GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GSTR-3B Manual New
GSTR-9 Manual New
GSTR-9C Manual New
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
ITC Reversal Calculator
E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

7048924208

GSTR-9C Manual for FY 2021-22

Table wise instructions

[up-to-date]


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


Optional
Remarks:

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


(5D) Deemed Supply under Schedule I


Optional
Remarks:

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


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


Optional
Remarks:

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


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


Optional
Remarks:

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


(5G) Turnover from April 2017 to June 2017


Optional
Remarks:

Not applicable for FY 2021-22. If required, 5G may be reported in 5O.


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


Optional
Remarks:

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


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


Optional
Remarks:

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


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


Optional
Remarks:

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


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


Optional
Remarks:

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


(5L) Turnover for the period under composition scheme


Optional
Remarks:

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


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


Optional
Remarks:

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


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


Optional
Remarks:

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


(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



Checkout All Manuals

Best-in-class
Digital GST Library
Plan starts from
₹ 2,970
(For 1 Year)
Checkout all Plans
Unlimited access till
Jan 28, 2023
✓ Subscribe Now