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 6, 8 and 10 above shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2E) availed in the Annual Return (GSTR9) shall be specified here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger 61[or electronic credit ledger]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supply of goods by SEZ units to DTA Units = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n me PAN. This is common for persons \/ entities with presence over multiple States. Such persons \/ entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons \/ entities having presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n led revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r knowledge and belief, were necessary for the purpose of the audit were not provided\/partially provided to us. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n audit of the books of accounts and the financial statements of M\/s. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n …………………………………………………………………. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , of M\/s …………… (Name), ………………………………. (Address), …………………..(GSTIN). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ions\/qualifications, if any: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he following accounts\/records\/documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax dated 30-07-2021 w.e.f. 01-08-2021 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 01-08-2021 before it was read as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n …………….and ** ……………………additional place of business within the State. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n od beginning from …………..to ending on ……., = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated 05-07-2022 before it was read as, “2019-20 and 2020-21” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5 w.e.f. 22-09-2025 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Reconciliation StatementGSTR – 09C GST2[FORM GSTR-9C See rule 80(3) 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? > … Continue reading “Reconciliation Statement”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13723","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13723"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13723\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n < Auto >
\n Q
\nTurnover as declared in Annual Return (GSTR9)
\n
\n R
\nUn-Reconciled turnover (Q – P)
\nAT1
\n 6
\nReasons for Un – Reconciled difference in Annual Gross Turnover
\n A
\nReason 1
\n<>
\n B
\nReason 2
\n<>
\n C
\nReason 3
\n<>
\n 7
\nReconciliation of Taxable Turnover
\n A
\nAnnual turnover after adjustments (from 5P above)
\n < Auto >
\n B
\nValue of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover
\n
\n C
\nZero rated supplies without payment of tax
\n
\n D
\nSupplies on which tax is to be paid by the recipient on reverse charge basis
\n
\n\t35[D1
\n\tSupplies on which tax is to be paid by ecommerce operators as per sub-section (5) of section 9 [Supplier to report]
\n\t]
\n E
\nTaxable turnover as per adjustments above 36[(A-B-C-D-D1)]
\n < Auto >
\n F
\nTaxable turnover as per liability declared in Annual Return (GSTR9)
\n
\n G
\nUnreconciled taxable turnover (F-E)
\nAT 2
\n 8
\nReasons for Un – Reconciled<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n 16[K-1
\nOthers
\n
\n
\n
\n
\n]
\n\t37[K-2
\nSupplies on which ecommerce operator is required to pay tax as per sub-section (5) of section 9 [Ecommerce operator to report]
\n\tNA
\n\t
\n\t
\n\t
\n\t]
\n L
\nInterest
\n
\n
\n
\n
\n
\n M
\nLate Fee
\n
\n
\n
\n
\n
\n N
\nPenalty
\n
\n
\n
\n
\n
\n O
\nOthers
\n
\n
\n
\n
\n
\n P
\nTotal amount to be paid as per tables above
\n
\n
\n
\n
\n
\n Q
\nTotal amount 38[payable] as declared in Annual Return (GSTR 9)
\n
\n
\n
\n
\n
\n R
\nUn- reconciled payment of amount (PT1)
\n
\n
\n
\n
\n
\n 10
\nReasons for un-reconciled payment of amount
\n A
\nReason 1
\n<>
\n B
\nReason 2
\n<>
\n C
\nReason 3
\n<>
\n 11
\nAdditional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
\n\t
\n
\n
\nTo be <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n Pt. IV
\nReconciliation of Input Tax Credit (ITC)
\n 12
\nReconciliation of Net Input Tax Credit (ITC)
\n A
\nITC 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)
\n
\n B
\nITC booked in earlier Financial Years claimed in current Financial Year
\n (+)
\n
\n C
\nITC booked in current Financial Year to be claimed in subsequent Financial Years
\n(-)
\n
\n D
\nITC availed as per audited financial statements or books of account
\n
\n E
\nITC claimed in Annual Return (GSTR9)
\n
\n F
\nUn-reconciled ITC
\nITC 1
\n 13
\nReasons for un-reconciled difference in ITC
\n A
\nReason 1
\n <>
\n B
\nReason 2
\n <>
\n C
\nReason 3
\n <>
\n 14
\nReconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
\n\t
\nDescription
\nValue
\nAmount of Total ITC
\nAmount of eligible ITC availed
\n\t <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n
\n<>
\n S
\nITC claimed in Annual Return (GSTR9)
\n
\n
\n
\n T
\nUn-reconciled ITC (ITC 2)
\n
\n
\n
\n 15
\nReasons for un – reconciled difference in ITC
\n A
\nReason 1
\n<>
\n B
\nReason 2
\n<>
\n C
\nReason 3
\n<>
\n 16
\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
\n\t
\n Description
\n Amount Payable
\nCentral Tax
\n
\nState\/UT Tax
\n
\nIntegrated Tax
\n
\nCess
\n
\nInterest
\n
\nPenalty
\n
\n Pt. V
\n18[Additional Liability due to non-reconciliation]
\n
\n
\n
\n
\n
\n
\n
\n
\nTo be paid through 41[cash or ITC]
\n Description
\nValue
\nCentral tax
\nState tax \/ UT tax
\n Integrated tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n
\n
\n
\n
\n
\n29[6%]
\n
\n
\n
\n
\n
\n12%
\n
\n
\n
\n
\n
\n18%
\n
\n
\n
\n&n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n\t
\n\t
\n\tDescription
\n\tPayable
\n\tPaid
\n\t
\n\t1
\n\t2
\n\t3
\n\tA
\n\tIntegrated Tax
\n\t
\n\t
\n\tB
\n\tCentral Tax
\n\t
\n\t
\n\tC
\n\tState Tax\/UT Tax
\n\t
\n\t]
\n20[Verification of registered person:
\nI hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self-certified reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet, etc.]
\nSignature
\nPlace:
\nDate:
\nName of Authorized Signatory
\nDesignation\/status
\nInstructions: –
\n1. Terms used:
\n(a) GSTIN: Goods and Services Tax Identification Number
\n2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the 3[current financial year] before filing this return. 4[For FY 2017-18,] the details for the period between July 2017 to March 2018 are to be prov<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5B
\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. 5[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 30[2020-21, 32[2021-22, 44[2022-23, 2023-24 and 2024-25]]]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.] In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Cro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5F
\nTrade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 7[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 33[2020-21, 2021-22, 48[2022-23, 2023-24 and 2024-25]]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.]
\n5G
\nTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5J
\nAggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here. 9[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 33[2020-21, 2021-22, 51[2022-23, 2023-24 and 2024-25]]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.]
\n5K
\nAggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 9[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 33[2020-21, 2021-22, 52[2022-23, 2023-24 and 2024-25]]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5N
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 9[For 14[FY 2017-18, 21[2018-19, 25[2019-20, 33[2020-21, 2021-22, 55[2022-23, 2023-24 and 2024-25]]]], the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.]
\n5O
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
\n5Q
\nAnnual turnover as declared in t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t56[7D1
\n\tSupplies on which tax is to be paid by e-commerce operators as per sub-section (5) of section 9 shall be declared here by the supplier.]
\n7E
\nThe taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, 57[reverse charge, supplies made sub-under section (5) of section 9 etc.) declared in Table 7B, 7C, and 7D and 7D1 above.]
\n7F
\nTaxable turnover as declared in Table 58[(4N – 4G- 4G1)] + (10-11) of the Annual Return (GSTR9) shall be declared here.
\n8
\nReasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.
\n
\n5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
\nTable No.
\nInstructions
\n12A
\nITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons \/ entities with presence over multiple States. Such persons \/ entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons \/ entities having presence over multiple States.
\n12B
\nAny ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n14
\nThis table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid \/ was payable are to be declared here. 12[For 15[FY 2017-18, 22[2018-19, 26[2019-20, 31[2020-21, 34[2021-22, 59[2022-23, 2023-24 and 2024-25]]]]]], the registered person shall have an option to not fill this Table.]
\n14R
\nTotal ITC declared in Table 14A to 14Q above shall be auto populated here.
\n14S
\nNet ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n24[****]
\n
\n
\n*******
\nNotes
\n1. Inserted vide Notification No. 49\/2018 – Central Tax dated 13-09-2018
\n2. Substituted vide Notification No. 74\/2018 – Central Tax dated 31-12-2018 before it was read as
\n“1[FORM GSTR-9C
\nSee rule 80(3)
\nPART – A – Reconciliation Statement
\n Pt. I
\nBasic Details
\n1
\nFinancial Year
\n\t
\n2
\nGSTIN
\n\t
\n3A
\nLegal Name
\n< Auto >
\n3B
\nTrade Name
\n(if any)
\n< Auto >
\n4
\n Are you liable to audit under any Act? << Please specify >>
\n\t
\n\t
\n(Amount in Rs. in all tables)
\nPt. II
\nReconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)
\n5
\nReconciliation of Gross Turnover
\nA
\nTurnover (including exports) as per audited fina<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(-)
\n\t
\nL
\nTurnover for the period under composition scheme
\n(-)
\n\t
\nM
\nAdjustments in turnover under section 15 and rules thereunder
\n (+\/-
\n)
\n\t
\nN
\nAdjustments in turnover due to foreign exchange fluctuations
\n (+\/-
\n)
\n\t
\nO
\n Adjustments in turnover due to reasons not listed above
\n (+\/-
\n)
\n\t
\nP
\nAnnual turnover after adjustments as above
\n< Auto >
\nQ
\nTurnover as declared in Annual Return (GSTR9)
\n\t
\nR
\nUn-Reconciled turnover (Q – P)
\nAT1
\n6
\nReasons for Un – Reconciled difference in Annual Gross Turnover
\nA
\nB
\nC
\nReason 1
\n<< Text >>
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\n7
\nReconciliation of Taxable Turnover
\nA
\nAnnual turnover after adjustments (from 5P above)
\n < Auto >
\nB
\nValue of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover
\n\t
\nC
\nD
\nE
\nF
\nZero rated supplies without payment of tax
\n\t
\nSupplies on whi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n18%
\n\t
\n\t
\n\t
\n\t
\n\t
\n 18% (RC)
\n\t
\n\t
\n\t
\n
\n\t
\n28%
\n\t
\n\t
\n\t
\n\t
\n\t
\n 28% (RC)
\n\t
\n\t
\n\t
\n
\n\t
\nI
\nJ
\nK
\nL
\nM
\nN
\n3%
\n\t
\n\t
\n\t
\n\t
\n\t
\n0.25%
\n\t
\n\t
\n\t
\n\t
\n\t
\n0.10%
\n\t
\n\t
\n\t
\n\t
\n\t
\nInterest
\n\t
\n\t
\n\t
\n\t
\n\t
\nLate Fee
\n\t
\n\t
\n\t
\n\t
\n\t
\nPenalty
\n
\n\t
\n\t
\n\t
\n\t
\nO
\nOthers
\n\t
\n\t
\n\t
\n\t
\n\t
\nP
\n Total amount to be paid as per tables above
\n < Auto >
\n< Auto >
\n < Auto >
\n< Auto >
\nQ
\n Total amount paid as declared in Annual Return (GSTR 9)
\n\t
\n\t
\n\t
\n\t
\nR
\nUn-reconciled payment of amount
\nPT 1
\n10
\nReasons for un-reconciled payment of amount
\n A
\n B
\nReas<\/p>\n
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\n\t
\nPenalty
\n
\n\t
\n\t
\n
\n\t
\n\t
\nOthers
\n(please specify)
\n
\n\t
\n\t
\n
\n\t
\nPt.
\nReconciliation of Input Tax Credit (ITC)
\n IV
\n\t
\n12
\nReconciliation of Net Input Tax Credit (ITC)
\nA
\nITC 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)
\n\t
\nB
\nITC booked in earlier Financial Years claimed in current
\nFinancial Year
\n (+)
\n\t
\nC
\nITC booked in current Financial Year to be claimed in subsequent Financial Years
\n(-)
\n\t
\nD
\nITC availed as per audited financial statements or books of account
\n < Auto >
\nE
\nITC claimed in Annual Return (GSTR9)
\n
\nF
\nUn-reconciled ITC
\nITC 1
\n13
\nReasons for un-reconciled<\/p>\n
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\n\t
\n\t
\n Entertainment charges
\n\t
\n\t
\n\t
\nStationery Expenses
\n(including postage etc.)
\n\t
\n\t
\n\t
\nRepair and Maintenance
\n\t
\n\t
\n\t
\nN
\nOther Miscellaneous expenses
\n\t
\n\t
\n\t
\n O
\n P
\nCapital goods
\n\t
\n\t
\n
\nAny other expense 1
\n\t
\n\t
\n\t
\nQ
\nAny other expense 2
\n\t
\n\t
\n\t
\nR
\nTotal amount of eligible ITC availed
\n<>
\nS
\nITC claimed in Annual Return (GSTR9)
\n
\nT
\nUn-reconciled ITC
\nITC 2
\n15
\nReasons for un – reconciled difference in ITC
\nA
\nReason 1
\n<< Text >>
\nB
\nC
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\n16
\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
\n
\n
\n
\n Description
\n Amount Payable
\n Central Tax
\n\t
\nState\/UT Tax
\n\t
\nIntegrated Tax
\n\t \n<\/p>\n
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\n\t
\n
\n\t
\nPenalty
\n
\n\t
\n\t
\n
\n\t
\n\t
\nAny other amount paid for supplies not included in Annual Return (GSTR 9)
\n\t
\n\t
\n\t
\n\t
\n\t
\n
\n
\nErroneous refund to be paid back
\n\t
\n\t
\n\t
\n\t
\n\t
\nOutstanding demands to be settled
\n\t
\n\t
\n\t
\n\t
\n\t
\nOther (Pl. specify)
\n
\n\t
\n\t
\n
\n\t
\n
\nVerification:
\nI 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.
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nF<\/p>\n
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\n5B
\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here.
\n(For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then v<\/p>\n
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\n5I
\nValue of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
\n5J
\nAggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.
\n5K
\nAggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here.
\n5L
\nThere may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as<\/p>\n
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\n6
\nReasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
\n7
\nThe table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
\n7A
\nAnnual turnover as derived in Table 5P above would be auto-populated here.
\n7B
\nValue of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
\n7C
\nValue of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
\n7D
\nValue of reverse charge supplies on which tax is to be paid by the recipien<\/p>\n
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\n9P
\nThe total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
\n9Q
\nThe amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
\n10
\nReasons for non-reconciliation between payable \/ liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
\n11
\nAny amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.
\n
\n6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
\nTable No.
\nInstructions<\/p>\n
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\n12D
\nITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
\n12E
\nNet ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
\n13
\nReasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
\n14
\nThis table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is o<\/p>\n
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\n8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
\nPART – B- CERTIFICATION
\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
\n * I\/we have examined the-
\n(a) balance sheet as on ………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from …………..to ending on ……., and
\n(c) the cash flow statement for the period beginning from ………..to ending on ………, – attached herewith, of M\/s ……….<\/p>\n
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\n(B) In *my\/our opinion, proper books of account *have\/have not been kept by the registered person so far as appears from*my\/ our examination of the books.
\n(C) I\/we certify that the balance sheet, the *profit and loss\/income and expenditure account and the cash flow Statement are *in agreement\/not in agreement with the books of account maintained at the Principal place of business at ……………………and **
\n……………………additional place of business within the State.
\n4. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C.
\n5. In *my\/our opinion and to the best of *my\/our information and according to explanations given to *me\/us, the p<\/p>\n
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\n…………………………………… (Name and address of the assessee with GSTIN) was conducted by M\/s. …………………………………………………… (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I\/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :-
\n(a) balance sheet as on ………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from …………..to ending on …….,
\n(c) the cash flow statement for the period beginning from ………..to ending on ………, and
\n(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account\/income and expenditure account and balance shee<\/p>\n
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\n(b) …………………………………………………………………………………..
\n(c) …………………………………………………………………………………..
\n………………………………………
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………]”
\n3. Substituted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019 before it was read as “FY 2017-18”
\n4. Inserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n5. Inserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n6. Inserted vide Notification No. 56\/2019 – Central Tax dated 14-11-2019
\n7. Inserted vide Notification No. 56\/20<\/p>\n
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\n2. Based on our audit I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder
\n*has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. (a) *I\/we report the following observations\/ comments \/ discrepancies \/ inconsistencies; if
\nany:
\n…………………………………….
\n…………………………………….
\n3. (b) *I\/we further report that, –
\n(A) *I\/we have obtained all the information and explanations which, to the best of *my\/our knowledge and belief, were necessary for the purpose of the audit\/ information and explanations which, to the best of *my\/our knowledge and belief, were necessary f<\/p>\n
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\n(a) ……………………………………………………………………………………
\n(b) ……………………………………………………………………………………
\n(c) ……………………………………………………………………………………
\n………………………………………
\n………………………………………
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………
\nII. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:
\n*I\/we report that the audit of the books of accounts and the financial statements of M\/s. …………………………………… (Name and address of the assessee with GSTIN) was condu<\/p>\n
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\n1.
\n2.
\n3.
\n3. The documents required to be furnished under section 35 (5) of the CGST Act\/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act\/SGST Act is annexed herewith in Form No.GSTR-9C.
\n4. In *my\/our opinion and to the best of *my\/our information and according to examination of books of account including other relevant documents and explanations given to *me\/us, the particulars given in the said Form No.9C are true and correct subject to the following observations\/qualifications, if any:
\n(a) …………………………………………………………………………………..
\n(b) …………………………………………………………………………………..
\n(c) …………………………………………………………………………………..
\n………<\/p>\n
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\n20. Substituted vide NOTIFICATION No. 30\/2021-Central Tax dated 30-07-2021 w.e.f. 01-08-2021 before it was read as
\n“Verification:
\nI 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.
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………
\nVerification of registered person:
\nI hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc.”
\n21. Substituted vide NOTIFICATION No. 30\/2021<\/p>\n
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\n“13[PART – B- CERTIFICATION
\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
\n* I\/we have examined the-
\n(a) balance sheet as on ………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from …………..to ending on ……., and
\n(c) the cash flow statement (if available) for the period beginning from ………..to ending on ………, -attached herewith, of M\/s …………… (Name), ………………………………. (Address), …………………..(GSTIN).
\n2. Based on our audit I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder *has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications mad<\/p>\n
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\n4. The documents required to be furnished under section 35 (5) of the CGST Act \/ SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act \/ SGST Act is annexed herewith in Form No. GSTR-9C.
\n5. In *my\/our opinion and to the best of *my\/our information and according to explanations given to *me\/us, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations\/qualifications, if any:
\n(a) ……………………………………………………………………………………
\n(b) ……………………………………………………………………………………
\n(c) ……………………………………………………………………………………
\n………………………………………
\n………………………………………
\n**(Signature and stamp\/Seal of the Au<\/p>\n
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\n(c) the cash flow statement (if available) for the period beginning from ………..to ending on ………, and
\n(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account\/income and expenditure account and balance sheet.
\n2. I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder *has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. The documents required to be furnished under section 35 (5) of the CGST Act \/ SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act \/ SGST Act is annexed herewith in Form No.GSTR-9C.
\n4. In *my\/our opinion and to the best of *my\/our information and accor<\/p>\n
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\n27. Inserted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023
\n28. Inserted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023
\n29. Inserted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023
\n30. Substituted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “2020-21 and 2021-22”
\n31. Substituted vide NOTIFICATION NO. 38\/2023- Central Tax dated 04-08-2023 before it was read as, “2020-21 and 2021-22”
\n32. Substituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2021-22 and 2022-23”
\n33. Substituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2020-21 and 2021-22”
\n34. Substituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, “2<\/p>\n
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\n43. Inserted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025
\n44. Substituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n45. Substituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n46. Substituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n47. Substituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n48. Substituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “2022-23 and 2023-24”
\n49. Substituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 2<\/p>\n
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