9911796707
TMI BlogThe Uttar Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... m GSTR-9A 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after FORM GSTR-9A , the following shall be inserted namely:- FORM GSTR-9C See rule 80(3) PART A - Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name Auto 3B Trade Name (if any) Auto 4 Are you liable to audit under any Act? Please specify (Amount in ₹ in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross Turnover A B C Reason 1 Text Reason 2 Text Reason 3 Text 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) Auto B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C D E F Zero rated supplies without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge basis Taxable turnover as per adjustments above (A-B-C-D) Auto Taxable turnover as per liability declared in Annual Return (GSTR-9) G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Auto Auto Auto Auto Q Total amount paid as declared in Annual Return (GSTR-9) R Un-reconciled payment of amount PT 1 10 Reasons for un-reconciled payment of amount A B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate/ 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 account Auto E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A B C Reason 1 Text Reason 2 Text Reason 3 Text 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Return (GSTR9) T Un-reconciled ITC ITC 2 15 Reasons for un-reconciled difference in ITC A Reason 1 Text B C Reason 2 Text Reason 3 Text 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emnly 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 Instructions: 1. Terms used: GSTIN: Goods and Services Tax Identification Number 2. 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 :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference 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 of the Annual Return ( GSTR-9 ) 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 (GSTR-9). The instructions to fill this part are as follows :- Table No. Instructions 9 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 prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR-9) shall be declared here. 13 Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table-12E) availed in the Annual Return (GSTR-9) shall be specified here. 14 This Table is for reconciliation of ITC declared in the Annual Return (GSTR-9) 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. 14R Total ITC declared in Table 14A to 14Q above shall be auto populated here. 14S Net ITC availed as declared in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. 4. 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. 5. 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
