IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
- (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, -
(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and **
……………………additional place of business within the State.
- The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C.
- In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:
(a) ……………………………………………………………………………………
(b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
- II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s.
………...........…………………. (Name and address of the assessee with GSTIN) was
conducted by M/s. …………………………………………..………. (full name and address
of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated
……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
- The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No.GSTR-9C.
- In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………?.
[F. No. 349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 48/2018-Central Tax, dated the 10th September, 2018, published vide number G.S.R 859 (E), dated the 10th September, 2018.
<<Text>>
B
<<Text>>
Reason 2
C
Reason 3
<<Text>>
Pt.
III
Reconciliation of tax paid
9
Reconciliation of rate wise liability and amount payable thereon
Tax payable
Central
State tax
Cess, if
Description
Taxable Value
Integrated Tax
applicabl
tax
/ UT tax
e
1
2
3
4
5
6
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A
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5%
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B
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5% (RC)
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C
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12%
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D
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12% (RC)
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same PAN the turnover shall be derived from the audited
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Annual Financial Statement)
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B
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Unbilled revenue at the beginning of Financial Year
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(+)
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C
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Unadjusted advances at the end of the Financial Year
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(+)
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D
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Deemed Supply under Schedule I
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(+)
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E
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Credit Notes issued after the end of the financial year
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(+)
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but reflected in the annual return
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F
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Trade Discounts accounted for in the audited Annual
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(+)
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Financial Statement but are not permissible under GST
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G
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Turnover from April 2017 to June 2017
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(-)
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H
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Unbilled revenue at the end of Financial Year
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(-)
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I
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Unadjusted Advances at the beginning of the Financial
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Year
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(-)
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J
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Credit notes accounted for in the audited Annual
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(-)
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Financial Statement but are not permissible under GST
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K
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Adjustments on account of supply of goods by SEZ
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units to DTA Units
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(-)
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L
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Turnover for the period under composition scheme
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(-)
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M
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Adjustments in turnover under section 15 and rules
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(+/-
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thereunder
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)
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bottom" width="7">
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E
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18%
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F
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18% (RC)
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G
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28%
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H
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28% (RC)
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N
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Adjustments in turnover due to foreign exchange
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(+/-
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fluctuations
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)
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I
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3%
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J
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0.25%
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K
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0.10%
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L
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Interest
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M
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Late Fee
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N
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Penalty
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O
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Others
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P
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Total amount to be paid as per
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tables above
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<Auto>
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<Auto>
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<Auto>
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<Auto>
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Q
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Total amount paid as declared in
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Annual Return (GSTR 9)
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R
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O
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Adjustments in turnover due to reasons not listed above
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(+/-
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)
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P
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Annual turnover after adjustments as above
|
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<Auto>
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Q
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Turnover as declared in Annual Return (GSTR9)
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R
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Un-Reconciled turnover (Q - P)
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valign="bottom" width="7">
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Un-reconciled payment of amount
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PT 1
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10
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Reasons for un-reconciled payment of amount
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A
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Reason 1
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<<Text>>
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B
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Reason 2
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<<Text>>
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C
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Reason 3
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<<Text>>
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AT1
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6
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Reasons for Un - Reconciled difference in Annual Gross Turnover
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A
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Reason 1
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<<Text>>
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B
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Reason 2
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<<Text>>
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C
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Reason 3
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<<Text>>
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st o
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11
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Additional amount payable but not paid (due to reasons specified under Tables
|
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6,8 and 10 above)
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To be paid through Cash
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Central
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State tax
|
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Cess, if
|
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>
|
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
|
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declared here.
|
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5G
|
Turnover included in the audited Annual Financial Statement for April 2017 to
|
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June 2017 shall be declared here.
|
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5H
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Unbilled revenue which was recorded in the books of accounts on the basis of
|
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accrual system of accounting during the current financial year but GST was
|
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not payable on such revenue in the same financial year shall be declared here.
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5I
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Value of all advances for which GST has not been paid but the same has been
|
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recognized as revenue in the audited Annual Financial Statement shall be
|
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declared here.
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5J
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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.
|
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5K
|
Aggregate value of all goods supplied by SEZs to DTA units for which the
|
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DTA units have filed bill of entry shall be declared here.
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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
|
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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&nb/td>
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Integrated tax
|
|
|
applicabl
|
|
|
|
|
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|
|
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|
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|
|
tax
|
|
</t |
sp; rules
|