GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

GSTR-9 & GSTR-9C

F.Y. 2022-23

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

A N N U A L R E T U R N – G S T R - 9
R E C O . S T A T E M E N T – G S T R - 9 C
INFORMATION RETURN – GSTR-9 & GSTR-9C

Information Return Impact on Electronic Ledgers

GSTR-9 / GSTR-9C is Information Return where ONLY past Filing of GSTR-9 / GSTR-9C (even if additional liability is declared)
transactions (i.e. FY 2022-23) are reported in a desired structure. will not change any Electronic Ledgers namely

➔ It cannot be used for Claiming Refund or Claiming ITC of past ➔ Electronic Liability Ledger
transactions (i.e. FY 2022-23).
➔ Electronic Credit Ledger
➔ It cannot be also used for Paying Output Tax or Reversing ITC
of past transactions (i.e. FY 2022-23).
➔ Electronic Cash Ledger
However, additional liability for the FY 2022-23 NOT declared
in GSTR-1 and GSTR-3B may be declared in GSTR-9/GSTR-9C.

(i) Short Payment of Output Tax not declared in GSTR-3B (Such Output may or may not have been declared in GSTR-1): Such information
shall be declared in Annual Return. Tax and Interest shall be paid through DRC-03. However, NO Penalty under Section 73 of CGST Act,
2017 shall be levied.
(Point (a) and Point (b) of Press Release dated 3rd July 2019)

(ii) Excess Payment of Output Tax declared in GSTR-3B (Such Output have NOT been declared in GSTR-1): Such information shall be
declared in Annual Return. Refund may be applied through RFD-01A.
(Point (b) of Press Release dated 3rd July 2019)

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

SOURCE OF INFORMATION REPORTED IN GSTR-9

Option 1: Books Option 2: GSTR-3B + DRC 03

Data for GSTR-9 may be presented on the basis of details reported Data for GSTR-9 may be presented on the basis details reported in
in Audited Financial Statements GSTR-3B Return whether in FY 2022-23 or in FY 2022-23 (including
Taxes paid by DRC-03)
Limited information will be presented in GSTR-9C if the GSTR-9 is More information will be presented in GSTR-9C if the GSTR-9 is
based on Books (in terms of reconciliation) based on GSTR-3B and DRC 03 (in terms of reconciliation)

SOURCE OF INFORMATION REPORTED IN GSTR-9C

Reconciliation between

GSTR-9 & Audited Financial Statements

Data from GSTR-3B (GSTR-1/2A OR 2B) + GST Adjustments Data from Books of Accounts

Data as required by GST law will be declared in GSTR-9 Data may not be as per GST law in Books of Accounts

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

P R O V I S I O N S
PROVISIONS FOR GST ANNUAL RETURN AND GST RECONCILIATION STATEMENT

Section 44 Section 44
GST Annual Return GST Reconciliation Statement
Registered Person
Aggregate Turnover during FY more than
Registered Person
Rs.2 Crores
Regular Dealer – GSTR-9
– GSTR-9C
Who?
Reconciliation Statement (GSTR-9C) is
Annual Return (GSTR-9) is applicable ONLY for Registered Dealer whose
applicable ONLY for Registered Dealer
Aggregate Turnover (during FY 2022-23 crosses Rs.2 Crores
whose Aggregate Turnover during FY
2022-23 crosses Rs.5 Crores
Due-Date – 31st December of Next FY
Due-Date – 31st December of Next FY
When? For FY 2022-23 → Due-Date is 31st
For FY 2022-23 → Due-Date is 31st December 2023
December 2023
Late Fees for Late Filing
Turnover CGST SGST Maximum
Late Fees for Late Filing**
0.04% of GSTIN
What if not View 1: Same Late Fees as GSTR-9 is
AATO up to 5 Cr Rs.25/Day Rs.25/Day TO
filed or incomplete without GSTR-9C
0.04% of GSTIN
belatedly View 2: General Penalty u/s 125 (Rs.25,000
AATO > 5 Cr up to 20 CR Rs.50/Day Rs.50/Day TO
filed? + Rs.25,000)
AATO > 20Cr Rs.100/Day Rs.100/Day 0.25% of GSTIN TO
View 3: No Penalty

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 GSTR 9 TURNOVER COMPUTATION

SN Turnover Amount

Turnover as in 1,76,00,000.00
1 Income Tax Profit & Loss A/c

Fixed Assets Sales 16,00,000.00

2 (Depreciation statement)

Advances on which tax has been paid 9,00,000.00

3 Current Liability
(Buyer Advance)

Total 2,01,00,000.00
 GSTR 9 TURNOVER COMPUTATION
SN Turnover Amount
Turnover as in 1,76,00,000.00
1 GSTR 3B and 1

Duty Drawback 16,00,000.00

2
Non GST Supply
Export Price Fluctutation 9,00,000.00
3
Non GST Supply
Interest On Sb Account 2,00,000.00
4
Non GST Supply
Interest On FD Account 5,00,000.00
5
Non GST Supply
Total 2,08,00,000.00
 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)
(iii)Short Claim of Input Tax Credit not declared in GSTR-3B: Such ITC cannot be claimed through Annual Return.
(Point (b) of Press Release dated 3rd July 2019)

(iv)Excess Claim of Input Tax Credit over declared in GSTR-3B: Such ITC may be paid through DRC-03.
(Point (b) of Press Release dated 3rd July 2019)

STRUCTURE OF GSTR-9 and GSTR-9C

GSTR-9

Part I Part II Part III Part IV Part V Part VI

Basic Info. Liability Input Tax Credit Tax Paid Details Adjustments Other Info.

Table 1-3 Table 4-5 Table 6-8 Table 9 Table 10-14 Table 15-19

GSTR-9C – PART A

Part I Part II Part III Part IV Part V

Basic Details Turnover Recon. Recon. of Tax Paid Input Tax Credit Recon. Auditor’s Recom.

Table 1-4 Table 5-8 Table 9-11 Table 12-16 Table

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

TURNOVER AND OUTPUT TAX

GSTIN WISE TURNOVER AND OUTPUT TAX IN GSTR-9

Supply on which Tax is payable Supply on which Tax is NOT payable

Break Up of Table 4 of GSTR-9 Break Up of Table 5 of GSTR-9

Table Particulars Table Particulars
4A B2C (Inv. + DN - CN +/- Adj.) in GSTR-1 of FY 21-22 5A
22-23 Exports without Payment in GSTR-1 of FY 22-23
4B B2B (Inv. ONLY) in GSTR-1 of FY 21-22 5B SEZ Supply without Payment in GSTR-1 of FY 22-23
4C Exports on Payment in GSTR-1 of FY 21-22 5C Supplies under RCM (from Supplier’s Point of View) in
4D SEZ Supply on Payment in GSTR-1 of FY 21-22 GSTR-1 of FY 22-23
4E Deemed Exports in GSTR-1 of FY 21-22 5D Exempted
4F Pending Advances as on Mar. 20 in GSTR-1 of FY 21-22 5E Nil Rated
4G RCM in GSTR-1 of FY 21-22 5F Non-GST Supply (including No Supply)
4H Summation of 4A to AG 5G Summation of 5A to 5F
4I-J Credit Note (-) / Debit Note (+) for 4B to 4E in GSTR-1 of
5H-I Credit Note (-) / Debit Note (+) for 5A to 5F in GSTR-1 of
FY 21-22 FY 21-22
4K-L Amendments (+/-) in GSTR-1 of FY 21-22 (impacting 5J-K Amendments (+/-) in GSTR-1 of FY 21-22 (impacting
Value / Tax ONLY) Value / Tax ONLY)
4M Summation of 4I to AL 5L Summation of 5H to 5K
4N 4H + 4M (Taxable TO including RCM and Pending 5M 5G + 5L (Exempt TO)
Advances) 5N 4N + 5M – 4G (Total TO excluding RCM but including
Pending Advances)
5H-5K FOR FY 2022-23 → OPTIONAL TABLES
5D-5E FOR FY 2022-23 → EITHER SEPARATELY REPORT SUPPLIES AS EXEMPTED & NIL RATED OR REPORT
CONSOLIDATED INFORMATION FOR ALL THESE 3 HEADS IN THE “EXEMPTED” ROW ONLY

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

REPORTING OF GST TURNOVER & OUTPUT IN GSTR-9

GST - TURNOVER & OUTPUT

Tax Paid in GSTR-3B and reported in Tax Paid in GSTR-3B and reported in Not reported in GSTR-3B Return
April 2022 Return to March 2023 April 2023 Return to September 2023
Return Return Tax is still payable
Table 4 of GSTR-9 (Taxable) Table 10 / 11 of GSTR-9 (Taxable) Table 4 of GSTR-9 (Taxable)
Increase liability in Table 9 and Pay
by DRC-03*

Table 5 of GSTR-9 (Exempt) Table 5 of GSTR-9 (Exempt) Table 5 of GSTR-9 (Exempt)

*Note: Select “Annual Return” from drop down of DRC-03. Payment to be made ONLY by E-Cash Ledger.

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 (Amount in ₹ in all tables)
Nature of Supplies Taxable Value (₹)
Central Tax State Tax / UT Tax Integrated Tax Cess
1 2 3 4 5 6
4
Details of advances, inward and outward supplies made during the financial year on which tax is payable
A Supplies made to un-registered persons (B2C) 0.00 0.00 0.00 0.00 0.00
B Supplies made to registered persons (B2B) 60,09,187.75 1,50,229.69 1,50,229.69 0.00 0.00
Zero rated supply (Export) on payment of tax (except
C
supplies to SEZs) 4,48,05,783.18 22,53,161.04 0.00
D Supply to SEZs on payment of tax 0.00 0.00 0.00
E Deemed Exports 0.00 0.00 0.00 0.00 0.00

Advances on which tax has been paid but invoice has

F 0.00 0.00 0.00 0.00 0.00
not been issued (not covered under (A) to (E) above)
Inward supplies on which tax is to be paid on reverse
G
charge basis 2,20,245.00 5,506.14 5,506.14 0.00 0.00
H Sub-total (A to G above) 5,10,35,215.93 1,55,735.83 1,55,735.83 22,53,161.04 0.00
Credit Notes issued in respect of transactions
I 0.00 0.00 0.00 0.00 0.00
specified in (B) to (E) above (-)
Debit Notes issued in respect of transactions
J 0.00 0.00 0.00 0.00 0.00
specified in (B) to (E) above (+)
K Supplies / tax declared through Amendments (+) 0.00 0.00 0.00 0.00 0.00
L Supplies / tax reduced through Amendments (-) 0.00 0.00 0.00 0.00 0.00
M Sub-total (I to L above) 0.00 0.00 0.00 0.00 0.00
Supplies and advances on which tax is to be paid (H +
N
M) above 5,10,35,215.93 1,55,735.83 1,55,735.83 22,53,161.04 0.00
 (Amount in ₹ in all tables)
Nature of Supplies Taxable Value (₹) State Tax / UT
Central Tax Integrated Tax Cess
Tax
5 Details of Outward supplies made during the financial year on which tax is not payable
Zero rated supply (Export) without
A
payment of tax 0.00
B Supply to SEZs without payment of tax 0.00
Supplies on which tax is to be paid by
C
recipient on reverse charge basis 0.00
D Exempted 28,68,596.00
E Nil Rated 0.00
F Non-GST supply (includes ‘no supply’) 13,82,140.00
G Sub-total (A to F above) 42,50,736.00
Credit Notes issued in respect of
H
transactions specified in A to F above (-) 0.00
Debit Notes issued in respect of
I
transactions specified in A to F above (+) 0.00
Supplies declared through Amendments
J
(+) 0.00
K Supplies reduced through Amendments (-) 0.00
L Sub-Total (H to K above) 0.00
Turnover on which tax is not to be paid (G
M
+ L above) 42,50,736.00
Total Turnover (including advances) (4N +
N
5M - 4G above) 5,50,65,706.93 1,50,229.69 1,50,229.69 22,53,161.04 0.00
GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

REPORTING OF TURNVOER

ENTITY’S TURNOVER (PAN BASED)

GSTIN 1 TURNOVER GSTIN 2 TURNOVER

April 2022 to March 2023 Turnover April 2022 to March 2023 Turnover
As per Books As per GST Valuation Rules
GSTIN Wise
Report in Table 5 of GSTR-9C

Reconcile with Table 4 + Table 5 + Table 10 – Table 11 of GSTR-9

Taxable Turnover Exempt Turnover

Table 4 Table 5
+ +
Table 10 Table 10
- +
Table 11 Table 11

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

REPORTING OF RCM TURNOVER IN GSTR-9

GST RCM TURNOVER

RCM Tax Paid and RCM ITC Claimed RCM Tax Paid and RCM ITC Claimed in Not reported in GSTR-3B Return
in GSTR-3B and reported in April 2022 GSTR-3B and reported in April 2023
Return to March 2023 Return Return to October 2023 Return RCM Tax is still payable
Table 4G of GSTR-9 Table 4G of GSTR-9 Table 4G of GSTR-9
(RCM Output – Value and Tax) (RCM Output – ONLY Value) (RCM Output –Value & Tax)
Table 10 of GSTR-9 Increase liability in Table 9 and Pay
(RCM Output – ONLY Tax) by DRC-03*

Table 6C / 6D / 6F of GSTR-9 Table 13 of GSTR-9 RCM ITC cannot be

(RCM ITC) (RCM ITC) Claimed (Debatable)

Table 4G of GSTR-9 of FY 23-24

**ICAI Guide on Annual Return Point (g) of Press Release dated
(RCM Output – Value and Tax)
on 30th May 2019 – Declare RCM 3rd July 2019 – RCM Output &
Output Value in Table 4G and RCM ITC of FY 2022-23 paid &
RCM Output Tax in Table 10. claimed in FY 2023-24 shall be
Table 6C / 6D / 6F of GSTR-9 of FY 22-23
Declare RCM ITC in Table 13. reported in Annual Return of FY
(RCM ITC)

*Note: Select “Annual Return” from drop down of DRC-03. Payment to be made ONLY by E-Cash Ledger.

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

INPUT TAX CREDIT

GSTIN WISE ITC

COMPARISON OF SUMMATION OF
ITC IN GSTR-3B & ITC IN GSTR-2A ITC IN GSTR-3B & ITC DIRECTLY IN E-CREDIT LEDGER

Break Up of Table 8 Break Up of Table 6 Break Up of Table 7

Table Particulars Table Particulars Table Particulars
8A ITC in GSTR-2A 6A ITC in Table 4A of GSTR-3B of 21-22 7A ITC Reversal - Rule 37 (180
Table 6I (ITC availed in 22-23) 6B ITC of I/CG/IS in GSTR-3B of 21-22 days) in GSTR-3B of 22-23
8B ITC availed in 22-23 6C RCM ITC of I/CG/IS (Unreg. 7B ITC Reversal - Rule 39 (ISD) in
8C Difference (8A – 8B – 8C) Suppliers) in GSTR-3B of 21-22 GSTR-3B of 22-23
8D ITC available but not availed 6D RCM ITC of I/CG/IS (Reg. 7C ITC Reversal - Rule 42 (Com.
8E ITC available but ineligible Suppliers) in GSTR-3B of 21-22 I/IS) in GSTR-3B of 22-23
8F 6E IGST ITC availed of Import of I/CG 7D ITC Reversal - Rule 43 (Com.
8G IGST Paid on Import of Goods in GSTR-3B of 21-22 & 22-23 CG) in GSTR-3B of 22-23
8H IGST ITC availed on Import of 6F RCM ITC of Import of IS in GSTR-3B 7E ITC Reversal - Section 17(5) in
Goods of 21-22 & 22-23 of 21-22 GSTR-3B of 22-23
8I Difference (8G – 8H) 6G ITC of ISD in GSTR-3B of 22-23 7F-G Reversal TRAN I & II in GSTR-
8J ITC available but not availed 6H ITC reclaimed in GSTR-3B of 21-22 3B of 22-23
8K ITC lapsed (8E+8F+8J) 6I Summation of 6B to 6H 7H Other Reversals (ITC-03)
6J 6I – 6A 7I Summation of 7A to 7H (Total
6K-L TRAN I & II ITC Reversal)
6M Any Other ITC (ITC-01/02) 7J 6O – 7I (Net ITC available)
6N Summation of 6K to 6M
6O 6I + 6N (Total ITC Availed)

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 (Amount in ₹ in all tables)
Description Type
Central Tax State Tax / UT Tax Integrated Tax Cess
6 Details of ITC availed during the financial year

Total amount of input tax credit availed through FORM GSTR-3B ( sum
A
total of Table 4A of FORM GSTR-3B)
11,74,509.73 11,74,509.73 58,907.76 0.00
Inputs 6,67,890.59 6,67,890.59 15,646.76 0.00
Inward supplies (other than imports and inward
B supplies liable to reverse charge but includes Capital Goods 34,761.00 34,761.00 0.00 0.00
services received from SEZs)
Input Services 4,66,352.00 4,66,352.00 43,261.00 0.00
Inputs 5,506.14 5,506.14 0.00 0.00
Capital Goods 0.00 0.00 0.00 0.00
Inward supplies received from unregistered
C persons liable to reverse charge (other than B
above) on which tax is paid & ITC availed Input Services

0.00 0.00 0.00 0.00

Inputs 0.00 0.00 0.00 0.00
Capital Goods 0.00 0.00 0.00 0.00
Inward supplies received from registered persons
D liable to reverse charge (other than B above) on
which tax is paid and ITC availed Input Services

0.00 0.00 0.00 0.00

Inputs 0.00 0.00
E Import of goods (including supplies from SEZs)
Capital Goods 0.00 0.00
F Import of services (excluding inward supplies from SEZs) 0.00 0.00
G Input Tax credit credit received from ISD 0.00 0.00 0.00 0.00
Amount of ITC reclaimed (other than B above) under the provisions of the
H
Act 0.00 0.00 0.00 0.00
I Sub-total (B to H above) 11,74,509.73 11,74,509.73 58,907.76 0.00
J Difference (I- A above) 0.00 0.00 0.00 0.00
K Transition Credit through TRAN-1 (including revisions, if any) 0.00 0.00
L Transition Credit through TRAN-2 0.00 0.00
M Any other ITC availed but not specified above 0.00 0.00 0.00 0.00
N Sub-total (K to M above) 0.00 0.00 0.00 0.00
O Total ITC availed (I + N above) 11,74,509.73 11,74,509.73 58,907.76 0.00
 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

6B FOR FY 2022-23 →
REPORT THE BREAKUP OF ITC AS CAPITAL GOODS & REMAINING AMOUNT AS FOLLOWS.
OPTION TO EITHER REPORT THE REMAINING AMOUNT AS INPUTS & INPUT SERVICES OR
REPORT THE REMAINING AMOUNT UNDER “INPUTS” ROW ONLY.
6C-6D FOR FY 2022-23 →
OPTION TO EITHER REPORT TABLE 6C AND TABLE 6D SEPARATELY OR
REPORT THE CONSOLIDATED DETAILS OF TABLE 6C AND 6D IN TABLE 6D ONLY.
7H FOR FY 2022-23 →
OPTION TO EITHER FILL INFORMATION ON REVERSALS SEPARATELY IN TABLE 7A TO 7E OR
REPORT THE ENTIRE AMOUNT OF REVERSAL UNDER TABLE 7H ONLY.

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 (Amount in ₹ in all tables)
Description
Central Tax State Tax / UT Tax Integrated Tax Cess

7 Details of ITC Reversed and Ineligible ITC for the financial year
A As per Rule 37 - 180 days 0.00 0.00 0.00 0.00
As per Rule 39 –
B
ITC distributed by the ISD 0.00 0.00 0.00 0.00
As per Rule 42 - Purchase
C
partly for exempted supply and
partly for taxable supply 0.00 0.00 0.00 0.00
As per Rule 43 – Capital Goods

D partly for exempted supply and

partly for taxable supply
0.00 0.00 0.00 0.00
As per section 17(5)
E
blocked credit - Car 0.00 0.00 0.00 0.00
F Reversal of TRAN-1 credit 0.00 0.00
G Reversal of TRAN-2 credit 0.00 0.00
H1 Reversal 27,496.35 27,496.35 0.00 0.00
Total ITC Reversed (Sum of A to H
I
above) 27,496.35 27,496.35 0.00 0.00
Net ITC Available for Utilization (6O -
J
7I) 11,47,013.38 11,47,013.38 58,907.76 0.00
 (Amount in ₹ in all tables)
Description
Central Tax State Tax / UT Tax Integrated Tax Cess
8 Other ITC related information
A ITC as per GSTR-2A (Table no 3 & 5 thereof ) 12,48,159.31 12,48,159.31 59,090.39 0.00
B ITC as per sum total of 6(B) and 6(H) above 11,69,003.59 11,69,003.59 58,907.76 0.00
ITC on inward supplies received during the
C financial year but availed in the next financial year
upto specified period – Table 13
1,399.00 1,399.00 175.00 0.00
D Difference [A-(B+C)] 77,756.72 77,756.72 7.63 0.00
E ITC available but not availed 0.00 0.00 0.00 0.00
F ITC available but ineligible 77,756.72 77,756.72 0.00 0.00
IGST paid on import of goods (including supplies
G
from SEZ) 0.00 0.00 0.00 0.00
IGST credit availed on import of goods (as per 6(E)
H
above) 0.00 0.00 0.00 0.00
I Difference (G-H) 0.00 0.00 0.00 0.00
ITC available but not availed on import of goods
J
(Equal to I) 0.00 0.00 0.00 0.00
Total ITC to be lapsed in current financial year (E +
K
F + J) 77,756.72 77,756.72 0.00 0.00
 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

REPORTING OF INPUT TAX CREDIT IN GSTR-9

ITC OF FY 2022-23

ITC of 2022-23 reported in April 2023 Not reported in GSTR-3B Return

ITC of 2022-23 reported in April 2022
Return to Oct 2023 Return(Filed
Return to March 2023 Return
before 30/11/2023) ITC yet to be availed / reversed
Table 6 of GSTR-9 (Availment) Table 13 of GSTR-9 (Availment) (Availment is NOT possible)

Table 7 of GSTR-9 (Reversal) Table 12 of GSTR-9 (Reversal) Table 7 of GSTR-9 (Reversal)

New GSTR 3B Reporting format

Notification 14/2022 CT Read along with Circular no. 170/02/2022-GST dated 6th July 2022
S.No Particulars Declared in
1 GSTR 2B on that Current month Table 4 A (5)
2 GSTR 2B on Previous month, Claimed in Table 4 A (5) & Table 4 D (1)
Current month
3 Permanent Reversal - Sec 17(5), Rule 42 /43 Table 4 B (a)
4 Temporary Reversal – Only in GSTR 2B on Table 4 B (b)
Current Month, Rule 37 Etc

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 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

GSTIN WISE OUTPUT IN GSTR-9C

Reconciliation of Tax and Other Liability Reasons for Reconciliation

Break Up of Table 9 of GSTR-9C Break Up of Table 10 of GSTR-9C

Table Particulars Table Particulars
9A to 9K Tax Payable (0.10%, 0.25%, 3%, 5%, 12%, 18% & 28%) 10 Reasons for Unreconciled Payment of Tax
9L to 9O and RCM Tax Payable (5%, 12%, 18% & 28%)
9P Interest, Late Fees, Penalty and Others
Total Payable (9A to 9O)
9Q Total Payable as per GSTR-9 (9 + 10 – 11 of GSTR-9)
9R Unreconciled Payment (9P – 9Q)

Page 20
Pt. IV Details of tax paid as declared in returns filed during the financial year
Paid through ITC (₹)

Tax Payable Paid through

9 Description State Tax / UT Integrated
(₹) Cash (₹) Central Tax Cess
Tax Tax

Integrated
A
Tax
22,53,161.00 0.00 10,45,862.00 11,52,539.00 54,760.00

B Central Tax
1,55,738.00 5,508.00 1,50,230.00 0.00

C State/UT Tax
1,55,738.00 5,508.00 1,50,230.00 0.00
D Cess 0.00 0.00 0.00
E Interest 0.00 0.00
F Late fee 50.00 50.00
G Penalty 0.00 0.00
H Other 0.00 0.00
 10,11,12&13 Particulars of the transactions for the financial year declared in returns of the next
Pt. V
financial year till the specified period
(Amount in ₹ in all tables)
Taxable Value
Description State Tax / Integrated
(₹) Central Tax Cess
UT Tax Tax
Supplies / tax declared through
10 Amendments (+) (net of debit
notes) 4,53,307.62 0.00 0.00 22,665.38 0.00
Supplies / tax reduced through
11 Amendments (-) (net of credit
notes) 0.00 0.00 0.00 0.00 0.00
Reversal of ITC availed during
12
previous financial year 0.00 0.00 0.00 0.00
ITC availed for the previous
13
finanical year – Table 8 C 1,399.00 1,399.00 175.00 0.00

Total turnover (5N+10-11) 5,55,19,014.55 1,50,229.69 1,50,229.69 22,75,826.42 0.00

 Differential tax paid on
14 account of declaration in 10
& 11 above
Payable
Description Paid (₹)
(₹)
A Integrated Tax 0.00 22,665.38
B Central Tax 0.00 0.00
C State/UT Tax 0.00 0.00
D Cess 0.00 0.00
E Interest 0.00 0.00
 Particulars of Demands and Refunds

(Amount in ₹ in all tables)

15 Details Central State Tax / Integrated Late Fee

Cess Interest Penalty
Tax UT Tax Tax / Others

A Total Refund claimed 0.00 0.00 0.00 0.00

B Total Refund sanctioned 0.00 0.00 0.00 0.00
C Total Refund Rejected 0.00 0.00 0.00 0.00
D Total Refund Pending 0.00 0.00 0.00 0.00
E Total demand of taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00

F Total taxes paid in respect of E above

0.00 0.00 0.00 0.00 0.00 0.00 0.00

G Total demands pending out of E above

0.00 0.00 0.00 0.00 0.00 0.00 0.00
Pt. VI Other Information
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on
approval basis
(Amount in ₹ in all tables)
16 Details Taxable State Tax / Integrated
Central Tax Cess
Value UT Tax Tax

A Supplies received from Composition taxpayers

0.00

B Deemed supply under Section 143

0.00 0.00 0.00 0.00 0.00

C Goods sent on approval basis but not returned

0.00 0.00 0.00 0.00 0.00
 Pt. VI TABLE NO 17 HSN wise summary of outward supplies
Is supply
eligible
for
HSN Code Description UQC Total quantity Taxable value(₹) Rate of Tax(%) Integrated Tax(₹) Central Tax(₹) State/UT Tax(₹) Cess(₹)
concessi
onal rate
of tax
39269069 OTHER ARTICLES OF PLASTICS
KGS AND ARTICLES
1,366.00
OF OTHER MATERIALS
99,317.41OF HEADINGS
No 3901 TO18.00
3914- OTHER17,874.99
: HANGERS : OTHER0.00 0.00 0.00
5202 COTTON WASTE (INCLUDINGPCS YARN WASTE 865.00
AND GARNETTED43,250.00
STOCK) No 5.00 0.00 1,081.25 1,081.25 0.00
61033200 MENS OR BOYS SUITS, ENSEMBLES,
PCS JACKETS,
3,168.00
BLAZERS, TROUSERS,
16,95,069.00
BIB AND
No BRACE OVERALLS,
5.00
BREECHES84,752.00
AND SHORTS (OTHER0.00THAN SWIM WEAR),
0.00 KNITTED
0.00 OR CR
61033990 MENS OR BOYS SUITS, ENSEMBLES,
NOS JACKETS,
20.00
BLAZERS, TROUSERS,
7,466.83
BIB AND
No BRACE OVERALLS,
5.00
BREECHES AND373.00
SHORTS (OTHER
0.00THAN SWIM WEAR),
0.00 KNITTED
0.00 OR CR
61034200 MENS OR BOYS SUITS, ENSEMBLES,
NOS JACKETS,
1,120.00
BLAZERS, TROUSERS,
2,88,465.00
BIB AND
No BRACE OVERALLS,
5.00
BREECHES14,423.00
AND SHORTS (OTHER0.00THAN SWIM WEAR),
0.00 KNITTED
0.00 OR CR
61034200 MENS OR BOYS SUITS, ENSEMBLES,
PCS JACKETS,
16,320.00
BLAZERS, TROUSERS,
57,44,614.20
BIB AND
No BRACE OVERALLS,
5.00
BREECHES
2,87,229.36
AND SHORTS (OTHER0.00THAN SWIM WEAR),
0.00 KNITTED
0.00 OR CR
61034990 MENS OR BOYS SUITS, ENSEMBLES,
NOS JACKETS,
7,420.00
BLAZERS, TROUSERS,
17,73,852.26
BIB AND
No BRACE OVERALLS,
5.00
BREECHES88,691.00
AND SHORTS (OTHER0.00THAN SWIM WEAR),
0.00 KNITTED
0.00 OR CR
61045200 WOMENS OR GIRLS SUITS, PCSENSEMBLES,1,476.00
JACKETS, BLAZERS, 6,36,894.00
DRESSES, SKIRTS,
No DIVIDED SKIRTS,
5.00
TROUSERS,31,844.00
BIB AND BRACE OVERALLS,
0.00 BREECHES
0.00AND0.00
SHORTS (OTHE
61045990 WOMENS OR GIRLS SUITS, NOSENSEMBLES, JACKETS,
32.00 BLAZERS, DRESSES,
9,603.64 SKIRTS,
No DIVIDED SKIRTS,
5.00
TROUSERS, BIB480.00
AND BRACE OVERALLS,
0.00 BREECHES
0.00AND0.00
SHORTS (OTHE
61046200 WOMENS OR GIRLS SUITS, PCSENSEMBLES,1,272.00
JACKETS, BLAZERS, 5,21,942.00
DRESSES, SKIRTS,
No DIVIDED SKIRTS,
5.00
TROUSERS,26,097.00
BIB AND BRACE OVERALLS,
0.00 BREECHES
0.00AND0.00
SHORTS (OTHE
61046990 WOMENS OR GIRLS SUITS, NOSENSEMBLES, JACKETS,
57.00 BLAZERS, DRESSES,
16,146.11 SKIRTS,
No DIVIDED SKIRTS,
5.00
TROUSERS, BIB807.00
AND BRACE OVERALLS,
0.00 BREECHES
0.00AND0.00
SHORTS (OTHE
61051020 MENS OR BOYS SHIRTS, PCSKNITTED OR CROCHETED
7,880.00 - OF COTTON
32,50,618.00
: KNIT SHIRTS
No (OTHER THAN5.00T-SHIRTS)1,62,530.00
AND SWEAT SHIRTS, OTHER
0.00 THAN HAND 0.00CROCHETED
0.00
61072100 MENS OR BOYS UNDERPANTS,
PCS BRIEFS, NIGHTSHIRTS,
347.00 PYJAMAS,55,693.00
BATHROBES,No DRESSING GOWNS5.00 AND SIMILAR
2,784.00
ARTICLES, KNITTED
0.00 OR CROCHETED
0.00 - NIGHT
0.00 SHIRTS A
61072990 MENS OR BOYS UNDERPANTS,
NOS BRIEFS, NIGHTSHIRTS,
7,736.00 PYJAMAS,
62,65,687.89
BATHROBES,No DRESSING GOWNS5.00 AND SIMILAR
3,13,281.80
ARTICLES, KNITTED
0.00 OR CROCHETED
0.00 - NIGHT
0.00 SHIRTS A
61083100 WOMENS OR GIRLS SLIPS, NOSPETTICOATS,
10,366.00
BRIEFS, PANTIES, NIGHT
60,70,723.60
DRESSES, NoPYJAMAS, NEGLIGEES,
5.00 BATHROBES,
3,03,526.58
DRESSING GOWNS
0.00 AND SIMILAR
0.00ARTICLES,
0.00 KNITTED
61083990 WOMENS OR GIRLS SLIPS, NOSPETTICOATS,5,189.00
BRIEFS, PANTIES, NIGHT
26,08,345.00
DRESSES, NoPYJAMAS, NEGLIGEES,
5.00 BATHROBES,
1,30,414.00
DRESSING GOWNS
0.00 AND SIMILAR
0.00ARTICLES,
0.00 KNITTED
61091000 T-SHIRTS, SINGLETS ANDNOSOTHER VESTS,
12,023.00
KNITTED OR CROCHETED
32,13,501.30
- OF COTTON
No 5.00 1,60,670.82 0.00 0.00 0.00
61091000 T-SHIRTS, SINGLETS ANDPCSOTHER VESTS,
78,070.00
KNITTED OR CROCHETED
1,43,93,710.62
- OF COTTON
No 5.00 4,35,508.73 1,42,087.95 1,42,087.95 0.00
61099090 T-SHIRTS, SINGLETS ANDNOSOTHER VESTS,
14,452.00
KNITTED OR CROCHETED
38,29,041.36
-OF OTHER
No TEXTILE MATERIALS
5.00 : OTHER
1,91,444.14 0.00 0.00 0.00
61112000 BABIES GARMENTS ANDPCS CLOTHING ACCESSORIES,
1,740.00 KNITTED4,61,918.00
OR CROCHETED No - OF COTTON 5.00 23,095.00 0.00 0.00 0.00
998821 Textile manufacturing services 0.00 2,82,419.75 No 5.00 0.00 7,060.49 7,060.49 0.00
 Table 18
Pt. VI
HSN wise summary of inward supplies

Is supply
eligible for
HSN Descriptio Taxable Rate of Integrate Central State/UT
UQC Total quantity concessio Cess(₹)
Code n value(₹) Tax(%) d Tax(₹) Tax(₹) Tax(₹)
nal rate of
tax
 TABLE 19
Pt. VI
Late fee payable and paid
S.No Description Payable(₹) Paid(₹)

0.00 0.00
A Central Tax

0.00 0.00
B State/UT Tax
 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

OTHER INFO. IN GSTR-9

Purchase from Composition Dealer,

Refund and Demand Deemed Supply for Goods sent to JW &
Deemed Supply for Goods sent on Approval Basis

Break Up of Table 15 of GSTR-9 Break Up of Table 16 of GSTR-9

Table Particulars Table Particulars
15A Total Refund Claimed 16A Purchase from Composition Dealer
15B (-) Total Refund Rejected 16B Deemed Supply for Goods sent to JW
15C (-) Total Refund Sanctioned 16C Deemed Supply for Goods sent on Approval Basis
15D Total Refund Pending (15A to 15C)
15E Total Demand of Taxes
15F (-) Total Taxes Paid
15G Total Demand Pending (15E to 15F)

15 (ENTIRE) FOR FY 2022-23 → OPTIONAL TABLES

16 (ENTIRE) FOR FY 2022-23 → OPTIONAL TABLES

Page 29
 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

GSTIN WISE ITC IN GSTR-9C

ITC Reconciliation (General) ITC Reconciliation (Special)

Break Up of Table 12 of GSTR-9C Break Up of Table 14 of GSTR-9C

Table Particulars Table Particulars
12A ITC as per Audited AFS of FY 2022-23 14A to Expenses Wise Break Up of ITC (From Purchases of
12B (+) ITC booked in Previous Fin. Year but claimed in FY 14Q Raw Materials to Purchase of Capital Goods)
2022-23 Value, Total ITC Available and Eligible ITC
12C (-) ITC booked in FY 2022-23 but claimed in Subsequent Availed to be reported
Fin. Year 14R Total of Eligible ITC Availed (14A to 14Q)
12D ITC availed as per Audited AFS (12A to 12C) 14S ITC claimed as per GSTR-9 (7J of GSTR-9)
12E ITC claimed as per GSTR-9 (7J of GSTR-9) 14T Unreconciled ITC (14R – 14S)
12F Unreconciled ITC (12D – 12E) Reasons for Unreconciled ITC to be given in
Reasons for Unreconciled ITC to be given in Table 15 of GSTR-9C
Table 13 of GSTR-9C

12B-12C FOR FY 2022-23 → OPTIONAL TABLES

14 (ENTIRE) FOR FY 2022-23 → OPTIONAL TABLES

Page 30
 GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

OTHER INFO. IN GSTR-9

HSN Wise Summary of Inward Supplies

HSN Wise Summary of Outward Supplies
(Only for Inward Supplies having Value 10% or more of Total
(For ALL Outward Supplies)
Value of all Inward Supplies)
-
Break Up of Table 17 of GSTR-9 Break Up of Table 18 of GSTR-9
Table Particulars Table Particulars
17 HSN Code 18 HSN Code
UQC UQC
Total Quantity Total Quantity
Taxable Value Taxable Value
Rate of Tax Rate of Tax
CGST / SGST / IGST / Cess CGST / SGST / IGST / Cess

Late Fees for Late Filing of Annual Return

Table 19 of GSTR-9
Table Particulars
19 CGST – Lower of Rs.100 / day or 0.25% of State TO
SGST – Lower of Rs.100 / day or 0.25% of State TO

17 (ENTIRE) FOR FY 2022-23 → If AATO > Rs.5CR 6 Digit “Mandatory” else 4 Digit
18 (ENTIRE) FOR FY 2022-23 → OPTIONAL TABLES

Page 31
 GSTR 9 AND 9C FOR FY 2022-23

SN Transaction Transactions of FY Reported in GSTR 3B of GSTR 9 GSTR 9C Notes

1 SALES 2022-23 2022-23 4 5Q
2 SALES 2022-23 2023-24 10 5Q
3 SALES 2022-23 NOT YET REPORTED 4 5Q
In 9 Not to disclose in
T4 Excess tax in T9.
4 SALES 2021-22 2022-23 - 10
In 9C Reporting comments in T10
5 SALES 2021-22 NOT YET REPORTED - - 9 & 9 C Not Applicable

6 SALES 2023-24 2022-23 4F 5C 2022-23 Advance recd but billed in

22-23. IN 9C Table 5C as closing
unadjusted advance (+)

2022-23 (Sales is correct. But FY 2022-23 tax excessively paid by

7 SALES 2022-23 4&9 9&10 Rs.6000. In 9 T 4 TV 1L Tax payable
Tax Excess 6000 paid)
12K T9 payable 12K paid 18K . IN 9 C
Disclose as a reconciling difference in
T 9 and 10
8 RCM 2022-23 2022-23 4G 9
To be reported in 23-24
9 RCM 2022-23 2023-24 - -
GSTR 9 & 9 C
10 RCM 2022-23 NOT YET REPORTED 4G 9
T4G Press release dt
11 RCM 2021-22 2022-23 4G 9 03.07.2019 para g
Transactions of 21-22 not
reported in 21-22 and 22-
12 RCM 2021-22 NOT YET REPORTED - - 23, but paid in 23-24 thro
DRC 03. In 9 T 4G of 21-22
. In 9 C T 9 of 21-22
Transactions of 21-22 not
reported in 21-22, 22-23
13 RCM 2021-22 NOT YET REPORTED - - and 23-24 and not yet
paid. In 9 & 9C Not
Applicable
2022-23 Advance recd but
billed in 20-21. IN 9C Table
14 RCM 2023-24 2022-23 4F 5C
5C as closing unadjusted
advance (+)
15 ITC 2022-23 2022-23 6 12&14
In 9C, T 12C & 14 Report
16 ITC 2022-23 2023-24 8C&13 12C&14 as a reconciling difference
In 9 & 9C Not Applicable
ITC NOT YET REPORTED - -
17 2022-23 Time limit lapsed
18 ITC 2021-22 2022-23 6 12&14, 13&15
Transactions of 21-22 not
reported in 21-22 and 22-
19 ITC 2021-22 NOT YET REPORTED - - 23 but paid in 23-24 thro
DRC 03In 9 T 4G of 21-22.
In 9 C T 9 of 21-22.

Net figure reported in

T12 & 14 if reversed
20 ITC Reversal 2022-23 2022-23 7 12&14 in books also If not
reversed in books then diff
to be reported in above
tables
Not to be reported as
difference if not reversed
in books in 21-22. To be
21 ITC Reversal 2022-23 2023-24 12 12&14
reported as diff in T12 &
14 if reversed in books in
21-22 itself
IN 9C Difference in T12 &
22 ITC Reversal 2021-22 2022-23 7 12&14, 13&15 14 Reason to be stated in
T 13 & 15
 GSTR 9 AND 9C 100% SHOULD TALLY IN SOME TABLES
GSTR 9 9C
100% IT SHOULD TALLY,
TAXABLE TO TTO= 4N-4G 7F OTHERWISE DIFFERENCE
TO BE REPORTED
NET ITC 7J 12E 7J=6O-7I
TOTAL TO TTO=5N+10-11 5Q 5N=4N+5M-4G
TAX LIABILITY. AS PER
BOOK VS AS PER 3B. ANY
TAX LIABILITYTL=9+10-11 9
DIFFERENCE REPORTED IN
10

NON EDITABLE TABLES 6A& 8A, 6 A BASE 3B AND 8 A BASE 2A

The data in table 5P of GSTR 9C is matched with 5N+10+11 of GSTR 9.

5N= 4N+5M-4G , It is the value of outward supplies on which tax has been paid excluding RCM.
GST Annual Return (GSTR-9) & GST Reconciliation Statement (GSTR-9C)

THANK YOU!!!

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