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
\n –
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\nFORM GST 9A
\n(See Section__ of the Central\/ State Goods and Services Tax Act, 2016 and Rule __ of the Central\/ State Goods and Services Tax Rules, 2016)
\nAudit Report certified by a \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.
\n\tCertified 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,
\n1\tThe books of a<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n financial statements (for the GSTIN)\tDifference\tReference = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nancial statements = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and fees are not included in the price actually paid or payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per Auditor\t\tDifference = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n alance of Input tax credit as per Financial statements = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per Annual Return\t\tAs per Auditor = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n chase returns. To be reported separately. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n en initially availed so that only those cn\/dn are considered for adjustments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cluded in the price actually paid or payable for the goodsand\/or services\t\t13. Tax paid on advance reciepts = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Form GSTR-09BReconciliation StatementBillsDraft GST Return FormatsForm GSTR-09B of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]Reconciliation Statement – ============= Document 1C:\\Program Files\\Python310\\lib\\site-packages\\openpyxl\\worksheet\\_reader.py:329: UserWarning: Unknown extension is not supported and will be removed warn(msg) FORM GST 9A (See Section__ of the Central\/ State Goods and Services Tax Act, 2016 and Rule __ … Continue reading “Reconciliation Statement”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1628","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1628","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=1628"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1628\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n8\tOther information given in the returns is correct and complete.
\n(A)\tGENERAL INFORMATION
\n1\tName of the taxable person
\n2\tGSTIN
\n3\tAddress
\n3(a)\tPrincipal place of business
\n3(b)\tAdditional place of business\t>
\n4(a)\tDetails of any branch or unit in the State having a different registration number (GSTIN)
\n4(b)\tDetails of any branch or unit in other State having different registration number (GSTIN)
\n5\tNature of business
\n6(a)\tDescription of 10 major goods sold\/ services provided
\n6(b)\tNew business activity
\n7\tConstitution of the business
\n8\tNames and address of the Propreitor\/Partners\/ Directors as on date of filing of Audit Report
\n9\tDetails of Registration with other departments
\n9(a)\t – Income Tax Permanent Account Number
\n9(b)\t – Importer Export Code Number
\n9(c)\t – Corporate Identity Number
\n10\tParti<\/p>\n
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\nA) Details of supplies and corresponding taxes
\n1\tTotal outward supplies\t\tAnnex 1
\n2\tTotal inward supplies\t\tAnnex 2
\n3\tTotal tax liability on output supply and supplies liable to reverse charge \t\tAnnex 3
\n4\tInput tax credit availed during the year\t\tAnnex 4
\nB) Payment of tax liability on output supply and supplies liable to reverse charge
\n5\tBy utilising cash in cash ledger \t\tAnnex 5
\n6\tBy utilising input tax credit ledger\t\tAnnex 5
\n7\tBy utilising TDS in cash ledger \t\tAnnex 5
\nC) Other details
\n8\tDeposit by challans\t\tAnnex 6
\n9\tTransfer of TDS from deductors \t\tAnnex 7
\n10\tRefunds\t\tAnnex 8
\n11\tAmounts paid under protest\/ as pre-deposit against demand \t\tAnnex 9
\n12\tBalances as on date of financial statements (GST payable)\t\tAnnex 10
\n13\tBalances as on date of financial statements (ITC)\t\tAnnex 11
\n14\tITC\t\tAnnex 1
\n15\tTax paid on advance receipts\t\tAnnex 1
\n14\tTDS deducted\t\tAnnex 12
\nReconciliation of Outward supplies( including taxable supplie<\/p>\n
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\n15(2)(b)\tminus\tthe 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
\n15(2)(c)\tminus\troyalties and licence fees related to the supply of goods and\/or services being
\nvaluedthat 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
\n15(2)(d)\tminus\tany taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
\n15(2)(e)\tminus\/plus\tincidental expen<\/p>\n
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\nEffective turnover for present State (Note 1)
\nDifference
\nNote 1
\nTotal turnover as per financial statements\t>
\nLess: Turnover pertaining to other States\t>
\nAdd: Turnover of stock transfer outward
\nEffective turnover for present State
\nReconciliation of Inward supplies( including taxable supplies on account of time of supply being different from invoice date)
\nParticulars\tAmount\tRemarks
\nValue of inward supplies as per returns (Section 17)\t>
\nAdjustments:
\nA) Difference in value of supplies as per returns and financial statements on account of following reasons:
\n15(4)(i): \t\tthe consideration, whether paid or payable, is not money, wholly or
\n15(4)(ii): \t\tthe supplier and the recipient of the supply are related
\n15(4)(iii): Other reasons\t\tthere is reason to doubt the truth or accuracy of the transaction value declared
\nby the supplier
\n15(4)(iv): Special sectors\t\tbusiness transactions in the nature of pure agent, money changer, insurer, air
\ntravel agent and di<\/p>\n
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\n15(2)(d)\t\tany taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
\n15(2)(e)\t\tincidental 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
\n15(2)(f)\t\tsubsidies provided in any form or manner, linked to the supply
\n15(2)(g)\t\tout of pocket expenses
\n15(2)(h)\t\tany discount or incentive that may be allowed after the supply has been effected
\nOthers (please specify)\t\tEg. unbilled revenue, advances
\nC) Adjustments (if included in financial statements)
\n15(3)\t\tdiscount 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<\/p>\n
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\nParticulars\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tRemarks
\nInput tax credit availed on:
\nInter-State supplies
\nIntra-State supplies
\nImports
\nPurchase returns
\nTotal
\nReconciliation of 'Payment of Tax liability on output supply and supplies liable to reverse charge'
\n\tAs per return\t\tAs per financial statements\t\tDifference
\nParticulars\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tRemarks
\nBy Utilising Cash in Cash Ledger
\nBy Utilising Input tax Credit Ledger
\nBy Utilising TDS in Cash Ledger
\nReconciliation of 'Deposit by Challans'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nTax deposit by Challans as per returns
\nTax deposit by Challans as per books of accounts
\nDifference
\nReason for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nReconciliation of 'Transfer of TDS from deductors'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nAmount of Transfer of TDS from deductors as per returns
\nAmount of Transfe<\/p>\n
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\nDifference
\nReson for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nReconciliation of 'Balances as on date of financial statements (Input Tax Credit)'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nBalance of Input tax credit as per returns
\nBalance of Input tax credit as per Financial statements
\nDifference
\nReson for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nReconciliation of 'TDS deducted'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nAmount of TDS deducted as per returns
\nAmount of TDS deducted as per financial statements
\nDifference
\nReson for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nDetails of Income
\n(A)Total value of supplies on which GST paid (inter-State Supplies)
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\t\tTax Rate\tTaxable value\tIGST\t\tTax Rate\tTaxable value\tIGST\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tA<\/p>\n
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\n(D)Total value of supplies on which no GST Paid (Exports)
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\t\tTax Rate\tFOB Value\t\tTax Rate\tFOB Value\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tSAC\t\tTax Rate\tFOB value\t\tTax Rate\tFOB value
\n1
\n2
\n3
\n(E)Value of Other Supplies on which no GST paid
\n\tAs per Annual return\tAs per Auditor
\nS.N\tGoods\/service\tValue\tValue\t\tReason for differences
\n1
\n2
\n3
\n(F)Sales Returns
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\tTaxable value\tCGST\tSGST\tIGST\t\tTaxable value\tCGST\tSGST\tIGST\t\tReason for differences
\n1
\n2
\n3
\n(G) Other Income (Income other than from supplies)
\n\tAs per Annual return\tAs per Auditor
\nS.N\tSpecify Head\tAmount\tAmount\t\tReason for differences
\n1
\n2
\n3
\nDetails of Expenditure
\n(A)Total value of purchases on which ITC availed (inter-State)
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.No.\tDescriptio<\/p>\n
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\nS.N\tDescription\tHSN Code\tUQC\tQuantity\tTax rate\tCIF Value\tIGST\tCustoms duty paid\t\tQuantity\tTax rate\tCIF Value\tIGST\tCustoms duty paid\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tSAC\t\tTax Rate\tTaxable value\tIGST\t\tTax Rate\tTaxable value\tIGST
\n1
\n2
\n3
\n(D) Other Purchases on which no ITC availed
\n\tAs per Annual return\tAs per Auditor
\nS.N\tGoods\/service\tPurchase value\tPurchase value\t\tReason for differences
\n1
\n2
\n3
\n(E) Purchase Returns
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\tTaxable value\tCGST\tSGST\tIGST\t\tTaxable value\tCGST\tSGST\tIGST\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tSAC\tTaxable value\tCGST\tSGST\tIGST\t\tTaxable value\tCGST\tSGST\tIGST\t\tReason for differences
\n1
\n2
\n3
\n(F) Other Expenditure (Expenditure other than purchases)
\n\tAs per Annual return\tAs per Auditor
\nS.N\tSpecify Head\tAmount\tAm<\/p>\n
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\n\tNotes:
\n\t1. This table will contain details of inward supplies of goods on which ITC has been availed by the taxpayer
\n\t2. Details of imports, reverse charge, any common supplies transferred to ISD are to be recorded in above table
\n\t3(a). Credit Note\/ Debit Note should be separately issued for goods\/ services for adjustment with each HSN\/SAC. Otherwise, difficulties would arise in adjustments.
\n\t3(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
\n\t4. If required, import details can be provided in a separate table for reconciliation
\n\t5. Details of inward supplies of exempted\/ nil rated\/ non-gst goods, supplies from unregistered dealers are not to be reported in this table
\n\t# Not applicable to services, intra-State supplies and specified inter-State supplies of goods
\n\tA.2 Services – <\/p>\n
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\n\t4. If required, import details can be provided in a separate table for reconciliation
\n\t5. Details of inward supplies of exempted\/ nil rated\/ non-gst services, supplies from unregistered dealers are not to be reported in this table
\n\tA.3 Goods\/ Services – ITC not availed
\n\tHSN\/ SAC Code*\tDescription of goods\/ services\tValue of supply\tRemarks
\n\tXXX\tGood 1\t2000
\n\tAdjustments:
\n\tImpact of amendments to details of inward supplies
\n\tImpact of price revisions
\n\tXXX\tTotal Value Good 1\t2000
\n\tYYY\tService 1\t2000
\n\tAdjustments:
\n\tImpact of amendments to details of inward supplies
\n\tImpact of price revisions
\n\tYYY\tTotal Value Service 1\t2000
\n\tNotes:
\n\t1. All inward supplies of exempted\/ nil\/ non-gst goods\/ services and supplies from unregistered dealers are to be reported in this table
\n\t2. Entering HSN\/SAC is only recommendatory and not mandatory for this table
\nReconciliation Statement\t\ttax ra<\/p>\n
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\n17(2)(b)\tthe 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
\n17(2)(c)\troyalties and licence fees related to the supply of goods and\/or services being
\nvaluedthat 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
\n17(2)(d)\tany taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
\n17(2)(e)\tincidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, inclu<\/p>\n
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