GST Return &

Reconciliation
GST Returns are governed by various sections of GST Act. Below are the various sections for GST return
filing-

Section 37 - Furnishing details of outward supplies.

Section 38 - Furnishing details of inward supplies.
Section 39 - Furnishing of returns.
Section 40 - First return.
Section 41 - Claim of input tax credit and provisional acceptance thereof.
Section 42 - Matching, reversal and reclaim of input tax credit.
Section 43 - Matching, reversal and reclaim of reduction in output tax liability
Section 43A: Procedure for furnishing return and availing input tax credit
Section 44 - Annual return
Section 45 - Final return
GSTR – 1: Return for Outward Supplies
• GSTR-1 is a monthly return of outward supplies undertaken by a normal registered taxpayer under GST. In
other words, this monthly return showcases the sales transactions of a business in a particular month.

Who Needs To File GSTR-1?

• Every normal registered taxpayer under GST is required to file GSTR-1 each month. This return showcases
details of
1) invoices,
2) debit notes,
3) credit notes and
4) revised invoices issued pertaining outward supplies.

Due Date for Filing GSTR-1

• The standard date for filing GSTR-1 is 11 days from the end of the month for which such a return is to be
filed.
Contents of the GSTR 1 form

1) GSTIN of the business.

2) Legal name of the business.
3) Aggregate turnover in the last financial year.
4) Taxable supplies/sales made to registered persons.
5) Taxable supplies/sales made to unregistered persons who are outside of the base state and exceeding Rs 2.5 lakhs
(i.e., inter-state sales to unregistered persons, for more than Rs 2.5 lakhs).
6) Zero rated and deemed export sales.
7) Sales made to unregistered persons not covered in section 5 above.
8) All sales made through an e-commerce operator.
9) Inter-state sales to unregistered persons upto a value of Rs 2.5 lakhs.
10) Nil rated, exempt and non-GST supplies – Supplies which are exempt and not covered in the above sections.
11) Amendments in taxable sales/supplies made to registered businesses in the previous months.
12) Amendments in taxable sales/supplies made to unregistered businesses in the previous months.
13) Details of advances received or adjusted during the month, from the customers.
14) HSN-wise summary of outward supplies.
15) Documents issued during the month (containing the serial numbers of the invoices, credit notes and debit notes,
issued during the month).
Who can use the Invoice Furnishing Facility?
Small taxpayers opting into the QRMP scheme filing their GSTR-1 returns every quarter can utilise the Invoice Furnishing Facility. It is
important to note that if a taxpayer does not opt to upload invoice details through the IFF, he/she has to upload all the invoice details for
the three months of the quarter in the GSTR-1 return.

What is the purpose of the Invoice Furnishing Facility?

The taxpayers whose aggregate turnover is less than Rs.5 crore in the preceding financial year can file their GSTR-1 and GSTR-3B every
quarter by opting into the QRMP scheme. However, this creates problems for taxpayers who make purchases from QRMP taxpayers in
claiming Input Tax Credit (ITC).

What details are to be submitted in the Invoice Furnishing Facility?

The following details are to be submitted by the small taxpayers if they opt for Invoice Furnishing Facility:
•B2B invoice details of sale transactions (both inter-state and intra-state)– being corresponding tables 4A, 4B, 4C, 6B and 6C of GSTR-1.
•Debit and credit notes towards the B2B invoices issued during the month (CDNR)– being corresponding table 9B of GSTR-1.
•Respective amendments to the B2B invoices (B2BA) and/or the debit and credit notes (CDNRA)– being corresponding tables 9A and 9C
of GSTR-1.
It is important to note that the taxpayer should upload all B2C invoices of the quarter while filing quarterly GSTR-1.

The B2B invoices should be uploaded in IFF from 1st to the 13th of the month subsequent to the relevant month (being only first two
months of the quarter).
GSTR – 2B: Read Only Document
• GSTR 2B is an auto-populated input tax credit statement (ITC) that is generated by the GST portal for every
normal taxpayer in India. The details in GST-2B are based on the information that is furnished by the suppliers
in GSTR-1/IFF, GSTR-5, and GSTR-6.

• GSTR-2B is generated monthly and makes it easy to claim ITC. It is the static version of the GSTR-2A as the
details in the GSTR-2B do not change but are generated periodically.

When GSTR-2B is available?

• GSTR-2B is made available to every normal registered taxpayer filing return under GST on 14 th of next
month. This is because it is a read only document that gets auto-populated with details uploaded by supplier in
GSTR-1.

Timeline of GSTR-2B
• GSTR-2B does not get updated after it is generated on the 14th of the next month. That means that if suppliers
have filed their applicable GST documents later then it is reflected on the GSTR 2B in the next month as no
updates take place in the same month.
GSTR – 2A Vs GSTR 2B

Particulars GSTR 2A GSTR 2B

It is dynamic in nature. It may vary day to day, when the supplier It remains constant in nature. GSTR 2B cannot
Nature
uploads the document change, based on suppliers’ future actions.

Data Changes Continuously Constant

Eligible Doesn’t Provides Bifurcation Provides Bifurcation

GSTR-1/IFF
GSTR-5 (Non Resident) GSTR- 1/IFF
Data source GSTR – 6 (ISD) GSTR-5 (Non Resident)
GSTR – 7 (GST –TDS) GSTR – 6 (ISD)
GSTR – 8 (GST –TCS)

When Supplier files return of any previous period, then ITC will When Supplier files return, of any previous
be reflected in the GSTR – 2A of the previous period for which it period then ITC will be reflected in the GSTR –
Major difference
is filed. Eg: GSTR 1 of April filed in July , ITC will be reflected 2B of the current period in which it is filed.
in GSTR – 2A of April.
GSTR – 3B: Summary of Inward and Outward Supplies
• GSTR 3B is a simplified monthly summary return of inward and outward supplies. It is a self declaration
showcasing the summary of GST liabilities of the taxpayer for the tax period in question. Moreover, it helps the
taxpayer to discharge the tax liabilities in a timely manner.

• GSTR-3B is a form that cannot be revised.

Who Needs To File GSTR-3B?

• Every normal registered taxpayer filing GST Returns is required to file GSTR-3B.

• GSTR-3B is also filed during the tax periods for which the tax liability is zero. That is, a taxpayer needs to file a
Nil Return in case there are no outward or inward transactions during a particular month.

Due Date for Filing GSTR-3B

• The GSTR-3B must be submitted by the 20th of the month succeeding the tax period for which GST is filed. In
case no transactions have been undertaken in a particular month, the registered person needs to file a NIL return
for that period.
What Information Do You Need to File Your GSTR-3B Return?

3.1 Details of Outward Supplies and Inward Supplies Liable To Reverse Charge
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
(b) Zero rated outward taxable supplies
(c) NIL rated and exempted outward taxable supplies
(d) Inward supplies — liable to reverse charge
(e) Non-GST outward supplies

3.2 Of the Supplied Shown in 3.1(a) Above, Details of Inter-State Supplies Made to Unregistered Persons,
Composition Taxable Persons, and UIN Holders.
Supplies made to:
(a) Unregistered persons
(b) Composition taxable persons
(c) Unique Identification Number (UIN) holders
4. Eligible ITC
(A) ITC Available (whether full or in part) on:
1) Goods that are imported
2) Services that are imported
3) Inward supplies liable to reverse charge (other than 1& 2 above)
4) Inward supplies from Input Service Distributor (ISD)
5) All other ITC
(B) ITC Reversed
1) As per rules 42 and 43 of CGST/SGST Rules
2) Any other ITC that has been reversed in your books
(C) Net ITC Available — (A) minus (B)
(D) Ineligible ITC
1) As per section 17(5) of CGST/SGST Act
2) Others
5. Values of Exempt, Nil-Rated and Non-GST Inward Supplies
a) From a supplier under Composition Scheme, Exempt and NIL Rated
b) Non-GST Supply
6. Payment of Tax
1) Integrated Tax
2) Central Tax
3) State/UT Tax
4) Cess
GSTR – 4 and CMP-08: Return For Composition Dealers
• Under this scheme, small taxpayers having a turnover of upto Rs 1.5 Crores need to pay tax at a fixed rate and file
quarterly return.
• This is unlike the normal registered dealer who files two returns every month including GSTR-1 and GSTR-3B.
• CMP -08 is a Statement-cum-challan to make a tax payment by a taxpayer registered under the composition
scheme under Section 10 of the CGST Act.

Who Needs To File GSTR-4

• The Composition Scheme was introduced under GST in order to reduce the compliance burden on small
taxpayers. Every registered taxpayer opting for Composition Scheme is required to file yearly return in GSTR-4.

Due Date for Filing GSTR-4

• The due date for filing CMP-08 is 18th of every month following the quarter for which such a return needs to be
filed.
• A return in form GSTR-4 has to be filed annually by 30th April of next financial year from end of FY.
Composition Taxable Person v/s Regular Taxpayer

Particulars Composition Taxable Person Regular Taxpayer

Registration Threshold limit – Rs. 1.5 Cr Threshold limit – Rs. 20L

Territory of Business Limited to Intra-State Supply No restriction on supply

Switch from Regular to Once crosses the limit, compulsory registration

Compliance procedure is high
Composition or Vice versa under regular provisions

Input tax credit Not entitled to avail the credit Depends on the category

Tax collection Cannot collect tax from the buyer Allowed to collect tax from the buyer

Can raise Bill of Supply instead of Tax invoice Can raise a tax invoice for outward
Tax invoice
for outward supply supply

Annual – Only GSTR 4

GST returns Monthly – GSTR 1 & GSTR 3B
Quarterly - CMP-08 challan
GSTR – 5: Return For Non-Resident Taxable Persons
• GSTR-5 is a monthly return filed by every non-resident taxable person. This return includes details pertaining to:
• inward supplies
• outward supplies
• any interest, penalty, fees
• tax payable or tax paid or
• any other amount payable under the act
Furthermore, this is the only return to be filed by a non-resident taxable person. This means, a non-resident taxable person is not
required to file any annual return.

Who Needs To File GSTR-5?

• Unlike a normal registered taxpayer, a non-resident taxable person is required to File monthly return in For GSTR-5. A non-
resident taxable person means a person who supplies goods or services occasionally. This person does not have a fixed place of
business or residence in India. Moreover, he can supply goods or services either as a principal or an agent or in any other capacity.

Due Date for Filing GSTR-5

• The details in GSTR 5 need to be filed within a time period that is earlier of:
• within 20 days after the end of the calendar month or within
• 7 days after the last date of validity of the registration (90 days or specified in registration application), whichever is earlier
GSTR – 5A: Return to be filed by non-resident OIDAR service providers.

• A Return in Form GSTR-5A has been prescribed which is to be furnished by the OIDAR service providers
providing services to unregistered service recipients in India

Due Date for Filing GSTR-5A

• As per the act, a return under Form GSTR 5A has to be filed monthly. The due date for filing GSTR 5A is within
20th day of the succeeding month.

The GSTR 5A format is shown below for reference:

• Table 1: GSTIN of the supplier
• Table 2: Legal Name of the Registered Person & Trade Name (if any)
• Table 3: Name of the Authorized representative in India filing the return
• Table 4: Period i.e. Month & Year for which return is filed
• Table 5: Taxable outward supplies made to consumers in India – including details of place of supply, the rate of tax,
taxable value, integrated tax and cess
• Table 5A: Amendments to taxable outward supplies made to non-taxable persons in India for the preceding period
• Table 6: Calculation of interest, penalty or any other amount
• Table 7: Tax Interest, Late Fee, and any other amount payable and paid
GSTR – 6: Return for input service distributors
• GSTR 6 is a monthly return that an input service distributor files every calendar month.
• This return provides information of all the invoices on which credit has been received and are issued by an ISD. This
means that it gives a summary of the total input tax credit available for distribution during a particular month.
• Thus, the details of the invoices that an ISD furnishes in form GSTR 6 are made available to every recipient of the
credit. These details are visible to the recipient in part B of form GSTR 2A/2B.
What is GSTR-6A?
• GSTR 6A is an auto drafted, read only form. This form is generated automatically based on the details furnished by
the suppliers of an ISD in form GSTR 1. This form contains details pertaining to the supplies against which credit is
received for distribution. It also includes the details pertaining to the debit notes and credit notes received during the
current tax period.
Due date for filing GSTR-6
• GSTR-6 needs to be filed on the 13th day of the month succeeding the month for which tax is to be paid.
GSTR – 7: Return for taxpayers deducting TDS

GSTR 7 is a monthly return that is required to be filed by the deductors who are required to deduct TDS under GST (Section
51). Such a return consists of the details regarding:
• Tax deducted at source,
• The liability towards TDS,
• TDS refund claimed if any
• Interest, late fees etc. Paid or payable

What is GSTR-7A?
• GSTR-7a is an auto-generated form. The form gets generated once the deductor furnishes details in form GSTR-7 on the
common portal. If the details furnished by the deductor are accepted by the deductee, then a TDS certificate is made
available to the deductee electronically.

Due date for filing GSTR-7

• GSTR-7 is required to be filed by the deductor within 10 days after the end of the month in which the deduction was made.
What is GSTR-8?

• GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at
source) under GST. GSTR-8 contains the details of supplies effected through e-commerce platform and
amount of TCS collected on such supplies.

Due Date for Filing GSTR-8

• The last date to file GSTR 8 is the 10th day of the month succeeding the month for which TCS is to be
collected. Thus, the amount of tax that the operator collects also needs to be deposited by the 10th day of the
following month during which such a collection is made.

• Furthermore, the operator is also required to file an annual statement in the prescribed format in GSTR 9B.
This return needs to be filed by 31st December following the end of each financial year.
GSTR – 9: Annual Return For Normal Registered Taxpayer Under GST

Section 44(1) requires that:

Every registered person shall furnish electronically an annual return for every financial year in the prescribed form,
except the following:
• Input Service Distributor
• Person paying tax under section 51 or section 52,
• Casual taxable person
• Non-resident taxable person

Due Date for Filing GSTR-9

GSTR 9 needs to be furnished on or before the 31st day of December following the end of such financial year.
GSTR – 9A: Annual Return For Composition Dealers

GSTR 9A is an annual return filed by a composition dealer containing details that relate to the quarterly
returns filed by him during the year. This return contains details with regards to supplies made by the
taxpayer during the year under composition scheme. These details include:

• inward and outward supplies,

• tax paid,
• input credit availed or reversed,
• late fee etc

Due Date for Filing GSTR-9A

The due date to file GSTR 9A is on or before December 31 succeeding the close of a particular financial
year for which the return needs to be filed.
GSTR – 9B: Annual return for e-commerce operators collecting TCS
• Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual
statement in FORM GSTR -9B. This return includes all the information furnished by the e-commerce
operators in the monthly returns filed during the financial year.
Due date for filing GSTR-9b
• All the e-commerce taxpayers are required to file GSTR-9B on or before 31st December following the close
of the financial year.
GSTR – 9C: Reconciliation Statement

Every registered person having an aggregate turnover of more than Rs. 5 crores during a financial year must get
file GSTR 9C. Furthermore, he needs to submit the annual return, a copy of the audited accounts and a
reconciliation statement. This reconciliation statement is in Form GSTR 9C. So basically, GSTR 9C is a
reconciliation statement reconciling value of supplies declared in annual return with the audited annual accounts.

Due Date for Filing GSTR-9C

The due date for filing GSTR-9C is the same as that for filing annual returns in GSTR-9. Hence, GSTR-9C shall
be submitted on or before 31st December of the year subsequent to the relevant FY under audit.
What is GSTR-10?
• GSTR-10 is a final return required to be filed by a registered person whose GST Registration gets cancelled.
Such a registered person does not include:
• Input Service Distributor
• Person paying tax under composition scheme
• Non-resident taxable person
• Person collecting TDS or TCS
The intent of filing this final return is to make sure that the taxpayer pays of any liability outstanding. This
liability may include an amount equivalent to the amount that is higher of:
•input tax related to stock of finished and semi-finished goods, capital goods or plant and machinery or
•output tax payable on such goods.

Due Date for Filing GSTR 10

The registered person whose GST Registration has been cancelled is required to file final return in Form GSTR-
10 within 3 months of:
• Date of cancellation or
• Date of order of cancellation
What is GSTR-11?
• GSTR-11 is the return to be filed by the persons who has been issued a Unique Identity Number(UIN) in order to get refund
under GST for the goods and services purchased by them in India.

Who are Unique Identity Number(UIN) holders under GST Act?

• Unique Identity Number is a special classification made for foreign diplomatic missions and embassies who are not liable to
taxes in Indian territory. The following organizations can apply for a UIN:

• A specialized agency of the United Nations Organization

• A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities)
Act, 1947,
• Consulate or Embassy of foreign countries
• Any other person or class of persons as notified by the Commissioner.
The above persons/organizations can apply for UIN using Form GST REG- 13. Purpose of UIN The purpose of issuing UIN is
that any amount of tax collected from the bodies/person holding UIN is refunded back to them. But in order to claim the refund
of GST paid by them, they need to file GSTR 11.

When is GSTR-11 due?

• GSTR 11 must be filed by the 28th of the month following the month in which inward supply is received by the UIN
holders. For instance if US embassy paid GST of Rs 45,000 on food, hotel etc during his stay in India for the month of Dec,
2023, then he must file return in GSTR 11 by 11th Jan, 2024 in order to claim refund of such taxes paid.
What is the Structure of GSTR 9- Annual Return?

Annual Return format as notified in the form GSTR-9 is a very exhaustive document wherein the transactions
pertaining to the last years have to be reported. GSTR-9 is mandatory to be filed for FY 22-23 by taxpayers having
aggregate annual turnover of FY 22-23 exceeding Rs. 2 Crore and optional for others.It is divided in 6parts as below:

Part I: Basic Details

Part II: Details of outward supplies as reported in returns during the financial year

Part III: Details of ITC availed and reversed, declared in the Returns filed during the Financial Year

Part IV: Details of taxes paid, as declared in returns filed during the financial year

Part V: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or
upto date of filing of annual return of previous FY whichever is earlier (Table 10 to 14)

Part VI: Other information

PART – I. BASIC INFORMATION:
Annual return starts with the basic details to be furnished about the registered person. It is expected that these details
would get auto-populated in common portal. The information sought under this category is –
1.Financial Year
2.GSTIN
3A. Legal name
3B. Trade name

PART – II. OUTWARD & INWARD SUPPLIES:

This part requires furnishing the details of all outward supplies made during the year (segregated between supplies
liable to tax and not liable to tax) and inward supply liable to reverse charge basis. This includes not only the
original supply as reported in the periodical returns but also the amendments made therein. This part is further
subdivided in below tables:
Table 4-Details of advances, inwards and outward supplies made during the financial year on which tax is payable
Table 5- Details of Outward supplies made during the financial year on which tax is not payable
PART – III. INPUT TAX CREDIT

This part requires the person filing Annual Return to declare the details of all ITC related information. Some of the
information in this segment is auto populated whereas most of other details have to be furnished in the Annual
Return manually.This part is further subdivided in the below Tables:

Table 6: Details of ITC availed as declared in the Return has to be given in this part of the Table. Total ITC availed
is auto populated from GSTR-3B whereas the details of the ITC segregated in the inputs, input services and capital
goods have to be provided by the registered person in respect of different categories of inward supplies. This part
also requires separate disclosure of the transitional credits availed by the registered person.

Table 7: The details of ITC reversed and ineligible ITC to be declared in this part. The difference between Table 6
and Table 7 indicates total credit which is available for utilization with the registered person during the financial
year.

Table 8: This table requires certain additional information to be furnished in the Annual Return related to ITC. The
information contained in this Table is mainly for the purpose of analysis of the government to identify the instances
of over/under availment of credit. The main part which requires disclosure is matching the credit availed in the
GSTR-3B viz a viz credit which is auto-populated in the GSTR-2A.
PART – IV. DETAILS OF TAX PAID:

This part requires furnishing the information/details of different nature of taxes payable and paid either in cash or
through utilization of input tax credits. This part consists below table-

Table 9 provides for reporting of tax paid by the registered person during the previous financial year

PART – V. TRANSACTIONS OF PREVIOUS FY DISCLOSED IN APRIL TO SEPTEMBER OF CURRENT

FY:

Many of the transactions pertaining to previous financial year might have missed reporting in the GSTR-1 and GSTR-
3B filed for the last year.Details of all such transactions are required to be reported in this part including tax liability
thereon.

Table 10-13 provides for reporting of transactions pertaining to the previous financial year (‘PFY’) which are reported
by the registered person during the period April to September of the subsequent financial year (‘CFY’)
Table 10:Supplies / tax declared through Amendments (+) (net of debit notes)
Table 11:Supplies / tax reduced through Amendments (-) (net of credit notes)
Table 12:Reversal of ITC availed during previous financial year
Table 13:ITC availed for the previous financial year
Table 14:Differential tax paid on account of declaration in 10 & 11 above
PART – VI. OTHER INFORMATION:

This part seeks additional information required to be reported in the Annual Return. Following details to be
provided table-wise:
•Table 15: Particulars of demand and refunds - Optional
•Table 16: Information on supplies received from composition taxpayers, deemed supply under section 143 (job
work) and goods sent on approval basis -Optional
•Table 17: HSN wise summary of outward supplies
•Table 18: HSN wise summary of inward supplies
•Table 19: Late fees payable and paid for delay in filing of Annual Return
What is the Structure of GSTR 9C- Reconciliation Statement?
GSTR-9C is a form for annual GST reconciliation statement filed by applicable taxpayers. Every registered person whose
aggregate turnover during a financial year exceeds Rs.5 crore rupees shall get his accounts audited as specified under
sub-section (5) of section 35 of the CGST Act

• GSTR-9C consists of two main parts:

Part-A: Reconciliation Statement
Part-B: Certification

• Part A divided into 5 sections:

• Part I : Basic details
• Part-II : Reconciliation of turnover declared in the Audited Annual Financial Statement with turnover declared in
Annual Return (GSTR-9)
• Part-III : Reconciliation of tax paid
• Part-IV : Reconciliation of Input Tax Credit (ITC)
• Part-V : Auditor’s recommendation on additional Liability due to non-reconciliation

• Part B is about GST auditor need to provide certification based on audits

The Reconciliation Statement is divided into five parts as follows:

Part-I: Basic details: Consists of FY, GSTIN, Legal Name and Trade Name. The taxpayer must also mention if he is
subject to audit under any other law.

Part-II: Reconciliation of turnover declared in the Audited Annual Financial Statement with turnover declared in Annual
Return (GSTR-9): This involves reporting the gross and taxable turnover declared in the Annual return with the Audited
Financial Statements. One must note that most often, the Audited Financial statements are at a PAN level. This might
require the breakup of the audited financial statements at GSTIN level for reporting in GSTR-9C.

Part-III: Reconciliation of tax paid: This section requires GST rate-wise reporting of the tax liability that arose as per
the accounts and paid as reported in the GSTR-9 respectively with the differences thereof. Further, it requires the
taxpayers to state the additional liability due to unreconciled differences noticed upon reconciliation.
Part-IV: Reconciliation of Input Tax Credit (ITC): This part consists of the reconciliation of input tax
credit availed and utilized by taxpayers as reported in GSTR-9 and as reported in the Audited Financial
Statement.
Further, it needs a reporting of Expenses booked as per the Audited Accounts, with a breakup of eligible
and ineligible ITC and reconciliation of the eligible ITC with that amount claimed as per GSTR-9. This
declaration will be after considering the reversals of ITC claimed, if any.

Part V: Additional Liability due to non-reconciliation

This part consists of:
•Additional liability arising on the part of a taxpayer due to non-reconciliation of turnover or ITC
•Any other amount to be paid for supplies not included in the annual return.
•Erroneous claiming of refund which should be paid back to the government.
•Any other outstanding demands to be paid off.

Part B is for certification. Form GSTR-9C should be self-certified by the taxpayer. He should authenticate the
return either through a DSC or by using Aadhaar based signature mechanism.
The Reconciliation Statement (PART A) contains the following tables:-

1.Reconciliation of Gross Turnover (table 5)

2. Reasons for Unreconciled difference in Annual Gross Turnover(table 6)
3.Reconciliation of Taxable Turnover (table 7)
4.Reasons for Unreconciled difference in taxable turnover (Table 8)
5.Reconciliation of rate wise liability and amount payable thereon (table 9)
6.Reasons for Unreconciled payment of amount (table 10)
7.The additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) (table 11)
8.Reconciliation of Net Input Tax Credit (ITC) (table 12)
9.Reasons for Unreconciled difference in ITC (table 13)
10.Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial
Statement or books of account (table 14)
11.Reasons for Unreconciled difference in ITC (table 15)
12.Tax payable on Unreconciled difference in ITC (due to reasons specified in 13 and 15 above) (table 16)
13.Auditor’s recommendation on additional Liability due to non-reconciliation (table 17)
Thank You