FORM GSTR-9C

See Rule 80 (3)

Part-A - Reconciliation St
Pt I Basic Details
1 Financial Year
2 GSTIN
3A Legal Name
3B Trade Name (if any)
4 Are you liable to audit under any Act?
Is the person making reconciliation statement (FORM GSTR-9C) is same
person who had conducted the audit of mentioned GSTIN*

Pt II Reconciliation of turnover declared in audited Annual Financial Statement with turnover d

5 Reconciliation of Gros
A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN un
audited Annual Financial Statement)*
B Unbilled revenue at the beginning of Financial Year
C Unadjusted advances at the end of the Financial Year
D Deemed Supply under Schedule I
E Credit Notes issued after the end of the financial year but reflected in the annual return
F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible unde
G Turnover from April 2017 to June 2017*
H Unbilled revenue at the end of Financial Year
I Unadjusted Advances at the beginning of the Financial Year
J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under G
K Adjustments on account of supply of goods by SEZ units to DTA Units
L Turnover for the period under composition scheme
M Adjustments in turnover under section 15 and rules thereunder
N Adjustments in turnover due to foreign exchange fluctuations
O Adjustments in turnover due to reasons not listed above
P Annual Turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O) *
Q Turnover as declared in Annual Return (GSTR9)*
R Un-Reconciled turnover (Q - P)*
6 Reasons for Un - Reconciled difference in Annual Gross Turnover
A Reason 1
B Reason 2
C Reason 3
7 Reconciliation of Taxable Turnover
A Annual turnover after adjustments (from 5P above)*
B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover
C Zero rated supplies without payment of tax
D Supplies on which tax is to be paid by the recipient on reverse charge basis
E Taxable turnover as per adjustments above (A-B-C-D)*
F Taxable turnover as per liability declared in Annual Return (GSTR9)*
G Unreconciled taxable turnover (F-E)*
8 Reasons for Un - Reconciled difference in taxable turnover
A Reason 1
B Reason 2
 C Reason 3
Pt III Reconciliation of ta
9 Reconciliation of rate wise liability an

Description

1
A 5%
B 5% (RC)
C 12%
D 12% (RC)
E 18%
F 18% (RC)
G 28%
H 28% (RC)
I 3%
J 0.25%
K 0.10%
L Interest
M Late Fees
N Penalty
O Others
P Total amount to be paid as per tables above (A to O)*
Q Total amount paid as declared in Annual Return (GSTR 9)*
R Un-reconciled payment of amount (PT1)*
10 Reasons for un-reconciled payment of amount
A Reason 1
B Reason 2
C Reason 3
11 Additional amount payable but not paid (due to reason

Description
S No.
1
A 5%
B 12%
C 18%
D 28%
E 3%
F 0.25%
G 0.10%
H Interest
I Late Fees
J Penalty
K Others (Please specify)
Pt IV Reconciliation of Input Ta
12 Reconciliation of Net Input
A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under s

B ITC booked in earlier Financial Years claimed in current Financial Year*

C ITC booked in current Financial Year to be claimed in subsequent Financial Years*
 D ITC availed as per audited financial statements or books of account (A+B-C)
E ITC claimed in Annual Return (GSTR9)
F Un-reconciled ITC (E-D)
13 Reasons for un-reconciled difference in ITC
A Reason 1
B Reason 2
C Reason 3
14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expe

Description

1
A Purchases
B Freight / Carriage
C Power and Fuel
D Imported goods (Including received from SEZs)
E Rent and Insurance
F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples
G Royalties
H Employees' Cost (Salaries, wages, Bonus etc.)
I Conveyance charges
J Bank Charges
K Entertainment charges
L Stationery Expenses (including postage etc.)
M Repair and Maintenance
N Other Miscellaneous expenses
O Capital goods
P Any other expense 1
Q Any other expense 2
Q1 Any other expense 3
Q2 Any other expense 4
Q3 Any other expense 5
R Total amount of eligible ITC availed (A to Q)*
S ITC claimed in Annual Return (GSTR9)*
T Un-reconciled ITC (S-R)*
15 Reasons for un - reconciled difference in ITC
A Reason 1
B Reason 2
C Reason 3
16 Tax payable on un-reconciled difference in ITC (due
Description
S.No 1
A Central Tax
B State / UT Tax
C Intergrated Tax
D Cess
E Interest
F Penalty
Pt V Auditor's recommendation on additional Lia
S.No Description
1
A 5%
B 12%
C 18%
D 28%
E 3%
F 0.25%
G 0.10%
H Input Tax Credit
I Interest
J Late Fee
K Penalty
L Any other amount paid for supplies not included in Annual Return (GSTR-
M 9)
Erroneous refund to be paid back
N Outstanding demands to be settled
O Other (Pl. specify)

Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct

Place*
Name of the signatory*
Membership No*
Date* DD/MM/YYYY
Building No /Flat
No* Floor Number

Name of the
Premises/Building Road/Street*
City/Town/
Locality/Village* District*
Full address* State* Pin Code*

PAN details for digital

signature*
 FORM GSTR-9C
See Rule 80 (3)
Part-A - Reconciliation Statement

2018-19
0
0

(Amount in ₹ in all tables)

ancial Statement with turnover declared in Annual Return (GSTR9)

Reconciliation of Gross Turnover
for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the

(+)
(+)
(+)
ed in the annual return (-)
atement but are not permissible under GST (+)
(-)
(-)
(-)
ment but are not permissible under GST (+)
Units (-)
(-)
(+/-)
(+/-)
(+/-)
+F-G-H-I+J-K-L+M+N+O) *

urnover
<<Text>>
<<Text>>
<<Text>>

over

harge basis

n (GSTR9)*

r
<<Text>>
<<Text>>
 <<Text>>
Reconciliation of tax paid
onciliation of rate wise liability and amount payable thereon
Tax Payable
Taxable Value
Central Tax State Tax/UT Tax Integrated Tax
2 3 4 5
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
10,000.00 10.00 - -
- - -
- - -
- - -
- - -
10.00 - -
- - -
-10.00 - -

<<Text>>
<<Text>>
<<Text>>
yable but not paid (due to reasons specified under Tables 6,8 and 10 above)
To be paid through Cash
Taxable Value Central Tax State Tax/UT Tax Integrated Tax
2 3 4 5
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- - -
- - -
- - -
Reconciliation of Input Tax Credit (ITC)
Reconciliation of Net Input Tax Credit (ITC)
ate/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)*

Year* (+)
t Financial Years* (-)
of account (A+B-C)

<<Text>>
<<Text>>
<<Text>>
(GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account

on Value Amount of Total ITC

2 3
- -
- -
- -
- -
- -
f gift or free samples - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

<<Text>>
<<Text>>
<<Text>>
reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Description
1

or's recommendation on additional Liability due to non-reconciliation

 To be paid through cash
Value Central Tax State Tax/UT Tax Integrated Tax
2 3 4 5
1,000.00 25.00 25.00 -
- - - -
- - - -
- - - -
- - - -
- - - -
1,000.00 1.00 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there fro
in all tables)

-
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Only positive values
- Accepts negative figures
- Accepts negative figures
- Accepts negative figures
-
- (5N+10+11)
-

Maximum of 10 reasons allowed

-
-
-
-
-
- (4N-4G)+(10-11)
-

Maximum of 10 reasons allowed

 Cess, if applicable
6 Decimal errors?
- No
- No
- No
- No
- No
- No
- No
- No
- No
- No
- No 1
-
-
-
-
-
-
-

Maximum of 10 reasons allowed

h
Cess, if applicable
6 Decimal errors?
- No
- No
- No
- No
- No
- No
- No
-
-
-
-

1,660,180.38
 1,660,180.38
-
-1,660,180.38

Maximum of 10 reasons allowed

or books of account
Amount of eligible
ITC availed
4
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Maximum of 5 only allowed
-
-
-
-
-
-

Maximum of 10 reasons allowed

Amount Payable
2
-
-
-
-
-
-
h
Cess, if applicable
6 Decimal errors?
- No
- No
- No
- No
- No
- No
- No -
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column
- Taxable value is mandatory in each column

s been concealed there from.

 Certification
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

Please Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up

1I have examined the—

(a) balance sheet as on* DD/MM/YYYY

(b) the * profit and loss account

for the period beginning from* DD/MM/YYYY
to ending on* DD/MM/YYYY

(c) the cash flow statement for the period beginning:

from * DD/MM/YYYY
to ending on* DD/MM/YYYY

attached herewith, of

Name* M/S

Address* Building N/Flat No* Floor Number

Name of the Premises/Buildig Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*

GSTIN* GSTIN

Principal place of business* Building No/Flat No* Floor Number

Name of the Premises/Building Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*

Additional place of business Building No/Flat No* Floor Number

Name of the Premises/Building Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*

2 Based on our audit I report that the said registered person

has maintained the books of accounts, records and documents as required by the IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications
made/issued thereunder

3(a) I report the below mentioned observations/ comments / discrepancies / inconsistencies; if any

3(b) I further report that, -

(A) I have obtained all the information and explanations which, to the best of my
purpose of the audit/ information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit
were not provided/partially provided to us.
(B) In my opinion, proper books of accounts have been
examination of the books.
(C) I certify that the balance sheet, the profit and loss account and the cash flow Statement are
with the books of account maintained at the Principal place of business at ,,,,,,,
,,,,,,, additional place of business within the State.

4 The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed
herewith in Form No. GSTR-9C

5 In my opinion and to the best of my information and according to explanations given to

in the said Form No.GSTR-9C are true and correct subject to observations/qualifications, if any specified below

Qualifications

S.No. Qualification Type Observation/Qualification

1 2. List of Documents not maintained

Auditor's details

Place*
Name of the signatory*
Membership No*
Date* DD/MM/YYYY
Full address* Building No/Flat No* Floor Number
Name of the Premises/Building Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*
ucted the audit:

ions

knowledge and belief, were necessary for the

y for the purpose of the audit

kept by the registered person so far as appears from my

cash flow Statement are in agreement

and

me the particulars given

Add
 Certification
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn
up by a person other than the person who had conducted the audit of the accounts::

Please Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up

1I report that the audit of the books of accounts and the financial statements of

Name* M/S

Address* Building No/Flat No* Floor Number

Name of the Premises/Building Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*

was conducted by

Name* M/S

Address* Building No/Flat No* Floor Number

Name of the Premises/Building Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*

bearing membership number in pursuance of the provisions of the Institute of Chartered Accountants of India

annex hereto a copy of their audit report dated DD/MM/YYYY along with a copy of each of:

(a) balance sheet as on* DD/MM/YYYY

(b) the * profit and loss account

for the period beginning from* DD/MM/YYYY
to ending on* DD/MM/YYYY

(c) the cash flow statement for the period beginning:

from * DD/MM/YYYY
to ending on* DD/MM/YYYY and

(d) documents declared by the said Act to be part of, or annexed to, the profit and loss account and balance sheet

2I report that the said registered person

has maintained the books of accounts, records and documents as required by the IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications
made/issued thereunder

3 The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed
herewith in Form No. GSTR-9C

4 In my opinion and to the best of my information and according to explanations given to

in the said Form No.GSTR-9C are true and correct subject to observations/qualifications, if any specified below

Qualifications

S.No. Qualification Type

1 2. List of Documents not maintained

Auditor's details

Place*
Name of the signatory*
Membership No*
Date* DD/MM/YYYY
Full address* Building No/Flat No* Floor Number
Name of the Premises/Building Road/Street*
City/Town/Locality/Village* District*
State* Pin Code*
C) is drawn
ccounts::

be filled up

and I

GST/UTGST Act, 2017 and the rules/notifications

information and according to explanations given to my the particulars given

Observation/Qualification
1.2.5
Form GS
(See Rule
Annual Re
Pt. I Basic Details
1 Financial Year
2 GSTIN
3A Legal Name
3B Trade Name ( If any)

Pt. II Details of Outward and inward supplies made during the financial year
Details of advances, inward Nature
and of Supplies
4 outward supplies made during the
A financial year to
Supplies made onun-registered
which tax ispersons
payable(B2C)
B Supplies made to registered persons (B2B)
C Zero rated supply (Export) on payment of tax (except supplies to SEZs)
D Supply to SEZs on payment of tax
E Deemed Exports
F Advances on which tax has been paid but invoice has not been issued (not covered
G under (A)
Inward to (E) above)
supplies on which tax is to be paid on reverse charge basis
H Sub-total (A to G above)
I Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J Debit Notes issued in respect of transactions specified in (B) to (E) above (+)
K Supplies / tax declared through Amendments (+)
L Supplies / tax reduced through Amendments (-)
M Sub-total (I to L above)
N Supplies and advances on which tax is to be paid (H + M) above
5 Details of Outward supplies made during the financial year on which tax is not pay
A Zero rated supply (Export) without payment of tax
B Supply to SEZs without payment of tax
C Supplies on which tax is to be paid by the recipient on reverse charge basis
D Exempted
E Nil Rated
F Non-GST supply
G Sub-total (A to F above)
H Credit Notes issued in respect of transactions specified in A to F above (-)
I Debit Notes issued in respect of transactions specified in A to F above (+)
J Supplies declared through Amendments (+)
K Supplies reduced through Amendments (-)
L Sub-Total (H to K above)
M Turnover on which tax is not to be paid (G + L above)
N Total Turnover (including advances) (4N + 5M - 4G above)

Pt, III Details of ITC for the financial year

Description
6 Details of ITC availed during the financial year
 A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FOR
B Inward supplies (other than imports and inward supplies liable to reverse charge
but includes services received from SEZs)

C Inward supplies received from unregistered persons liable to reverse charge (other
than B above) on which tax is paid & ITC availed

D Inward supplies received from registered persons liable to reverse charge (other
than B above) on which tax is paid and ITC availed

C+D
E Import of goods (including supplies from SEZs)

F Import of services (excluding inward supplies from SEZs)

G Input Tax credit received from ISD
H Amount of ITC reclaimed (other than B above) under the provisions of the Act
I Sub-total (B to H above)
J Difference (I - A above)
K Transition Credit through TRAN-I (including revisions if any)
L Transition Credit through TRAN-II
M Any other ITC availed but not specified above
N Sub-total (K to M above)
O Total ITC availed (I + N above)
7 Details of ITC Reversed and Ineligible ITC for the financial year
A As per Rule 37
B As per Rule 39
C As per Rule 42
D As per Rule 43
E As per section 17(5)
F Reversal of TRAN-I credit
G Reversal of TRAN-II credit
(H1) Other reversals (pl. specify) ……………………………………
(H2) ……………………………………
(H3) ……………………………………
I Total ITC Reversed (A to H above)
J Net ITC Available for Utilization (6O - 7I)
8 Other ITC related information
A ITC as per GSTR-2A (Table 3 & 5 thereof)
B ITC as per sum total of 6(B) and 6(H) above
C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but in
D services received
Difference from SEZs) received during 2017-18 but availed during April to September,
[A-(B+C)]
E ITC available but not availed (out of D)
F ITC available but ineligible (out of D)
G IGST paid on import of goods (including supplies from SEZ)
H IGST credit availed on import of goods (as per 6(E) above)
I Difference (G-H)
 J ITC available but not availed on import of goods (Equal to I)
K Total ITC to be lapsed in current financial year (E + F + J)

Pt. IV Details of tax paid as declared in returns filed during the financial year

9 Description

Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other

Pt. V Particulars of the transactions for the previous FY declared in returns of April to Se
earlier Description
10 Supplies / tax declared through Amendments (+) (net of debit notes)
11 Supplies / tax reduced through Amendments (-) (net of credit notes)
12 Reversal of ITC availed during previous financial year
13 ITC availed for the previous financial year

Total Turnover (5N + 10 -11)

14 Differential tax paid on account of declaration in table no. 10 & 11
Description
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest

Other Information
Pt . VI
Particulars of Demands and Refunds
15 Details Central Tax
A Total Refund claimed -
B Total Refund sanctioned -
C Total Refund Rejected -
D Total Refund Pending -
E Total demand of taxes -
F Total taxes paid in respect of E above -
G Total demands pending out of E above -
16 Information on supplies received from composition taxpayers, deemed supply und
Details
A Supplies received from Composition taxpayers
B Deemed supply under Section 143
C Goods sent on approval basis but not returned
17 HSN Wise Summary of outward supplies
 HSN Code*/
UQC* Total Quantity*
Description

Refer Anne

18 HSN Wise Summary of Inward supplies

HSN Code*/
UQC* Total Quantity*
Description

Refer Anne

19 Late fee payable and paid

Description
A Central Tax
B State Tax

Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Place
Date

Additional Information for 9C

For Table
Description (Bifurcation of 9 for 9C)

Interest
Late fee
9
Penalty
Other
10 & 11 Interest
DRC-03 Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
 Form GSTR 9
(See Rule 80)
Annual Return

2018-19

uring the financial year

Taxable Value Central Tax State Tax/UT Tax

supplies to SEZs)

not been issued (not covered

charge basis
- - -
d in (B) to (E) above (-)
d in (B) to (E) above (+)

- - -
d (H + M) above - - -
ancial year on which tax is not payable
- -
- -
reverse charge basis - -
- - -
- - -
- - -
- - -
d in A to F above (-) - -
d in A to F above (+) - -
- -
- -
- - -
bove) - - -
4G above) - - -

Type Central Tax State Tax/UT Tax

M GSTR-3B (sum total of Table 4A of FORM GSTR-3B) - -
es liable to reverse charge Inputs -
Capital Goods -
Input Services -
Calculate from 3B - -
able to reverse charge (other Inputs -
Capital Goods - -
Input Services - -
e to reverse charge (other Inputs - -
Capital Goods - -
Input Services - -
Calculate from 3B - -
Inputs - -
Capital Goods - -
Calculate from 3B - -
Zs) - -
- -
he provisions of the Act - -
- -
- -
f any) - -
- -
- -
- -
- -
e financial year
- -
- -
- -
- -
- -
- -
- -
…… - -
- -
- -
- -
- -

- -
d supplies liable to reverse charge but includes - -
8 but availed during April to September, 2018
- -

- -
SEZ) - -
ove) - -
- -
al to I) - -
E + F + J) - -

uring the financial year

Paid through ITC
Tax Payable
Paid through cash Central Tax State Tax/UT Tax
-
-
-
- - - -
- - - -
- -
- - - -
- - - -

FY declared in returns of April to September of current FY or upto date of filing of annual return of previous F
Taxable Value Central Tax State Tax/UT Tax
of debit notes)
f credit notes)

- - -
n table no. 10 & 11
Description

State/UT Tax Integrated Tax Cess Interest

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
ion taxpayers, deemed supply under section 143 and goods sent on approval basis
Taxable Value Central Tax State Tax/UT Tax
- - -
- - -
- - -
 Taxable Value* Rate of Tax* Integrated Tax* Central Tax*

Refer Annexure-1

Taxable Value* Rate of Tax* Integrated Tax* Central Tax*

Refer Annexure-2

Description

ein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in cas
to the recipient of supply.

Name of Authorised Signatory

Designation/Status

Paid through Cash

cation of 9 for 9C)
Central Tax State Tax/UT Tax
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 TURNOVER TAKEN -
FROM TALLY
IS GSTR-9C IS NOT APPLICABLE
Integrated Tax Cess APPLICABLE?

-
-
-
-
-
-
-
- -
-
-
-
-
- -
- -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

Integrated Tax Cess

- -
-
-
-
- -
-
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- -
- - STATUS NOT REQUIRED FOR
- - - DRC
- -
- -
- -
- -
- -
 - -
- -

Paid through ITC

Integrated Tax Cess
- -
- -
- -
- -
- -
- -
- -
- -

of annual return of previous FY whichever is

Integrated Tax Cess

- -

Payable Paid
-
-
-
- -
- -

Penalty Late Fee /Others

- -
- -
- -
- -
- -
- -
- -
asis
Integrated Tax Cess
- -
- -
- -
 State Tax/UT Tax* Cess

State Tax/UT Tax* Cess

Payable Paid
- -
- -

n concealed there from and in case of any reduction

thorised Signatory

Paid through Cash

Integrated Tax Cess
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
-

-
-

-
 -

CLAIMED IN GSTR3B

MONTH CGST SGST IGST

APRIL - - -
MAY - - -
JUNE - - -
JULY - -
AUGUST - -
SEPTEMBER - -
OCTOBER - -
NOVEMBER - -
DECEMBER - - -
JANUARY - - -
FEBRUARY - - -
MARCH - - -

TOTAL - - -

ITC IN GSTR 2A

MONTH CGST SGST IGST

APRIL - - -
MAY - - -
JUNE - -
JULY - -
AUGUST - -
SEPTEMBER - -
OCTOBER - -
NOVEMBER - -
DECEMBER - -
JANUARY - - -
FEBRUARY - - -
MARCH - - -

TOTAL - - -
 -

TOTAL
-
-
-
-
-
-
-
-
-
-
-
-

TOTAL

-
-
-
-
-
-
-
-
-
-
-
-

-
 OU

NON TAXABLE TAXABLE

APRIL - -
MAY - -
JUNE - -
JULY - -
AUGUST - -
SEPTEMBER - -
OCTOBER - -
NOVEMBER - -
DECEMBER - -
JANUARY - -
FEBRUARY - -
MARCH - -

TOTAL - -

INPUT TAX CREDIT AS PER BOOKS

CGST SGST
APRIL - -
MAY - -
JUNE - -
JULY - -
AUGUST - -
SEPTEMBER - -
OCTOBER - -
NOVEMBER - -
DECEMBER - -
JANUARY - -
FEBRUARY - -
MARCH - -

TOTAL - -
 INPUT
CGST SGST
APRIL -
MAY -
JUNE -
JULY -
AUGUST -
SEPTEMBER -
OCTOBER -
NOVEMBER -
DECEMBER -
JANUARY -
FEBRUARY -
MARCH -

TOTAL - -
 OUTWARD SUPPLY AS PER BOOKS OF ACCOUN

TOTAL SALES CGST SGST

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -

INPUT TAX CREDIT AS PER BOOKS OF ACCOUNTS

AS PER BOOKS RCM INPUT TAX CREDIT

IGST CGST SGST
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- - -
 CLASSIFICATION OF ITC
T CAPITAL GOODS
IGST CGST SGST
-
-
-
-
-
-
-
-
-
-
-
-

- -
KS OF ACCOUNTS
RCM LIABILITY
IGST CGST SGST
-
-
-
-
-
-
-
-
-
-
-
-

- - -

S OF ACCOUNTS

REDIT TOTAL ITC

IGST CGST SGST
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- - -
ITC
DS INPUT SERVICES
IGST CGST SGST
-
-
-
-
-
-
-
-
-
-
-
-

- -
ITY
IGST

-
-
-
-
-
-
-
-
-

C
IGST
-
-
-
-
-
-
-
-
-
-
-
-

-
ICES
IGST
-
-
-
-
-
-
-
-
-
-
-
-

-
 GST

Particulars
B2C(OTHERS)

TOTAL

GSTR

Particulars
OUTWARD SUPPLY
NIL RATED , EXEMPTED SUPPLY

TOTAL

Difference Between GSTR 1 & 3B

As Per Books

Difference Between GSTR 1 & Books

 0
0

GSTR1 SUMMARY 2018-19

Invoice Value Taxable Value

-

- -

GSTR3B SUMMARY 2018 - 19

Invoice Value Taxable Value

-

- -

-
18-19

CGST SGST IGST

- -

- - -

18 - 19

CGST SGST IGST

- -

- - -

- - -

- - -

- - -
0 0
CESS
-

CESS
-

-
 0

SL NO REMARKS

1 TAXABLE OUTWARD SUPPLY:

GSTR 1
GSTR 3B

2 INPUT TAX CREDIT:

GSTR 3B
GSTR 2A

3 GSTR 3B ITC CLASSIFICATION:

INPUT
CGST
SGST

4 ITC LAPSED:
CGST
SGST
0

AMOUNT GSTR 9 REPORTING

-
TO BE REPORTED IN TABLE 4 OF GSTR 9
-

- AUTO-POPULATED IN TABLE 6A
- AUTO-POPULATED IN TABLE 8A

-
REPORTED IN TABLE 6-B OF GSTR 9
-

-
TO BE REPORTED IN TABLE 8E OF GSTR 9
-