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GSTR-9C Manual

(For FY 2022-23)

Updated Instructions (Table-wise)





5. Reconciliation of Gross Turnover

Table No. & Heading
Status

(5A) 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)


Mandatory

(5B) Unbilled revenue at the beginning of the Financial Year


Optional
Remarks:

If required, 5B may be reported in 5O.


(5C) Unadjusted advances at the end of the Financial Year


Mandatory

(5D) Deemed Supply under Schedule I


Mandatory

(5E) Credit Notes issued after the end of the financial year but reflected in the annual return


Mandatory

(5F) Trade Discounts  accounted for in the audited Annual Financial Statement but are not permissible under GST


Mandatory

(5G) Turnover from April 2017 to June 2017


Mandatory
Remarks:

Not relevant for FY 2022-23.


(5H) Unbilled revenue as at the end of the Financial Year


Mandatory

(5I) Unadjusted Advances as at the beginning of the Financial Year


Mandatory

(5J) Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST


Mandatory

(5K) Adjustments on account of supply of goods by SEZ units to DTA Units


Mandatory

(5L) Turnover for the period under composition scheme


Mandatory

(5M) Adjustments in turnover under section 15 and rules thereunder


Mandatory

(5N) Adjustments in Turnover due to foreign exchange fluctuation


Mandatory

(5O) Adjustment in Turnover due to reasons not listed above


Optional
Remarks:

Fill this column, if applicable.


(5P) Annual Turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O)


Autofill

(5Q) Turnover as declared in Annual return (GSTR9)


Mandatory

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


Autofill



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21
Apr
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22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)