Pt. II.

Reconciliation of turnover declared in audited Annual Financial Statement with turnover declare
Return (GSTR9)

Please Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up
5 Reconciliation of Gross Turnover
[Link] Description
Turnover (including exports) as per Audited Financial Statement for the State / UT (For multi-GSTIN
A
units under same PAN, the turnover shall as be derived from the Audited Annual Financial Statements )*
B Unbilled revenue at the beginning of the Financial Year
C Unadjusted advances at the end of the Financial Year 
D Deemed Supply under Schedule I
E Credit Notes issued after the end of the financial year but reflected in the annual return
Trade Discounts  accounted for in the audited Annual Financial Statement but are not permissible under
F
GST
G Turnover from April 2017 to June 2017 *
H Unbilled revenue as at the end of the Financial Year
I Unadjusted Advances as at the beginning of the Financial Year
J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
K Adjustments on account of supply of goods by SEZ units to DTA Units
L Turnover for the period under composition scheme
M Adjustments in turnover under section 15 and rules thereunder
N Adjustments in Turnover due to foreign exchange fluctuation
O Adjustment in Turnover due to reasons not listed above
P Annual Turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O) *
Q Turnover as declared in Annual return (GSTR9)*
R Un-Reconciled turnover (Q- P) *
6 Reasons for Un - Reconciled difference in Annual Gross Turnover
A Reason Number 1
7 Reconciliation of Taxable Turnover*
[Link] Description Amount (₹)
A Annual Turnover after adjustments [from 5(P) above]* 0.00
B Value of Exempted, Nil Rated, Non-GST Turnover, No supply turnover
C Zero rated supplies without payment of tax
D Supplies on which tax is to be paid by the recipient on reverse charge basis
E Taxable turnover as per adjustments above (A-B-C-D)* 0.00
F Taxable turnover as per liability declared in Annual Return (GSTR9)*
G Unreconciled Taxable Turnover (F-E)* 0.00
8 Reasons for Un - Reconciled difference in Taxable Turnover
A Reason Number 1 Pt. III. Reconciliation of tax paid

Please Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up
9 Reconciliation of rate wise liability and amount payable thereon
Tax payable (₹)
[Link] Description Taxable Value (₹)
Central Tax State Tax/UT Tax Integrated Tax
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
P paid as per tables 0.00 0.00 0.00
above (A to O)*

Total amount paid

as declared in
Q
Annual Return
(GSTR 9)*
Un-reconciled
R 0.00 0.00 0.00
payment (Q-P)*
10 Reasons for Un - Reconciled Payment of Tax
A Reason Number 1
11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 abov
To be paid through Cash (₹)
[Link] Description Taxable Value (₹)
Central Tax State Tax/UT Tax Integrated Tax
A 5%
B 12%
C 18%
D 28%
E 3%
F 0.25%
G 0.10%
H Interest
I Late Fee
J Penalty
K Others
Pt. IV. Reconciliation of Input Tax Credit (ITC)

Please Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up
12 Reconciliation of Net Input Tax Credit (ITC)
[Link] Description
ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under
A
same PAN, this should be derived from books of accounts)*
B ITC booked in earlier Financial Years claimed in current Financial Year*
C ITC booked in current Financial Year to be claimed in subsequent Financial Years*
D ITC availed as per audited financial statements or books of accounts (A + B - C)*
E ITC claimed in Annual Return (GSTR9)*
F Un-reconciled ITC (E-D)*
13 Reasons for Un - Reconciled difference in ITC
A Reason Number 1
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Ann
14
Statement or books of account
[Link] Description Value (₹) Amount of Total ITC (₹)
A Purchases
 B Freight / Carriage
C Power and Fuel Costs
Imported goods (Including
D
received from SEZ)
E Rent
Goodsand Insurance
lost, Expense
stolen, destroyed,
F written off or disposed of by
G way of gift or free samples
Royalties
Employee's Cost (Salaries,
H
Wages, Bonus etc .)
I Conveyance charges
J Bank Charges
K Entertainment charges
Stationery Expenses (including
L
postage etc.)
M Repair and Maintenance
N Other Miscellaneous expenses
O Capital goods
P Any other expense 1
Q Any other expense 2
Total amount of eligible ITC
R
availed (A to in
ITC claimed Q)*
Annual Return
S
(GSTR9)*
T Un-reconciled ITC (S-R)*
15 Reasons for Un - Reconciled difference in ITC
A Reason Number 1

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

[Link] Description Amount payable (₹)

A Central Tax
B State tax /UT tax
C Integrated Tax
D Cess
E Interest
F Penalty Pt. V. Auditor's recommendation on due to non-reconciliation

Please Note : Fields marked with * (red asterisk) are mandatory

To be paidfields and
through need
Cash (₹)to be filled up
[Link] Description Value (₹)
Central Tax State Tax / Union territory Tax Integrated Tax
A 5%
B 12%
C 18%
D 28%
E 3%
F 0.25%
G 0.10%
H Input tax credit
I Interest
J Late Fee
K Penalty
 Any other amount
paid for supplies
L not included in
annual return
(GSTR9)

Erroneous refund
M
to be paid back)
Outstanding
N demands to be
settled
O Other
ment with turnover declared in Annual

and need to be filled up

Amount (₹)

0.00

0.00
Gross Turnover

Amount (₹)
0.00

0.00

0.00
le Turnover

ds and need to be filled up

yable thereon
yable (₹)
Integrated Tax Cess, if applicable
 0.00 0.00

0.00 0.00

Tax

nder Tables 6,8 and 10 above)

rough Cash (₹)
Integrated Tax Cess, if applicable

TC)

ds and need to be filled up

TC)
Amount (₹)

0.00

0.00
ITC

expenses as per audited Annual Financial

Amount of eligible ITC availed (₹)

 ITC

specified in 13 & 15 above)

conciliation

ds and
rough need
Cash (₹)to be filled up
Integrated Tax Cess
 GSTR 9C Data Entry Instruct
Worksheet Name GSTR-9C Table Reference Field Name
5A. Turnover (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)

5B. Unbilled revenue at the

beginning of Financial Year

5C. Unadjusted advances at the end

of the Financial Year

5D. Deemed Supply under Schedule

I

5E. Credit Notes issued after the end

of the financial year but reflected in
the annual return
5F. Trade Discounts accounted for in
the audited Annual Financial
Statement but are not permissible
under GST

5G. Turnover from April 2017 to

June 2017

5H. Unbilled revenue at the end of

Financial Year

5I. Unadjusted Advances at the

beginning of the Financial Year
Reconciliation of Gross
PT II(5)
Turnover
5J. Credit notes accounted for in the
audited Annual Financial Statement
but are not permissible under GST

5K. Adjustments on account of

supply of goods by SEZ units to DTA
Units
 5L. Turnover for the period under
composition scheme

5M. Adjustments in turnover under

section 15 and rules thereunder

5N. Adjustments in turnover due to

foreign exchange fluctuations

5O. Adjustments in turnover due to

reasons not listed above

5P. Annual turnover after

adjustments as above
[Link] as declared in Annual
Return (GSTR9)

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

Reasons for Un - Reconciled Reason
PT II(6) difference in Annual Gross
Turnover
The table provides for reconciliation of taxable turnover from the audite
7A. Annual turnover after
adjustments (from 5P above)
7B. Value of Exempted, Nil Rated,
Non-GST supplies, No-Supply
turnover

7C. Zero rated supplies without

payment of tax

Reconciliation of Taxable
PT II(7)
Turnover
7D. Supplies on which tax is to be
paid by the recipient on reverse
charge basis
 7E. Taxable turnover as per
adjustments above (A-B-C-D)

7F. Taxable turnover as per liability

declared in Annual Return (GSTR9)
7G. Unreconciled taxable turnover
(F-E)
Reason
Reasons for Un - Reconciled
PT II(8)
difference in taxable turnover

9A to 9O tax rates, interest, penalty,

late fee and others

9P. Total amount to be paid as per

Reconciliation of rate wise tables above
PT II(9) liability and amount payable 9Q. Total amount paid as declared in
thereon Annual Return (GSTR 9)

9R. Unreconciled payment of

amount (PT1)
Reasons for un-reconciled Reasons
PT II(10)
payment of amount
Additional amount payable
Additional amount payable but not
but not paid (due to reasons
PT II(11) paid (due to reasons specified under
specified under Tables 6,8
Tables 6,8 and 10 above)
and 10 above)
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)

12B. ITC booked in earlier Financial

Years claimed in current Financial
Year
Reconciliation of Net Input
PT II(12)
Tax Credit (ITC) 12C. ITC booked in current Financial
Year to be claimed in subsequent
Financial Years

12D. ITC availed as per audited

financial statements or books of
account
12E. ITC claimed in Annual Return
(GSTR9)
12F. Un-reconciled ITC
Reasons for un-reconciled Reasons
PT II(13) difference in ITC
 14A to 14Q

Reconciliation of ITC
declared in Annual Return
(GSTR9) with ITC availed on
PT II(14)
expenses as per audited
Annual Financial Statement 14R. Total amount of eligible ITC
or books of account availed
14S. ITC claimed in Annual Return
(GSTR9)
14T. Unreconciled ITC
Reasons for un - reconciled Reasons
PT II(15)
difference in ITC
Tax payable on un- Amount payable
reconciled difference in ITC
PT II(16)
(due to reasons specified in
13 and 15 above)
PT V Auditor's recommendation on additional Liability due to non-
reconciliation
GSTR 9C Data Entry Instruction
Help Instruction
The turnover 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 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.
Only positive values are allowed in this field.

Unbilled 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. (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 Crores rupees shall be
declared here).
Only positive values are allowed in this field.

Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual
Financial Statement shall be declared here.
Only positive values are allowed in this field

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.
Only positive values are allowed in this field.
Aggregate value of 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.
Only positive values are allowed in this field but while calculating 5(P) this shall be considered as negative.
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.
Only positive values are allowed in this field

Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
Positive or negative values are allowed in this field.
If positive values are entered in this field then it shall be reduced while calculating the turnover as per 5(P).
If negative values are entered in this field then it shall be added while calculating the turnover as per 5(P)
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.
Only positive values are allowed in this field but while calculating 5(P) this shall be considered as negative.
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.
Only positive values are allowed in this field but while calculating 5(P) this shall be considered as negative

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.
Only positive values are allowed in this field

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.
Only positive values are allowed in this field but while calculating 5(P), this field shall be considered as negative
 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.
Only positive values are allowed in this field but while calculating 5(P), this field shall be considered as negative

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.
Positive or negative values are allowed in this field.
If positive values are entered in this field, then it shall be added while calculating the turnover as per 5(P).
If negative values are entered in this field, then it shall be reduced while calculating the turnover as per 5(P)

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.
Positive or negative values are allowed in this field.
If positive values are entered in this field, then it shall be added while calculating the turnover as per 5(P).
If negative values are entered in this field, then it shall be reduced while calculating the turnover as per 5(P)

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.
Positive or negative values are allowed in this field.
If positive values are entered in this field, then it shall be added while calculating the turnover as per 5(P).
If negative values are entered in this field, then it shall be reduced while calculating the turnover as per 5(P)

This field shall be auto calculated basd on the details filled in table no 5A to 5O and the same is non-editable

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). Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this
field.
This shall be the difference between the table no 5Q and 5P
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

onciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR
Annual turnover as derived in Table 5P above would be auto-populated here. This field is non-editable.

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.
Positive or negative values are allowed in this field.
If positive values are entered in this field, then it shall be reduced while calculating the taxable turnover as per table no 7(E)
If negative values are entered in this field, then it shall be added while calculating the taxable turnover as per table no 7(E)

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.
Positive or negative values are allowed in this field.
If positive values are entered in this field, then it shall be reduced while calculating the taxable turnover as per table no 7(E)
If negative values are entered in this field, then it shall be added while calculating the taxable turnover as per table no 7(E)
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
Positive or negative values are allowed in this field.
If positive values are entered in this field, then it shall be reduced while calculating the taxable turnover as per table no 7(E)
If negative values are entered in this field, then it shall be added while calculating the taxable turnover as per table no 7(E)
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, nonGST, reverse charge etc.) declared in Table 7B, 7C and 7D above. This field shall
be auto calculated and non-editable
Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here.
Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this field.
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. This field shall be auto calcualted and non-editable
Please provide reason if un-reconcilied difference in taxable turnover

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.

The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. This field is non-editable.

The 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). Auditor can use the 'system generated summary based
on GSTR 9' PDF to fill this field.

This shall be the difference between the table no 9Q and 9P

Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q
shall be specified here.
Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

ITC 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.
Only positive values are allowed in this field

Any 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 shall include transitional
credit which was booked in earlier years but availed during Financial Year 2017-18..
Only positive values are allowed in this field
Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not
been credited to the ITC ledger for the said financial year shall be declared here.
Only positive values are allowed in this field but while calculating 12D, this shall be considered as negative

ITC 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 autopopulated here. This field is non-editable

Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this field.
This shall be the difference between table no 12E and 12D. This field is auto filled and non-editable
Please provide reasons if any.
This 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.
Any other expenses which are not specifically covered under table no 14A to 14Q then you can click on 'Add' button to add
new rows to provide the expense details

Total ITC declared in Table 14A to 14Q above shall be auto populated here and non-editable

Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9)
may be used for filing this Table. Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this field.
This shall be difference between 14S and 14R
Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table
14S shall be specified here.
Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.

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
 cases where multiple
th presence over multiple
the same here. This shall
ent includes reference to

ccounting in the last

words, when GST is
h revenue shall be declared
7, and during the current
Crores rupees shall be

nue in the audited Annual

ere. Any deemed supply

e included here.

the current financial year

egative.
GST was leviable (being not

declared here.

per 5(P).
er 5(P)
ccounting during the current
ed here.
egative.
nue in the audited Annual

egative

atement but were not

of entry shall be declared

d as negative
uring the current financial
composition taxpayer as
heme shall be declared

d as negative

s under section 15 of the

the Annual Return (GSTR
f supplies shall be declared

er 5(P).
per 5(P)

d in the audited Annual

er 5(P).
per 5(P)

d in the audited Annual

er 5(P).
per 5(P)

n-editable

may be derived from Sr. No.

on GSTR 9' PDF to fill this

ial Statement and turnover

lared in annual return (GSTR-

able.

e reported net of credit

over as per table no 7(E)

ver as per table no 7(E)

here. This shall be reported

over as per table no 7(E)

ver as per table no 7(E)
This shall be reported net

over as per table no 7(E)

ver as per table no 7(E)
eclared in Table 7A above
d 7D above. This field shall

declared here.

E above and the taxable

ditable

paid as declared in Annual

asis by the recipient (i.e. the

field is non-editable.

It should also contain any

generated summary based

unt payable in Table 9Q

clared here.

There may be cases where

ntities with presence over
STIN and declare the same
ooks of accounts in case of

ut availed in the ITC ledger

This shall include transitional

year but the same has not

negative

s declared in Table 12A,

d here.

e
 booked in the audited
are general expenses in the
e. Further, this is only an
any of these heads but all

ck on 'Add' button to add

Annual Return (GSTR9)

9' PDF to fill this field.

R and ITC declared in Table

here.

axpayer due to non-

d if there is any other amount
aken and shall be paid back
h is recommended to be