9 and 9C Print Version
9 and 9C Print Version
9 and 9C Print Version
A As per Rule 37
B As per Rule 39
C As per Rule 42
D As per Rule 43
E As per section 17(5)
F Reversal of TRAN-I credit
G Reversal of TRAN-II credit
H Other reversals (pl. specify)
I Total ITC Reversed (Sum of A to H above)
J Net ITC Available for Utilization (6O - 7I)
8 Other ITC related information
1 2 3
A Central Tax
B State Tax
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
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Signature
Place Name of Authorised
Signatory
Date Designation / Status
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY
201718 before filing this return. The details for the period between July 2017 to March
2018 are to be provided in this return.
3. It may be noted that additional liability for the FY 2017-18 not declared in FORM
GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers
cannot claim input tax credit unclaimed during FY 2017-18 through this return.
4. Part II consists of the details of all outward supplies & advances received during the
financial year for which the annual return is filed. It may be noted that all the supplies
for which payment has been made through FORM GSTR-3B between July 2017 to
March
2018 shall be declared in this part. The instructions to fill Part II are as follows:
5. Part III consists of the details of all input tax credit availed and reversed in the financial
year for which the annual return is filed. The instructions to fill Part III are as follows:
6C Aggregate value of input tax credit availed on all inward supplies received
from unregistered persons (other than import of services) on which tax is
payable on reverse charge basis shall be declared here. It may be noted that
the total ITC availed is to be classified as ITC on inputs, capital goods and
input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up
these details.
6D Aggregate value of input tax credit availed on all inward supplies received
from registered persons on which tax is payable on reverse charge basis shall
be declared here. It may be noted that the total ITC availed is to be classified
as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM
GSTR-3B may be used for filling up these details.
6E Details of input tax credit availed on import of goods including supply of
goods received from SEZs shall be declared here. It may be noted that the
total ITC availed is to be classified as ITC on inputs and capital goods. Table
4(A)(1) of FORM GSTR-3B may be used for filling up these details.
6F Details of input tax credit availed on import of services (excluding inward
supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM
GSTR3B may be used for filling up these details.
6G Aggregate value of input tax credit received from input service distributor
shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for
filling up these details.
6H Aggregate value of input tax credit availed, reversed and reclaimed under the
provisions of the Act shall be declared here.
6J The difference between the total amount of input tax credit availed through
FORM GSTR-3B and input tax credit declared in row B to H shall be
declared here. Ideally, this amount should be zero.
6K Details of transition credit received in the electronic credit ledger on filing of
FORM GST TRAN-I including revision of TRAN-I (whether upwards or
downwards), if any shall be declared here.
6L Details of transition credit received in the electronic credit ledger after filing
of FORM GST TRAN-II shall be declared here.
6M Details of ITC availed but not covered in any of heads specified under 6B to
6L above shall be declared here. Details of ITC availed through FORM
ITC01 and FORM ITC-02 in the financial year shall be declared here.
7A, 7B Details of input tax credit reversed due to ineligibility or reversals required
7C, , under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here.
7E, 7D This column should also contain details of any input tax credit reversed under
7G , section 17(5) of the CGST Act, 2017 and details of ineligible transition credit
7H 7F claimed under FORM GST TRAN-I or FORM GST TRAN-II and then
, subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for
an filling up these details. Any ITC reversed through FORM ITC -03 shall be
d declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was
not included in table 4A of FORM GSTR-3B, then no entry should be made
in
table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of
FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry
will come in 7E of FORM GSTR-9.
8A The total credit available for inwards supplies (other than imports and inwards
supplies liable to reverse charge but includes services received from SEZs)
pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5
only) shall be auto-populated in this table. This would be the aggregate of all
the input tax credit that has been declared by the corresponding suppliers in
their FORM GSTR-1.
8B The input tax credit as declared in Table 6B and 6H shall be auto-populated
here.
8C Aggregate value of input tax credit availed on all inward supplies (except
those on which tax is payable on reverse charge basis but includes supply of
services received from SEZs) received during July 2017 to March 2018 but
credit on which was availed between April to September 2018 shall be
declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up
these details.
8D Aggregate value of the input tax credit which was available in FORM
GSTR2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall
be computed based on values of 8A, 8B and 8C.
However, there may be circumstances where the credit availed in FORM
GSTR-3B was greater than the credit available in FORM GSTR-2A. In such
cases, the value in row 8D shall be negative.
8E & 8F The credit which was available and not availed in FORM GSTR-3B and the
credit was not availed in FORM GSTR-3B as the same was ineligible shall be
declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to
8D.
8G Aggregate value of IGST paid at the time of imports (including imports from
SEZs) during the financial year shall be declared here.
8H The input tax credit as declared in Table 6E shall be auto-populated here.
8K The total input tax credit which shall lapse for the current financial year shall
be computed in this row.
6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of
FORM GSTR-3B may be used for filling up these details.
7. Part V consists of particulars of transactions for the previous financial year but paid in
the FORM GSTR-3B of April to September of current FY or date of filing of Annual
Return for previous financial year (for example in the annual return for the FY 2017-18,
the transactions declared in April to September 2018 for the FY 2017-18 shall be
declared), whichever is earlier. The instructions to fill Part V are as follows:
8. Part VI consists of details of other information. The instructions to fill Part VI are as
follows:
19 Late fee will be payable if annual return is filed after the due date.
9. Towards the end of the return, taxpayers shall be given an option to pay any additional
liability declared in this form, through FORM DRC-03. Taxpayers shall select
―Annual Return‖ in the drop down provided in FORM DRC-03. It may be noted that
such liability can be paid through electronic cash ledger only.‖.
―FORM GSTR – 9A
[See rule 80]
Pt. II Details of outward and inward supplies made during the financial year
Description Turnover Rate of Centra State / Integrate Cess
Tax l Tax UT d tax
Tax
1 2 3 4 5 6 7
A Taxable
B Exempted, Nil-rated
C Total
Details of inward supplies on which tax is payable on reverse charge basis (net of
7
debit/credit notes) for the financial year
Description Taxable Central Tax State Integrate Cess
Value Tax / d Tax
UT
Tax
1 2 3 4 5 6
Inward supplies
liable to reverse
A charge received
from registered
persons
Inward supplies
liable to reverse
B charge received
from unregistered
persons
C Import of services
Net Tax Payable on
D (A), (B) and (C)
above
8 Details of other inward supplies for the financial year
Inward supplies
from registered
A
persons (other than
7A above)
B Import of Goods
Pt.
III Details of tax paid as declared in returns filed during the financial year
9 Description Total tax payable Paid
1 2 3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. Particulars of the transactions for the previous FY declared in returns of April to
IV September of current FY or upto date of filing of annual return of previous FY
whichever is earlier
1 2 3 4 5 6 7 8
Total
A Refund
claimed
Total
B Refund
sanctioned
Total
C Refund
Rejected
Total
D Refund
Pending
Total
E demand of
taxes
Total taxes
paid in
F
respect of E
above
Total
demands
G pending out
of E above
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
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place Signature
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this
return. The details for the period between July 2017 to March 2018 shall be provided in
this return.
2. It may be noted that additional liability for the FY 2017-18 not declared in FORM
GSTR-4 may be declared in this return.
3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
4. Part II consists of the details of all outward and inward supplies in the financial year for
which the annual return is filed. The instructions to fill Part II are as follows:
Table No. Instructions
6A Aggregate value of all outward supplies net of debit notes / credit notes, net of
advances and net of goods returned for the entire financial year shall be
declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling
up these details.
6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
declared here.
7A Aggregate value of all inward supplies received from registered persons on
which tax is payable on reverse charge basis shall be declared here. Table 4B,
Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these
details.
7B Aggregate value of all inward supplies received from unregistered persons
(other than import of services) on which tax is payable on reverse charge basis
shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4
may be used for filling up these details.
7C Aggregate value of all services imported during the financial year shall be
declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for
filling up these details.
8A Aggregate value of all inward supplies received from registered persons on
which tax is payable by the supplier shall be declared here. Table 4A and Table
5 of FORM GSTR-4 may be used for filling up these details.
8B Aggregate value of all goods imported during the financial year shall be
declared here.
5. Part IV consists of the details of amendments made for the supplies of the previous
financial year in the returns of April to September of the current FY or date of filing of
Annual Return for previous financial year (for example in the annual return for the FY
2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall
be declared), whichever is earlier. The instructions to fill Part V are as follows:
6. Part V consists of details of other information. The instruction to fill Part V are as
follows:
7. Towards the end of the return, taxpayers shall be given an option to pay any additional
liability declared in this form, through FORM DRC-03. Taxpayers shall select ―Annual
Return‖ in the drop down provided in FORM DRC-03. It may be noted that such
liability shall be paid through electronic cash ledger only.‖.
18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:-
―
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 same PAN the
A
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 but
E (-)
reflected in the annual return
Trade Discounts accounted for in the audited Annual
F
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 units
K
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
A Annual turnover after adjustments (from 5P above) <Auto>
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
1 2 3 4
A Purchases
B Freight / Carriage
C Power and Fuel
Imported goods
(Including received
D from SEZs)
Rent and Insurance
E Goods lost, stolen,
destroyed, written off
or disposed of by way
F of gift or free samples
Royalties
G Employees' Cost
H (Salaries, wages,
Bonus etc.)
I Conveyance charges
J Bank Charges
K Entertainment charges
Stationery Expenses
(including postage
L
etc.)
Repair and
Maintenance
M Other Miscellaneous
expenses
N Capital goods
Any other expense 1
O
P
Q Any other expense 2
Total amount of
R eligible ITC availed <<Auto>>
ITC claimed in
Annual Return
S (GSTR9)
Un-reconciled ITC
T (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 and
16 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
Central State Cess, if
tax tax / UT Integrated tax applicable
Description Value tax
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 ………………………
I 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.
Signature
Place:
Date:
Name of Authorized Signatory
Designation/status
Instructions: –
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR 9
for the FY 2017-18 before filing this return. The details for the period between July 2017
to March 2018 are to be provided in this statement for the financial year 2017-18. The
reconciliation statement is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the
reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual
Financial Statement with the turnover as declared in the Annual Return furnished in
FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
5D Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017
shall be declared here. Any deemed supply which is already part of the
turnover in the audited Annual Financial Statement is not required to be
included here.
5E Aggregate value of credit notes which were issued after 31 st 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.
5F Trade discounts which are accounted for in the audited Annual Financial
Statement but on which GST was leviable (being not permissible) shall be
declared here.
5G Turnover included in the audited Annual Financial Statement for April 2017 to
June 2017 shall be declared here.
5H Unbilled 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.
5I Value 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.
5J Aggregate 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.
5K Aggregate value of all goods supplied by SEZs to DTA units for which the
DTA units have filed bill of entry shall be declared here.
5L There 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 normal taxpayer. Therefore, the turnover for
which GST was paid under the composition scheme shall be declared here.
5M There may be cases where the taxable value and the invoice value differ due to
valuation principles under section 15 of the CGST Act, 2017 and rules
thereunder. Therefore, any difference between the turnover reported in the
Annual Return (GSTR 9) and turnover reported in the audited Annual
Financial Statement due to difference in valuation of supplies shall be declared
here.
5N Any 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.
5O Any 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.
5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared
here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual
Return (GSTR 9).
6 Reasons 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.
7 The table provides for reconciliation of taxable turnover from the audited
annual turnover after adjustments with the taxable turnover declared in annual
return (GSTR-9).
7A Annual turnover as derived in Table 5P above would be auto-populated here.
7B Value 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.
7C Value 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.
7D Value of reverse charge supplies on which tax is to be paid by the recipient
shall be declared here. This shall be reported net of credit notes, debit notes
and amendments if any.
7E The 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, reverse charge etc.) declared in Table 7B, 7C and 7D
above.
7F Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual
Return (GSTR9) shall be declared here.
8 Reasons 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.
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation
statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions
to fill this part are as follows :-
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part
IV are as under:-