Form GSTR 9C format

Every entity (PAN Number) with annual aggregate turnover over Rupees 2 Crores needs to file FORM GSTR 9C, an annual audit form for all their GST Registrations. Need help in filling your Form GSTR 9C? This article will help you understand the GSTR 9C format better.

Part 1

Enter the financial year, GSTIN, Legal name, Trade name (if available), and if you are liable to audit under any Act.

Part 2

5A	Turnover, including export turnover as per the audited financial statement for all states.
5B	Unbilled revenue that was recorded at the beginning of the current financial year.
5C	Value of all advances that are not adjusted in the financial year.
5D	Aggregate value of all deemed supplies under Schedule I of the CGST Act, 2017.
5E	All Credit Notes issued after 31st March and reflecting in GSTR 9.
5F	Trade discounts accounted in the audited Annual Financial Statement but are not permissible by GST.
5G	Turnover mentioned in the audited Annual Financial Statement for April 2017 to June 2017
5H	Unbilled revenue of the financial year.
5I	Unadjusted advances in the audited Annual Financial Statement.
5J	Value of Credit Notes accounted under Annual Financial Statement but not permissible for GST.
5K	Value of goods supplied from an SEZ to DAT.
5L	There are cases where a Tax Payer opts out of Composition Tax Payer during the current financial year. Turnover while under the Composition scheme should be mentioned here.
5M	Any differences in turnover as per Section 15 of CGST Act, 2017 between GSTR 9 and Annual Financial Statement
5N	Difference between GSTR 9 and audited Annual Financial Statement due to foreign exchange fluctuations.
5O	Difference between GSTR 9 and audited Annual Financial Statement due to any other reason.
5Q	Annual turnover as derived from Sr. No. 5N, 10 and 11 of GSTR 9.

Part 2.1

Reasons for un-reconciled turnover between GSTR 9 and audited Annual Financial Statement.

Part 2.2

7B	Value of exempt, nil rated, non-GST, and no-supply turnover.
7C	Value of supplies for which tax wasn’t paid.
7D	Reverse charge value for which recipient need to pay taxes.
7E	Difference value between adjustments declared in Table 7A and sum of Table 7B, 7C, and 7D.
7F	Taxable turnover concerning the liability listed in GSTR 9.

Part 2.3

Reasons for un-reconciliation between GSTR 9 and Table 7E.

Part 3

9A to 9O	Enter the Taxable value, Central, State, and Integrated Tax, and Cess (If applicable).
9Q	Amount payable as per Table 9 to Table 11 of GSTR 9.

Part 3.1

Reason for un-reconciliation between Table 9P and Table 9Q.

Part 3.2

Any amount which is payable, but not yet paid due to reasons specified under Table 6, 8, and 10.

Part 4

12 A	ITC availed according to audited Annual Financial Statement. Tax Payers with multiple GSTINs registered under the same PAN should derive this value from audited accounts.
12 B	ITC that was mentioned in earlier financial years, but availed in the current financial year.
12 C	ITC that is mentioned in the current financial year, but will be availed in the next financial year.
12 E	ITC claimed in Table 7J as per GSTR 9.

Part 4.1

Reasons of un-reconciled ITC between Table 12D and new ITC availed in GSTR 9.

Part 4.2

4A to 14 Q	Value, Amount of Total ITC, and Amount of eligible ITC availed for each category of expenses.
14S	Net ITC declared in Table 7J of GSTR 9.

Part 4.3

Reason for un-reconciled ITC between Table 14R and Table 14S.

Part 4.4

Any amount which is payable due to reasons mentioned in Table 13 and 15

Part 5

Auditor’s recommendations on your additional tax liability due to non-reconciliation. Auditor has to enter the taxable value, Central, State, and Integrated Tax, and Cess value (if applicable) for different categories.