GSTR 9C : WIRC GST Helpdesk

GSTR 9C

Provide a few illustrations of unreconciled differences to be reported in Sl. No.8 of FORM GSTR-9C.

Following illustrations can be considered for having the reconciliation differences to be reported in Sl. No.8 of FORM GSTR-9C: Zero-rated supply made by ...

Thu, 13 Jun, 2019 at 7:05 PM

How to validate the details of gross turnover as per books of accounts?

Ideally the ledger accounts for outward tax liability in the books of accounts should be maintained GST rate wise. It minimizes the chances of errors in cl...

Thu, 13 Jun, 2019 at 7:07 PM

How to validate details of deemed supplies and adjust the valuation amount?

In case of deemed supplies under Schedule-I, there can be a situation that tax amount in relation to the said deemed supplies is becoming part of the Tax Li...

Thu, 13 Jun, 2019 at 7:09 PM

Registered person has classified EPC Contract of Solar Power Plants as supply of goods classifiable under Chapter 85 and has reflected it under 5% GST rate. However, throughout country in various advance rulings, the EPC of Solar Power Pla

In case registered person agrees with the contention of the auditor: The EPC of Solar Power Plant should be shown as Works Contract Service under 18% rate....

Thu, 13 Jun, 2019 at 7:11 PM

Due to the nature of business of a registered person, types of supply, complexities of transactions and size of operations, the auditor is unable to identify or comment upon each and every classification of outward and inward supplies. How

The auditor in such a case, may put in his comments in the main Certificate under opinion paragraph (4 or 5, as the case may be). He can state that the class...

Thu, 13 Jun, 2019 at 7:12 PM

Provide some illustrations where non-reconciliation is reported in Table 6 in Form GSTR 9C but shall not require any additional tax payment.

Few illustrations where non-reconciliation is reported in Table 6 in FORM GSTR-9C but shall not require any additional tax payment are as under: Where the...

Thu, 13 Jun, 2019 at 7:14 PM

What is the source of information for filling Sl. No. 12B of FORM GSTR-9C (ITC booked in earlier financial years claimed in current financial year)?

The details for filling Sl. No. 12B of FORRM GSTR-9C shall be drawn from the claims of FORM GST TRAN-I which were booked in earlier periods. This will cont...

Thu, 13 Jun, 2019 at 7:14 PM

Is there a separate reporting to be made in FORM GSTR-9C of ITC accounted in books in the current financial year (i.e. 1-July 2017 to 31-Mar-2018) and not claimed in return in FORM GSTR-3B in 2017-18 but claimed in the next financial year 2

Separate disclosure should be made in Part IV, Sl. No. 12 C of FORM GSTR-9C in respect of all such supplies. This credit can also relate to goods which are ...

Thu, 13 Jun, 2019 at 7:15 PM

What can be the reasons for difference in ITC in FORM GSTR-9C being reported in Part IV Sl. No. 12D ‘ITC availed as per audited financial statements or books of accounts’ and ITC reported in Part IV Sl. No. 12E ‘ITC claimed in Annual Return

The reasons for difference in ITC in FORM GSTR-9C being reported in Part IV Sl. No. 12D & 12E could be as follows: Duplicate ITC incorrectly availed i...

Thu, 13 Jun, 2019 at 7:17 PM

Where should the ineligible ITC identified by an auditor which are claimed as eligible ITC by the registered person in FORM GSTR-3B and in FORM GSTR-9 be reported in FORM GSTR-9C?

Total amount of ITC availed by the registered person will have to be reported in Column 3 of Sl. No. 14 of FORM GSTR-9C and eligible ITC as determined by th...

Thu, 13 Jun, 2019 at 7:19 PM