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S.No
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Document type
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Document dated
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Reported in GSTR1/3B
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To be Reported in GSTR 9 at
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To be Reported in GSTR 9C at
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1
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CN
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F.Y. 2017-18
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F.Y. 2017-18
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B2C- Table 4A
B2B- Table 4I
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2
|
F.Y. 2017-18
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F.Y. 2018-19
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Table 11
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3
|
F.Y. 2018-19 pertaining to supplies of F.Y. 2017-18
(Provision made in BoA in 2017-18)
|
F.Y. 2018-19
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Table 11
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FY 17-18 - Table 5E if impact not considered in Table 5A.
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4
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F.Y. 2018-19 pertaining to supplies of F.Y. 2017-18 (Accounted in BoA in 2018-19)
|
F.Y. 2018-19
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Will not appear in GSTR-9 of FY 2017-18.
Will become part of GSTR-9 of F.Y 2018-19 in Table 4I.
|
Will not appear in GSTR-9C of FY 2017-18.
Will become part of table 5A in GSTR-9C of F.Y. 2018-19.
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5
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Financial CN
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F.Y. 2017-18
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NA
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NA
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Table 5J - if impact not considered in Table 5A.
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6
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F.Y. 2018-19 but provision made in F.Y.2017-18
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NA
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NA
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Table 5J - if impact not considered in Table 5A.
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7
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F.Y. 2018-19 but booked in F.Y.2018-19
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NA
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NA
|
Table 5J of GSTR-9C 2018-19
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8
|
DN
|
F.Y. 2017-18
|
F.Y. 2017-18
|
B2C- Table 4A
B2B- Table 4J
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9
|
F.Y. 2017-18
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F.Y. 2018-19
|
Table 10
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10
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F.Y. 2018-19 relating to supply of F.Y.2017-18 and provisioned in BoA in F.Y.2017-18
|
F.Y. 2018-19
|
Table 10
|
Table 5O if impact not considered in Table 5A.
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11
|
F.Y. 2018-19 relating to supply of F.Y.2017-18 and accounted in BoA in 2018-19
|
F.Y. 2018-19
|
Will become part of GSTR-9 of F.Y.2018-19 table 4J.
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Will become part of GSTR-9C of F.Y. 2018-19 in table 5A
|
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H
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Role
of chartered accountant or a cost accountant in certifying
reconciliation statement: There are apprehensions that the chartered
accountant or cost accountant may go beyond the books of account in
their recommendations under FORM GSTR-9C. The GST Act is clear in this
regard. With respect to the reconciliation statement, their role is
limited to reconciling the values declared in annual return (FORM
GSTR-9) with the audited annual accounts of the taxpayer.
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I
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Turnover
for eligibility of filing of reconciliation statement: It may be noted
that the aggregate turnover i.e. the turnover of all the registrations
having the same Permanent Account Number is to be used for determining
the requirement of filing of reconciliation statement. Therefore, if
there are two registrations in two different States on the same PAN, say
State A (with turnover of Rs. 1.2 Crore) and State B (with turnover of
Rs.. 1 Crore) they are both required to file reconciliation statements
individually for their registrations since their aggregate turnover is
greater than Rs. 2 Crore. The aggregate turnover for this purpose shall
be reckoned for the period July, 2017 to March, 2018.
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J
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Treatment
of Credit Notes / Debit Notes issued during FY 2018-19 for FY 2017-18:
It may be noted that no credit note which has a tax implication can
be issued after the month of September 2018 for any supply pertaining to
FY 2017-18; a financial/commercial credit note can, however, be issued.
If the credit or debit note for any supply was issued and declared in
returns of FY 2018-19 and the provision for the same has been made in
the books of accounts for FY 2017-18, the same shall be declared in Pt. V
of the annual return. Many taxpayers have also represented that there
is no provision in Pt. II of the reconciliation statement for adjustment
in turnover in lieu of debit notes issued during FY 2018-19 although
provision for the same was made in the books of accounts for FY 2017-18.
In such cases, they may adjust the same in Table 5O of the
reconciliation statement in FORM GSTR-9C.
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K
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Duplication
of information in Table 6B and 6H: Many taxpayers have represented
about duplication of information in Table 6B and 6H of the annual
return. It may be noted that the label in Table 6H clearly states that
information declared in Table 6H is exclusive of Table 6B. Therefore,
information of such input tax credit is to be declared in one of the
rows only.
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L
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Reconciliation
of input tax credit availed on expenses: Table 14 of the reconciliation
statement calls for reconciliation of input tax credit availed on
expenses with input tax credit declared in the annual return. It may be
noted that only those expenses are to be reconciled where input tax
credit has been availed. Further, the list of expenses given in Table 14
is a representative list of heads under which input tax credit may have
been availed. The taxpayer has the option to add any head of expenses.
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