2
ॢबहर गजट
[सधरण 13 सत बर 2018
“ !प जीएसटआर-9ग
नयम 80(3) देख+
भाग क—समाधान /ववरण
भाग. I
मूलभूत 4यौरे
1
/व6तीय वष8
2
जीएसटआईएन
3क
/व:धक नाम
< ;व>
3ख
<यापार नाम (य=द कोई हो)
<;व>
4
@या आप Aकसी अ:धनयम के अधीन Aकसी संपरCा के दायी हD ? <<कृपया /वन=द8Fट कर+>>
(सभी सारGणयH म+ रकम !पए म+)
भाग. II
वा/ष8क Iरटन8 (जीएसटआर-9) म+ घो/षत आवत8 स=हत वा/ष8क संपरKCत /व6तीय /ववरण म+ घो/षत आवत8 का
समाधान
5
सकल आवत8 का समाधान
क
राLय/संघराLयCेM के लए संपरKCत /व6तीय /ववरणH के अनुसार आवत8 (िजसके
अPतग8त नया8त भी हD) (उसी ;थायी लेखा संयांक के अधीन बहु-जीएसटआईएन
यूनटH के लए आवत8 वा/ष8क संपरKCत /व6तीय /ववरण से ाSत Aकया जाएगा)
ख
/व6तीय वष8 के आरभ म+ Tबना तैयार Aकए गए Tबल का राज;व
(+)
ग
/व6तीय वष8 कV समािSत पर असमायोिजत अ:Wम
(+)
घ
अनुसूची-1 के अधीन समझा गया दाय
(+)
ङ
/व6तीय वष8 कV समािSत के प[चात् जार साख पM, AकPतु जो वा;त/वक Iरटन8
म+ पIरलKCत हD
(+)
च
<यापार ब]ा, िजनका संपरKCत वा/ष8क /व6तीय /ववरण म+ लेखा जोखा
=दया गया है, Aकंतु माल और सेवा कर के अधीन अनु_ेय नहं है
(+)
छ
अ ैल, 2017 से जून, 2017 तक आवत8
(-)
ज
/व6तीय वष8 कV समािSत पर Tबना तैयार Aकए गए Tबल वाला राज;व
(-)
झ
/व6तीय वष8 के आरभ म+ असमायोिजत अ:Wम
(-)
ञ
वा/ष8क संपरKCत /व6तीय /ववरण म+ लेखा-जोखा =दए गए साख पM, AकPतु जो
माल और सेवा कर के अधीन अनु_ेय नहं है
(-)
ट
एसईजेड यूनटH cवारा डीटए यूनटH तक माल के दाय के मdे समायोजन
(-)
ठ
कंपोिजशन ;कVम के अधीन अव:ध के लए आवत8
(-)
ड
धारा 15 और तgीन बनाए गए नयमH के अधीन आवत8 म+ समायोजन
(+/-)
ढ
/वदेशी मुiा उतार-चढ़ाव के कारण आवत8 म+ समायोजन
(+/-)
ण
उपरो@त सूचीबg न Aकए गए कारणH से आवत8 म+ समायोजन
(+/-)
त
उपरो@त समायोजनH के प[चात् वा/ष8क आवत8
<;व>
थ
वा/ष8क Iरटन8 (जीएसटआर-9) म+ यथाघो/षत आवत8
द
असमाधानकृत आवत8 (थ-त)
एट1
6
वा/ष8क सकल आवत8 म+ असमाधानकृत अPतर के लए कारण
क
कारण 1
<<पाठ>>
ख
कारण 2
<<पाठ>>
3
ॢबहर गजट
[सधरण 13 सत बर 2018
ग
कारण 3
<<पाठ>>
7
कराधेय आवत8 का समाधान
क
समायोजन के प[चात् वा/ष8क आवत8 (उपरो@त 5त से)
<;व>
ख
छूट ाSत, शूPय दर, गैर माल और सेवा कर दायH, दाय नहं आवत8 का मूkय
ग
कर के संदाय के Tबना शूPय दर दाय
घ
ऐसे दाय, िजन पर कर का संदाय तलोम भार आधार पर ािSतकता8 cवारा Aकया
जाना है।
ङ
उपरो@त समायोजनH के अनुसार कराधेय आवत8 (क – ख – ग – घ)
<;व>
च
वा/ष8क Iरटन8 (जीएसटआरएन-9) म+ घो/षत दाय6व के अनुसार कराधेय आवत8
छ
असमाधानकृत कराधेय आवत8 (च-ङ)
एट 2
8
कराधेय आवत8 म+ असमाधानकृत अPतर के लए कारण
क
कारण 1
<<पाठ>>
ख
कारण 2
<<पाठ>>
ग
कारण 3
<<पाठ>>
भाग. III
संद6त कर का समाधान
9
दर-वार दाय6व तथा उस पर संदेय रकम का समाधान
संदेय कर
वण8न
कराधेय मूkय
केPiय
कर
राLय कर/संघ
राLयCेM कर
एकVकृत कर
उपकर, य=द
लागू हो
1
2
3
4
5
6
क
5%
ख
5% (आरसी)
ग
12%
घ
12% (आरसी)
ङ
18%
च
18% (आरसी)
छ
28%
ज
28% (आरसी)
झ
3%
ञ
0.25%
ट
0.10%
ठ
4याज
ड
/वलब शुkक
ढ
शाि;त
ण
अPय
त
उपरो@त सारGणयH के अनुसार संद6त कV
जाने वाल कुल रकम
<;व>
<;व>
<;व>
<;व>
थ
वा/ष8क Iरटन8 (जीएसटआर-9) म+ यथाघो/षत
संद6त कुल रकम
4
ॢबहर गजट
[सधरण 13 सत बर 2018
द
रकम का असमाधानकृत संदाय
पीट 1
10
रकम के असमाधानकृत संदाय के लए कारण
क
कारण 1
<<पाठ>>
ख
कारण 2
<<पाठ>>
ग
कारण 3
<<पाठ>>
11
अतIर@त संदेय रकम, AकPतु संद6त नहं कV गई रकम (उपरो@त सारणी 6, 8 और 10 के अधीन /वन=द8Fट कारणH
से)
नकद के माnयम से संद6त Aकया जाए
वण8न
कराधेय मूkय
केPiय
कर
राLय/संघ
राLयCेM कर
एकVकृत कर
उपकर, य=द
कोई हो
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
4याज
/वलब शुkक
शाि;त
अPय (कृSया /वन=द8Fट कर+)
भाग. IV
इनपुट कर 6यय (आईटसी) का समाधान
12
शुd इनपुट कर 6यय (आईटसी) का समाधान
क
राLय/संघ राLयCेM के लए संपरKCत वा/ष8क /व6तीय /ववरणH के अनुसार लाभ लया
गया इनपुट कर 6यय (एक ह ;थायी लेखा संयांक के अधीन बहु जीएसटआईएन
यूनटH के लए इसे लेखाब=हयH से ाSत Aकया जाना चा=हए)
ख
चालू /व6तीय वष8 म+ दावा Aकए गए पूव8 /व6तीय वषp म+ बुक Aकए गए इनपुट
कर 6यय (आईटसी)
(+)
ग
प[चातवतq /व6तीय वष8 म+ दावा Aकए जाने वाले चालू /व6तीय वषp म+ बुक
Aकए गए इनपुट कर 6यय (आईटसी)
(-)
घ
संपरKCत /व6तीय /ववरणH या लेखाब=हयH के अनुसार लाभ लया गया शुg 6यय कर
<;व>
ङ
वा/ष8क Iरटन8 (जीएसटआर-9) म+ दावाकृत इनपुट कर 6यय
च
असमाधानकृत इनपुट कर 6यय (आईटसी)
आईटसी 1
13
इनपुट कर 6यय (आईटसी) म+ असमाधानकृत अंतर के कारण
क
कारण 1
<<पाठ>>
ख
कारण 2
<<पाठ>>
ग
कारण 3
<<पाठ>>
5
ॢबहर गजट
[सधरण 13 सत बर 2018
14
वा/ष8क संपरKCत /व6तीय /ववरणH या लेखा ब=हयH के अनुसार खचp पर लाभ लए गए आईटसी स=हत वा/ष8क Iरटन8
(जीएसटआर-9) म+ घो/षत आईटसी का समाधान
/ववरण
मूkय
आईटसी कV कुल
रकम
लाभ ल गई पाM आईटसी कV
रकम
1
2
3
4
क
rय
ख
भाड़ा/ढुलाई
ग
ऊजा8 और uधन
घ
आयातत माल (एसईजेड से ाSत
समेत)
ङ
Aकराया और बीमा
च
खोई हुई, चोर हुई, नFट हुई, ब]े खाते म+
डाल गई या उपहार या मुvत सDपलH के
!प म+ =दए गए माल
छ
;वाम;व
ज
कम8चाIरयH कV लागत (वेतन, मजदूर,
बोनस आ=द ।)
झ
वहण भार
ञ
बDक भार
ट
मनोरंजन भार
ठ
लेखन सामWी <यय (डाक आ=द स=हत)
ड
मरमत और अनुरCण
ढ
अPय कVण8 <यय
ण
पूंजी माल
त
कोई अPय <यय 1
थ
कोई अPय <यय 2
द
लाभ ल गई पाM आईटसी कV कुल रकम
<<;व>>
ध
वा/ष8क /ववरणी (जीएसटआर-9) म+ दावा कV गई आईटसी
न
असमाधानकृत आईटसी
आटसी 2
15
आईटसी म+ असमाधानकृत अंतर के कारण
क
कारण 1
<<पाठ>>
ख
कारण 2
<<पाठ>>
ग
कारण 3
<<पाठ>>
16
आईटसी म+ असमाधानकृत अंतर पर संदेय कर (ऊपर 13 और 15 म+ /वन=द8Fट कारणH से)
वण8न
संदेय रकम
केPiय कर
राLय/संघ राLयCेM कर
एकVकृत कर
6
ॢबहर गजट
[सधरण 13 सत बर 2018
उपकर
4याज
शाि;त
भाग. V
गैर-समाधान के कारण अतIर@त दाय6व पर संपरCक कV सफाIरश
नकद के माnयम से संदेय
वण8न
मूkय
केPiय
कर
राLय कर/संघ
राLयCेM कर
एकVकृत
कर
उपकर, य=द
लागू हो
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
इनपुट कर 6यय
4याज
/वलब शुkक
शाि;त
वा/ष8क /ववरणी
(जीएसीटआर-9) म+
सिमलत नहं Aकए गए
दायH के लए संद6त कोई
अPय रकम
वापस संदाय के लए Mु=टपूण8
तदाय
पIरनधा8Iरत कV जाने वाल
बकाया मांगे
अPय (कृपया /वन=द8Fट कर+)
स6यापन :
मD स6यनFठा से त_ान और घोषणा करता हूं Aक इसम+ ऊपर द गई जानकार मेरे सवyतम _ान और
/व[वास के अनुसार स6य और सह है तथा उसम+ कोई बात छपाई नहं गई है ।
** (संपरCक के ह;ताCर और ;टांप/मुiा)
;थान : ......................................
ह;ताCरकता8 का नाम : ..........................................
सद;यता सं0 : ........................
तारख : ............................................
पूरा पता : ....................................
.................................................
7
ॢबहर गजट
[सधरण 13 सत बर 2018
अनुदेश :-
1. योग Aकए गए नबंधन :
(क) जीएसटआईएन : माल और सेवा कर पहचान संया
2. जुलाई, 2017 से माच8, 2018 के बीच कV अव:ध के लए 4यौरे /व6तीय वष8 2017-18 के
लए इस /ववरण म+ =दए जाएं । समाधान /ववरण 6येक जीएसटआईएन के लए पृथक्
!प से फाइल Aकया जाए ।
3. इस /ववरण म+ चालू /व6तीय वष8 के त नद}श, उस /व6तीय वष8 से है, िजसके लए
समाधान /ववरण फाइल Aकया जा रहा है ।
4. भाग-2 इस जीएसटआईएन के लए !प जीएसटआर-9 के अधीन ;तुत वा/ष8क Iरटन8 म+
यथाघो/षत आवत8 स=हत संपरKCत वा/ष8क /ववरणH म+ घो/षत वा/ष8क आवत8 के समाधान से
मलकर बना है । इस भाग को भरने के लए अनुदेश ननानुसार है :
सारणी सं0
अनुदेश
5क
वा/ष8क संपरKCत /व6तीय /ववरणH के अनुसार आवत8 यहां घो/षत Aकया जाएगा ।
ऐसे मामले हो सकते हD, जहां बहु जीएसटआईएन (राLयवार) रिज;~करण एक ह
;थायी लेखा संया पर /वcयमान है । यह बहु राLयH पर /वcयमानता वाले
<यि@तयH/अि;त6वH के लए सामाPय है । ऐसे <यि@तयH/अि;त6वH को अपना
जीएसटआईएन वार आवत8 आंतIरक !प से ाSत करना होगा और उसे यहां
घो/षत करना होगा । इसके अंतग8त नया8त आवत8 (य=द कोई हो) भी होगा । यह
नोट Aकया जाए Aक संपरKCत /व6तीय /ववरण के त नद}श के अंतग8त
बहुराLयH पर /वcयमानता रखने वाले <यि@तयH/अि;त6वH के मामले म+ लेखाब=हयH
के त नद}श भी है ।
5ख
ऐसा Tबना तैयार Aकया गया Tबल वाला राज;व, जो /पछले /व6तीय वष8 म+
लेखांकन कV ोवन णाल आधार पर लेखाब=हयH म+ अभलGखत Aकया गया
था, और चालू /व6तीय वष8 म+ अWनीत Aकया गया था, यहां घो/षत Aकया
जाएगा । अPय श4दH म+, जब व;तु और माल सेवा कर ऐसे राज;व (जो पहले
माPयता ाSत था) पर /व6तीय वष8 के दौरान संदेय है, तब ऐसे राज;व का मूkय
यहां घो/षत Aकया जाएगा ।
(उदाहरणाथ8, य=द /व6तीय वष8 2016-17 के लए /वcयमान Tबना तैयार Aकए गए
Tबल वाला राज;व दस करोड़ पए का है और चालू /व6तीय वष8 के दौरान, ऐसे
राज;व के चार करोड़ पए पर व;तु और सेवा कर का संदाय :गया गया है तो
चार करोड़ पए का मूkय यहां घो/षत Aकया जाएगा) ।
5ग
ऐसे सभी अ:WमH का मूkय, िजनके लए माल और सेवा कर का संदाय Aकया गया
है, Aकंतु उसे संपरKCत वा/ष8क /व6तीय /ववरणH म+ राज;व के !प म+ माPयता
नहं द गई है, यहां घो/षत Aकया जाएगा ।
5घ
Tबहार माल और सेवा कर अ:धनयम, 2017 कV अनुसूची-1 के अधीन समझे गए
दायH का मूkय यहां घो/षत Aकया जाएगा । समझा गया ऐसा कोई दाय, जो
8
ॢबहर गजट
[सधरण 13 सत बर 2018
सारणी सं0
अनुदेश
वा/ष8क संपरKCत /व6तीय /ववरणH म+ आवत8 का पहले से ह भाग है, उसे यहां
सिमलत Aकया जाना अपेKCत नहं है ।
5ङ
चालू /व6तीय वष8 म+ सिमलत Aकसी दाय के लए 31 माच8 के प[चात् जार
6यय नोटH का सकल मूkय, Aकंतु ऐसे 6यय नोट वा/ष8क /ववरणी
(जीएसटआर-9) म+ पIरलKCत हुए थे, यहां घो/षत Aकया जाएगा ।
5p-
O;kikj NwVsa] ftldk okf"kZd lEijhf{kr foÙkh; dFkuksa es ays[kk tks[kk fn;k x;k gS
fdUrq bu ij eky vkSj lsok dj mnxzg.kh; Fkk ¼vuqKs; ugh½] ;gk¡ ?kksf"kr dh
tk,xhA
5N-
vizSy] 2017 ls twu 2017 rd okf"kZd lEijhf{kr foÙkh; dFkuksa esa lfEefyr vkoÙkZ
;gk¡ ?kksf"kr fd;k tk,xkA
5t-
pkyw foÙkh; o"kZ ds nkSjku fcy ugha fd;k x;k jktLo] tks ys[kk ds mnHkwr ra= ds
vk/kkj ij ys[kk cfg;ksa esa vfHkfyf[kr fd;k x;k Fkk fdUrq mlh foÙkh; o"kZ esa ,sls
jktLo ij eky vkSj lsok dj lans; ugha Fkk] ;gk¡ ?kksf"kr fd;k tk,xkA
5>-
lHkh vfxzeksa dk ewY;] ftlds fy, eky vkSj lsok dj lanr ugha fd;k x;k gS] fdUrq
ftls okf"kZd lEijhf{kr foÙkh; dFkuksa esa jktLo ds :Ik esa ekU;rk nh xbZ gS] ;gk¡
?kksf"kr fd;k tk,xkA
5¥-
izR;; uksVksa dk ldy ewY;] ftldk ys[kk tks[kk lEijhf{kr okf"kZd foÙkh; dFkuksa esa
fn;k x;k gSa fdUrq ;g fcgkj eky vkSj lsok dj vf/kfu;e dh /kkjk 34 ds v/khu
vuqKs; ugha Fkk ;gk¡ ?kksf"kr fd;k tk,xkA
5V-
,lbZtsM }kjk MhVh, ;wfuVksa dks iznk; fd, x, lHkh ekyksa dk ldy ewY; ftlds
fy, MhVh, ;wfuVksa us izfof"V fcy Qkby fd;k gS] ;gk¡ ?kksf"kr fd;k tk,xkA
5B-
,sls ekeys gks ldrs gSa] ftlesa jftLVªhÑr O;fDr pkyw foÙkh; o"kZ ds nkSjku iz'keu
Ldhe ls ckgj gksus dk fodYi ys ldrs gSaA okf"kZd lEijhf{kr foÙkh; dFku ds
vuqlkj muds vkorZ esa iz'keu djnkrk ds lkFk&lkFk lkekU; djnkrk] nksuksa ds :Ik
esa vkorZ lfEefyr gksxkA blfy,] og vkorZ] ftlds fy, iz'keu Ldhe ds v/khu
eky vkSj lsok lanr fd;k x;k Fkk] ;gk¡ ?kksf"kr fd;k tk,xkA
5M-
,sls ekeys gks ldrs gSa] tgk¡ fcgkj eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 15
ds vkSj mlds v/khu cuk, x, fu;eksa ds v/khu ewY;kadu fl)karks ds dkj.k djk/ks;
ewY; vkSj chtd ewY; esa varj gks ldrk gSA blfy,] okf"kZd fooj.kh ¼th,lVhvkj 9½
rFkk okf"kZd lEijhf{kr foÙkh; dFkuksa esa fjiksVZ fd, x, vkorksZa ds chp varj ds
dkj.k iznk;ksa dk ewY;kdau ;gk¡ ?kksf"kr fd;k tk,xkA
5<-
fons'kh fofu;e ?kVc< ds dkj.k okf"kZd fooj.kh ¼th,lVhvkj 9½ rFkk okf"kZd
lEijhf{kr foÙkh; dFkuksa esa fjiksVZ fd, x, vkorksZa ds chp varj] ;gk¡ ?kksf"kr fd;k
tk,xkA
5.k-
Åij lwphc) ugha fd, x, dkj.kksa ds dkj.k okf"kZd fooj.kh ¼th,lVhvkj 9½ rFkk
okf"kZd lEijhf{kr foÙkh; dFkuksa esa fjiksVZ fd, x, vkorksZa ds chp varj ;gk¡ ?kksf"kr
fd;k tk,xkA
5Fk-
okf"kZd fooj.kh ¼th,lVhvkj 9½ esa /kksf"kr fd;k x;k okf"kZd vkorZ] ;gk¡ ?kksf"kr fd;k
tk,xkA ;g vkorZ okf"kZd fooj.kh ¼th,lVhvkj 9½ ds Øe la[;kad 5<] 10 vkSj 11
ls O;qRiUu gks ldsxkA
6-
okf"kZd lEijhf{kr foÙkh; dFkuksa esa ?kksf"kr okf"kZd vkorZ vkSj okf"kZd fooj.kh
¼th,lVhvkj 9½ esa ?kksf"kr vkorZ ds chp xSj&lek/kku ds dkj.kksa dks ;gk¡ fofufnZ"V
fd;k tk,xkA
7-
okf"kZd fooj.kh ¼th,lVhvkj 9½ esa ?kksf"kr djk/ks; vkorZ ds lkFk lek;kstu ds i'pkr~
lEijhf{kr okf"kZd vkorZ ls djk/ks; vkorZ ds lek/kku ds fy, lkj.kh miyC/k djrh
gSA
7d-
lkj.kh 5r esa ;Fkk O;qRiUu okf"kZd fooj.kh fcuk gLr{ksi ds ;gk¡ Hkjh tk,xhA
9
ॢबहर गजट
[सधरण 13 सत बर 2018
सारणी सं0
अनुदेश
7[k-
NwV izkIr] 'kwU; nj] xSj&eky vkSj lsok dj vkSj iznk; fcuk vkorZ] ;gk¡ ?kksf"kr fd;k
tk,xkA blesa izR;; uksVksa] ukes uksV vkSj la'kks/kuksa] ;fn dksbZ gksa] dks fjiksVZ fd;k
tk,xkA
7x-
'kwU; nj iznk; dk ewY; ¼,lbZtsM dks iznk; lesr½ ftl ij dj lanÙk ugha fd;k
x;k gS] ;gk¡ ?kksf"kr fd;k tk,xkA blesa izR;; uksVksa] ukes uksV vkSj la'kks/kuksa] ;fn
dksbZ gksa] dks fjiksVZ fd;k tk,xkA
7?k-
foijhr izHkkj iznk; dk ewY;] ftl ij izkfIrdrkZ }kjk dj dk lank; fd;k tkuk gS]
;gk¡ ?kksf"kr fd;k tk,xkA blesa izR;; uksVksa] ukes uksV vkSj la'kks/kuksa] ;fn dksbZ gksa]
dks fjiksVZ fd;k tk,xkA
7M-
djk/ks; vkorZ dks Åij lkj.kh 7d esa ?kksf"kr lek;kstu ds i'pkr~ okf"kZd vkorZ vkSj
lkj.kh 7[k] lkj.kh 7x vkSj lkj.kh 7?k esa Åij ?kksf"kr lHkh iznk;ksa ds dqy ewY; ¼NwV
izkIr] xSj&eky vkSj lsok dj] foifjr izHkkj vkfn½ ds chp varj ds :i esa O;qRiUu
ekuk tkrk gSA
7p-
okf"kZd fooj.kh ¼th,lVhvkj 9½ dh lkj.kh 4< esa ?kksf"kr fd;k x;k djk/ks; vkorZ]
;gk¡ ?kksf"kr fd;k tk,xkA
8-
lek;ksftr okf"kZd djk/ks; vkorZ] tSlk Åij lkj.kh 7M- ls O;qRiUu gS vkSj lkj.kh
7p esa ?kksf"kr djk/ks; vkorZ ds chp xSj&lek/kku ds dkj.kksa dks ;gk¡ fofufnZ"V fd;k
tk,xkA
5-
Hkkx 3 lek/kku dFku esa ?kks"k.kk ds vuqlkj lans; dj ds lek/kku vkSj okf"kZd fooj.kh
¼th,lVhvkj 9½ esa ?kksf"kr okLrfod lanÙk dj ls feydj cuk gSA bl Hkkx dks Hkjus ds fy,
vuqns'k fuEukuqlkj gSa %&
lkj.kh la-
vuqns'k
9-
lkj.kh lek/kku dFku ds vuqlkj lanÙk dj ds lek/kku vkSj okf"kZd fooj.kh
¼th,lVhvkj 9½ esa ?kksf"kr lanÙk dj dh jde dk mica/k djrh gSA Þvkjlhß ds :i
esa fpfUgr en ds v/khu iznk;] tgk¡ izkIrdrkZ ¼vFkkZr~ og O;fDr] ftlds fy,
lek/kku dFku rS;kj fd;k x;k gS½ }kjk dj dk lank; foijhr izHkkj ds vk/kkj ij
fd;k x;k Fkk] ;gk¡ ?kksf"kr fd;k tk,xkA
9r-
lkj.kh 9d ls 9.k esa ?kksf"kr nkf;Ro ds vuqlkj lanÙk dh tkus okyh dqy jde ;gk¡
fcuk gLr{ksi ds Hkjh tk,xhA
9Fk-
okf"kZd fooj.kh ¼th,lVhvkj 9½ dh lkj.kh 9 esa ?kksf"kr lans; jde] ;gk¡ ?kksf"kr dh
tk,xhA blesa okf"kZd fooj.kh ¼th,lVhvkj 9½ dh lkj.kh 10 ;k 11 esa lanÙk dksbZ
varj okyk dj Hkh varfoZ"V gksuk pkfg,A
10-
Åij lkj.kh 9r esa ?kksf"kr lans;@nkf;Ro ds chp xSj&lek/kku ds fy, dkj.k rFkk
lkj.kh 9Fk esa lans; jde ;gk¡ fofufnZ"V dh tk,xhA
11-
Åij lkj.kh 6] 8 vkSj 10 ds v/khu fofufnZ"V dkj.kksa ls lans; dksbZ jde] ;gk¡ ?kksf"kr
dh tk,xhA
6-
Hkkx 4 buiqV dj izR;; ¼vkbZVhlh½ ds lek/kku ls feydj cuk gSA Hkkx 4 dks Hkjus ds fy,
vuqns'k fuEukuqlkj gSa %&
lkj.kh l-
vuqns'k
12d-
lEijhf{kr foÙkh; dFkuksa ds vuqlkj miHkksx dh xbZ vkbZVhlh ¼izR;kxe ds i'pkr~½
;gk¡ ?kksf"kr dh tk,xhA ,sls ekeys gks ldrs gaS] tgk¡ cgq th,lVhvkbZ,u ¼jkT;okj½
jftLVªhdj.k ,d gh ih,,u ij fo|eku gks ldrs gSaA ;g dbZ jkT;ksa esa mifLFkfr
okys O;fä;ksa@vfLrRoksa ds fy, lkekU; gSaA ,sls O;fä@vfLrRo dks izR;sd O;f"Vd
th,lVhvkbZ,u ds fy, viuh vkbZVhlh vkarfjd :i ls O;qRiUu djuh gksxh vkSj mls
;gk¡ ?kksf"kr djuk gksxkA ;gk¡ ;g mYys[kuh; gS fd lEijhf{kr foÙkh; dFku ds
izfrfunsZ'k esa dbZ jkT;ksa esa mifLFkfr j[kus okyksa O;fDr;ksa@vfLrRoksa ds ekeys esa ys[kk
cfg;ksa ds izfrfunsZ'k lfEefyr gSA
10
ॢबहर गजट
[सधरण 13 सत बर 2018
lkj.kh l-
vuqns'k
12 [k-
dksbZ vkbZVhlh] ftls iwoZorhZ foÙkh; o"kksZa ds lEijhf{kr foÙkh; dFkuksa esa ys[kc) fd;k
x;k fdUrq mldk miHkksx ml foÙkh; o"kZ ds vkbZVhlh ystj esa fd;k x;k] ftlds
fy, lek/kku dFku Qkby fd;k tk jgk gS] ;gk¡ ?kksf"kr fd;k tk;sxkA blesa og
laØe.k izR;; Hkh lfEefyr gksxk] ftls iwoZorhZ o"kksZa esa ys[kc) fd;k x;k Fkk fdUrq
mldk miHkksx foÙkh; o"kZ 2017&18 ds nkSjku fd;k x;kA
12 x-
dksbZ vkbZVhlh] ftls pkyw foÙkh; o"kZ ds okf"kZd lEijhf{kr foÙkh; dFku esa ys[kc)
fd;k x;k gS] fdUrq ftldk izR;; mDr foÙkh; o"kZ ds fy, vkbZVhlh ystj esa ugha
fd;k x;k gS] ;gk¡ ?kksf"kr fd;k tk;sxkA
12 ?k-
okf"kZd lEijhf{kr foÙkh; dFku ;k ys[kk cfg;ksa ds vuqlkj miHkksx vkbZVhlh tks Åij
lkj.kh 12 d] 12 [k] 12 x esa ?kksf"kr ewY;ksa ls O;qRiUu gS] ;gk¡ fcuk gLr{ksi ds Hkjk
tk;sxkA
12 M-
okf"kZd fooj.kh ¼th,lVhvkj 9½ dh lkj.kh 7¥ esa ?kksf"kr mi;ksx ds fy, miyC/k
dqy vkbZVhlh] ;gk¡ ?kksf"kr fd;k tk;sxkA
13-
okf"kZd lEijhf{kr foÙkh; dFku ;k ys[kk cfg;ksa ¼lkj.kh 12?k½ vkSj okf"kZd fooj.kh
¼th,lVhvkj 9½ esa miHkksx dqy vkbZVhlh ¼lkj.kh 12M-½ ds vuqlkj vkbZVhlh ds xSj
lek/kku ds dkj.k ;gk¡ fofufnZ"V fd;s tk;saxsA
14
;g lkj.kh okf"kZd lEijhf{kr foÙkh; dFku ;k ys[kk cfg;ksa esa ys[kc) O;;ksa ds fy,
okf"kZd fooj.kh ¼thlVhvkj 9½ esa ?kksf"kr vkbZVhlh ds lkek/kku ds fy, gSA bl lkj.kh
ds v/khu fofufnZ"V fofHkUu mien okf"kZd lEijhf{kr foÙkh; dFku ;k ys[kk cfg;ksa esa
lk/kkj.k O;; gSa] ftuij vkbZVhlh dk miHkksx fd;k ;k ugha fd;k tk ldsxk vkSj]
;g enksa dh dsoy ,d izfrdkjRed lwph gS] ftlds v/khu O;;ksa dks lk/kkj.kr%
ys[kkc) fd;k tkrk gSA djnkrk buesa ls fdUgh enksa dks tksM+ ;k gVk ldrs gS fdUrq
O;;ksa ds lHkh en] ftu ij eky vkSj lsok dj dk lank; fd;k x;k gS@lans; gS]
;gk¡ ?kksf"kr fd;k tk;sxkA
14 n-
lkj.kh 14 d ls 14 Fk rd ?kksf"kr dqy vkbZVhlh tgk¡ fcuk gLr{ksi ls Hkjh tk;sxhA
14 /k-
okf"kZdh fooj.k ¼thlVhvkj 9½ esa ?kksf"kr miHkksx dh xbZ dqy vkbZVhlh ;gk¡ ?kksf"kr
dh tk;sxh A okf"kZd fooj.k ¼thlVhvkj 9½ dh lkj.kh 7¥ dks bl lkj.kh dks Qkby
djus ds fy, iz;ksx fd;k tk ldsxkA
15-
lkj.kh 12 n esa ?kksf"kr fofHkUu O;;ksa ij miHkksx dh xbZ vkbZVhlh vkSj lkj.kh 12 /k
esa ?kksf"kr vkbZVhlh ds chp xSj lek/kku ds dkj.k ;gk¡ fofufnZ"V fd;s tk;saxsA
16
lkj.kh 13 vkSj lkj.kh 15 esa Åij fofufnZ"V dkj.kksa ds dkj.k lans; dksbZ jde ;gk¡
?kksf"kr dh tk;sxhA
7- Hkkx 5 vkorZ ds xSj&lek/kku ;k buiqV dj izR;; ds xSj&lek/kku ds dkj.k djnkrk }kjk fueksZfpr
fd, tkus okys vfrfjä nkf;Ro ij lEijh{kd dh flQkfj'k ls feydj cuk gSA lEijh{kd ;g Hkh flQkfj'k djsxk
fd D;k iznk; ds fy, lanÙk dh tkus okyh dksbZ vkSj jde okf"kZd fooj.kh esa lfEefyr ugha gSA dksbZ izfrnk;]
ftls =qfViw.kZ <+ax ls fy;k x;k gS vkSj ftls ljdkj dks okil lank; fd;k tk;sxk] mls Hkh bl lkj.kh esa ?kksf"kr
fd;k tk;sxkA var esa dksbZ vU; cdk;k ek¡xs] ftuds fuiVkjs dh flQkfj'k lEijh{kd }kjk dh xbZ gS] bl lkj.kh
esa ?kksf"kr dh tk;sxhA
8- lek/kku dFku ds var esa djnkrkvksa dks lEijh{kd }kjk flQkfj'k fd, x, vuqlkj vius djksa ds
lank; dk fodYi fn;k tk ldsxkA
Hkkx&[k &izek.khdj.k
1- mu ekeyksa esa izek.khdj.k] tgka lek/kku dFku ¼iz:Ik th,lVhvkj 9 x½ ml O;fä }kjk
rS;kj fd;k tkrk gS] ftlus lEijh{kd dk lapkyu fd;k gS%
* eSaus@geus&&
¼d½ ----------------- dks rqyu&i= dh ;
¼[k½ ----------------------- ls vkjaHk gksus okys vkSj ------------------- dks lekIr gksus okyh vof/k ds fy, * ykHk vkSj
gkfu ys[kk vkSj@vk; vkSj O;; ys[kk dh ;
11
ॢबहर गजट
[सधरण 13 सत बर 2018
¼x½ ;gka layXu ----------------- ls vkjaHk gksus okyh vkSj ------------------ dks lEkkIr gksus okyh vof/k ds fy,
udn izokg dFku] eSllZ ----------- ¼uke½ ---------------¼irk½ ---------------- ¼thlVhvkbZ,u½ dh ; ijh{kk dj
yh gSA
2-
gekjh lEijh{kk ds vk/kkj ij eSa@ge ;g fjiksVZ djrs gSa fd mDr jftLVªhd`r O;fDr&
*us ,dhd`r eky vkSj lsok dj@dsUnzh; eky vkSj lsok dj@fcgkj eky vkSj lsok dj
vf/kfu;e] 2017 vkSj mlds v/khu cuk, x, fu;eksa@tkjh dh xbZ vf/klwpukvksa }kjk ;Fkk
visf{kr ys[kk cfg;ksa] vfHkys[kksa vkSj nLrkostksa dks j[kk gSA
*us ,dhd`r eky vkSj lsok dj@dsUnzh; eky vkSj lsok dj@fcgkj eky vkSj lsok dj
vf/kfu;e] 2017 vkSj mlds v/khu cuk, x, fu;eksa@tkjh dh xbZ vf/klwpukvksa }kjk ;Fkk
visf{kr ys[kk cfg;ksa] vfHkys[kksa vkSj nLrkostksa dks ugha j[kk gSA
1-
2-
3-
3- ¼d½ * eSa@ge fuEufyf[kr izs{[email protected];ksa@dfe;ksa@vlaxrrkvksa-------------- ;fn dksbZ gksa] dks fjiksVZ
djrs gSa%
----------------------------------------------------
----------------------------------------------------
3- ¼[k½ * eSa@ge ;g vkSj fjiksVZ djrs gSa fd] &&
¼v½
* eSaus@geus lHkh tkudkjh vkSj Li"Vhdj.k izkIr dj fy, gSa tks esjs@gekjs loksZÙke
Kku vkSj fo'okl ds vuqlkj lEijh{kk@tkudkjh vkSj Li"Vhdj.kksa ds fy, vko';d Fks(
tks esjs@gekjs loksZÙke Kku vkSj fo'okl ls lEijh{kk ds iz;kstu ds fy, vko';d Fks]
gesa iznku ugha fd, x,@vkaf'kd :i ls iznku fd, x,A
¼vk½
esjh@gekjh jk; esa tgk¡ rd cfg;ksa ds esjh@gekjh ijh{kk ls izdV gksrk gS] jftLVªhd`r
O;fDr }kjk <ax ls ys[kk cfg;ksa dks j[kk x;k gS@ugha j[kk x;k gSA
¼b½
eSa@ge ;g izekf.kr djrs gSa fd rqyu&i=] ykHk vkSj gkfu@vk; vkSj O;; ys[kk rFkk
udn izokg dFku jkT; ds Hkhrj ------------------------ ij dkjckj ds eq[; LFkku vkSj ---------------
------ dkjckj ds vfrfjDr LFkku ij j[kh xbZ ys[kk cfg;ksa ds vuqlkj gSa@ds vuqlkj
ugha gSaA
4-
fcgkj eky vkSj lsok dj vf/kfu;e dh /kkjk 35¼5½ ds v/khu izLrqr fd, tkus ds fy, visf{kr
nLrkost vkSj fcgkj eky vkSj lsok dj vf/kfu;e dh /kkjk 44¼2½ ds v/khu izLrqr fd, tkus ds
fy, visf{kr lek/kku dFku iz:i la0 th,lVhvkj 9x ds lkFk layXu gSA
5-
*esjh@gekjh jk; esa vkSj *esjh@gekjh loksZÙke tkudkjh esa vkSj eq>s@gesa fn, x, Li"Vhdj.kksa
ds vuqlkj fuEufyf[kr izs{k.kksa@vgZrkvksa ;fn dksbZ gksa] ds v/;/khu mDr iz:i la0 th,lVhvkj
9x esa nh xbZ fof'kf"V;k¡ lR; vkSj lgh gS %
¼d½ ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------
¼[k½ ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------
¼x½ ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------
--------------------------------------------------------------
** ¼lEijh{kd ds gLrk{kj vkSj eqgj@lhy½
LFkku %
gLrk{kjh dk uke -------------------------------------------------------------
lnL;rk la0 ----------------------------------------------------------------------
rkjh[k % -----------------------------------------------------------------------------
iwjk irk -------------------------------------------------------------------------
II. mu ekeyksa esa izek.khdj.k] tgk¡ lek/kku dFku ¼iz:i th,lVhvkj 9x½ ml O;fDr ls fHkUu O;fDr
}kjk rS;kj fd;k tkrk gS] ftlus lEijh{kk dk lapkyu fd;k gS %
* eSa@ge fjiksVZ djrs gSa fd esllZ -------------------¼th,lVhvkbZ,u ds lkFk fu/kkZfjrh dk uke vkSj irk½
dh ys[kk cfg;ksa vkSj foÙkh; dFkuksa dh lEijh{kk ------------------- vf/kfu;e ds mica/kksa ds vuqlj.k esa lnL;rk la0 ----------
---------- /kkj.k djus okys esllZ --------------------- ¼izkfLFkfr ds lkFk lEijh{kd dk iwjk uke vkSj irk½ }kjk dh xbZ Fkh]
vkSj * eSa@ge fuEufyf[kr dh ,d izfr ds lkFk ---------------------------- rkjh[k dks mudh lEijh{kk fjiksVZ dh ,d izfr
blds lkFk layXu djrs gSaA
12
ॢबहर गजट
[सधरण 13 सत बर 2018
¼d½
--------------------- dks rqyu&i=
¼[k½
--------------------- ls vkjEHk gksus okys vkSj ---------------------- dks lekIr gksus okyh vof/k ds fy,
*ykHk vkSj gkfu ys[kk vkSj@vk; vkSj O;; ys[kk (
¼x½
----------------------- ls vkjEHk gksus okyh vkSj ---------------------- dks lekIr gksus okyh vof/k ds fy,
udn izokg dFku ( vkSj
¼?k½
mDr vf/kfu;e }kjk * ykHk vkSj gkfu ys[kk@vk; vkSj O;; ys[kk rFkk rqyu&i= ds Hkkx
ds :i esa ;k mlls layXu ?kksf"kr fd, x, nLrkostA
2- eSa@ge ;g fjiksVZ djrs gSa fd mDr jftLVªhd`r O;fDr&
* us ,dhd`r eky vkSj lsok dj@dsanzh; eky vkSj lsok dj@fcgkj eky vkSj lsok dj vf/kfu;e] 2017
vkSj mlds v/khu cuk, x, fu;eksa@tkjh dh xbZ vf/klwpukvksa }kjk ;Fkk visf{kr ys[kk cfg;ksa] vfHkys[kksa vkSj
nLrkostksa dks j[kk gSA
* us ,dhd`r eky vkSj lsok dj@dsanzh; eky vkSj lsok dj@fcgkj eky vkSj lsok dj vf/kfu;e] 2017
vkSj mlds v/khu cuk, x, fu;eksa@tkjh dh xbZ vf/klwpukvksa }kjk ;Fkk visf{kr ys[kk cfg;ksa] vfHkys[kksa vkSj
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nLrkost vkSj fcgkj eky vkSj lsok dj vf/kfu;e dh /kkjk 44¼2½ ds v/khu izLrqr fd, tkus ds fy, visf{kr
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———
13 flrEcj 2018
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13
ॢबहर गजट
[सधरण 13 सत बर 2018
The 13th September 2018
S.O. 240 Dated 13th September 2018—In exercise of the powers conferred by
section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of
Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax
Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (Tenth
Amendment) Rules, 2018.
(2) They shall come into force with effect from 13th September, 2018.
2. In the FORMS to the Bihar Goods and Services Tax Rules, 2017, after FORM
GSTR-9A, the following shall be inserted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A - Reconciliation Statement
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
< Auto>
3B
Trade Name (if
any)
<Auto>
4
Are you liable to audit under any Act?
<<Please specify>>
(Amount in ` in all tables)
Pt. II
Reconciliation of turnover declared in audited Annual Financial Statement with
turnover declared in Annual Return (GSTR9)
5
Reconciliation of Gross Turnover
A
Turnover (including exports) as per audited financial statements
for the State / UT (For multi-GSTIN units under same PAN the
turnover shall be derived from the audited Annual Financial
Statement)
B
Unbilled revenue at the beginning of Financial Year
(+)
C
Unadjusted advances at the end of the Financial Year
(+)
D
Deemed Supply under Schedule I
(+)
E
Credit Notes issued after the end of the financial year but
reflected in the annual return
(+)
F
Trade Discounts accounted for in the audited Annual
Financial Statement but are not permissible under GST
(+)
G
Turnover from April 2017 to June 2017
(-)
H
Unbilled revenue at the end of Financial Year
(-)
I
Unadjusted Advances at the beginning of the Financial
Year
(-)
J
Credit notes accounted for in the audited Annual Financial
Statementbut are not permissible under GST
(-)
K
Adjustments on account of supply of goods by SEZ units
to DTA Units
(-)
L
Turnover for the period under composition scheme
(-)
14
ॢबहर गजट
[सधरण 13 सत बर 2018
M
Adjustments in turnover under section 15 and rules
thereunder
(+/-)
N
Adjustments in turnover due to foreign exchange
fluctuations
(+/-)
O
Adjustments in turnover due to reasons not listed above
(+/-)
P
Annual turnover after adjustments as above
<Auto>
Q
Turnover as declared in Annual Return (GSTR9)
R
Un-Reconciled turnover (Q - P)
AT1
6
Reasons for Un - Reconciled difference in Annual Gross Turnover
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
7
Reconciliation of Taxable Turnover
A
Annual turnover after adjustments (from 5P above)
<Auto>
B
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
turnover
C
Zero rated supplies without payment of tax
D
Supplies on which tax is to be paid by the recipient on reverse
charge basis
E
Taxable turnover as per adjustments above (A-B-C-D)
<Auto>
F
Taxable turnover as per liability declared in Annual Return
(GSTR9)
G
Unreconciled taxable turnover (F-E)
AT 2
8
Reasons for Un - Reconciled difference in taxable turnover
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
Pt. III
Reconciliationof tax paid
9
Reconciliation of rate wise liability and amount payable thereon
Tax payable
Description
Taxable Value
Central
tax
State tax
/ UT tax
Integrated Tax
Cess, if
applicable
1
2
3
4
5
6
A
5%
B
5% (RC)
C
12%
D
12% (RC)
E
18%
F
18% (RC)
G
28%
H
28% (RC)
I
3%
J
0.25%
K
0.10%
L
Interest
15
ॢबहर गजट
[सधरण 13 सत बर 2018
M
Late Fee
N
Penalty
O
Others
P
Total amount to be paid as per
tables above
<Auto>
<Auto>
<Auto>
<Auto>
Q
Total amount paid as declared in
Annual Return (GSTR 9)
R
Un-reconciled payment of amount
PT 1
10
Reasons for un-reconciled payment of amount
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
11
Additional amount payable but not paid (due to reasons specified under Tables 6,8
and 10 above)
To be paid through Cash
Description
Taxable
Value
Central
tax
State tax /
UT tax
Integrated
tax
Cess, if
applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Interest
Late Fee
Penalty
Others (please specify)
Pt. IV
Reconciliation of Input Tax Credit (ITC)
12
Reconciliation of Net Input Tax Credit (ITC)
A
ITC availed as per audited Annual Financial Statement for the State/
UT (For multi-GSTIN units under same PAN this should be derived
from books of accounts)
B
ITC booked in earlier Financial Years claimed in current
Financial Year
(+)
C
ITC booked in current Financial Year to be claimed in
subsequent Financial Years
(-)
D
ITC availed as per audited financial statements or books of account
<Auto>
E
ITC claimed in Annual Return (GSTR9)
F
Un-reconciled ITC
ITC 1
13
Reasons for un-reconciled difference in ITC
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
16
ॢबहर गजट
[सधरण 13 सत बर 2018
C
Reason 3
<<Text>>
14
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
expenses as per audited Annual Financial Statementor books of account
Description
Value
Amount of
Total ITC
Amount of eligible
ITC availed
1
2
3
4
A
Purchases
B
Freight / Carriage
C
Power and Fuel
D
Imported goods (Including
received from SEZs)
E
Rent and Insurance
F
Goods lost, stolen, destroyed,
written off or disposed of by way
of gift or free samples
G
Royalties
H
Employees' Cost (Salaries,
wages, Bonus etc.)
I
Conveyance charges
J
Bank Charges
K
Entertainment charges
L
Stationery Expenses (including
postage etc.)
M
Repair and Maintenance
N
Other Miscellaneous expenses
O
Capital goods
P
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC availed
<<Auto>>
S
ITC claimed in Annual Return (GSTR9)
T
Un-reconciled ITC
ITC 2
15
Reasons for un - reconciled difference in ITC
A
Reason 1
<<Text>>
B
Reason 2
<<Text>>
C
Reason 3
<<Text>>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and
15 above)
Description
Amount Payable
Central Tax
State/UT Tax
IntegratedTax
Cess
Interest
Penalty
17
ॢबहर गजट
[सधरण 13 सत बर 2018
Pt. V
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Description
Value
Central
tax
State tax /
UT tax
Integrated
tax
Cess, if
applicable
1
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax Credit
Interest
Late Fee
Penalty
Any other amount
paid for supplies
not included in
Annual Return
(GSTR 9)
Erroneous refund
to be paid back
Outstanding
demands to be
settled
Other (Pl. specify)
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
18
ॢबहर गजट
[सधरण 13 सत बर 2018
Instructions: –
1. Terms used:
(a) GSTIN:Goods and Services Tax Identification Number
2.
The details for the period between July 2017 to March 2018 are to be provided in
this statement for the financial year 2017-18. The reconciliation statement is to be
filed for every GSTIN separately.
3.
The reference to current financial year in this statement is the financial year for
which the reconciliation statement is being filed for.
4.
Part II consists of reconciliation of the annual turnover declared in the audited
Annual Financial Statement with the turnover as declared in the Annual Return
furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as
follows :-
Table No.
Instructions
5A
The turnover as per the audited Annual Financial Statementshall be declared
here. There may be cases where multiple GSTINs (State-wise) registrations
exist on the same PAN. This is common for persons / entities with presence
over multiple States. Such persons / entities, will have to internally derive
their GSTIN wise turnover and declare the same here. This shall include
export turnover (if any). It may be noted that reference to audited Annual
Financial Statementincludes reference to books of accounts in case of persons
/ entities having presence over multiple States.
5B
Unbilled revenue which was recorded in the books of accounts on the basis of
accrual system of accounting in the last financial year and was carried forward
to the current financial year shall be declared here. In other words, when GST
is payable during the financial year on such revenue (which was recognized
earlier), the value of such revenue shall be declared here.
(For example, if rupees Ten Crores of unbilled revenue existed for the
financial year 2016-17, and during the current financial year, GST was paid on
rupees Four Crores of such revenue, then value of rupees Four Crores rupees
shall be declared here)
5C
Value of all advances for which GST has been paid but the same has not been
recognized as revenue in the audited Annual Financial Statement shall be
declared here.
5D
Aggregate value of deemed supplies under Schedule I of the BGST Act, 2017
shall be declared here. Any deemed supply which is already part of the
turnover in the audited Annual Financial Statement is not required to be
included here.
5E
Aggregate value of credit notes which were issued after 31st of March for any
supply accounted in the current financial year but such credit notes were
reflected in the annual return (GSTR-9)shall be declared here.
5F
Trade discounts which are accounted for in the audited Annual Financial
Statementbut on which GST was leviable (being not permissible) shall be
declared here.
5G
Turnover included in the audited Annual Financial Statementfor April 2017 to
June 2017 shall be declared here.
19
ॢबहर गजट
[सधरण 13 सत बर 2018
Table No.
Instructions
5H
Unbilled revenue which was recorded in the books of accounts on the basis of
accrual system of accounting during the current financial year but GST was
not payable on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been
recognized as revenue in the audited Annual Financial Statement shall be
declared here.
5J
Aggregate value of credit notes which have been accounted for in the audited
Annual Financial Statement but were not admissible under Section 34 of the
BGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for which the
DTA units have filed bill of entry shall be declared here.
5L
There may be cases where registered persons might have opted out of the
composition scheme during the current financial year. Their turnover as per
the audited Annual Financial Statement would include turnover both as
composition taxpayer as well as normal taxpayer. Therefore, the turnover for
which GST was paid under the composition scheme shall be declared here.
5M
There may be cases where the taxable value and the invoice value differ due to
valuation principles under section 15 of the BGST Act, 2017 and rules
thereunder. Therefore, any difference between the turnover reported in the
Annual Return (GSTR 9) and turnover reported in the audited Annual
Financial Statement due to difference in valuation of supplies shall be declared
here.
5N
Any difference between the turnover reported in the Annual Return (GSTR9)
and turnover reported in the audited Annual Financial Statement due to
foreign exchange fluctuations shall be declared here.
5O
Any difference between the turnover reported in the Annual Return (GSTR9)
and turnover reported in the audited Annual Financial Statement due to
reasons not listed above shall be declared here.
5Q
Annual turnover as declared in the Annual Return (GSTR 9) shall be declared
here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual
Return (GSTR 9).
6
Reasons for non-reconciliation between the annual turnover declared in the
audited Annual Financial Statement and turnover as declared in the Annual
Return (GSTR 9) shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited
annual turnover after adjustments with the taxable turnover declared in annual
return (GSTR-9).
7A
Annual turnover as derived in Table 5P above would be auto-populated here.
7B
Value of exempted, nil rated, non-GST and no-supply turnover shall be
declared here. This shall be reported net of credit notes, debit notes and
amendments if any.
7C
Value of zero rated supplies (including supplies to SEZs) on which tax is not
paid shall be declared here. This shall be reported net of credit notes, debit
notes and amendments if any.
7D
Value of reverse charge supplies on which tax is to be paid by the recipient
shall be declared here. This shall be reported net of credit notes, debit notes
and amendments if any.
20
ॢबहर गजट
[सधरण 13 सत बर 2018
Table No.
Instructions
7E
The taxable turnover is derived as the difference between the annual turnover
after adjustments declared in Table 7A above and the sum of all supplies
(exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D
above.
7F
Taxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall
be declared here.
8
Reasons for non-reconciliation between adjusted annual taxable turnover as
derived from Table 7E above and the taxable turnover declared in Table 7F
shall be specified here.
5.
Part III consists of reconciliation of the tax payable as per declaration in the
reconciliation statement and the actual tax paid as declared in Annual Return
(GSTR9). The instructions to fill this part are as follows :-
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement
and amount of tax paid as declared in Annual Return (GSTR 9). Under the
head labelled “RC”, supplies where tax was paid on reverse charge basis by
the recipient (i.e. the person for whom reconciliation statement has been
prepared ) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto
populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9)
shall be declared here. It should also contain any differential tax paid on Table
10 or 11 of the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table
9P above and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10
above shall be declared here.
6.
Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to
fill Part IV are as under:-
Table No.
Instructions
12A
ITC availed (after reversals) as per the audited Annual Financial Statement
shall be declared here. There may be cases where multiple GSTINs (State-
wise) registrations exist on the same PAN. This is common for persons /
entities with presence over multiple States. Such persons / entities, will have
to internally derive their ITC for each individual GSTIN and declare the same
here. It may be noted that reference to audited Annual Financial Statement
includes reference to books of accounts in case of persons / entities having
presence over multiple States.
12B
Any ITC which was booked in the audited Annual Financial Statement of
earlier financial year(s) but availed in the ITC ledger in the financial year for
which the reconciliation statement is being filed for shall be declared here.
This shall include transitional credit which was booked in earlier years but
availed during Financial Year 2017-18.
21
ॢबहर गजट
[सधरण 13 सत बर 2018
Table No.
Instructions
12C
Any ITC which has been booked in the audited Annual Financial Statement of
the current financial year but the same has not been credited to the ITC ledger
for the said financial year shall be declared here.
12D
ITC availed as per audited Annual Financial Statement or books of accounts
as derived from values declared in Table 12A, 12B and 12C above will be
auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return
(GSTR9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial
Statement or books of account (Table 12D) and the net ITC (Table12E)
availed in the Annual Return (GSTR9) shall be specified here.
14
This table is for reconciliation of ITC declared in the Annual Return (GSTR9)
against the expenses booked in the audited Annual Financial Statement or
books of account. The various sub-heads specified under this table are general
expenses in the audited Annual Financial Statement or books of account on
which ITC may or may not be available. Further, this is only an indicative list
of heads under which expenses are generally booked. Taxpayers may add or
delete any of these heads but all heads of expenses on which GST has been
paid / was payable are to be declared here.
14R
Total ITC declared in Table 14A to 14Q above shall be auto populated here.
14S
Net ITC availed as declared in the Annual Return (GSTR9) shall be declared
here. Table 7J of the Annual Return (GSTR9) may be used for filing this
Table.
15
Reasons for non-reconciliation between ITC availed on the various expenses
declared in Table 14R and ITC declared in Table 14S shall be specified here.
16
Any amount which is payable due to reasons specified in Table 13 and 15
above shall be declared here.
7.
Part V consists of the auditor’s recommendation on the additional liability to
be discharged by the taxpayer due to non-reconciliation of turnover or non-
reconciliation of input tax credit. The auditor shall also recommend if there is
any other amount to be paid for supplies not included in the Annual Return.
Any refund which has been erroneously taken and shall be paid back to the
Government shall also be declared in this table. Lastly, any other outstanding
demands which is recommended to be settled by the auditor shall be declared
in this Table.
8.
Towards, the end of the reconciliation statement taxpayers shall be given an
option to pay their taxes as recommended by the auditor.
22
ॢबहर गजट
[सधरण 13 सत बर 2018
PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is
drawn up by the person who had conducted the audit:
* I/we have examined the—
(a)
balance sheet as on ………
(b)
the *profit and loss account/income and expenditure account for the period
beginning from ………..…to ending on ……., and
(c)
the cash flow statement for the period beginning from ……..…to ending on
………,
—attached
herewith,
of
M/s
……………
(Name),
…………………….………… (Address), ..…………………(GSTIN).
2.
Based on our audit I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/BGST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the
IGST/CGST/BGST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3.(a) *I/we report the following observations/comments/discrepancies / inconsistencies;
if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, -
(A) *I/we have obtained all the information and explanations which, to the best
of *my/our knowledge and belief, were necessary for the purpose of the
audit/ information and explanations which, to the best of *my/our knowledge
and belief, were necessary for the purpose of the audit were not
provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by
the registered person so far as appears from*my/ our examination of the
books.
(C) I/we certify that the balance sheet, the *profit and loss/income and
expenditure account and the cash flow Statement are *in agreement/not in
agreement with the books of account maintained at the Principal place of
business at ……………………and ** ……………………additional place of
business within the State.
23
ॢबहर गजट
[सधरण 13 सत बर 2018
4.
The documents required to be furnished under section 35 (5) of the BGST Act
and Reconciliation Statement required to be furnished under section 44(2) of the
BGST Act is annexed herewith in Form No. GSTR-9C.
5.
In *my/our opinion and to the best of *my/our information and according
to explanations given to *me/us, the particulars given in the said Form No.
GSTR-9C are true and correct subject to following observations/qualifications, if
any:
(a) …………………………………………………………………………………
(b) …………………………………………………………………………………
(c) …………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is
drawn up by a person other than the person who had conducted the audit of the
accounts:
*I/we report that the audit of the books of accounts and the financial statements of
M/s. ………...........…………………. (Name and address of the assessee with GSTIN) was
conducted by M/s. …………………………………………..………. (full name and address
of auditor along with status), bearing membership number in pursuance of the provisions of
the …………………………….Act, and *I/we annex hereto a copy of their audit report
dated ……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period
beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on
………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and
loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/BGST Act, 2017 and the rules/notifications made/issued thereunder
24
ॢबहर गजट
[सधरण 13 सत बर 2018
*has not maintained the following accounts/records/documents as required by the
IGST/CGST/BGST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the BGST Act
and Reconciliation Statement required to be furnished under section 44(2) of the
BGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to
examination of books of account including other relevant documents and
explanations given to *me/us, the particulars given in the said Form No.9C are
true and correct subject to the following observations/qualifications, if any:
(a) …………………………….…………………………….……………………
(b) …………………………….…………………………….……………………
(c) …………………………….…………………………….……………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………”.
[(File No. Bikri kar/GST/vividh-21/2017(Part-3) 2653)]
By order of the Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
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