GSTR 9C for FY 2017-18 Professional excel template v2

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GSTR 9C : Reconciliation Statement & Certification- Format

Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 of the CGST Act, and shall furnish a copy of the audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C

Due Date Extensions – GSTR-9C

The due date for Form GSTR-9 and GSTR-9C has been again pushed to 5th and 7th of February 2020 by CBIC notification as follows:

1) 5th February 2020:
Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh,
Uttarakhand

2) 7th February 2020:

Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh,Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal and Other Territory

The States or Union Territories have been regrouped as follows:

The date for filing GSTR-9 and GSTR-9C for all States or Union Territories earlier due on 3rd February 2020 has been pushed to 7th February 2020, except Tamil Nadu. The due date in Tamil Nadu is extended to 5th February 2020.

The date for filing GSTR-9 and GSTR-9C for all States or Union Territories earlier due on 5th February 2020 remains unchanged except for the addition of Ladakh. The due date for the state of Himachal Pradesh is now pushed to 7th February 2020. Also, the due date for taxpayers in Uttar Pradesh, earlier being 7th February 2020 is now preponed to 5th February 2020.

The last date of 7th February 2020 is unchanged for the remaining States or Union Territories earlier falling under this group, with the addition of Himachal Pradesh and removal of Uttar Pradesh.

Contents of form GSTR-9C?

The GSTR-9C consists of two main parts:

Part-A: Reconciliation Statement
Part-B: Certification

Part-A: Reconciliation Statement

The Reconciliation Statement is divided into five parts as follows:

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: Certification

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Format of GSTR-9C: Click here to download