GSTR 9C – Part III

by Madhav Joshi

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Posted on June 27, 2020

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Part III: Reconciliation of Tax paid

Table 9: Reconciliation of rate wise liability and amount payable thereon.

• In this table, we need to provide a reconciliation of rate wise liability and the amount payable thereon. The turnover declared in the audited annual financial statement may have different rates of tax. We need to give the details of Taxable value and tax payable for goods or services sold at various rates. This amount is required to be compared with the total turnover and tax liability shown in GSTR 9.
• This table showed the unreconciled payment by the difference obtained from the details filed here and the details of GSTR 9.

Table 10: Reasons for Un-Reconciled Payment of Tax

• In this Table, Auditor will give his views to explain the reasons for the Un-Reconciled payment of Amount.

Table 11: Additional Amount Payable.

• In this table, the Difference in Gross Turnover & Taxable Turnover & Taxes paid, are to be entered as per the Rate wise and bifurcated in IGST, CGST & SGST.
• This Tax declared under this table has to be paid in cash.

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