Form GSTR-9C

See rule 80(3)

Reconciliation Statement
PART – A

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Pt.I Basic Details
1 Financial Year 2023-24
2 GSTIN 07AABCG2543C1Z5
3(a) Legal Name GODAVARI BIOREFINERIES LIMITED

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3(b) Trade Name (if any) GODAVARI BIOREFINERIES LIMITED
3(c) ARN AB070324886283Y
3(d) ARN Date 31-12-2024
4 Name of Act. If you are liable to audit under any Act Companies Act

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(Amount in ₹ in all tables)

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Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)

Pt.II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)
5 Reconciliation of Gross Turnover

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Sr. No Description Amount
A Turnover (including exports) as per audited financialstatements for the State / UT 0.00
(For multi-GSTIN units under same PAN, the turnover shall be derived from the
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 (+) 36,22,645.00

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 under GST
G Turnover from April 2017 to June 2017 (-)
H Unbilled revenue at the end of Financial Year (-)

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

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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 (+/-) 0.00

P Annual turnover after adjustments as above (A+B+C+D-E+F-G-H-I+J-K-L+M+N+O) 36,22,645.00

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Q Turnover as declared in Annual Return (GSTR9) 36,22,645.00

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R Un-Reconciled turnover (Q - P) 0.00

6 Reasons for Un - Reconciled difference in Annual Gross Turnover

A Reason number 1

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7 Reconciliation of Taxable Turnover
Sr. No Description Amount
A Annual turnover after adjustments (from 5P above) 36,22,645.00

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 0.00
 E Taxable turnover as per adjustments above (A-B-C-D) 36,22,645.00

F Taxable turnover as per liability declared in Annual Return (GSTR9) 36,22,645.00

G Unreconciled taxable turnover (F-E) 0.00

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8 Reasons for Un - Reconciled difference in taxable turnover
A Reason number 1

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Pt.III Reconciliation of tax paid
9 Reconciliation of rate wise liability and amount payable thereon
Sr. No Description Taxable Value Tax payable
Central tax State tax/ UT tax Integrated Tax Cess, if applicable
A 5%

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B 5% (RC) 2,13,951.00 5,348.80 5,348.80

B1 6%

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C 12%
D 12% (RC)
E 18% 36,22,345.00 0.00 0.00 6,52,076.00

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F 18% (RC) 17,33,870.00 66,408.30 66,408.30 1,79,280.00

G 28%
H 28% (RC)
I 3%
J 0.25%
K 0.10%
K1 Others%
L Interest 178.00
 M Late Fee
N Penalty
O Others
P Total amount to be paid as per 71,757.10 71,757.10 8,31,534.00 0.00

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tables above
Q Total amount paid as declared in 71,757.00 71,757.00 8,31,356.00 0.00
Annual Return (GSTR 9)
R Un-reconciled payment of amount -0.10 -0.10 -178.00 0.00

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10 Reasons for un-reconciled payment of amount
A Reason number 1 Difference in IGST is due to Interest on Revesal of ITC which has been reversed
through DRC-03 having ARN AD071224017879T

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11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)

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Sr. No Description Taxable Value To be paid through Cash
Central tax State tax/ UT tax Integrated Tax Cess, if applicable
A 5% 0.00 0.00 0.00 0.00 0.00

A1 6% 0.00 0.00 0.00 0.00 0.00

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B 12% 0.00 0.00 0.00 0.00 0.00

C 18% 0.00 0.00 0.00 0.00 0.00

D 28% 0.00 0.00 0.00 0.00 0.00

E 3% 0.00 0.00 0.00 0.00 0.00

F 0.25% 0.00 0.00 0.00 0.00 0.00

G 0.10% 0.00 0.00 0.00 0.00 0.00

G1 Others% 0.00 0.00 0.00 0.00 0.00

H Interest 0.00 0.00 0.00 0.00

I Late Fee 0.00 0.00 0.00 0.00

J Penalty 0.00 0.00 0.00 0.00

K Others 0.00 0.00 0.00 0.00

(please

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specify)

Pt. IV Reconciliation of Input Tax Credit (ITC)

12 Reconciliation of Net Input Tax Credit (ITC)

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Sr. No Description Amount
A ITC availed as per audited Annual Financial Statement for the State/ UT (For 1,39,398.00
multi-GSTIN units under same PAN this should be derived from books of
accounts)
B ITC booked in earlier Financial Years claimed in current Financial Year 0.00

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C ITC booked in current Financial Year to be claimed in subsequent Financial 2,201.00
Years

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D ITC availed as per audited financial statements or books of account 1,37,197.00

E ITC claimed in Annual Return (GSTR9) 1,35,576.00

F Un-reconciled ITC -1,621.00

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13 Reasons for un-reconciled difference in ITC
A Reason number 1 Out of Rs. 1621 , ITC of Rs.216 has been lapsed out of Books of Accounts.
B Reason number 2 Out of Rs.1621, RCM ITC of Rs.1404 has been lapsed out of Books of Accounts.

14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial
Statement or books of account
Sr.No Description Value Amount of Total ITC Amount of eligible ITC
availed
A Purchases
B Freight / Carriage
C Power and Fuel
D Imported goods (Including received

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from SEZs)
E Rent and Insurance
F Goods lost, stolen, destroyed, written off
or disposed of by way of gift or free
samples

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G Royalties
H Employees' Cost (Salaries, wages,
Bonus etc.)
I Conveyance charges
J Bank Charges

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K Entertainment charges
L Stationery Expenses(including postage

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etc.)
M Repair and Maintenance
N Other Miscellaneous expenses
O Capital goods

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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
Q4 Any other expense 6
Q5 Any other expense 7
Q6 Any other expense 8
 Q7 Any other expense 9
Q8 Any other expense 10
R Total amount of eligible ITC availed (A 0.00
to Qn)

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S ITC claimed in Annual Return (GSTR9) 1,35,576.00

T Un-reconciled ITC (S-R) 1,35,576.00

15 Reasons for un - reconciled difference in ITC

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A Reason number 1 Difference pertains to figures refected in Table 14S [ITC claimed in Annual
Return(GSTR9)]. The amount gets refected as difference in Table 14T as the details
in Table 14 of Form GSTR-9C is not flled up, being made optional by amending the
CGST Rules, 2017 vide Notifcation No. 12/2024 - Central Tax dt 10 July 2024. As
Table No. 15 pertains to Reasons for unreconciled difference pertaining to Table
No. 14 the said Table becomes redundant for the said period.

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16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Sr. No Description Amount Payable
A Central Tax 0.00

B State/UT Tax 0.00

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C Integrated Tax 0.00

D Cess 0.00

E Interest 0.00

F Penalty 0.00

Pt. V Additional Liability due to non-reconciliation

Sr. Description Value To be paid through Cash
No.
 Central tax State tax / UT tax Integrated tax Cess, if applicable
A 5%
A1 6%
B 12%

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C 18%
D 28%
E 3%
F 0.25%

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G 0.10%
G1 Others%
H Input Tax
Credit
I Interest

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J Late Fee
K Penalty

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L Any other
amount paid
for supplies not
included in
Annual Return

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M Erroneous
refund to be
paid back
N Outstanding
demands to be
settled
O Other (Pl.
specify)
Verification of registered person:

I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there
from. I am uploading this self-certified reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as applicable,

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including financial statement, profit and loss account and balance sheet etc.

Name of the Authorised Signatory

NARESH KHETAN

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Date: 31-12-2024
Designation/Status
CHIEF FINANCIAL OFFICER

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