“ FORM GSTR-9C

See rule 80(3)

PART – A - Reconciliation Statement

Pt. I Basic Details

Financial
1 Year
2 GSTIN
3A Legal Name < Auto>
Trade Name
3B (if any) <Auto>
4 Are you liable to audit under any Act? <<Please specify>>
(Amount in ₹ in all tables)
Pt. Reconciliation of turnover declared in audited Annual Financial Statement with
II turnover declared in Annual Return (GSTR9)
5 Reconciliation of Gross Turnover
Turnover (including exports) as per audited financial
statements for the State / UT (For multi-GSTIN units under
A
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 (+)
Credit Notes issued after the end of the financial year
E (+)
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 (-)
Unadjusted Advances at the beginning of the Financial
I
Year (-)
Credit notes accounted for in the audited Annual
J (-)
Financial Statement but are not permissible under GST
Adjustments on account of supply of goods by SEZ
K
units to DTA Units (-)
L Turnover for the period under composition scheme (-)
Adjustments in turnover under section 15 and rules (+/-
M
thereunder )
Adjustments in turnover due to foreign exchange (+/-
N
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 Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
7 Reconciliation of Taxable Turnover
<Auto
A Annual turnover after adjustments (from 5P above) >
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
B turnover
C Zero rated supplies without payment of tax
Supplies on which tax is to be paid by the recipient on reverse
D
charge basis
E Taxable turnover as per adjustments above (A-B-C-D) <Auto>
Taxable turnover as per liability declared in Annual Return
F
(GSTR9)
G Unreconciled taxable turnover (F-E) AT 2
8 Reasons for Un - Reconciled difference in taxable turnover
A Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
Pt.
III Reconciliation of tax paid
9 Reconciliation of rate wise liability and amount payable thereon
Tax payable
Cess, if
Central State tax
Description Taxable Value Integrated Tax applicabl
tax / UT tax
e
1 2 3 4 5 6
A 5%
B 5% (RC)
C 12%
D 12% (RC)
E 18%
F 18% (RC)
G 28%
H 28% (RC)
I 3%
J 0.25%
K 0.10%
L Interest
M Late Fee
N Penalty
O Others
Total amount to be paid as per
P
tables above <Auto> <Auto> <Auto> <Auto>
Total amount paid as declared in
Q
Annual Return (GSTR 9)
R Un-reconciled payment of amount PT 1
10 Reasons for un-reconciled payment of amount
A Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
Additional amount payable but not paid (due to reasons specified under Tables
11
6,8 and 10 above)
To be paid through Cash
Cess, if
Central State tax
Integrated tax applicabl
tax / UT tax
Description Taxable Value e
1 2 3 4 5 6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others
(please
specify)
Pt. Reconciliation of Input Tax Credit (ITC)
IV
12 Reconciliation of Net Input Tax Credit (ITC)
ITC availed as per audited Annual Financial Statement for the
State/ UT (For multi-GSTIN units under same PAN this should
A be derived from books of accounts)
ITC booked in earlier Financial Years claimed in current
B Financial Year (+)
ITC booked in current Financial Year to be claimed in
C subsequent Financial Years (-)
ITC availed as per audited financial statements or books of
D account <Auto>
E ITC claimed in Annual Return (GSTR9)
F Un-reconciled ITC ITC 1
13 Reasons for un-reconciled difference in ITC
A Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
14
expenses as per audited Annual Financial Statement or books of account
Amount of Amount of eligible
Description Value
Total ITC ITC availed
1 2 3 4
A Purchases
B Freight / Carriage
C Power and Fuel
Imported goods
D (Including received
from SEZs)
E Rent and Insurance
Goods lost, stolen,
destroyed, written off
F
or disposed of by way
of gift or free samples
G Royalties
Employees' Cost
H (Salaries, wages,
Bonus etc.)
I Conveyance charges
J Bank Charges
K Entertainment charges
Stationery Expenses
L (including postage
etc.)
Repair and
M
Maintenance
Other Miscellaneous
N
expenses
O Capital goods
P Any other expense 1
Q Any other expense 2
R Total amount of eligible ITC availed <<Auto>>
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 Reason 2 <<Text>>
C Reason 3 <<Text>>
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13
16 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
Cess, if
Central State tax
Integrated tax applicabl
tax / UT tax
Description Value e
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 …………………
Membership No………………
Date: ……………
Full address ………………………