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GSTR-9C Manual

(For FY 2023-24)

Updated Instructions (Table-wise)


Table 5: Reconciliation of Gross Turnover

Table No. & Heading
Status

(5A) Turnover (including exports) as per Audited Financial Statement for the State / UT (For multi-GSTIN units under same PAN, the turnover shall as be derived from the Audited Annual Financial Statements)


Mandatory

(5B) Unbilled revenue at the beginning of the Financial Year


Optional
TaxReply Remarks:

If required, 5B may be reported in 5O.


CBIC Instructions:

(5C) Unadjusted advances at the end of the Financial Year


Optional

(5D) Deemed Supply under Schedule I


Optional

(5E) Credit Notes issued after the end of the financial year but reflected in the annual return


Optional

(5F) Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST


Optional

(5G) Turnover from April 2017 to June 2017


Optional
TaxReply Remarks:

Not relevant now.


CBIC Instructions:

(5H) Unbilled revenue as at the end of the Financial Year


Optional

(5I) Unadjusted Advances as at the beginning of the Financial Year


Optional

(5J) Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST


Optional

(5K) Adjustments on account of supply of goods by SEZ units to DTA Units


Optional

(5L) Turnover for the period under composition scheme


Optional

(5M) Adjustments in turnover under section 15 and rules thereunder


Optional

(5N) Adjustments in Turnover due to foreign exchange fluctuation


Optional

(5O) Adjustment in Turnover due to reasons not listed above


Optional
TaxReply Remarks:

Fill this column, if applicable.


CBIC Instructions:

(5P) Annual Turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O)


Autofill

(5Q) Turnover as declared in Annual return (GSTR9)


Mandatory

(5R) Un-Reconciled turnover (Q- P)


Autofill

Table 6: Reasons for Un-Reconciled difference in Annual Gross Turnover

Table No. & Heading
Status

(6A) Reasons


Optional

Table 7: Reconciliation of Taxable Turnover

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).

Table No. & Heading
Status

(7A) Annual Turnover after adjustments [from 5(P) above]


Autofill

(7B) Value of Exempted, Nil Rated, Non-GST Turnover, No supply turnover


Mandatory

(7C) Zero rated supplies without payment of tax


Mandatory

(7D) Supplies on which tax is to be paid by the recipient on reverse charge basis


Mandatory

(7E) Taxable turnover as per adjustments above (A-B-C-D)


Autofill

(7F) Taxable turnover as per liability declared in Annual Return (GSTR9)


Mandatory

(7G) Unreconciled Taxable Turnover (F-E)


Autofill

Table 8: Reasons for Un-Reconciled difference in taxable turnover

Table No. & Heading
Status

(8A) Reasons


Optional

Table 9: Reconciliation of rate wise liability and amount payable thereon

The table provides for reconciliation of tax paid as per reconciliation statement and amount of 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.

Table No. & Heading
Status

(9A) 5%


Mandatory

(9B) 5% (RC)


Mandatory

(9C) 12%


Mandatory

(9D) 12% (RC)


Mandatory

(9E) 18%


Mandatory

(9F) 18% (RC)


Mandatory

(9G) 28%


Mandatory

(9H) 28% (RC)


Mandatory

(9I) 3%


Mandatory

(9J) 0.25%


Mandatory

(9K) 0.10%


Mandatory

(9L) Interest


Mandatory

(9M) Late Fee


Mandatory

(9N) Penalty


Mandatory

(9O) Others


Mandatory

(9P) Total amount to be paid as per tables above (A to O)


Autofill

(9Q) Total amount paid as declared in Annual Return (GSTR 9)


Mandatory

(9R) Un-reconciled payment (Q-P)


Autofill

Table 10: Reasons for un-reconciled payment of amount

Table No. & Heading
Status

(10A) Reasons


Optional

Table 11: Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)

Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

Table No. & Heading
Status

(11A) 5%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11B) 12%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11C) 18%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11D) 28%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11E) 3%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11F) 0.25%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11G) 0.10%


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11H) Interest


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11I) Late Fee


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11J) Penalty


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(11K) Others


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

Table 12: Reconciliation of Net Input Tax Credit (ITC)

Table No. & Heading
Status

(12A) ITC 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)


Mandatory

(12B) ITC booked in earlier Financial Years claimed in current Financial Year


Mandatory

(12C) ITC booked in current Financial Year to be claimed in subsequent Financial Years


Mandatory

(12D) ITC availed as per audited financial statements or books of accounts (A + B - C)


Autofill

(12E) ITC claimed in Annual Return (GSTR9)


Mandatory

(12F) Un-reconciled ITC (E-D)


Autofill

Table 13: Reasons for un-reconciled difference in ITC

Table No. & Heading
Status

(13A) Reasons


Optional

Table 14: Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account

Table No. & Heading
Status

(14A) Purchases


Optional

(14B) Freight / Carriage


Optional

(14C) Power and Fuel Costs


Optional

(14D) Imported goods (Including received from SEZ)


Optional

(14E) Rent and Insurance Expense


Optional

(14F) Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples


Optional

(14G) Royalties


Optional

(14H) Employee's Cost (Salaries, Wages, Bonus etc .)


Optional

(14I) Conveyance charges


Optional

(14J) Bank Charges


Optional

(14K) Entertainment charges


Optional

(14L) Stationery Expenses (including postage etc.)


Optional

(14M) Repair and Maintenance


Optional

(14N) Other Miscellaneous expenses


Optional

(14O) Capital goods


Optional

(14P) Any other expense 1


Optional

(14Q) Any other expense 2


Optional

(14R) Total amount of eligible ITC availed (A to Q)


Autofill

(14S) ITC claimed in Annual Return (GSTR9)


Optional

(14T) Un-reconciled ITC (S-R)


Autofill

Table 15: Reasons for un-reconciled difference in ITC

Table No. & Heading
Status

(15A) Reasons


Optional

Table 16: Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)

Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.

Table No. & Heading
Status

(16A) Central Tax


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(16B) State tax /UT tax


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(16C) Integrated Tax


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(16D) Cess


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(16E) Interest


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

(16F) Penalty


Optional
TaxReply Remarks:

Fill, if applicable.


CBIC Instructions:

_____________________

1. Inserted vide Notification No. 49/2018 – Central Tax dated 13-09-2018

2. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018.

3. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as "FY 2017-18"

4. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

5. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

6. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

7. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

8. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

9. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

10. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

11. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

12. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019

13. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 

14. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

15. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"

16. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

17. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

18. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as

"Auditor's recommendation on additional Liability due to non-reconciliation"

19. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

20. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

21. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"

22. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"

23. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as

"7. Part V consists of the auditor’s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount 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."

24. Omitted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021

25. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

26. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"

27. Inserted vide NOTIFICATION No. 38/2023–Central Tax dated 04-08-2023.

28. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".

29. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2021-22 and 2022-23".

30. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2020-21 and 2021-22".




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4
Dec
S
M
T
W
T
F
S
10 Dec

☑ Monthly | GSTR-7

नवंबर 2024 के लिए जीएसटीआर-7 (धारा 51 - धारा 39(3) के तहत टीडीएस कटौतीकर्ताओं के लिए)।

☑ Monthly | GSTR-8

नवंबर 2024 के लिए जीएसटीआर-8 [ई-कॉमर्स ऑपरेटरों द्वारा टीसीएस संग्रह के लिए - धारा 52(4) ]।

11 Dec

☑ Monthly | GSTR-1

नवंबर 2024 के लिए जीएसटीआर-1 (मासिक करदाता) - एन.नं. 83/2020.

13 Dec

☑ Monthly | GSTR-5

नवंबर 2024 के लिए जीएसटीआर-5 [अनिवासी करदाताओं द्वारा रिटर्न - नियम 63 - धारा 39(5) ]

☑ Monthly | GSTR-6

नवंबर 2024 के लिए जीएसटीआर-6 [इनपुट सेवा वितरकों के लिए - नियम 65 और धारा 39(4)]।

☑ Monthly | IFF

नवंबर 2024 के लिए आईएफएफ (क्यूआरएमपी करदाता, वैकल्पिक) - नियम 59(2)

20 Dec

☑ Monthly | GSTR-3B

नवंबर 2024 के लिए जीएसटीआर-3बी ( मासिक करदाता - नियम 61) - या तो अनिवार्य करदाता > 5 करोड़ या स्वैच्छिक करदाता < 5 करोड़।

☑ Monthly | GSTR-5A

नवंबर 2024 के लिए जीएसटीआर-5ए [ ओआईडीएआर सेवा प्रदाताओं द्वारा रिटर्न - नियम 64.]

25 Dec

☑ Monthly | PMT-06

पीएमटी-06 क्यूआरएमपी योजना के तहत नवंबर 2024 के लिए मासिक कर भुगतान [नियम 61(1)(ii) - धारा 39(7) का प्रावधान]।

करदाताओं के पास कर का भुगतान करने का विकल्प है, जैसे -

ए) निश्चित योग विधि या
बी) स्व-मूल्यांकन आधार, करों के कम भुगतान पर ब्याज के अधीन।
(अधिसूचना संख्या 85/2020 - सीटी)
28 Dec

☑ Monthly | GSTR-11

नवंबर 2024 के लिए जीएसटीआर-11 ( विशिष्ट पहचान संख्या (यूआईएन) वाले व्यक्तियों द्वारा आवक आपूर्ति का विवरण )।

31 Dec

☑ Annual | GSTR-9

वित्त वर्ष 2023-24 के लिए GSTR-9 / GSTR-9C दाखिल करने की अंतिम तिथि।