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GSTR-9C Manual
(For FY 2023-24)
Updated Instructions (Table-wise)
Table 5: Reconciliation of Gross Turnover
(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)
(5B) Unbilled revenue at the beginning of the Financial Year
If required, 5B may be reported in 5O.
(5C) Unadjusted advances at the end of the Financial Year
(5D) Deemed Supply under Schedule I
(5E) Credit Notes issued after the end of the financial year but reflected in the annual return
(5F) Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
(5G) Turnover from April 2017 to June 2017
(5H) Unbilled revenue as at the end of the Financial Year
(5I) Unadjusted Advances as at the beginning of the Financial Year
(5J) Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
(5K) Adjustments on account of supply of goods by SEZ units to DTA Units
(5L) Turnover for the period under composition scheme
(5M) Adjustments in turnover under section 15 and rules thereunder
(5N) Adjustments in Turnover due to foreign exchange fluctuation
(5O) Adjustment in Turnover due to reasons not listed above
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)
(5Q) Turnover as declared in Annual return (GSTR9)
(5R) Un-Reconciled turnover (Q- P)
Table 6: Reasons for Un-Reconciled difference in Annual Gross Turnover
Table 7: Reconciliation of Taxable Turnover
The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
(7A) Annual Turnover after adjustments [from 5(P) above]
(7B) Value of Exempted, Nil Rated, Non-GST Turnover, No supply turnover
(7C) Zero rated supplies without payment of tax
(7D) Supplies on which tax is to be paid by the recipient on reverse charge basis
(7E) Taxable turnover as per adjustments above (A-B-C-D)
(7F) Taxable turnover as per liability declared in Annual Return (GSTR9)
(7G) Unreconciled Taxable Turnover (F-E)
Table 8: Reasons for Un-Reconciled difference in taxable turnover
Table 9: Reconciliation of rate wise liability and amount payable thereon
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 prepared) shall be declared.
(9P) Total amount to be paid as per tables above (A to O)
(9Q) Total amount paid as declared in Annual Return (GSTR 9)
(9R) Un-reconciled payment (Q-P)
Table 10: Reasons for un-reconciled payment of amount
Table 11: Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.
(11A) 5%
(11B) 12%
(11C) 18%
(11D) 28%
(11E) 3%
(11F) 0.25%
(11G) 0.10%
(11H) Interest
(11I) Late Fee
(11J) Penalty
(11K) Others
Table 12: Reconciliation of Net Input Tax Credit (ITC)
(12A) 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)
(12B) ITC booked in earlier Financial Years claimed in current Financial Year
(12C) ITC booked in current Financial Year to be claimed in subsequent Financial Years
(12D) ITC availed as per audited financial statements or books of accounts (A + B - C)
(12E) ITC claimed in Annual Return (GSTR9)
Table 13: Reasons for un-reconciled difference in ITC
Table 14: Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
(14D) Imported goods (Including received from SEZ)
(14E) Rent and Insurance Expense
(14F) Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples
(14H) Employee's Cost (Salaries, Wages, Bonus etc .)
(14L) Stationery Expenses (including postage etc.)
(14N) Other Miscellaneous expenses
(14R) Total amount of eligible ITC availed (A to Q)
(14S) ITC claimed in Annual Return (GSTR9)
Table 15: Reasons for un-reconciled difference in ITC
Table 16: Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
(16A) Central Tax
(16B) State tax /UT tax
(16C) Integrated Tax
(16D) Cess
(16E) Interest
(16F) Penalty
_____________________
1. Inserted vide Notification No. 49/2018 – Central Tax dated 13-09-2018
2. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018.
3. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as "FY 2017-18"
4. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
5. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
6. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
7. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
8. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
9. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
10. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
11. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
12. Inserted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
13. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019
14. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
15. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "FY 2017-18 and 2018-19"
16. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
17. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
18. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as
"Auditor's recommendation on additional Liability due to non-reconciliation"
19. Inserted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
20. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
21. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"
22. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as "2018-19 and 2019-20"
23. Substituted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021 before it was read as
"7. Part V consists of the auditor’s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table."
24. Omitted vide NOTIFICATION No. 30/2021–Central Tax dated 30-07-2021
25. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
26. Substituted vide NOTIFICATION NO. 14/2022–Central Tax dated 05-07-2022 before it was read as, "2019-20 and 2020-21"
27. Inserted vide NOTIFICATION No. 38/2023–Central Tax dated 04-08-2023.
28. Substituted vide NOTIFICATION NO.38/2023–Central Tax dated 04.08.2023 before it was read as, "2020-21 and 2021-22".
29. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2021-22 and 2022-23".
30. Substituted vide NOTIFICATION NO.12/2024–Central Tax dated 10.07.2024 before it was read as, "2020-21 and 2021-22".
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