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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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19
Mar
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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

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

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]