Escolar Documentos
Profissional Documentos
Cultura Documentos
AND AUDIT
Person paying
tax under Sec 51
All registered
EXCLUDES (TDS)
person to file
Annual return Person paying
tax u/s 51 and 52
u/s 44(1)
i.e TCS and TDS
Casual Taxable
Person
Non resident
taxable persons
Sl Parts of GSTR – 9 Information required
No
1 Part – I Basic details of the taxpayer. This detail will be auto-
populated.
2 Part – II Details of Outward and Inward supplies declared during
the financial year. This detail must be picked up by
consolidating summary from all GST returns filed during
the year.
3 Part – III Details of ITC declared in returns filed during the FY
(After reconciling with GSTR 2A). This will be summarized
values picked up from all the GST returns filed in
previous FY.
4 Part – IV Details of tax paid as declared in returns filed during the
FY.
5 Part – V Particulars of transactions amended/omission ***
6 Part – VI Other Information comprising details of:
- GST Demands and refunds
- HSN wise summary information of the quantity of
goods supplied and received with its corresponding Tax
details against each HSN code
- Late fees payable and paid details and
- Segregation of inward supplies received from different
categories of taxpayers like Composition dealers,
deemed supply and goods supplied on approval basis.
FORM GSTR 9C – RECONCILIATION
STATEMENT
GSTR 9C consists of a reconciliation statement and
certification/verification statement prepared after carrying
out the necessary examination of books of accounts, GST
returns and other records maintained by the taxpayer.
PART A: PART B:
GSTR 9C has
Reconciliation Verification
two parts:
statement statement
PART A: Reconciliation statement
System does not validate whether the turnover of taxpayer exceeds INR 2 Crore
or not
The Taxpayer or auditor can download the GSTR-9C offline tool from the GST
portal and fill and validate the details in the excel based offline tool
The Chartered Accountant/Cost Accountant shall use the offline tool to fill up the
required detail and the Certificate. He would generate the JSON file after
validation and upload the file. After generating JSON the Auditor shall affix his
digital signature
After signing, the signed JSON file shall be passed on to the Taxpayer for upload
of FORM GSTR-9C. No changes are permitted on the signed JSON file and system
shall validate that no changes have been made by the Taxpayer in JSON signed by
auditor
The Taxpayer has to upload the following PDF (not exceeding 5MB/File)
documents along with the FORM GSTR 9C- Balance Sheet, Income and
Expenditure Account/P&L Account and any other document, if any
CONSEQUENCES
Delay in filing
annual return:
Non-filing of GSTR-
Rs. 200 per day (CGST
9/9C
and SGST Rs. 100
each) subject to a
General penalty upto
maximum of 0.5%
Rs. 50K (CGST +
(0.25% of CGST and
CGST Rs. 25K each)
SGST each) of the
turnover in the
state/UT