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Section 44 (2) of the Central Goods and Services Tax Act, 2017 read with Rule 80 of the Central Goods and Services Tax Rules, 2017
September, 20th 2018
                                                       Form GST 9C
                                                    GST Audit Report
            (See Section 35 (5) and Section 44 (2) of the Central Goods and Services Tax Act, 2017 read
                          with Rule 80 of the Central Goods and Services Tax Rules, 2017)




1.         I/We report that the audit for the year ended 31st March, 20 of ..................(Name and Address of
           the registered dealer) having registration number GSTIN ................... was conducted by me/us
           M/s. ...................... (Name and address of Chartered Accountants / Cost Accountant) under
           Section 35 (5) and Section 44 (2) of the Central/ State Goods and Services Tax Act, 2017 read with
           Rule 80 of the Central/ State Goods and Services Tax Rules, 2017.

2.         Maintenance of the books of accounts, records under the GST laws and the financial statements are
           the responsibility of the registered person. My/Our responsibility is to express a view on the
           correctness, completeness and accuracy of the returns filed by the registered person based on our
           audit conducted in accordance with the provisions of Section 35 (5) and Section 44 (2) of the Central
           Goods and Services Tax Act, 2017.

3.         I/We have conducted our audit in accordance with the Standards on Auditing (SA) generally
           accepted in India. Those standards require that we plan and perform the audit to obtain reasonable
           assurance about whether the said accounts, records and statements are free of material misstatement.
           The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
           this audit report. I/We believe that my/our audit provides a reasonable basis for our opinion.

4.         The financial statements of the registered person for the year ended March 31, 20... have been
           audited by M/s.................. , Chartered Accountants, which have been relied upon by us for the
           purposes of our audit.


           Subject to my/our observations and comments about non-compliance, short comings and
           deficiencies in the returns filed by the registered person, as given in the attached report

     (a)   the books of account and other related records and registers maintained by the registered person are
           sufficient for the verification of the correctness, completeness and accuracy of the returns filed for
           the year;
     (b) the annual return filed by the registered person reflects a true picture of all the transactions effected
           during the year that need to be reported;
(c)   the aggregate of outward supplies declared in the annual return include all the outward supplies
      effected during the year;
(d) the aggregate of inward supplies declared in the annual return include all the inwards supplies
      effected during the year;
(e)   the transactions included / excluded from the value of supply are in accordance with the provisions
      of the law;
(f)   the adjustment to the outward supplies and taxes is based on the entries made in the books of account
      maintained for the year;
(g) the adjustment to the inward supplies and taxes is based on the entries made in the books of account
      maintained for the year;
(h) the exemptions and abatements claimed in the annual return are in conformity with the provisions
      of the law;
(i)   the amount of credits determined as ineligible in accordance with the provisions of the law have
      been disallowed in the annual return;
(j)   the classification of outward supplies, rate of tax applicable and computation of output tax and net
      tax payable as shown in the annual return is correct;
(k) the computation and classification of inward supplies, the amount of input tax paid and deductions
      of input tax credit claimed in the annual return is correct and in conformity with the provisions of
      law; and
(l)   other information given in the return is correct and complete.



                                                                          for xxxxxxxxxxxx
                                                                          Chartered / Cost Accountants
                                                                          Firm registration number :

                                                                          xxxxxxxxxx
      Place: xxxxxxx                                                      Partner
      Date : xx / xx / 20xx                                               Membership No. xxxxx
                                     Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                              GST FORM GSTR  9D
                                                   [See rule 80]
                           Statement of particulars required to be furnished
                          under section 35(5) and 44(2) of the CGST Act, 2017
        read with corresponding provisions under the relevant State GST, UTGST and IGST Laws


                                                       PART - A
I       Background of the registered person:
        1    Name of the registered person
        2    Legal name of Business
        3    Trade name of Business
        4    e-mail address & Contact No. of the
             registered person
        5    GSTIN
        6    PAN
        7    IEC Number
        8    CIN (if Company) or Firm Registration No.
             (if Firm / LLP)
        9    List the registrations under other Indirect
             Tax Laws  Central Excise, Service Tax,
             Value Added Tax and other State
             Commercial Tax laws


II      GST Profile of the registered person:
        1    Centre/State Jurisdiction with range
        2    Date of Registration
        3    Whether the registered person has obtained a
             new registration under the GST laws or
             migrated from the earlier laws
        4    Constitution of Business                                  Proprietor, Partnership Firm, LLP,
                                                                                  Company etc.
        5    Category of the registered person                           Regular / SEZ / EOU / STPI etc
        6    Nature of Business                                     Works Contractor, Trader, Manufacturer,
                                                                                 Job-worker etc.
        7    Top 10 goods / services supplied
        8    Name, e-mail address & contact no. of the
             Primary Authorised Signatory


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                                          GST FORM GSTR  9D
         9    Details of Application Service Provider
              (ASP) & GST Suvidha Provider (GSP), if
              any
         10 GST Compliance Rating of the registered
              person (as at 31st March of the year under
              audit)


         Registration and Place of Business (under the
III      same PAN):
         1    Principal Place of Business
         2    Additional Place of Business (Within the
              State)
         3    Place of Business  (Within the State having
              separate registration)
         4    Place of Business (Outside the State
              including places of business of Casual
              Taxable Person)
         5    Details of:
         a    Business vertical, if any
         b    ISD registration, if any
         6    Whether any cancellation of registration has
              taken place or applied for during te year?
         7    Date of cancellation of registration


IV       General Information:
         1    Name and version of accounting software
              used (if electronic records are being
              maintained)
         2    List of books of accounts maintained
         3    List of books of accounts examined
         4    Method of accounting employed for the year
              under audit.
         5    Details of changes in the method of
              accounting employed for the year under
              audit



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                                        GST FORM GSTR  9D
       6    Method of valuation of closing stock
       7    Whether tax audit under Section 44AB of
            the Income Tax Act, 1961 is applicable to
            the registered person? If yes, whether the
            relevant report / returns are filed?
       8    Indicate the relevant clause of section 44AB
            of the Income Tax Act, 1961 under which
            the audit has been conducted


V      Changes effected during the year
       1    Details of change in the nature of business
            during the year
       2    Details of change in the constitution of the             LLP to Company, Proprietor to Partnership,
            registration person during the year                                   Job-worker etc.
       3    Changes in the business structure on account
            of sale, merger, demerger, amalgamation,
            lease or transfer of the business
       4    Change in the partners, members or profit
            sharing ratio of the members of the
            registered person
       5    Details of changes in the accounting
            software used by the registered person


                                                          PART - B

I      Levy & Collection of tax
       1    Are the supplies effected by the registered
            person covered under:
       a    Section 7(1)(a): Supply in the course /
            furtherance of business
       b    Section 7(1)(b): Import of service

       c    Section 7(1)(c): Supplies covered under
            Schedule I of the Act

       2    Details of transactions covered under                 Annex 1  Month, Schedule Reference,
            Schedule III of the Act                               nature of transaction, Amount


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                                              GST FORM GSTR  9D

        3    Details of non-taxable supplies (Non-GST              Annex 1  Month, Description of supply,
             supplies) effected during the year                    amount

        4    Whether any supplies covered u/s 8 of the
             Act have been effected by the registered
             person?
        a    Composite supply                                      Annex 2  Month, HSN, amount, Rate, Tax,
                                                                   List of supplies covered in the invoice
        b    Mixed supply                                          Annex 2  Month, HSN, amount, Rate, Tax,
                                                                   List of supplies covered in the invoice

        5    Details of inward supply of notified                  Annex 3  month, description, HSN, values,
             goods/services liable to RCM u/s 9(3) of the          rates,
             Act.

        6    Details of inward supply of taxable                   Annex 3  month, description, HSN, values,
             goods/services effected from unregistered             rates,
             persons liable to RCM u/s 9(4) of the Act.

        7    Whether any exemption notifications under             Annex 4  Notification, entry no.,
             the Act are applicable to the registered              applicability during the year, values,
             person? Details of the same to be provided.           applicable rates, exemption, description,
                                                                   HSN

        8    Whether the tax liability for composite
             supplies and mixed supplies effected during
             the year of audit have been determined in
             accordance with Section 8 of the CGST Act,
             2017? If no, specify reasons







II      Time of supply
        1    Basis of identification of the time of removal        Gate pass / outward register, etc.
             of goods
        2    Basis of identification of the time of                Completion of month / report /etc.
             provision of service




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                                  GST FORM GSTR  9D
   3    Document the policy followed by the      Policy for each transaction type (if different)
        registered person for issuance of invoice             - whether at the time of removal / 1/2 days
                                                              before removal, etc.
   4    Document the policy followed by the
        registered person for issuance of invoice, in
        case of continuous supply of services
   5    Document the policy for timing of issuance
        of invoice where an inward supply of goods
        is not received by the registered person, but
        is received by another person on the
        direction of the registered person  u/s 10 (1)
        (b) of the IGST Act, 2017
   6    Whether there was a change in rate of tax on          Notification, Effective date, rate before
        the goods or services supplied during the             change, rate after change, HSN, description
        year in respect of goods / services? Provide
        details of the same in all cases of goods /
        services of the registered person?
   7    Whether the records maintained by the
        registered person facilitate verification of
        compliance with Time of Supply provisions
        under Section 12 & 13 of the CGST Act,
        2017?
   8    Whether registered person has discharged              Yes / No. If no, provide reasons
        taxes in accordance with the Section 12, 13
        and 14 of the CGST Act, 2017:
   a    Section 12(2) Forward charge goods
   b    Section 12(3) Reverse charge goods
   c    Section 12(4) Vouchers goods
   d    Section 13(2) Forward charge services
   e    Section 12(3) Reverse charge services
    f   Section 13(4) Vouchers services
   g    Section 14 Change in rate of tax

   9    Whether any interest, penalty & late fee has
        been collected by the registered person on



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                                          GST FORM GSTR  9D
              supplies effected for delayed payment of
              consideration?
         10 Whether any supplies have been effected by              List the transactions
              the registered person where the Time of
              Supply is determined under Section 12(5) or
              Section 13(5) of the Act?

         11 Document the policy for determination of
              the Time of Supply of goods where goods
              are billed to the registered person but
              delivered to another person on his
              instructions.

         12 Details of supply of services where the                 Annex 5  HSN, description, reason for
              supply ceased prior to completion.                    cancellation, value agreed upon, value up to
                                                                    cessation of supply

         13 Details of supply of goods, which by virtue             Annex 6  Month, value, tax
              of lapse of 6 months from the date of
              removal of goods for sale on approval basis,
              are regarded as 'supply' under the Act.


III      Place of supply
         1    Whether the records maintained by the
              registered person facilitate verification of
              compliance with Place of Supply (PoS)
              provisions u/s 10 to 13 of the IGST Act,
              2017?

         2    Whether registered person has determined
              PoS in accordance with
         a    Section 10                                            Annex 7  Section; situation; applicability to
                                                                    registered person; yes/no
         b    Section 11                                            Annex 7  Section; situation; applicability to
                                                                    registered person; yes/no




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                                              GST FORM GSTR  9D
        c    Section 12                                      Annex 7  Section; situation; applicability to
                                                                   registered person; yes/no;


        d    Section 13                                            Annex 7  Section; situation; applicability to
                                                                   registered person; yes/no;


        3    Basis of identification of location of
             recipient, in case of supply of services if PoS
             determined u/s 12(2) or 13(2) of the IGST
             Act, 2017


IV      Value of supply
        1    Whether any outward supplies or inward
             supplies liable to RCM have been effected,
             where the transaction value is not
             acceptable?
        2    Details of transactions where the value of            Annex  8A whether it is considered in
             supply as computed above is modified prior            annual return
             to filing of annual return / based on audit?
        3    Details of transactions where the value of            Annex  8B whether it is considered in
             supply was reflected as transaction value in          annual return
             the monthly returns, whereas the value
             should have been determined under the
             valuation rules?

        4    Details of outward supplies effected by the
             registered person where the value of supply
             is determined under the Rule 32 of the
             CGST Rules, 2017

        5    Whether registered person has determined              Annex 9  reasons
             the value of supply based on inclusions
             listed u/s 15(2)? Reasons for exceptions, if
             any

        6    Whether all post-supply discounts provided
             are documented prior to / at the time of


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                                        GST FORM GSTR  9D
            supply and can be linked to specific invoices
            issued prior to the date of discount?
       7    Details of credit notes, where the credit note
            has been issued during the year but in
            respect of which reduction in liability cannot
            be claimed on account of lapse of time limit

       8    Whether the rate of exchange for
            determining the value of imports / exports of
            services is considered in accordance with
            Rule 34 of the CGST Rules, 2017?

       9    Has the supplier acted as a pure agent for
            any of the supplies effected during the year?
            If yes, quantum of such supply along with             Annex 10  monthly - value of supply, tax,
            the expenditure or costs incurred by a                reimbursement
            supplier as a pure agent excluded from the
            value of supply
            Whether all the conditions prescribed for
            acting as a 'pure agent' have been fulfilled?


V      Input Tax Credit
       a    General
       1    Details of inward supplies of inputs, input           Annex 11  Month, value, tax, eligibility
            services and capital goods procured during
            the year (including supplies from related
            persons and distinct persons)
       2    Details of transactions where credit is not           Annex 19  Net taxes
            availed specifying reasons
       3    Document the manner of determination of
            eligible and ineligible credits in respect of
            credits received from ISD

       4    Details of credit attributable to inward              Annex 11  GSTIN of supplier, whether
            supplies received from related persons (other         goods/services, value, tax, tax type,
                                                                  eligibility



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                                Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                      GST FORM GSTR  9D
        than those supplies liable to tax on reverse
        charge basis)
   5    Details of credit attributable to inward              Annex 11  GSTIN of supplier, whether
        supplies received from distinct persons               goods/services, value, tax, tax type,
        (other than those supplies liable to tax on           eligibility
        reverse charge basis)
   6    Is the registered person in possession of all         Yes / No; soft copy / hard copy, reasons for
        the original tax invoices / debit notes / bill of     exceptions
        entries / ISD tax invoices, based on which
        input tax credit is availed?

   7    Document the manner of determining
        whether the inputs / input services / capital
        goods are received by the registered person
   8    Is the registered person availing credit in
        respect of goods received in lots / batches /
        instalments, is availed only upon receipt of
        last lot?
   9    How does the registered person identify
        whether the input services are received?

   10 Whether the records maintained by the
        registered person facilitate verification of
        whether thegoods / services had been
        received during / before the month for which
        credit is availed?
   11 Details of transactions where the credit had            Annex - month, value, tax type, tax, month
        been availed in a month (or more) prior to            in which available, interest thereon
        the month in which credit became available

   12 Whether the records maintained by the
        registered person facilitate identification of
        the date of payment of consideration & tax
        for every inward supply?
   13 Details of re-claim of tax credit upon                  Annex 12  month of reclaim, tax, month of
        payment to supplier, where an amount                  reversal


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                                Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                      GST FORM GSTR  9D
        equivalent to the credit had been paid as
        output tax under the second proviso to
        Section 16(2)
   14 Details of transactions where the credit has            Annex 12  Month, tax, actual month in
        not been reversed u/s 16(2) of the Act read           which reversed (if any)
        with Rule 37 of the Rules, on account of
        non-payment of consideration & tax

   15 Document the policy for recording the cost
        of capital goods. Whether the tax component
        is included in the cost of the asset?
   16 Details of inward supply of capital goods               Annex 12  Month, value excluding tax, tax
        where credit is ineligible only by virtue of
        section 16(3), on capitalising the GST
        component

   b    Special cases
   1    Whether credit in Form GST ITC 01 is
        correctly availed in accordance with section
        18(1) of the Act?
   2    Whether any transfer of credit has been
        applied for in Form GST ITC 02 in
        accordance with section 18(3) of the Act?
        Has the transferee accepted the same on the
        GST Common portal?
   3    Whether credit reversed / amount of tax paid
        by way of intimation in Form GST ITC 03 is
        correctly determined or availed in
        accordance with section 18(4) of the Act?
   4    Details of supply of capital goods or plant           Annex 13  Month, value, tax, ITC less %
        and machinery, on which credit had been               points
        availed by the registered person


   c    Job work
   1    Document the methodology adopted to
        ensure receipt (or effect supply) of inputs /


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                                    GST FORM GSTR  9D
        semi-finished goods sent for job work,
        within 1 year of the date of dispatch (or 3
        years in case of capital goods)?
   2    Whether the records maintained by the
        registered person facilitate determination of
        the date of dispatch of goods to job worker /
        date of receipt of goods from job worker?
   3    Document the mechanism adopted by the
        registered person to identify the date of
        recording receipt of goods, in case of direct
        dispatch of goods to job worker from the
        vendor's premises
   4    Details of goods directly dispatched for              Annex 14  Month, value, tax
        supply from the job worker's premises
   5    Document the policy for timing of issuance
        of invoice in respect of goods supplied from
        the premises of the job worker
   6    Details of inward supplies (services)                 Annex 14  Name, address, State, HSN,
        received from unregistered job workers                value
        during the year
   7    Details of deemed supply of goods, where              Annex 14  Month, value, tax
        inputs / semi-finished goods / capital goods
        sent for job work are not returned within the
        prescribed time limit. Whether taxes
        remitted thereon?
   8    Tax treatment adopted in respect of goods
        returned by job-worker / directly supplied
        from job worker's premises where the return
        / dispatch of goods has taken place after the
        prescribed time limit


   d    ISD
   1    Does the registered person have an ISD
        registration in the State?




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                                        GST FORM GSTR  9D
        2    Provide month-wise details of the 'relevant Annex 15  month, relevant turnover for
             turnover' in accordance with Section 20 r/w           each distinct person
             Rule 39 for all recipients of credit
        3    Provide the details of credit forgone due to          Annex 15  month, taxes, eligible /
             non-distribution of credits within the same           ineligible
             month


VI      Returns
        1    Applicability of forms:
        a.   GSTR-1: Outward supplies
        b.   GSTR-2: Inward supplies
        c.   GSTR-3: Monthly returns
        d.   GSTR-3B: Monthly returns (where notified)
        e.   GSTR-5A: Supplier of OIDAR services
             from a place outside India
        f.   GSTR-6: ISD
        g.   GSTR-7: Tax Deducted at Source u/s 51
        h.   GSTR-8: Tax Collected at Source u/s 52
        i.   GSTR-9: Annual return
        j.   GSTR-9B: Annual statement to be filed by
             e-commerce operators
        k.   GSTR-10: Final return
        l.   Form ITC 01: Special circumstances
             specified u/s 18
        m. Form ITC 02: Transfer of credits
        n.   Form ITC 03: Intimation of ITC reversal /
             payment of tax in terms of Section 18(4)
        o.   Form ITC 04: Job work
        p.   Form GST TRAN-1                                       Applicable only for 2017-18
        q.   Form GST TRAN-2                                       Applicable only for 2017-18

        2    Whether all the applicable forms have been            Annex 16  Every form - due date, actual
             filed within the due dates? Comment                   date, delay, late fee, remarks

        3    Whether outward supplies of a month have
             been reflected in the appropriate month's


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                                           GST FORM GSTR  9D
              return? If no, specify reasons and attach a
              reconciliation statement.

         4    Details of outward supplies and output tax            Annex 17
              thereon

         5    Details of inward supplies and input tax              Annex 18
              credit / output tax thereon

         6    Statement indicating output tax, input tax            Annex 19
              credit and net tax for the year under audit

         7    Whether the details declared in the monthly           Annex 20
              returns match with the details declared in the
              annual return? If no, specify reasons and
              attach a reconciliation statement.

         8    Whether the details declared in the annual            Annex 21
             return match with the details in the audited
              financial statements? If no, specify reasons
              and attach a reconciliation statement.

         9    Provide the number and value (specifying              Annex 22  Month, No., Tax, whether
              tax separately) of mismatches in ITC                  availed in subsequent month  no., month,
              availed, which was added to the output tax            tax
              liability for the succeeding months, and the
              re-claim of credit in the subsequent months
              (if any)
         10 Whether the books of account have duly
              recorded the tax treatment with respect to
              Point 9 above?

         11 Provide the HSN summary of outward                      Annex 4
              supplies
         12 Provide the HSN summary of inward                       Annex 4
              supplies


VII      Payments

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                                         GST FORM GSTR  9D
          1    Quantum of amount lying as excess cash /
               credit in the Electronic Cash Ledger and
               Electronic Credit Ledger as on 31st March,
               20xx and as on date of filing the audit report
          2    List the instances where any amount has
               been incorrectly deposited in the wrong head
               during the year. Indicate whether refund has
               been claimed in such instances.
          3    Whether there has been any delay in
               payment of taxes to the Government in any
               tax period? If yes, specify reasons.
          a    Details of same along with the details of             Annex 23  Month, amount, delay,
               payment of interest                                   remittance date, interest
          b    Details of short remittance of interest, if any
               along with reasons
          c    Details of mode of discharge of liability             Annex 23  Month, liability, utilization of
               along with ratio of the same                          cash, utilization of credit, ratio
          4    Do the provisions of Section 51 of the CGST
               Act, 2017 apply to the registered person
          5    Do the provisions of Section 52 of the CGST
               Act, 2017 apply to the registered person
          6    Details of tax paid under provisional                 Annex 24
               assessment and status of provisional
               assessment orders in respect of supplies
               effected during the year
          7    Details of tax paid based on conclusion of            Annex 24
               provisional assessment in respect of supplies
               effected during the preceding year


VIII      Refunds
          1    Whether the registered person is eligible for
               claim of refund under Section 54 of the
               CGST Act, 2017?
          2    If yes, specify under which of the following
               cases refund has been claimed?



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                                     GST FORM GSTR  9D
   a    Refund of unutilized input tax credit on
        account of inverted tax structure (i.e. rate of
        tax on inputs is higher than that of outputs)
   b    Refund of integrated tax paid on export of
        goods
   c    Refund of integrated tax paid on export of
        service / supplies to SEZ
   d    Refund of integrated tax paid on deemed
        exports
   e    Refund of balance in electronic cash ledger
        under Section 49(6)
   3    Has the registered person claimed drawback
        in respect of any of the taxes?
   4    Whether the claim has been filed manually /
        electronically by the registered person?
   5    Has any of the refund claims been rejected
        by the Government? If yes, mention the
        reasons for the same along with the amount
        involved
   6    Whether the procedures prescribed under
        Circular No. 17/17/2017-GST dated
        15.11.2017 have been followed by the
        registered person?
   7    Has the input tax credit been debited in the
        Electronic Credit Ledger to the extent of
        refund claim made by the registered person?
   8    Details of Bond / Letter of Undertaking               Annex 25  Date of LUT / Bond, Centre /
        (LUT) where zero-rated supplies have been             State Jurisdiction, Bond / LUT No. (if any),
        effected without payment of tax                       Period of Validity
   9    If zero-rated supplies are effected under the         Annex 25  Date of Bond, Centre / State
        cover of a Bond, provide the details of Bank          Jurisdiction, Bond No. (if any), Bank
        Guarantee furnished in all the cases.                 Guarantee No., Amount involved, Name of
                                                              the Bank and Branch
   10 Details of transactions considered as intra-            Annex 26
        State supplies but which are subsequently



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                                     Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                           GST FORM GSTR  9D
             held to be inter-State supplies in terms of
             Section 77 of the CGST Act. Have the
             appropriate taxes been remitted and refund
             claimed of the taxes wrongly remitted?


IX      Documentation
        1    Provide the Serial No. of documents used              Annex 27  tax invoice, bill of supply, credit
                                                                   note, debit note, receipt voucher, refund
                                                                   voucher, payment voucher, delivery challan;
                                                                   start & end for the year, no. of documents
                                                                   issued, no. of documents cancelled
        2    Document the system followed in case of
             supplies effected wherein the goods were
             directly shipped by the supplier to the end-
             recipient based on directions provided by the
             registered person (in terms of Section
             10(1)(b) of the IGST Act, 2017)
        3    Document the reasons for cancellation of the          Annex 27  No. of cancellations and value
             documents                                             thereon to be provided against each of the
                                                                   following reasons:Incorrect/incomplete
                                                                   details of recipient;Incorrect value /
                                                                   tax;Incorrect place of supply;Incorrect
                                                                   nature of tax;Incorrect particulars of the
                                                                   transaction other than the above;Supply not
                                                                   effected;Supply rejected;Others.

        4    Whether the registered person is liable to
             issue the followin documents? If yes,
             whether such documents have been issued
             on all applicable transactions:
        a          Tax invoice u/r 46
        b          Bill of supply u/r 49
        c          Receipt voucher u/r 50
        d          Refund voucher u/r 51
        e          Payment voucher u/r 52
         f         Credit note & debit note u/r 53


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                                    Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                             GST FORM GSTR  9D
       g           Delivery challan u/r 55

       5    Whether all particulars required under the
            rules are included in the following relevant
            documents issued by the registered person:
       a           Tax invoice u/r 46
       b           Bill of supply u/r 49
       c           Receipt voucher u/r 50
       d           Refund voucher u/r 51
       e           Payment voucher u/r 52
        f          Credit note & debit note u/r 53
       g           Delivery challan u/r 55
       6    Details of taxable supplies where the value           Annex 28  Month, no. of transactions, total
            was below Rs.200, effected for which no tax           value; tax
            invoice was liable to be issued u/s 31(3)(b)
            of the Act


X      Assessments / Inspections
       1    Details of inspection of the business                 Date of visit, designation of officer, AY
            premises / books of the registered person             covered, allegation in brief, amounts paid,
            conducted by the tax authorities during the           remarks
            financial year
       2    Details of inspection of the business                 Date of visit, designation of officer, AY
            premises / books of the registered person by          covered, allegation in brief, amounts paid,
            the tax authorities, relating to the current          remarks
            financial year conducted up to the date of
            signing of this report
       3    Provide the details of pending notices as on          Date, AY covered, allegation in brief,
            the date of signing of the report                     amount involved, remarks
       4    Details of notices / assessments against              Order No. & Date, Designation of the
            which an assessment order under Section 73            officer, order in brief, amount involved, tax,
            or Section 74 of the CGST Act, 2017 has               remarks
            been passed, relating to the current financial
            year




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                                      Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                          GST FORM GSTR  9D
         5    Whether any special audit u/s 66 of the
              CGST Act, 2017 has been directed to be
              conducted during / for the year of audit? If
              yes, has the special audit resulted in
              proceedings initiated u/s 73 or 74 of the
              CGST Act, 2017?



XI       Advance ruling
         1    Has any application for advance ruling been
              filed by the registered person during the
              current / earlier years?
         2    If yes, has the registered person given effect
              to the Advance Ruling Order immediately
              and in the subsequent years (as applicable)?
         3    Has any appeal been preferred by the
              registered person against any order issued by
              the Advance Ruling Authority? If so,
              provide details of the issues (along with
              amounts involved) in brief.


XII      Certification
         1    Details of certificates issued by a chartered
              account of a cost accountant under:
         a    Rule 40(1): Declaration for claim of eligible
              credits u/s 18(1) in Form GST ITC 01
         b    Rule 41(2): To the effect that the sale,
              merger, etc. has been done with a specific
              provision for the transfer of liabilities
         c    Rule 44(5): Certifying that any amounts
              estimated under Rule 44(1) are based on the
              prevailing market price of the goods
         d    Rule 89(2): To the effect that incidence of
              tax, etc. claimed as refund has not been
              passed on to any other person




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                                       Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                                GST FORM GSTR  9D
XIII      Ratios
          1    Provide the following ratios:                         For current year and previous year
          a    Inward supply of goods to turnover in State
          b    Inward supply of services to turnover in
               State
          c    Net Inward supplies to turnover in State
          d    Inward supplies from unregistered suppliers
               to Net inward supplies

          e    Turnover in State to aggregate turnover
           f   Exempt turnover to turnover in State
          g    Taxable turnover (excluding zero-rated
               supplies) to turnover in State
          h    Turnover of zero-rated supplies to turnover
               in State
           i   Net outward supplies effected to related
               persons (value accepted under GST laws) to
               turnover in State
           j   Net outward supplies effected to distinct
               persons (value accepted under GST laws) to
               turnover in State
          k    Supply of goods from opening stock to
               turnover from supply of goods


XIII      Any other issues considered to be relevant for             Provide by way of an Appendix
          the purpose of Audit


The information furnished in this Form is true and correct.


               As per our report of even date attached.

               for xxxxxxxxxxxx                                      for and on behalf of
               Chartered / Cost Accountants                          <>
               Firm registration number:




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                                Proposed Audit Form in respect of Annual Audit required under the GST Laws


                                         GST FORM GSTR  9D
        xxxxxxxxxx                                      xxxxxxxxxx
        Partner                                               Partner / Managing Director etc.
        Membership No. xxxxx
        GST Enrolment Number: xxxxx
        Place: xxxxxxx                                        Place: xxxxxxx
        Date: xx / xx / 20xx                                  Date: xx / xx / 20xx




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Details of transactions not offered to tax under the GST Laws
Annexure 1

                                                           Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

 Statutory                   Description                     Apr    May      Jun     Jul     Aug     Sep     Ot     Nov     Dec     Jan     Feb     Mar     Total
 Reference
Schedule III. Services of funeral, burial, crematorium
   Para 4     or mortuary including transportation of
              the deceased
Schedule III. Sale of land and, subject to clause (b) of
   Para 5     paragraph 5 of Schedule II, sale of
              building
Schedule III. Actionable claims, other than lottery,
   Para 6     betting and gambling
 Section 9 Supply of alcoholic liquor for human
              consumption
 Section 9 Supply of petroleum crude
 Section 9 Supply of high speed diesel
 Section 9 Supply of natural gas
 Section 9 Supply of aviation turbine fuel
 Section 9 Supply of motor spirit (commonly
              known as petrol)
Details of supplies covered under Section 8 of the CGST Act, 2017
Annexure 2

A. Composite                                                                                Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts
Supplies
    Varieties of      Components of      HSN / SAC of        HSN of       Rate of tax         Apr    May      Jun     Jul     Aug     Sep     Oct     Nov     Dec     Jan     Feb     Mar     Total
 composite supplies   the composite         all such        Principal   applicable to the
                          supply          components         supply     Principal supply




B. Mixed Supplies                                                                           Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

 Varieties of mixed    Components of     HSN / SAC of    HSN of supply    Rate of tax         Apr    May      Jun     Jul     Aug     Sep     Oct     Nov     Dec     Jan     Feb     Mar     Total
     supplies         the mixed supply      all such      on which the applicable to such
                                          components     highest rate of     supply
                                                             tax is
Details of inward supplies effected by registered person on which tax is payable under reverse charge mechanism (RCM)
Annexure 3

Notified inward supplies liable to tax on RCM u/s 9(3)
                                                                    Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

  Description of the goods / services   HSN / SAC        Tax rate     Apr    May       Jun       Jul       Aug          Sep   Oct   Nov   Dec   Jan   Feb     Mar     Total




Inward supplies liable to tax on RCM on account of supplies made by unregistered persons u/s 9(4)
                                                                Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

     Varieties of mixed supplies        HSN / SAC Rate of tax         Apr    May       Jun       Jul       Aug          Sep   Oct   Nov   Dec   Jan   Feb     Mar     Total
                                        of all such applicable to
                                        component such supply
                                             s
    Details of inward supplies and outward supplies effected by registered person
    Annexure 4

    A. Exempted outward supplies                                                                                          Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts

                 Notification No.             Entry     Applicability      Description      HSN     Rate of   Exemption     Apr       May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Jan       Feb       Mar      Total
                                                         during the                                  tax        Rate
                                                           year




    B Outward supplies
                                                                        Amounts          Amounts   Amounts    Amounts     Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts

                   Description                 HSN       Rate of tax          Apr           May      Jun         Jul        Aug       Sep       Oct       Nov       Dec       Jan       Feb       Mar      Total




    C Outward supplies
                                                                        Amounts          Amounts   Amounts    Amounts     Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts   Amounts

                   Description                 HSN       Rate of tax          Apr           May      Jun         Jul        Aug       Sep       Oct       Nov       Dec       Jan       Feb       Mar      Total




.
Details of outward supply of services on which tax is paid upto cessation of service
Annexure 5

       Reason for cancellation             HSN      Description      Rate    Total value Value upto
                                                                               agreed cessation of
                                                                                upon      service
Details of goods sent for sale on approval basis, which had not been received / supplied within 6 months of dispatch
Annexure 6

            Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

Month in      Apr      May        Jun        Jul       Aug        Sep        Oct       Nov        Dec        Jan       Feb   Mar   Total
which the
 goods
were sent


  Apr
  May
   Jun
   Jul
  Aug
   Sep
   Oct
  Nov
  Dec
   Jan
   Feb
  Mar
  Total
Details of determination of place of supply
Annexure 7

Section reference                     Situation                   Whether applicable      Whether
 under the IGST                                                    to the registered  applicable to the
       Act                                                          person on any    registered person
                                                                   outward supplies    on any inward
                                                                                           supplies
Cases other than supply of goods imported into, or exported from India
 Section 10(1)(a) Supply involves movement of goods, whether Yes / No                Yes / No
                  by the registered person (as a supplier) or the
                  recipient or by any other person

 Section 10(1)(b) Goods are delivered by the supplier to a         Yes / No          Yes / No
                  recipient / any other person on the direction of
                  the registered person (whether acting as an
                  agent or otherwise) before or during movement
                  of goods, either by way of transfer of
                  documents of title to the goods or otherwise

 Section 10(1)(c) Supply does not involve movement of goods,       Yes / No          Yes / No
                  whether by the registered person (as a supplier)
                  or the recipient
 Section 10(1)(d) Goods are assembled or installed at site         Yes / No          Yes / No

 Section 10(1)(e) Goods are supplied on board a conveyance,       Yes / No           Yes / No
                  including a vessel, an aircraft, a train or a
                  motor vehicle
  Section 10(2) Where place of supply of goods cannot be          Yes / No           Yes / No
                  determined as above

Cases of import and export of goods
  Section 11(1) Goods imported into India                         Yes / No           Yes / No
  Section 11(2) Goods exported from India                         Yes / No           Yes / No

Cases of supply of services where the supplier or recipient is located in India
  Section 12(3) In relation to immovable property                  Yes / No          Yes / No
  Section 12(4) Restaurant and personal care                       Yes / No          Yes / No
  Section 12(5) Training and performance appraisal                 Yes / No          Yes / No
  Section 12(6) Admission to events                                Yes / No          Yes / No
  Section 12(7) Organising events                                  Yes / No          Yes / No
  Section 12(8) Goods transportation services                      Yes / No          Yes / No
  Section 12(9) Passenger transportation services                  Yes / No          Yes / No
  Section 12(10) Services on board a conveyance                    Yes / No          Yes / No
  Section 12(11) Telecommunication, etc.                           Yes / No          Yes / No
  Section 12(12) Banking and other financial services              Yes / No          Yes / No
  Section 12(13) Insurance services                                Yes / No          Yes / No
  Section 12(14)   Advertisement  services  to governmental        Yes / No          Yes / No
                   agencies
 Section 12(2)(a) Where place of supply cannot be determined as Yes / No             Yes / No
                   above, in case of registered recipients

 Section 12(2)(b) Where place of supply cannot be determined as Yes / No             Yes / No
                  above, in case of unregistered recipients
Cases of supply of services where the recipient is located outside India
 Section 13(3)(a) Where goods are required to be made              Yes / No   Yes / No
                   physically available to the supplier
 Section 13(3)(b) Services requiring the physical presence of the Yes / No    Yes / No
                   recipient
  Section 13(4) In relation to immovable property                  Yes / No   Yes / No
  Section 13(5) Admission to or organisation of events             Yes / No   Yes / No
 Section 13(8)(a) Services by banking / financial / NBFCs to       Yes / No   Yes / No
                   account holders
 Section 13(8)(b) Intermediary services                            Yes / No   Yes / No

 Section 13(8)(c) Hiring of means of transport                    Yes / No    Yes / No

 Section 13(9)     Goods transportation services                  Yes / No    Yes / No
 Section 13(10)    Passenger transportation services              Yes / No    Yes / No
 Section 13(11)    Services on board a conveyance                 Yes / No    Yes / No
 Section 13(12)    OIDAR services                                 Yes / No    Yes / No
Details of transactions where value of supply is based on valuation rules
Annexure 8A

Sl. No. Type                                                           Value as per books   Value as per tax invoice   CGST   SGST   IGST
   A    Outward supplies
   1    Where price is not the sole consideration (including barter,
        exchange, etc.)
   2    Permanent transfer or disposal of business asset where
        there is no consideration, and ITC was availed
   3    Supply to related persons (other than employees) where
        ITC not fully available to recipient, whether or not for a
        consideration
   4    Supply to employees whether or not for a consideration
   5    Supply to distinct persons where ITC not fully available to
        recipient whether or not for a consideration

   6    Supply to agent whether or not for a consideration

   B    Inward supplies
   1    Inward supplies received from related persons / distinct
        persons, where ITC can be fully claimed by the GSTIN,
        attracting tax on RCM basis
   2    Import of services without consideration from a related
        person / his other establishments outside India, in the
        course or furtherance of business
Details of transactions where value of supply is based on transaction value although the value ought to have been determined under the valuation rules
Annexure 8B

    Month         Transaction value as appearing       CGST             SGST            IGST
                        in the tax invoice

     Apr
     May
     Jun
      Jul
     Aug
      Sep
      Oct
     Nov
      Dec
      Jan
      Feb
     Mar
     Total
Details of transactions where value of supply does not include the inclusions mandated under Section 15
Annexure 9

 Section Whether the inclusions listed u/s 15(2) have been considered consistently by the registered person?               Yes/ No   If 'No', reasons
 15(2)(a) any taxes, duties, cesses, fees and charges levied under any law for the time
          being in force other than that under the GST Laws / GST Compensation Cess Law, if charged separately by
          the supplier
 15(2)(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the
          recipient of the supply and not included in the price actually paid or payable for the goods or services or both

 15(2)(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply
          and any amount charged for anything done by the supplier in respect of the supply of goods or services or
          both at the time of, or before delivery of goods or supply of services
 15(2)(d) interest or late fee or penalty for delayed payment of any consideration for any supply;
 15(2)(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State
          Governments
  15(3) Discounts not recorded on the face of the invoice / credit note not issued & declared in the returns within the
          prescribed time
  15(3) Post-supply discounts provided which were not agreed upon before or at the time of supply
Details of reimbursements excluded from the taxable value where registered person acted as a pure agent under rule 33
Annexure 10

 Month    Total value including      Taxable value        Reimbursements on
            reimbursements                                which no tax is paid

  Apr
  May
   Jun
   Jul
  Aug
   Sep
   Oct
  Nov
   Dec
   Jan
   Feb
  Mar
  Total
Details of input tax credits
Annexure 11

A                        Goods / services on which ITC is ineligible               Out of (A),                Goods / services on which ITC is eligible
                                             (A)                              Value of capital goods                             (B)
     Month        Value of     Value of Input   Value of           Total      on which credit is not   Value of    Value of Input   Value of              Total
                   Inputs         services    Capital goods                   availed on account of     Inputs        services    Capital goods
                                                                                  Section 16(3)
                                                                                (IT Dep.on GST)
      Apr
      May
       Jun
       Jul
      Aug
       Sep
       Oct
      Nov
       Dec
       Jan
       Feb
      Mar
      Total

B Out of (B), eligible credits on supplies received from related persons
   GSTIN             Value of supply                                    Tax
                  Goods           Services         CGST            SGST               IGST




C Out of (B), eligible credits on supplies received from distinct persons
   GSTIN             Value of supply                                    Tax
                  Goods           Services         CGST            SGST               IGST
ITC reversal u/s 16(2)
Annexure 12

A Details of amount of tax credit paid as output tax liability u/s 16 r/w Rule 37, which was reclaimed during the year

                                                                      Amount of credit reclaimed upon payment of consideration
    Month in    Amount of ITC         Apr       May        Jun        Jul       Aug         Sep       Oct      Nov         Dec         Jan        Feb        Mar
    which the paid as output tax
    credit was liability u/s 16(2)
      paid as     r/w Rule 37
      output
     liability
       PY -3
       PY -2
       PY -1
        Apr                                 -
       May                                  -         -
        Jun                                 -         -          -
        Jul                                 -         -          -         -
        Aug                                 -         -          -         -          -
        Sep                                 -         -          -         -          -          -
        Oct                                 -         -          -         -          -          -         -
        Nov                                 -         -          -         -          -          -         -          -
        Dec                                 -         -          -         -          -          -         -          -          -
        Jan                                 -         -          -         -          -          -         -          -          -           -
        Feb                                 -         -          -         -          -          -         -          -          -           -           -
       Mar                                  -         -          -         -          -          -         -          -          -           -           -         -
       Total

B Details of amount of tax credit paid as output tax liability u/s 16 r/w Rule 37, which was reclaimed during the year

                                                 Month in which the amount of credit should have been paid as output liability u/s 16(2) r/w rule 37
    Month in    Amount of ITC         Apr       May      Jun        Jul       Aug         Sep       Oct        Nov         Dec         Jan         Feb       Mar
    which the paid as output tax
    credit was liability u/s 16(2)
      paid as     r/w Rule 37
      output
     liability
       Apr
       May
        Jun
        Jul
       Aug
        Sep
        Oct
       Nov
        Dec
        Jan
        Feb
       Mar
       Total
Details of supply of capital goods or plant and machinery on which input tax credit had been availed
Annexure 13

Month     Aggregate value of      Aggregate tax computed thereon   Aggregate ITC Availed on Inward     Aggregate of ITC availed as reduced by a   Aggregate of the higher of (A) and
               supply                           (A)                 supply of such capital goods (B)           certain % u/s 18(6) (C)            (C) computed on a transaction level
                                  CGST        SGST       IGST        CGST        SGST        IGST        CGST          SGST            IGST        CGST         SGST          IGST
Apr
May
 Jun
 Jul
Aug
 Sep
 Oct
Nov
Dec
 Jan
 Feb
Mar
Total
Job work
Annexure 14
A Details of goods directly dispatched for supply from the job worker's premises

   Month                     Value of supplies       CGST       SGST        IGST
           Apr
           May
           Jun
            Jul
           Aug
            Sep
            Oct
           Nov
            Dec
            Jan
            Feb
           Mar
           Total

B Details of inward supplies (services) received from unregistered job workers during the year
  Name of job worker              Address              State      HSN      Value of
                                                                           inward
                                                                           supplies
C Details of deemed supply of goods, where inputs / semi-finished goods / capital goods sent for job work are not returned within the prescribed time limit

a   Month in which the        Value of inputs        CGST        SGST        IGST
    goods were sent for
        job work
        Apr of PY
        May of PY
        Jun of PY
        Jul of PY
        Aug of PY
        Sep of PY
        Oct of PY
        Nov of PY
        Dec of PY
        Jan of PY
        Feb of PY
        Mar of PY
          Total

b   Month in which the     Value of capital goods    CGST        SGST        IGST
    goods were sent for
         job work
      Apr of the FY-3
      May of the FY-3
      Jun of the FY-3
      Jul of the FY-3
      Aug of the FY-3
      Sep of the FY-3
      Oct of the FY-3
      Nov of the FY-3
      Dec of the FY-3
      Jan of the FY-3
      Feb of the FY-3
      Mar of the FY-3
           Total
ISD details
Annexure 15
A Details of relevant turnover of the distinct persons during the year

                                                    Amounts Amounts         Amounts        Amounts      Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

       GSTIN            Location       Relevant       Apr         May            Jun            Jul       Aug     Sep     Oct     Nov     Dec     Jan     Feb     Mar     Total
                                       turnover
                                       (of P.Yr /
                                         P.Qtr)




B   Credits lost due to the fact that the distribution did not occur within the same month
       Month             Credits eligible for distribution        Credits ineligible for distribution
                         CGST             SGST        IGST        CGST          SGST           IGST
         Apr
        May
         Jun
         Jul
        Aug
         Sep
         Oct
         Nov
         Dec
         Jan
         Feb
        Mar
        Total
Date of filing of returns / forms
Annexure 16

A Monthly returns
                                                                   GSTR-3B                                                      GSTR-1                                                       GSTR-2                                                GSTR-3
                  Month               Due date    Date of filing   Delay (in   Late fee   Remarks   Due date   Date of filing   Delay (in   Late fee   Remarks   Due date   Date of filing   Delay (in   Late fee   Remarks   Due date   Date of   Delay (in   Late fee   Remarks
                                                                    days)                                                        days)                                                        days)                                       filing    days)
                   Apr
                   May
                   Jun
                   Jul
                   Aug
                   Sep
                   Oct
                   Nov
                   Dec
                   Jan
                   Feb
                   Mar

B   Supplier of OIDAR services
                                                                   GSTR-5A
                  Month               Due date    Date of filing   Delay (in   Late fee   Remarks
                                                                    days)
                   Apr
                   May
                   Jun
                   Jul
                   Aug
                   Sep
                   Oct
                   Nov
                   Dec
                   Jan
                   Feb
                   Mar

C ISD Return
                                                                   GSTR-6
                  Month               Due date    Date of filing   Delay (in   Late fee   Remarks
                                                                    days)
                   Apr
                   May
                   Jun
                   Jul
                   Aug
                   Sep
                   Oct
                   Nov
                   Dec
                   Jan
                   Feb
                   Mar

D Return by a person liable to deduct tax at source
                                                                   GSTR-7
                  Month               Due date    Date of filing   Delay (in   Late fee   Remarks
                                                                    days)
                   Apr
                   May
                   Jun
                   Jul
                   Aug
                   Sep
                   Oct
                   Nov
                   Dec
                   Jan
                   Feb
                   Mar
E   Return by a person liable to collect tax at source
                                                                          GSTR-8
                 Month                   Due date        Date of filing   Delay (in   Late fee   Remarks
                                                                           days)
                  Apr
                  May
                  Jun
                  Jul
                  Aug
                  Sep
                  Oct
                  Nov
                  Dec
                  Jan
                  Feb
                  Mar

F   Other Forms
                  Forms                  Due date        Date of filing   Delay (in              Late fee
                                                                           days)
    Form GSTR 9
    Form GSTR 9B
    Form GSTR 10
    Form ITC 01
    Form ITC 02
    Form ITC 03
    Form ITC 04 (Q1)
    Form ITC 04 (Q2)
    Form ITC 04 (Q3)
    Form ITC 04 (Q4)

G Transition forms
               Forms                     Due date        Date of filing   Delay (in              Late fee
                                                                           days)
    Form GST TRAN 01
    Form GST TRAN 02 (Jul 2017)
    Form GST TRAN 02 (Aug 2017)
    Form GST TRAN 02 (Sep 2017)
    Form GST TRAN 02 (Oct 2017)
    Form GST TRAN 02 (Nov 2017)
    Form GST TRAN 02 (Dec 2017)
    Details of Outward Supplies and Output tax
    Annexure 17
                                                                                               Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

    Sl. No.                                               Particulars                            Apr     May     Jun     Jul     Aug     Sep     Oct     Nov     Dec     Jan     Feb     Mar     Total
.   Details of Outward Supplies
                      All outward supplies
       1              Liable to tax under forward charge other than (2)                                                                                                                                  0
       2              Zero rated                                                                                                                                                                         0
             A           With payment of tax                                                                                                                                                             0
                 (i)         Exports
                 (ii)        Supplies to SEZ
             B           Without payment of tax                                                                                                                                                          0
                 (i)         Exports
                 (ii)        Supplies to SEZ
       3              Deemed exports                                                                                                                                                                     0
       4              Liable to tax under reverse charge mechanism
       5              Partly Exempt Supplies (taxable portion)
       6              Exempt Supplies                                                                                                                                                                    0
             A        Wholly Exempt Supplies                                                                                                                                                             0
             B        Partly Exempt Supplies (exempt portion)                                                                                                                                            0
       7              Non-GST supplies                                                                                                                                                                   0
                                                                                                                                                                                                         0
     6(1)                5% supplies
             A           5% values intra-State
                  (i)    Liable to tax under forward charge other than the below                                                                                                                         0
                 (iia)   Zero rated With payment of tax (exports)                                                                                                                                        0
                 (iib)   Zero rated With payment of tax (supply to SEZ)
                 (iii)   Deemed exports
                 (iv)    Partly Exempt Supplies (taxable portion)                                                                                                                                        0
             B           2.5% CGST
                  (i)    Liable to tax under forward charge other than (2)
                 (iia)   Zero rated With payment of tax (exports)
                 (iib)   Zero rated With payment of tax (supply to SEZ)
                 (iii)   Deemed exports
                 (iv)    Partly Exempt Supplies (taxable portion)
             C           2.5% SGST
                  (i)    Liable to tax under forward charge other than (2)
                 (iia)   Zero rated With payment of tax (exports)
                 (iib)   Zero rated With payment of tax (supply to SEZ)
                 (iii)   Deemed exports
                 (iv)    Partly Exempt Supplies (taxable portion)
     6(2)    A           5% values inter-State
                  (i)    Liable to tax under forward charge other than (2)
                 (iia)   Zero rated With payment of tax (exports)
                 (iib)   Zero rated With payment of tax (supply to SEZ)
                 (iii)   Deemed exports
                 (iv)    Partly Exempt Supplies (taxable portion)
             B           5% IGST
                  (i)    Liable to tax under forward charge other than (2)
                 (iia)   Zero rated With payment of tax (exports)
                 (iib)   Zero rated With payment of tax (supply to SEZ)
                 (iii)   Deemed exports
                 (iv)    Partly Exempt Supplies (taxable portion)

     7(1)                12% supplies (intra-State)
     7(2)                12% supplies (inter-State)

     8(1)                18% supplies (intra-State)
     8(2)                18% supplies (inter-State)

     9(1)                28% supplies (intra-State)
     9(2)                28% supplies (inter-State)

    10(1)              Compensation Cess (intra-State)
.   10(2)              Compensation Cess (inter-State)
    All of the above to be inclusive of debit notes and credit notes issued during the month
    Details of Inward Supplies and Input tax
    Annexure 18
                                                                                                                        Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

    Sl. No.                                                    Particulars                                                Apr     May     Jun     Jul     Aug     Sep     Oct     Nov     Dec     Jan     Feb     Mar     Total
.   Details of Inward Supplies
                     All inward supplies
       1             Inward supplies on which tax is charged by supplier                                                                                                                                                          0
       2             Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier
       3             Inward supplies liable to tax under reverse charge mechanism                                                                                                                                                 0
       4             Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)
       5             Inward supplies received from composition suppliers
       6             Exempt inward supplies                                                                                                                                                                                       0
             A       Wholly Exempt Inward Supplies                                                                                                                                                                                0
             B       Partly Exempt Inward Supplies (exempt portion)                                                                                                                                                               0
       7             Non-GST Inward supplies                                                                                                                                                                                      0

                         Tax on inward supplies
      1                  Inward supplies on which tax is charged by supplier                                                                                                                                                      0
      2                  Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier
      3                  Inward supplies liable to tax under reverse charge mechanism                                                                                                                                             0
      4                  Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)
      5                  Inward supplies received from composition suppliers
      6                  Exempt inward supplies                                                                                                                                                                                   0
             A           Wholly Exempt Inward Supplies                                                                                                                                                                            0
             B           Partly Exempt Inward Supplies (exempt portion)                                                                                                                                                           0
      7                  Non-GST Inward supplies                                                                                                                                                                                  0

     6(1)                5% inward supplies
             A           5% values intra-State inward supplies
                  (i)    Inward supplies on which tax is charged by supplier                                                                                                                                                      0
                 (ii)    Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier                                                                                                                      0
                 (iii)   Inward supplies liable to tax under reverse charge mechanism
                 (iv)    Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)
             B           2.5% CGST
                  (i)    Inward supplies on which tax is charged by supplier
                 (ii)    Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier
                 (iii)   Inward supplies liable to tax under reverse charge mechanism
                 (iv)    Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)
             C           2.5% SGST
                  (i)    Inward supplies on which tax is charged by supplier
                 (ii)    Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier
                 (iii)   Inward supplies liable to tax under reverse charge mechanism
                 (iv)    Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)
     6(2)    A           5% values inter-State inward supplies
                  (i)    Inward supplies on which tax is charged by supplier
                 (ii)    Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier
                 (iii)   Inward supplies liable to tax under reverse charge mechanism
                 (iv)    Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)
             B           5% IGST
                  (i)    Inward supplies on which tax is charged by supplier
                 (ii)    Partly Exempt inward supplies (taxable portion) on which tax is charged by supplier
                 (iii)   Inward supplies liable to tax under reverse charge mechanism
                 (iv)    Partly Exempt inward supplies liable to tax under reverse charge mechanism (taxable portion)

     7(1)                12% inward supplies (intra-State)
     7(2)                12% inward supplies (inter-State)

     8(1)                18% inward supplies (intra-State)
     8(2)                18% inward supplies (inter-State)

     9(1)                28% inward supplies (intra-State)
     9(2)                28% inward supplies (inter-State)

    10(1)              Compensation Cess (intra-State)
    10(2)              Compensation Cess (inter-State)
    All of the above to be inclusive of debit notes and credit notes received during the month
Details of Net tax
Annexure 19
                                                                                 Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts Amounts

                                      Particulars                                  Apr       May       Jun       Jul       Aug       Sep       Oct       Nov       Dec       Jan       Feb       Mar       Total
       I   CGST

           Output tax on outward supplies

Add        Reversal u/r 37 for non-payment within 180 days
Add        ITC claims made but in excess of details declared by supplier
Add        ISD credit reversed on account of excess distribution
Add        Increase in liability on issuance of debit notes

Less       Reduction in liability on issuance of credit notes

           Total Output tax payable (A)

           Input tax credit
           ITC on inward supplies
           ITC received through ISD
           Increase in credits on receipt of debit notes
                                                                                         0         0         0         0         0         0         0         0         0         0         0         0           0

Less       Goods / services are not used in the course or furtherance of
           business
           Credit ineligible as the goods/services received are used wholly
           for effecting exempt supplies (excluding exports)
           Credit ineligible u/s 17(5)(a) : On motor vehicles and other
           conveyances
           Credit ineligible u/s 17(5)(b)(i) : On food and beverages,
           outdoor catering, beauty treatment, health services, cosmetic
           and plastic surgery
           Credit ineligible u/s 17(5)(b)(ii) : On membership of a club,
           health and fitness centre
           Credit ineligible u/s 17(5)(b)(iii) : On rent-a-cab, life insurance
           and health insurance
           Credit ineligible u/s 17(5)(b)(iv) : On travel benefits extended to
           employees on vacation
           Credit ineligible u/s 17(5)(c) : On works contract services when
           supplied for construction of an immovable property
           Credit ineligible u/s 17(5)(d) : On goods / services received for
           construction of an immovable property on own account

           Credit ineligible u/s 17(5)(g) : On goods or services or both
           used for personal consumption;
              Credit ineligible u/s 17(5)(h) : On goods lost, stolen, destroyed;

              Credit ineligible u/s 17(5)(h) : On goods written off;
              Credit ineligible u/s 17(5)(h) : On goods disposed of by way of
              gift;
              Credit ineligible u/s 17(5)(h) : On goods disposed of by way of
              free samples;
              Credit ineligible u/s 17(5)(i) : In respect of tax paid in
              accordance with the provisions of sections 74, 129 and 130;


              Other deductions from input tax credit
              Reduction in credit on receipt of credit notes
              Reversal u/r 42
              Reversal u/r 43
              Reversal u/r 44
              Reversal u/r 44A

             Additions to claim for input tax credit
    Add back ITC claimed in previous periods added back in the subsequent
             month due to mismatch of details declared by supplier, now
             correctly declared by supplier in subsequent tax periods

    Add back Reclaim of credit wherein output tax to the extent of credit
             availed had been paid u/s 16(2) r/w rule 37, upon payment of
             consideration + tax

              Amount brought forward from previous tax period

              Total eligible Input Tax Credit (B)

              Net tax payable (A) - (B)

        II    SGST
       III    IGST
.      IV     Compensation Cess
Reconciliation between the total output tax determined under audit and the details declared in returns
Annexure 20

                   Particulars                    Apr       May        Jun        Jul       Aug          Sep       Oct       Nov       Dec       Jan       Feb       Mar       Total
Output tax
CGST
Total output tax payable determined under audit         0         0          0          0         0            0         0         0         0         0         0         0           0
Total output tax payable under monthly returns
Difference
Reasons for difference: to be quantified
Reasons for difference: to be quantified
Reasons for difference: to be quantified
Reasons for difference: to be quantified
Reasons for difference: to be quantified






SGST
IGST
Compensation cess
Reconciliation - financial statements to returns
Annexure 21

 Sl.                      Particulars                      Total
 No.
       Revenue from operations
       Other Income
       Amount as per financials                                    0

Less   Revenue/Other Income pertaining to other States


       Amount as per financials (in the State)                     0

Add: Sale of fixed assets
     Unearned revenue (advances)

       Section 15
       Taxes, duties, cess etc levied under other laws
       charged by supplier
       Amount incurred by recipient but liable to be
       paid by supplier
       Interest, late fee or penalty for delayed payment
       of consideration
       Incidental expenses charged by the supplier


       Schedule I
       Write off and disposal of business assets without
       consideration, if GST credit was availed

       Supply of goods / services by <> to
       related persons / distinct persons:
       (i) To employees (excluding gifts per employee
       upto Rs.50,000)
       (ii) To distinct persons having same PAN
       (iii) To other related persons
       Goods dispatched by GSTIN to agents to the
       extent sale is not made / recognised


Less: Unbilled revenue (Considering the provisions of
      Section 13(2) of the CGST Act, 2017)

       Revenue by way of supplies made through
       agents where tax paid in PY upon initial
       dispatch
       Revenue from transactions not a 'supply' under
       the GST law
       Revenue omitted to be declared in the Annual
       Return
       Revenue against which Time of Supply has
       occurred in the previous year

       Amount as per Annual Return (in a State)                    0
Details of ITC mismatches and reclaim during the year
Annexure 22

                                CGST                                                SGST                                            IGST
 Month      No. of   Mismatched Re-claimed          No. of      No. of   Mismatched Re-claimed     No. of      No. of   Mismatched Re-claimed      No. of
          mismatches and added        in           reclaims   mismatches and added         in     reclaims   mismatches and added          in     reclaims
                      to output subsequent                                to output subsequent                           to output subsequent
                     tax liability  months                               tax liability   months                         tax liability    months

  Apr
  May
  Jun
   Jul
  Aug
   Sep
   Oct
  Nov
   Dec
   Jan
   Feb
  Mar
  Total
Details of discharge of liabilities
Annexure 23

A                                   CGST                                                 SGST                                             IGST                                              Cess
     Month      Liability   Credit      Cash            Ratio     Liability   Credit      Cash utilised    Ratio     Liability   Credit Cash utilised      Ratio     Liability   Credit          Cash         Ratio
                            utilised   utilised                               utilised                                           utilised                                        utilised       utilised
      Apr
      May
      Jun
       Jul
      Aug
       Sep
      Oct
      Nov
      Dec
       Jan
      Feb
      Mar
      Total

                                      CGST                                               SGST                                            IGST                                               Cess
B   Liability Liability      Delay      Date of off-   Interest   Liability   Delay        Date of off-   Interest   Liability   Delay     Date of off-   Interest   Liability   Delay       Date of off-    Interest
     for the                              setting                                            setting                                         setting                                            setting
     month                              liability in                                       liability in                                    liability in                                       liability in
                                          returns                                            returns                                         returns                                            returns
      Apr
      May
      Jun
       Jul
      Aug
       Sep
      Oct
      Nov
      Dec
       Jan
      Feb
      Mar
      Total
Details of provisional assessment
Annexure 24
                                                                                                                                              Additional liability / refund
A   Date of filing   Reason for application    Value of        CGST      SGST        IGST   Cess    Status of      Brief summary of        CGST       SGST         IGST       Cess
     application      made for provisional supplies effected                                       assessment   conclusion of assessment
                          assessment        during the year




B   Date of filing     Brief summary of              Additional liability / refund
    application in       conclusion of
         PY               assessment
                                                 CGST          SGST      IGST        Cess
Details of exports made under the cover of a bond / LUT
Annexure 25

 Bond / LUT     Date of execution of     Jurisdiction     Bond / LUT     Period of validity   Bank Guarantee No.   Amount     Name of the Bank and
                   Bond / LUT          (Centre / State)   No. (if any)                                             involved         Branch
Details of transactions where incurred tax paid
Annexure 26

             Incorrect tax paid         Appropriate tax applicable     Appropriate tax paid        Refund claimed
 Month     CGST   SGST       IGST       CGST     SGST      IGST      CGST    SGST       IGST   CGST    SGST      IGST
  Apr
 May
  Jun
  Jul
  Aug
  Sep
  Oct
  Nov
  Dec
  Jan
  Feb
  Mar
 Total
Documentation
Annexure 27

         Document type    Series   From   Date of   To   Date of
                                           issue          issue


Tax invoice u/r 46




Bill of supply u/r 49




Receipt voucher u/r 50




Refund voucher u/r 51




Payment voucher u/r 52




Credit note u/r 53




Debit note u/r 53




Delivery challan u/r 55
   No. of        Net valid   Aggregate       Reason for
cancellations   documents      value of   cancellation from
                              cancelled    the drop down
                             documents
                                                              Incorrect/incomplete details of recipient;
                                                              Incorrect value / tax;
                                                              Incorrect place of supply;
                                                              Incorrect nature of tax;
                                                              Incorrect particulars of the transaction other than the above;
                                                              Supply not effected;
                                                              Supply rejected;
                                                              Others.
Details of taxable supplies where the value was below Rs.200, for which no tax invoice was liable to be issued u/s 31(3)(b
Annexure 28

Month     No. of    Total      CGST       SGST       IGST
        transacti   value
           ons
Apr
May
Jun
 Jul
Aug
 Sep
 Oct
Nov
Dec
 Jan
Feb
Mar
Total

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