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| GSTIN | |
| Financial Year | |
| Legal Name | |
| Trade Name (if any) | |
| Name of Act, if you are liable to audit under any Act | |
| Is the person making reconciliation statement (FORM GSTR-9C) is same person who had conducted the audit of mentioned GSTIN |
|
| 5 | Reconciliation of Gross Turnover | |
|---|---|---|
| S.No | Description | Amount (₹) |
| A | 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 ) | |
| 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 | |
| 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 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 | |
| Q | Turnover as declared in Annual return (GSTR9) | |
| R | Un-Reconciled turnover | |
| 6 | Reasons for Un-Reconciled difference in Annual Gross Turnover | |
|---|---|---|
| A | Reason Number 01 | |
| B | Reason Number 02 | |
| C | Reason Number 03 | |
| D | Reason Number 04 | |
| 7 | Reconciliation of Taxable Turnover | |
|---|---|---|
| S.No | Description | Amount (₹) |
| A | Annual Turnover after adjustments [from 5(P) above] | |
| 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 | |
| F | Taxable turnover as per liability declared in Annual Return (GSTR9) | |
| G | Unreconciled Taxable Turnover (F-E) | |
| 8 | Reasons for Un-Reconciled difference in Annual Gross Turnover | |
|---|---|---|
| A | Reason Number 01 | |
| B | Reason Number 02 | |
| C | Reason Number 03 | |
| D | Reason Number 04 | |
| 9 | Reconciliation of rate wise liability and amount payable thereon | |||||
|---|---|---|---|---|---|---|
| S.No | Description | Taxable Value | Tax payable (₹) | |||
| CGST | SGST | IGST | Cess | |||
| 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 | |||||
| P | Total amount to be paid as per tables above (A to O) | |||||
| Q | Total amount paid as declared in Annual Return (GSTR 9) | |||||
| R | Un-reconciled payment (Q-P) | |||||
| 10 | Reasons for Un - Reconciled Payment of Tax | |
|---|---|---|
| A | Reason Number 01 | |
| B | Reason Number 02 | |
| C | Reason Number 03 | |
| D | Reason Number 04 | |
| 11 | Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) | |||||
|---|---|---|---|---|---|---|
| S.No | Description | Taxable Value (₹) | To be paid through Cash (₹) | |||
| CGST | SGST | IGST | Cess | |||
| A | 5% | |||||
| C | 12% | |||||
| E | 18% | |||||
| G | 28% | |||||
| I | 3% | |||||
| J | 0.25% | |||||
| K | 0.10% | |||||
| L | Interest | |||||
| M | Late Fee | |||||
| N | Penalty | |||||
| O | Others | |||||
| 12 | Reconciliation of Net Input Tax Credit (ITC) | |
|---|---|---|
| S.No | Description | Amount (₹) |
| A | 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) | |
| 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 01 | |
| B | Reason Number 02 | |
| C | Reason Number 03 | |
| D | Reason Number 04 | |
| 14 | Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account | |||
|---|---|---|---|---|
| S.No | Description | Value (₹) | Amount of Total ITC (₹) | Amount of eligible ITC availed (₹) |
| A | Purchases | |||
| B | Freight / Carriage | |||
| C | Power and Fuel Costs | |||
| D | Imported goods (Including received from SEZ) | |||
| E | Rent and Insurance Expense | |||
| F | Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples | |||
| G | Royalties | |||
| H | Employee's Cost (Salaries, Wages, Bonus etc .) | |||
| I | Conveyance charges | |||
| J | Bank Charges | |||
| K | Entertainment charges | |||
| L | Stationery Expenses (including postage etc.) | |||
| M | Repair and Maintenance | |||
| N | Other Miscellaneous expenses | |||
| O | Capital goods | |||
| P | Any other expense 1 | |||
| Q | Any other expense 2 | |||
| R | Total amount of eligible ITC availed (A to Q) | |||
| S | ITC claimed in Annual Return (GSTR9) | |||
| T | Un-reconciled ITC (S-R) | |||
| 15 | Reasons for Un - Reconciled difference in ITC | |
|---|---|---|
| A | Reason Number 01 | |
| B | Reason Number 02 | |
| C | Reason Number 03 | |
| D | Reason Number 04 | |
| 16 | Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 & 15 above) | |
|---|---|---|
| S.No | Description | Amount Payable (₹) |
| A | CGST | |
| B | SGST/UTGST | |
| C | IGST | |
| D | Cess | |
| E | Interest | |
| F | Penalty | |
| S.No | Description | Value (₹) | To be paid through Cash (₹) | |||
|---|---|---|---|---|---|---|
| CGST | SGST | IGST | Cess | |||
| 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 | |||||
| L | Any other amount paid for supplies not included in annual return (GSTR9) | |||||
| M | Erroneous refund to be paid back) | |||||
| N | Outstanding demands to be settled | |||||
| O | Other | |||||
Verification: I hereby solemnly affirm and declare that the information given herein above is true and fair to the best of my knowledge and belief and nothing has been concealed there from
| Place | |
| Name of Signatory | |
| Membership Number | |
| Date | |
| PAN |
Full Address
| Building No /Flat No | |
| Floor Number | |
| Name of the Premises/Building | |
| Road/Street | |
| City/Town/Locality/Village | |
| District | |
| State | |
| PIN Code |
| Pronoun | |
| Balance Sheet as on | |
| PL/IE | |
| PL/IE From | |
| PL/IE To | |
| Cashflow From | |
| Cashflow To | |
| Were books maintained ? | |
| Was information & explanation provided ? | |
| BS, PL & Cashflow in agreement with books ? | |
| Proper Books Maintained ? | |
| Conducted by (name of Tax Auditor) | |
| bearing MRN (of Tax Auditor) | |
| in pursuance of provisions of | |
| Audit Report date (of Tax Audit) |
Address
| Building No /Flat No | |
| Floor Number | |
| Name of the Premises/Building | |
| Road/Street | |
| City/Town/Locality/Village | |
| District | |
| State | |
| PIN Code |
Principal Place of Business
| Building No /Flat No | |
| Floor Number | |
| Name of the Premises/Building | |
| Road/Street | |
| City/Town/Locality/Village | |
| District | |
| State | |
| PIN Code |
Additional Place of Business
| Building No /Flat No | |
| Floor Number | |
| Name of the Premises/Building | |
| Road/Street | |
| City/Town/Locality/Village | |
| District | |
| State | |
| PIN Code |
Address (of Tax Auditor)
| Building No /Flat No | |
| Floor Number | |
| Name of the Premises/Building | |
| Road/Street | |
| City/Town/Locality/Village | |
| District | |
| State | |
| PIN Code |
Qualifications
| Sr | Qualification |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 | |
| 5 | |
| 6 | |
| 7 | |
| 8 |
| Sr | Qualification |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 | |
| 5 | |
| 6 | |
| 7 | |
| 8 |
How to resolve "Unable to communicate with emSigner" error ?
Possible Reasons:
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Ensure settings of Chrome / Firefox browser to required to unblock access to emSigner are enabled (one-time task)
[Covered as separate FAQ]
How to unblock Google Chrome / Microsoft Edge access to emSigner ?
Steps to unblock it:
- Open a new Tab
- Enter URL chrome://flags/#allow-insecure-localhost (just copy-paste it)
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Change this settings to Enabled
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- Now refresh utility page (or press F5)
How to unblock Firefox access to emSigner ?
Steps to unblock it:
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Enter url https://127.0.01:1585 (just copy-paste it)
- Click Advanced... and after that click Accept the Risk and Continue
- Restart emSigner
What browsers this webpage utility is compatible with ?
This utility is compatible / incompatible with below browsers (Desktop / Laptop)
Google Chrome
Mozilla Firefox
Microsoft Edge
Edge
Internet Explorer
Safari
Mobile / Smartphone / iPad compatibility has not been checked, as emSigner cannot be run & DSC Token cannot be plugged to mobile device. On Apple Mac, using Chrome / Firefox browser, all the functionality of this webpage can be used except DSC affixing
What does Save/Load Draft buttons do ?
You may wish to continue your un-finished (or partially filled) GSTR-9C Audit Report later. So, Save Draft button downloads draft version of your work in JSON format. Similarly using Load Draft you can anytime resume your Audit Report by uploading the same Draft JSON file.
Some advantages of this are:
- You can make multiple copies of the same Audit Report at different stages & can revert back any stage version by simple Loading of Draft JSON file
- This downloaded Draft JSON file can easily be emailed or can even be stored on cloud Drive, so that you can resume your work from different Laptop/PC
- JSON file is lightweight than Excel Template file containing heavy macros
How to pre-fill Annual Return figures in GSTR-9C ?
Just download JSON / PDF file of already filed Annual Return from Portal & then use Import GSTR-9 button to browse it. Webpage will auto-populate figures of GSTR-9 which are to be mentioned in GSTR-9C. GSTIN and Financial Year field also gets populated along with this.
How to import 9C Excel Offline template ?
If you have already entered 9C data in Excel Offline template, you can import that using Import GSTR-9C button. It is not necessary that complete data needs to be filled in Offline template, you can import partially filled Excel file too, & continue it on webpage.
Unable to locate Validation errors ?
Validation error are shown in red colour below the fields failing validation. Please ensure that appropriate text / date is written or option in dropdown is selected for mandatory fields (marked in *). Validation errors in blue colour are optional in nature, as they are derived based on some best practises.
I have filled GSTR-9C and validated successfully, how to generate JSON file to upload on Portal ?
After you finish filling of all fields, simply press Apply DSC button. This will generate JSON file, which is digitally signed using emSigner just like you file GSTR-3B or GSTR-1 using DSC. Download prompt will automatically come after JSON gets digitally signed.
What about privacy of data ?
We do not collect any data filled on this page. Not a single byte of data is sent to our Server or any outside Server. Every processing is done on your Browser itself. You are free to verify this claim from any cyber expert, who can inspect our web-page & check for data transmission.
How can I rely that digitally signed JSON file is correct ? Any way to verify it independently ?
There are many ways to verify about correctness of data in digitally signed JSON file. Try any of the below mentioned methods
- Just download & open a fresh copy of GSTR-9C Excel Offline Utility. Click on "Open GSTR-9C JSON file downloaded from GST Portal" button & browser this digitally signed file. You should see the data populated in that Excel file
- Alternatively, fill up the same data in GSTR-9C excel template & generate JSON file from GSTR-9C Excel Utility. Then compare both JSON files using Online JSON comparer (just Google it). Remember this method is technical & requires good understanding on JSON files
I got message of Processed with Error on Portal. How do I troubleshoot ?
Use Import Error JSON button to browser the JSON file, and webpage shall extract and list summary of error message found in JSON file. Ensure you unzip error JSON file, if it is zipped.
Ensure that you mention figures of Annual Return exactly (without rounding-off even a paisa) in GSTR-9C, as department portal rejects JSON file, even if it finds a difference of ₹ 0.01 in 9C. We have provided a button Import GSTR-9 where you can browse JSON / PDF of filed Annual Return & it auto-populates respective values for you.
Alternatively, you can use System Computed PDF provided by GST portal. Just go to Initiate Filing page and then use the below button of departments portal (as shown in image) to get this PDF
Before filing Return please ensure:
- Reconciled ITC as per GSTR 3B invoice wise with the Auto Drafted Table 8A of GSTR 9
- Report figures in GSTR 9 and 9C which relate only to the Financial Year 18-19
- Do not forget to file form GST DRC 03 after making payment for additional liability via Challan. If you do not file GST DRC 03, the amount paid via challan will not be offset and will be reflected only in Cash Ledger which will be counted as Additional Liability still not paid
- Prepare proper working notes and reconciliations for all the tables of GSTR 9 and 9C as they will prove to be extremely helpful when the GST Department Audit Takes place
- You cannot claim additional ITC through GSTR 9 and 9C. You can only declare additional Liability in GSTR 9 and 9c
- Due care should be taken to reverse the ITC taken of those invoices, the payment of which was not made within 180 days from the date of Invoice
Project Owners
Bug Hunters
Thanks to our team of bug hunters, who are active users & helping us test utility page features without any monetory benefits
Please feel free to contact Project Owners & Bug Hunters for any errors or queries. Our Mobile numbers are registered on Whatsapp & shall prefer Email / Whatsapp. Please phone us if error is unsolvable even after going through Help / FAQ