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[null," Goods and Services Tax - GST GSTR-9C Offline Tool (v1.7)"]
[]
[null,"Introduction to Excel based GSTR-9C offline tool"]
[null,"1. The Excel based Form GSTR-9C Offline Tool is designed to help auditor to prepare taxpayer's GSTR-9C statement offline."]
[]
[null,"2. Details for following Tables of Form GSTR-9C statement can be added by auditor using the offline Tool. \n   Pt. II- Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9).\n   Pt. II(5)- Reconciliation of Gross Turnover.\n   Pt. II(6)- Reasons for Un - Reconciled difference in Annual Gross Turnover.\n   Pt. II(7)- Reconciliation of Taxable Turnover.\n   Pt. II(8)- Reasons for Un - Reconciled difference in taxable turnover.\n   Pt. III- Reconciliation of tax paid\n   Pt. III(9)- Reconciliation of rate wise liability and amount payable thereon.\n   Pt. III(10)- Reasons for un-reconciled payment of amount.\n   Pt. III(11)- Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above).\n   Pt. IV- Reconciliation of Input Tax Credit (ITC)\n   Pt. IV(12)- Reconciliation of Net Input Tax Credit (ITC).\n   Pt. IV(13)- Reasons for un-reconciled difference in ITC.\n   Pt. IV(14)- Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account.\n   Pt. IV(15)- Reasons for un - reconciled difference in ITC\n   Pt. IV(16)- Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) \n   Pt. V- Auditor's recommendation on additional Liability due to non-reconciliation .\n   PART – B- Certification"]
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[null,"3. The Offline tool has following features to help taxpayer in Return Preparation \n     a. Open GSTR-9C JSON file downloaded from GST Portal: To open Form GSTR-9C details (uploaded earlier) file - downloaded from GST portal into the Offline Tool. Upon successful import of file, \n         the details wouldbe populated to respective tables of Excel workbook.\n     b. Open GSTR-9C JSON Error File Downloaded from GST Portal: To open file downloaded from GST portal from the ‘Processed with error’ link. Upon successful import of the file details ‘processed \n          with error’ records would be populated to respective tables of Excel workbook. The GST portal errors would be marked as red and can be shown in hover at red marked field.\n     c. Generate JSON File to Upload GSTR-9C details on GST Portal: To generate JSON file for upload of Form GSTR-9C details prepared offline on GST portal. The error file will also require to be signed  \n          by auditor again.\n     d. Generate Preview PDF file to view Draft GSTR-9C form: To preview in PDF format, Form GSTR-9C details as prepared offline on GST portal. \n     e. Validate Sheet: To Validate the data entered in respective worksheet of this offline Tool. Successful validation is notified to Taxpayer via pop-up while on failure of validation the cells that fail \n           validation would be marked in Red.               \n    "]
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[null,"4. The high level process flow for GSTR-9C statement preparation is as follows  \n     a. Validate the details filled in various  tables using 'validate' button at the top of every sheet.\n     b. Generate Json using 'Generate JSON File to Upload' option\n     c. Upload the generated JSON on GST Portal. Preview the details uploaded and File return on the GST portal\n     d. Open saved version (Yes/No):- If you select 'No' option then previously saved data not visible and if you select 'Yes' then saved data will be available in the respective worksheets"]
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[null,"Preparing GSTR-9C Statement Using Offline Tool "]
[null,"1. Please ensure you download the latest version of  GSTR-9C Offline Tool from the GST portal. https://www.gst.gov.in/download/returns\n2. Launch the GSTR-9C Excel based Offline Tool and navigate to worksheet named 'Home' \n3. If you want to open the Offline tool with the previous values you entered, Click \"Yes\" when the dialogue box prompts \"Open Saved Version?\". Else clicking \"No\" will clear all values in all the sheets.\n4. Enter your/taxpayer's GSTIN in home sheet. Entered GSTIN would be validated only for correct structure \n5. Select the applicable Financial Year from the drop-down. It is a mandatory field\n6. Enter details as applicable in various worksheets. It is not Mandatory to fill data in all worksheet. The worksheet for which no details need to be declared can be left blank\n7. Click Validate Sheet to check the status of validation. In case of validation failure; please check for cells that have failed validation and correct errors as per help text\n8.Click on 'Generate JSON File to Upload ' to generate JSON file and sign using DSC (Digital Signature Certificate) \n\nNOTE: Please ensure HTML file name 'wsweb' and 'GSTR_9C_Offline_Utility' should be in Same folder to generate the JSON."]
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[null,"Preparing GSTR-9C Statement Using Offline Tool "]
[null,"1. Auditor shall pass this signed GSTR 9C JSON file to taxpayer for upload\n2. Taxpayer login to GST Portal and select 'Returns Dashboard'\n3. Select applicable Financial Year and Tax-period. Click on Prepare Offline \n4. Upload the JSON prepared using offline Tool using upload option \n5. The uploaded JSON file would be validated and processed. \n6. In case of validation failure of one or more details in the uploaded JSON; an error file (returns_<Date>_R9C_<GSTIN>error Report. json) would be generated with status of uploaded JSON file as \n     'Processed with Error' .\n7. Taxpayer shall share this error file to auditor to correct the error and resign the same.\n8. Auditor to open the error file in offline tool using 'Open GSTR-9C JSON Error file downloaded from GST Portal'. All  records along with errors to be populated in respective worksheets with errors \n    description in column ‘GST Portal Validation error(s)’ for the records which have error. Post correction of errors, sign the statement using DSC and generate the JSON file and send it to the taxpayer \n    to upload the same in GST portal.\n9. Post successful upload of data on GST portal ; Taxpayer to Preview the form and file GSTR-9C\n"]
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[null,"GSTR 9C Data Entry Instruction"]
[null,"Worksheet Name","GSTR-9C Table Reference","Field Name","Help Instruction"]
[null,"PT II(5)","Reconciliation of Gross Turnover ","5A. Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement)","The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.\nOnly positive values are allowed in this field."]
[null,null,null,"5B. Unbilled revenue at the beginning of Financial Year ","Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here.  (For example, if rupees Ten  Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four  Crores of such revenue, then value of rupees Four Crores rupees shall be declared here).\nOnly positive values are allowed in this field."]
[null,null,null,"5C. Unadjusted advances at the end of the Financial Year","Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here.\nOnly positive values are allowed in this field"]
[null,null,null,"5D. Deemed Supply under Schedule I ","Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.\nOnly positive values are allowed in this field."]
[null,null,null,"5E. Credit Notes issued after the end of the financial year but reflected in the annual return ","Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here.\nOnly positive values are allowed in this field but while calculating 5(P) this shall be considered as negative."]
[null,null,null,"5F. Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST","Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here.\nOnly positive values are allowed in this field"]
[null,null,null,"5G. Turnover from April 2017 to June 2017 ","Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.\nPositive or negative values are allowed in this field. \nIf positive values are entered in this field then it shall be reduced while calculating the turnover as per 5(P).\nIf negative values are entered in this field then it shall be added while calculating the turnover as per 5(P)"]
[null,null,null,"5H. Unbilled revenue at the end of Financial Year","Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.\nOnly positive values are allowed in this field but while calculating 5(P) this shall be considered as negative."]
[null,null,null,"5I. Unadjusted Advances at the beginning of the Financial Year ","Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.\nOnly positive values are allowed in this field but while calculating 5(P) this shall be considered as negative"]
[null,null,null,"5J. Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST","Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.\nOnly positive values are allowed in this field"]
[null,null,null,"5K. Adjustments on account of supply of goods by SEZ units to DTA Units ","Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. \nOnly positive values are allowed in this field but while calculating 5(P), this field shall be considered as negative"]
[null,null,null,"5L. Turnover for the period under composition scheme ","There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. \nOnly positive values are allowed in this field but while calculating 5(P), this field shall be considered as negative"]
[null,null,null,"5M. Adjustments in turnover under section 15 and rules thereunder","There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. \nPositive or negative values are allowed in this field. \nIf positive values are entered in this field, then it shall be added while calculating the turnover as per 5(P).\nIf negative values are entered in this field, then it shall be reduced while calculating the turnover as per 5(P)"]
[null,null,null,"5N. Adjustments in turnover due to foreign exchange fluctuations ","Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. \nPositive or negative values are allowed in this field. \nIf positive values are entered in this field, then it shall be added while calculating the turnover as per 5(P).\nIf negative values are entered in this field, then it shall be reduced while calculating the turnover as per 5(P)"]
[null,null,null,"5O. Adjustments in turnover due to reasons not listed above ","Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. \nPositive or negative values are allowed in this field. \nIf positive values are entered in this field, then it shall be added while calculating the turnover as per 5(P).\nIf negative values are entered in this field, then it shall be reduced while calculating the turnover as per 5(P)"]
[null,null,null,"5P. Annual turnover after adjustments as above ","This field shall be auto calculated basd on the details filled in table no 5A to 5O and the same is non-editable"]
[null,null,null,"5Q.Turnover as declared in Annual Return (GSTR9) ","Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this field."]
[null,null,null,"5R. Un-Reconciled turnover (Q - P) ","This shall be the difference between the table no 5Q and 5P"]
[null,"PT II(6)","Reasons for Un - Reconciled difference in Annual Gross Turnover ","Reason","Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here"]
[null,"PT II(7)","Reconciliation of Taxable Turnover ","The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9)."]
[null,null,null,"7A. Annual turnover after adjustments (from 5P above)","Annual turnover as derived in Table 5P above would be auto-populated here. This field is non-editable."]
[null,null,null,"7B. Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover ","Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.\nPositive or negative values are allowed in this field. \nIf positive values are entered in this field, then it shall be reduced while calculating the taxable turnover as per table no 7(E)\nIf negative values are entered in this field, then it shall be added while calculating the taxable turnover as per table no 7(E)"]
[null,null,null,"7C. Zero rated supplies without payment of tax ","Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.\nPositive or negative values are allowed in this field. \nIf positive values are entered in this field, then it shall be reduced while calculating the taxable turnover as per table no 7(E)\nIf negative values are entered in this field, then it shall be added while calculating the taxable turnover as per table no 7(E)"]
[null,null,null,"7D. Supplies on which tax is to be paid by the recipient on reverse charge basis ","Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any\nPositive or negative values are allowed in this field. \nIf positive values are entered in this field, then it shall be reduced while calculating the taxable turnover as per table no 7(E)\nIf negative values are entered in this field, then it shall be added while calculating the taxable turnover as per table no 7(E)"]
[null,null,null,"7E. Taxable turnover as per adjustments above (A-B-C-D)","The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, nonGST, reverse charge etc.) declared in Table 7B, 7C and 7D above. This field shall be auto calculated and non-editable"]
[null,null,null,"7F. Taxable turnover as per liability declared in Annual Return (GSTR9) ","Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here. \nAuditor can use the 'system generated summary based on GSTR 9' PDF to fill this field."]
[null,null,null,"7G. Unreconciled taxable turnover (F-E) ","Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here. This field shall be auto calcualted and non-editable"]
[null,"PT II(8)","Reasons for Un - Reconciled difference in taxable turnover ","Reason","Please provide reason if un-reconcilied difference in taxable turnover"]
[null,"PT II(9)","Reconciliation of rate wise liability and amount payable thereon ","9A to 9O tax rates, interest, penalty, late fee and others","The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled \"RC\", supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared."]
[null,null,null,"9P. Total amount to be paid as per tables above","The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here. This field is non-editable."]
[null,null,null,"9Q. Total amount paid as declared in Annual Return (GSTR 9)","The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this field."]
[null,null,null,"9R. Unreconciled payment of amount (PT1)","This shall be the difference between the table no 9Q and 9P"]
[null,"PT II(10)","Reasons for un-reconciled payment of amount ","Reasons","Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. "]
[null,"PT II(11)","Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) ","Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) ","Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here."]
[null,"PT II(12)","Reconciliation of Net Input Tax Credit (ITC) ","12A. ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) ","ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.\nOnly positive values are allowed in this field"]
[null,null,null,"12B. ITC booked in earlier Financial Years claimed in current Financial Year ","Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18..\nOnly positive values are allowed in this field"]
[null,null,null,"12C. ITC booked in current Financial Year to be claimed in subsequent Financial Years ","Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.\nOnly positive values are allowed in this field but while calculating 12D, this shall be considered as negative"]
[null,null,null,"12D. ITC availed as per audited financial statements or books of account ","ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be autopopulated here. This field is non-editable"]
[null,null,null,"12E. ITC claimed in Annual Return (GSTR9) ","Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.\nAuditor can use the 'system generated summary based on GSTR 9' PDF to fill this field."]
[null,null,null,"12F. Un-reconciled ITC","This shall be the difference between table no 12E and 12D. This field is auto filled and non-editable"]
[null,"PT II(13)","Reasons for un-reconciled difference in ITC ","Reasons","Please provide reasons if any."]
[null,"PT II(14)","Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account ","14A to 14Q","This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here.\nAny other expenses which are not specifically covered under table no 14A to 14Q then you can click on 'Add' button to add new rows to provide the expense details"]
[null,null,null,"14R. Total amount of eligible ITC availed ","Total ITC declared in Table 14A to 14Q above shall be auto populated here and non-editable"]
[null,null,null,"14S. ITC claimed in Annual Return (GSTR9)","Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. Auditor can use the 'system generated summary based on GSTR 9' PDF to fill this field."]
[null,null,null,"14T. Unreconciled ITC","This shall be difference between 14S and 14R"]
[null,"PT II(15)","Reasons for un - reconciled difference in ITC ","Reasons","Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here."]
[null,"PT II(16)","Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) ","Amount payable","Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here."]
[null,"PT V","Auditor's recommendation on additional Liability due to non-reconciliation ",null,"Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table"]

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[null," Goods and Services Tax - Form GSTR-9C Offline Tool (V1.7)"]
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[null,"PART -A - Reconciliation Statement ",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
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[null,"GSTIN*",null,"08AAKFD8644F1Z7"]
[null,"Financial Year*",null,"2019-20"]
[null,"Legal Name",null,"DAMODAR AGRAWAL AND ASSOCIATES"]
[null,"Trade Name (If any)",null,"DAMODAR AGRAWAL AND ASSOCIATES"]
[null,"Name of Act, if you are liable to audit under any Act.",null,"Income Tax Act, 1961"]
[null,"Is the person making reconciliation statement (FORM GSTR-9C) is same person who had conducted the audit of mentioned GSTIN*",null,"No"]
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[null,"      Please Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]

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["    Goods and Services Tax - GSTR 9C Offline tool"]
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[null,null,"Pt. II. Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[5,"Reconciliation of Gross Turnover",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["S.No","Description",null,null,null,null,null,"Amount (₹)"]
["A","Turnover (including exports) as per Audited Financial Statement  for the State / UT (For multi-GSTIN units under same PAN, the turnover shall as be derived from the Audited Annual Financial Statements )*",null,null,null,null,null,250000]
["B","Unbilled revenue at the beginning of the Financial Year "]
["C","Unadjusted advances at the end of the Financial Year "]
["D","Deemed Supply under Schedule I"]
["E","Credit Notes issued after the end of the financial year but reflected in the annual return"]
["F","Trade Discounts  accounted for in the audited Annual Financial Statement but are not permissible under GST"]
["G","Turnover from April 2017 to June 2017"]
["H","Unbilled revenue as at the end of the Financial Year "]
["I","Unadjusted Advances as at the beginning of the Financial Year "]
["J","Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST"]
["K","Adjustments on account of supply of goods by SEZ units to DTA Units"]
["L","Turnover for the period under composition scheme"]
["M","Adjustments in turnover under section 15 and rules thereunder"]
["N","Adjustments in Turnover due to foreign exchange fluctuation"]
["O","Adjustment in Turnover due to reasons not listed above "]
["P","Annual Turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O) *",null,null,null,null,null,{"$f":"H6+H7+H8+H9-H10+H11-H12-H13-H14+H15-H16-H17+H18+H19+H20","v":250000}]
["Q","Turnover as declared in Annual return (GSTR9)*",null,null,null,null,null,200000]
["R","Un-Reconciled turnover  (Q- P) *",null,null,null,null,null,{"$f":"H22-H21","v":-50000}]

{"sheet":"PT II (6)","index":3,"n_rows":7,"n_cols":11,"rows_kept":7,"cut":false,"hidden":false,"merged":[[6,2,6,8],[0,0,1,6],[2,2,2,7],[3,1,3,8],[4,2,4,8],[5,2,5,8]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. II. Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[6,"Reasons for Un - Reconciled difference in Annual Gross Turnover",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["A","Reason Number 1"]
["B","Reason Number 2"]
["C","Reason Number 3"]

{"sheet":"PT II (7)","index":4,"n_rows":12,"n_cols":10,"rows_kept":12,"cut":false,"hidden":false,"merged":[[10,1,10,5],[10,6,10,7],[11,1,11,5],[11,6,11,7],[6,1,6,5],[7,1,7,5],[8,1,8,5],[9,1,9,5],[9,6,9,7],[6,6,6,7],[7,6,7,7],[8,6,8,7],[3,9,4,9],[2,2,2,6],[3,1,3,7],[5,1,5,5],[5,6,5,7],[4,1,4,5],[4,6,4,7],[3,8,4,8]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. II. Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[7,"Reconciliation of Taxable Turnover*",null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["S.No","Description",null,null,null,null,"Amount (₹)"]
["A","Annual Turnover after adjustments [from 5(P) above]*",null,null,null,null,{"$f":"'PT II (5)'!H21","v":250000}]
["B","Value of Exempted, Nil Rated, Non-GST Turnover, No supply turnover"]
["C","Zero rated supplies without payment of tax"]
["D","Supplies on which tax is to be paid by the recipient on reverse charge basis"]
["E","Taxable turnover as per adjustments above (A-B-C-D)*",null,null,null,null,{"$f":"G6-G7-G8-G9","v":250000}]
["F","Taxable turnover as per liability declared in Annual Return (GSTR9)*"]
["G","Unreconciled Taxable Turnover (F-E)*",null,null,null,null,{"$f":"G11-G10","v":-250000}]

{"sheet":"PT II (8)","index":5,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,0,1,6],[2,2,2,7],[3,1,3,8],[4,2,4,8]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. II. Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[8,"Reasons for Un - Reconciled difference in Taxable Turnover",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["A","Reason Number 1"]

{"sheet":"PT III (9)","index":6,"n_rows":24,"n_cols":11,"rows_kept":24,"cut":false,"hidden":false,"merged":[[6,10,16,10],[21,6,21,7],[22,6,22,7],[23,6,23,7],[21,2,21,3],[22,2,22,3],[23,2,23,3],[18,2,18,3],[18,6,18,7],[19,2,19,3],[19,6,19,7],[20,2,20,3],[20,6,20,7],[15,2,15,3],[15,6,15,7],[16,2,16,3],[16,6,16,7],[17,2,17,3],[17,6,17,7],[11,2,11,3],[12,2,12,3],[12,6,12,7],[13,2,13,3],[14,2,14,3],[14,6,14,7],[11,6,11,7],[13,6,13,7],[7,2,7,3],[8,2,8,3],[8,6,8,7],[9,2,9,3],[10,2,10,3],[10,6,10,7],[7,6,7,7],[9,6,9,7],[6,2,6,3],[6,6,6,7],[2,2,2,7],[3,1,3,8],[4,4,4,8],[4,1,5,1],[4,2,5,3],[3,9,5,9],[3,10,5,10],[4,0,5,0],[0,0,1,6],[5,6,5,7]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. III. Reconciliation of tax paid \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up\n"]
[9,"Reconciliation of rate wise liability and amount payable thereon",null,null,null,null,null,null,null,"Sheet Validation Error","Portal validation error"]
["S.No","Description","Taxable Value (₹)",null,"Tax payable (₹)"]
[null,null,null,null,"Central Tax","State Tax/UT Tax","Integrated Tax",null,"Cess, if applicable"]
["A","5%"]
["B","5% (RC)"]
["C","12%"]
["D","12% (RC)"]
["E","18%"]
["F","18% (RC)"]
["G","28%"]
["H","28% (RC)"]
["I","3%"]
["J","0.25%"]
["K","0.10%"]
["L","Interest"]
["M","Late Fee"]
["N","Penalty"]
["O","Others "]
["P","Total amount to be paid as per tables above (A to O)*",null,null,{"$f":"SUM(E7:E21)","v":0},{"$f":"SUM(F7:F21)","v":0},{"$f":"SUM(G7:H21)","v":0},null,{"$f":"SUM(I7:I21)","v":0}]
["Q","Total amount paid as declared in Annual Return (GSTR 9)*"]
["R","Un-reconciled payment (Q-P)*",null,null,{"$f":"E23-E22","v":0},{"$f":"F23-F22","v":0},{"$f":"G23-G22","v":0},null,{"$f":"I23-I22","v":0}]

{"sheet":"PT III (10)","index":7,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,0,1,6],[2,2,2,7],[3,1,3,8],[4,2,4,8]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. III. Reconciliation of tax paid \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up\n"]
[10,"Reasons for Un - Reconciled Payment of Tax",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["A","Reason Number 1"]

{"sheet":"PT III (11)","index":8,"n_rows":17,"n_cols":11,"rows_kept":17,"cut":false,"hidden":false,"merged":[[6,10,12,10],[0,0,1,6],[16,6,16,7],[16,2,16,3],[4,0,5,0],[13,2,13,3],[14,2,14,3],[15,2,15,3],[14,6,14,7],[13,6,13,7],[15,6,15,7],[10,2,10,3],[10,6,10,7],[11,2,11,3],[4,2,5,3],[4,1,5,1],[2,2,2,7],[3,9,5,9],[3,10,5,10],[3,1,3,8],[4,4,4,8],[12,2,12,3],[12,6,12,7],[5,6,5,7],[6,2,6,3],[6,6,6,7],[7,2,7,3],[8,2,8,3],[8,6,8,7],[7,6,7,7],[9,6,9,7],[11,6,11,7],[9,2,9,3]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. III. Reconciliation of tax paid \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up\n"]
[11,"Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)",null,null,null,null,null,null,null,"Sheet Validation Error","Portal validation error"]
["S.No","Description","Taxable Value (₹)",null,"To be paid through Cash (₹)"]
[null,null,null,null,"Central Tax","State Tax/UT Tax","Integrated Tax",null,"Cess, if applicable"]
["A","5%"]
["B","12%"]
["C","18%"]
["D","28%"]
["E","3%"]
["F","0.25%"]
["G","0.10%"]
["H","Interest"]
["I","Late Fee"]
["J","Penalty"]
["K","Others "]

{"sheet":"PT IV (12)","index":9,"n_rows":11,"n_cols":11,"rows_kept":11,"cut":false,"hidden":false,"merged":[[10,1,10,6],[10,7,10,8],[5,1,5,6],[5,7,5,8],[6,7,6,8],[7,7,7,8],[8,1,8,6],[8,7,8,8],[9,1,9,6],[3,9,4,9],[3,10,4,10],[0,0,1,6],[4,1,4,6],[9,7,9,8],[2,2,2,7],[3,1,3,8],[4,7,4,8],[6,1,6,6],[7,1,7,6]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. IV. Reconciliation of Input Tax Credit (ITC)  \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[12,"Reconciliation of Net Input Tax Credit (ITC) ",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["S.No","Description",null,null,null,null,null,"Amount (₹)"]
["A","ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN, this should be derived from books of accounts)*"]
["B","ITC booked in earlier Financial Years claimed in current Financial Year"]
["C","ITC booked in current Financial Year to be claimed in subsequent Financial Years"]
["D","ITC availed as per audited financial statements or books of accounts (A + B - C)* ",null,null,null,null,null,{"$f":"H6+H7-H8","v":0}]
["E","ITC claimed in Annual Return (GSTR9)*"]
["F","Un-reconciled ITC (E-D)*",null,null,null,null,null,{"$f":"H10-H9","v":0}]

{"sheet":"PT IV(13)","index":10,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,0,1,6],[2,2,2,7],[3,1,3,8],[4,2,4,8]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. IV. Reconciliation of Input Tax Credit (ITC)  \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up\n"]
[13,"Reasons for Un - Reconciled difference in ITC",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["A","Reason Number 1"]

{"sheet":"PT IV (14)","index":11,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[[8,1,8,2],[8,3,8,4],[8,5,8,6],[24,7,24,8],[23,1,23,2],[24,1,24,2],[24,3,24,4],[24,5,24,6],[23,7,23,8],[22,1,22,2],[22,3,22,4],[22,5,22,6],[22,7,22,8],[21,1,21,2],[21,3,21,4],[9,1,9,2],[9,3,9,4],[9,5,9,6],[11,5,11,6],[12,1,12,2],[12,3,12,4],[12,5,12,6],[10,1,10,2],[10,3,10,4],[10,5,10,6],[0,0,1,6],[2,2,2,7],[3,1,3,8],[4,1,4,2],[4,3,4,4],[4,5,4,6],[4,7,4,8],[3,10,4,10],[9,7,9,8],[6,7,6,8],[7,7,7,8],[8,7,8,8],[3,9,4,9],[5,7,5,8],[5,10,19,10],[19,7,19,8],[17,7,17,8],[13,7,13,8],[18,7,18,8],[15,7,15,8],[16,7,16,8],[5,5,5,6],[7,5,7,6],[6,1,6,2],[5,1,5,2],[5,3,5,4],[6,3,6,4],[6,5,6,6],[7,1,7,2],[7,3,7,4],[17,1,17,2],[17,3,17,4],[17,5,17,6],[14,5,14,6],[10,7,10,8],[11,7,11,8],[11,1,11,2],[11,3,11,4],[12,7,12,8],[14,7,14,8],[13,1,13,2],[13,3,13,4],[13,5,13,6],[14,1,14,2],[14,3,14,4],[15,1,15,2],[15,3,15,4],[15,5,15,6],[16,1,16,2],[16,3,16,4],[16,5,16,6],[19,1,19,2],[20,1,20,2],[20,3,20,4],[20,5,20,6],[18,1,18,2],[18,3,18,4],[18,5,18,6],[20,7,20,8],[21,5,21,6],[21,7,21,8],[19,3,19,4],[19,5,19,6]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. IV. Reconciliation of Input Tax Credit (ITC)  \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[14,"Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account",null,null,null,null,null,null,null,"Sheet Validation Error","Portal validation error"]
["S.No","Description",null,"Value (₹)",null,"Amount of Total ITC (₹)",null,"Amount of eligible ITC availed (₹)"]
["A","Purchases"]
["B","Freight / Carriage "]
["C","Power and Fuel Costs"]
["D","Imported goods (Including received from SEZ)"]
["E","Rent and Insurance Expense"]
["F","Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples"]
["G","Royalties"]
["H","Employee's Cost (Salaries, Wages, Bonus etc .)"]
["I","Conveyance charges"]
["J","Bank Charges"]
["K","Entertainment charges"]
["L","Stationery Expenses (including postage etc.)"]
["M","Repair and Maintenance"]
["N","Other Miscellaneous expenses"]
["O","Capital goods"]
["P","Any other expense 1"]
["Q","Any other expense 2"]
["R","Total amount of eligible ITC availed (A to Q)*"]
["S","ITC claimed in Annual Return (GSTR9)"]
["T","Un-reconciled ITC (S-R)*"]

{"sheet":"PT IV (15)","index":12,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,0,1,6],[2,2,2,7],[3,1,3,8],[4,2,4,8]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Pt. IV. Reconciliation of Input Tax Credit (ITC)  \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up\n"]
[15,"Reasons for Un - Reconciled difference in ITC",null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
["A","Reason Number 1"]

{"sheet":"PT IV (16)","index":13,"n_rows":11,"n_cols":9,"rows_kept":11,"cut":false,"hidden":false,"merged":[[10,2,10,6],[3,1,3,6],[4,2,4,6],[5,2,5,6],[6,2,6,6],[7,2,7,6],[3,7,4,7],[3,8,4,8],[2,0,2,5],[8,2,8,6],[9,2,9,6]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
["Pt. IV. Reconciliation of Input Tax Credit (ITC) \n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[16,"Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 & 15 above)",null,null,null,null,null,"Sheet validation error","Portal validation error"]
["S.No","Description","Amount payable (₹)"]
["A","Central Tax"]
["B","State tax /UT tax"]
["C","Integrated Tax"]
["D","Cess"]
["E","Interest"]
["F","Penalty"]

{"sheet":"PT V","index":14,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":false,"merged":[[5,11,11,11],[27,4,27,5],[12,3,12,4],[19,3,19,4],[15,3,15,4],[14,3,14,4],[13,3,13,4],[18,3,18,4],[22,1,22,9],[24,4,24,5],[25,4,25,5],[26,4,26,5],[14,7,14,8],[15,7,15,8],[19,7,19,8],[18,7,18,8],[0,1,1,7],[3,3,4,4],[3,2,4,2],[3,1,4,1],[10,3,10,4],[8,7,8,8],[9,3,9,4],[9,7,9,8],[13,7,13,8],[6,7,6,8],[7,3,7,4],[4,7,4,8],[5,3,5,4],[5,7,5,8],[12,7,12,8],[33,1,33,2],[33,4,33,5],[3,10,4,10],[3,11,4,11],[2,3,2,8],[16,7,16,8],[17,3,17,4],[11,3,11,4],[11,7,11,8],[17,7,17,8],[7,7,7,8],[8,3,8,4],[16,3,16,4],[3,5,3,9],[10,7,10,8],[6,3,6,4]]}
[null,"    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,null,"Pt. V.  Auditor's recommendation on  due to non-reconciliation\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[null,"S.No","Description","Value (₹)",null,"To be paid through Cash (₹)",null,null,null,null,"Sheet validation error","Portal validation error"]
[null,null,null,null,null,"Central Tax","State Tax / Union territory Tax"," Integrated Tax ",null,"Cess"]
[null,"A","5%"]
[null,"B","12%"]
[null,"C","18%"]
[null,"D","28%"]
[null,"E","3%"]
[null,"F","0.25%"]
[null,"G","0.10%"]
[null,"H","Input tax credit "]
[null,"I","Interest "]
[null,"J","Late Fee "]
[null,"K","Penalty "]
[null,"L","Any other amount paid for supplies not included in annual return (GSTR9) "]
[null,"M","Erroneous refund to be paid back) "]
[null,"N","Outstanding demands to be settled"]
[null,"O","Other"]
[]
[]
[null,"Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from."]
[]
[null,"Place*"]
[null,"Name of the signatory*"]
[null,"Membership No*"]
[null,"Date*",null,null,"DD/MM/YYYY"]
[null,"Full address*",null,"Building No /Flat No*",null,"Floor Number"]
[null,null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,null,"State*",null,"Pin Code*"]
[]
[null,"PAN details for digital signature*"]

{"sheet":"Part B (i)","index":15,"n_rows":77,"n_cols":12,"rows_kept":77,"cut":false,"hidden":true,"merged":[[46,4,46,5],[2,2,2,7],[4,11,64,11],[26,3,26,5],[39,1,39,2],[40,1,40,4],[40,5,40,9],[43,2,43,5],[47,2,47,4],[47,6,47,9],[56,1,56,2],[48,2,48,3],[49,4,49,5],[49,7,49,8],[51,3,51,4],[51,6,51,7],[51,8,51,9],[52,2,52,4],[52,5,52,7],[53,2,53,4],[53,5,53,6],[65,2,65,5],[55,1,55,9],[58,5,58,6],[58,8,58,9],[59,1,59,5],[64,2,64,5]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Certification\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[null,null,null,null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
[1,"I","have examined the—"]
[]
[null,null,"(a) balance sheet as on*","DD/MM/YYYY"]
[]
[null,null,"(b) the *                                                                                                        ","profit and loss account"]
[null,null,"for the period beginning from*","DD/MM/YYYY"]
[null,null,"to ending on*","DD/MM/YYYY"]
[]
[null,null,"(c) the cash flow statement for the period beginning:"]
[null,null,"from","DD/MM/YYYY"]
[null,null," to ending on","DD/MM/YYYY"]
[]
[null,"attached herewith, of"]
[]
[null,null," Name*","M/S"]
[]
[null,null,"Address*","Building N/Flat No*",null,"Floor Number"]
[null,null,null,"Name of the Premises/Buildig",null,"Road/Street*"]
[null,null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,null,"State*",null,"Pin Code*"]
[]
[]
[null,null,"GSTIN*","GSTIN"]
[]
[null,null,"Principal place of business*","Building No/Flat No*",null,"Floor Number"]
[null,null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,null,"State*",null,"Pin Code*"]
[]
[null,null," Additional place of business ","Building No/Flat No*",null,"Floor Number"]
[null,null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,null,"State*",null,"Pin Code*"]
[]
[]
[2,"Based on our audit  ",null,{"$f":"B5","v":"I"},"report that the said registered person "]
[null,"has maintained the books of accounts, records and documents",null,null,null,"as required by the IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications "]
[null,"made/issued thereunder "]
[]
["3(a)",{"$f":"B5","v":"I"},"report the below mentioned observations/ comments / discrepancies / inconsistencies; if any"]
[]
["3(b)",{"$f":"B5","v":"I"},"further report that, - "]
[null,"(A)",{"$f":"B5","v":"I"},"was partially provided"," the information and explanations which, to the best of",null,{"$f":"IF($B5=\"I\",\"my\",\" our\")","v":"my"}," knowledge and belief, were necessary for the "]
[null,null,"purpose of the audit"]
[]
[null,"(B)","In",{"$f":"IF($B5=\"I\",\"my\",\" our\")","v":"my"},"opinion, proper books of accounts",null,"have been","kept by the registered person so far as appears from",null,{"$f":"IF($B5=\"I\",\"my\",\" our\")","v":"my"}]
[null,null,"examination of the books."]
[null,"(C) ",{"$f":"B5","v":"I"},"certify that the balance sheet, the",null,{"$f":"D9","v":"profit and loss account"},"and the cash flow Statement are",null,"in agreement"]
[null,null,"with the books of account maintained at the Principal place of business at",null,null,{"$f":"CONCATENATE(E29,\", \",G29,\", \",E30,\", \",G30,\", \",E31,\", \",G31,\", \",E32,\", \",G32)","v":", , , , , , , "},null,null,"and "]
[null,null,{"$f":"CONCATENATE(E34,\", \",G34,\", \",E35,\", \",G35,\", \",E36,\", \",G36,\", \",E37,\", \",G37)","v":", , , , , , , "},null,null,"additional place of business within the State."]
[]
[4,"The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed "]
[null,"herewith in Form No. GSTR-9C"]
[]
[5,"In",{"$f":"IF($B5=\"I\",\"my\",\" our\")","v":"my"},"opinion and to the best of",{"$f":"IF($B5=\"I\",\"my\",\" our\")","v":"my"},"information and according to explanations given to",null,{"$f":"IF($B5=\"I\",\"me\",\" us\")","v":"me"},"the particulars given"]
[null,"in the said Form No.GSTR-9C are true and fair subject to  observations/qualifications, if any specified below"]
[]
[null,"Qualifications"]
[]
[]
[null,"S.No.","Qualification Type",null,null,null,"Observation/Qualification"]
[null,1,"2. List of Documents not maintained"]
[]
[null,"Auditor's details"]
[]
[null,"Place*"]
[null,"Name of the signatory*"]
[null,"Membership No*"]
[null,"Date*",null,"DD/MM/YYYY"]
[null,"Full address*",null,"Building No/Flat No*",null,"Floor Number"]
[null,null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,null,"State*",null,"Pin Code*"]

{"sheet":"Part B (ii)","index":16,"n_rows":65,"n_cols":12,"rows_kept":65,"cut":false,"hidden":false,"merged":[[4,11,52,11],[40,5,40,9],[24,1,24,2],[36,1,36,3],[39,1,39,2],[39,3,39,4],[40,1,40,4],[47,1,47,5],[52,2,52,5],[43,1,43,9],[44,1,44,2],[46,5,46,6],[46,8,46,9],[53,2,53,5],[0,0,1,6],[2,2,2,7],[4,2,4,4],[13,1,13,2],[22,4,22,5]]}
["    Goods and Services Tax - GSTR 9C Offline tool"]
[]
[null,null,"Certification \nII.  Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn\nup by a person other than the person who had conducted the audit of the accounts::\n\nPlease Note : Fields marked with * (red asterisk) are mandatory fields and need to be filled up"]
[null,null,null,null,null,null,null,null,null,null,"Sheet validation error","Portal validation error"]
[1,"I","report that the audit of the books of accounts and the financial statements of"]
[]
[null," Name*","M/S"]
[]
[null,"Address*","Building No/Flat No*",null,"Floor Number"]
[null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,"State*",null,"Pin Code*"]
[]
[null,"was conducted by"]
[]
[null," Name*","M/S"]
[]
[null,"Address*","Building No/Flat No*",null,"Floor Number"]
[null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,"State*",null,"Pin Code*"]
[]
[null,"bearing membership number* ",null," in pursuance of the provisions of the *",null,null,"and",{"$f":"B5","v":"I"}]
[]
[null,"annex hereto a copy of their audit report dated",null,"DD/MM/YYYY","along with a copy of each of:"]
[]
[null,"(a) balance sheet as on*",null,"DD/MM/YYYY"]
[]
[null,"(b) the *                                                                                                        ",null,"profit and loss account"]
[null,"for the period beginning from*",null,"DD/MM/YYYY"]
[null,"to ending on*",null,"DD/MM/YYYY"]
[]
[null,"(c) the cash flow statement for the period beginning:"]
[null,"from",null,"DD/MM/YYYY"]
[null," to ending on",null,"DD/MM/YYYY","and"]
[]
[null,"(d) documents declared by the said Act to be part of, or annexed to, the",null,null,{"$f":"D29","v":"profit and loss account"},"and balance sheet"]
[]
[]
[2,{"$f":"B5","v":"I"},null,"report that the said registered person "]
[null,"has maintained the books of accounts, records and documents",null,null,null,"as required by the IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications "]
[null,"made/issued thereunder "]
[]
[3,"The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed "]
[null,"herewith in Form No. GSTR-9C"]
[]
[4,"In",{"$f":"IF($B5=\"I\", \"my\",\"our\")","v":"my"},"opinion and to the best of",{"$f":"IF($B5=\"I\", \"my\",\"our\")","v":"my"},"information and according to explanations given to",null,{"$f":"IF($B5=\"I\", \"my\",\"our\")","v":"my"},"the particulars given"]
[null,"in the said Form No.GSTR-9C are true and fair subject to  observations/qualifications, if any specified below"]
[]
[null,"Qualifications"]
[]
[]
[null,"S.No.","Qualification Type",null,null,null,"Observation/Qualification"]
[null,1,"2. List of Documents not maintained"]
[]
[null,"Auditor's details"]
[]
[null,"Place*"]
[null,"Name of the signatory*"]
[null,"Membership No*"]
[null,"Date*",null,"DD/MM/YYYY"]
[null,"Full address*",null,"Building No/Flat No*",null,"Floor Number"]
[null,null,null,"Name of the Premises/Building",null,"Road/Street*"]
[null,null,null,"City/Town/Locality/Village*",null,"District*"]
[null,null,null,"State*",null,"Pin Code*"]

{"sheet":"Table 3","index":17,"n_rows":226,"n_cols":10,"rows_kept":226,"cut":false,"hidden":true,"merged":[[182,4,182,5],[5,1,5,2],[5,3,5,10],[6,1,6,2],[6,3,6,10],[1,4,1,6],[2,1,2,10],[3,1,3,2],[3,3,3,10],[4,1,4,2],[4,3,4,10],[15,8,15,10],[16,1,16,6],[16,8,16,10],[10,1,10,6],[10,7,10,10],[11,1,11,5],[11,6,11,10],[12,1,12,10],[13,1,13,10],[15,1,15,7],[14,1,14,7],[14,8,14,10],[20,1,20,6],[20,8,20,10],[21,1,21,6],[21,8,21,10],[22,1,22,6],[22,8,22,10],[17,1,17,6],[17,8,17,10],[18,1,18,6],[18,8,18,10],[19,1,19,6],[19,8,19,10],[26,1,26,6],[26,8,26,10],[27,1,27,6],[27,8,27,10],[28,8,28,10],[23,1,23,6],[23,8,23,10],[24,1,24,6],[24,8,24,10],[25,1,25,6],[25,8,25,10],[28,1,28,6],[33,1,33,10],[37,1,37,7],[37,8,37,10],[29,8,29,10],[30,1,30,7],[30,8,30,10],[29,1,29,6],[31,1,31,7],[31,8,31,10],[32,1,32,7],[32,8,32,10],[34,1,34,3],[34,4,34,10],[35,1,35,10],[36,1,36,7],[36,8,36,10],[48,0,49,0],[41,1,41,7],[41,8,41,10],[44,1,44,10],[38,1,38,7],[38,8,38,10],[39,1,39,7],[39,8,39,10],[40,1,40,7],[40,8,40,10],[42,1,42,7],[42,8,42,10],[43,1,43,7],[43,8,43,10],[49,7,49,8],[49,9,49,10],[48,1,49,2],[48,3,49,4],[48,5,48,10],[45,1,45,3],[45,4,45,10],[46,1,46,10],[47,1,47,10],[51,1,51,2],[51,3,51,4],[51,7,51,8],[51,9,51,10],[52,1,52,2],[52,3,52,4],[52,7,52,8],[52,9,52,10],[50,1,50,2],[50,3,50,4],[50,7,50,8],[50,9,50,10],[55,1,55,2],[55,3,55,4],[55,7,55,8],[55,9,55,10],[56,1,56,2],[56,3,56,4],[56,7,56,8],[56,9,56,10],[53,1,53,2],[53,3,53,4],[53,7,53,8],[53,9,53,10],[54,1,54,2],[54,3,54,4],[54,7,54,8],[54,9,54,10],[59,1,59,2],[59,3,59,4],[59,7,59,8],[59,9,59,10],[60,1,60,2],[60,3,60,4],[60,7,60,8],[60,9,60,10],[57,1,57,2],[57,3,57,4],[57,7,57,8],[57,9,57,10],[58,1,58,2],[58,3,58,4],[58,7,58,8],[58,9,58,10],[61,1,61,2],[61,3,61,4],[61,7,61,8],[61,9,61,10],[62,1,62,2],[62,3,62,4],[62,7,62,8],[62,9,62,10],[65,1,65,2],[65,3,65,4],[63,1,63,2],[63,3,63,4],[63,7,63,8],[63,9,63,10],[64,1,64,2],[64,3,64,4],[64,7,64,8],[64,9,64,10],[65,7,65,8],[65,9,65,10],[66,9,66,10],[67,1,67,2],[67,3,67,4],[67,7,67,8],[67,9,67,10],[73,1,73,2],[73,3,73,4],[73,7,73,8],[73,9,73,10],[71,3,71,4],[72,1,72,2],[72,3,72,4],[72,7,72,8],[68,1,68,10],[71,1,71,2],[69,1,69,3],[69,4,69,10],[72,9,72,10],[70,1,70,10],[71,5,71,10],[66,1,66,2],[66,3,66,4],[66,7,66,8],[76,1,76,2],[76,3,76,4],[76,7,76,8],[76,9,76,10],[77,1,77,2],[77,3,77,4],[77,7,77,8],[77,9,77,10],[74,1,74,2],[74,3,74,4],[74,7,74,8],[74,9,74,10],[75,1,75,2],[75,3,75,4],[75,7,75,8],[75,9,75,10],[84,0,85,0],[84,1,85,10],[86,1,86,10],[88,1,88,7],[82,1,82,2],[82,3,82,4],[82,7,82,8],[82,9,82,10],[83,1,83,2],[83,3,83,4],[83,7,83,8],[83,9,83,10],[88,8,88,10],[87,1,87,7],[87,8,87,10],[79,1,79,2],[79,3,79,4],[79,7,79,8],[79,9,79,10],[81,7,81,8],[81,9,81,10],[95,1,95,3],[91,1,91,7],[91,8,91,10],[94,1,94,10],[92,1,92,7],[92,8,92,10],[93,1,93,7],[93,8,93,10],[95,4,95,10],[89,8,89,10],[90,8,90,10],[97,1,97,3],[97,4,97,5],[97,6,97,7],[97,8,97,10],[96,1,96,10],[80,1,80,2],[80,3,80,4],[80,7,80,8],[80,9,80,10],[81,1,81,2],[81,3,81,4],[100,1,100,3],[100,4,100,5],[100,6,100,7],[100,8,100,10],[101,1,101,3],[101,4,101,5],[101,6,101,7],[101,8,101,10],[98,1,98,3],[98,4,98,5],[98,6,98,7],[98,8,98,10],[99,1,99,3],[99,4,99,5],[99,6,99,7],[99,8,99,10],[104,1,104,3],[104,4,104,5],[104,6,104,7],[104,8,104,10],[105,1,105,3],[105,4,105,5],[105,6,105,7],[105,8,105,10],[102,1,102,3],[102,4,102,5],[102,6,102,7],[102,8,102,10],[103,1,103,3],[103,4,103,5],[103,6,103,7],[103,8,103,10],[108,1,108,3],[108,4,108,5],[108,6,108,7],[108,8,108,10],[109,1,109,3],[109,4,109,5],[109,6,109,7],[109,8,109,10],[106,1,106,3],[106,4,106,5],[106,6,106,7],[106,8,106,10],[107,1,107,3],[107,4,107,5],[107,6,107,7],[107,8,107,10],[112,1,112,3],[112,4,112,5],[112,6,112,7],[112,8,112,10],[113,1,113,3],[113,4,113,5],[113,6,113,7],[113,8,113,10],[110,1,110,3],[110,4,110,5],[110,6,110,7],[110,8,110,10],[111,1,111,3],[111,4,111,5],[111,6,111,7],[111,8,111,10],[116,1,116,3],[116,4,116,5],[116,6,116,7],[116,8,116,10],[117,4,117,5],[117,6,117,7],[117,8,117,10],[119,1,119,3],[114,1,114,3],[114,4,114,5],[114,6,114,7],[114,8,114,10],[115,1,115,3],[115,4,115,5],[115,6,115,7],[115,8,115,10],[121,3,121,10],[122,1,122,2],[122,3,122,10],[123,1,123,2],[123,3,123,10],[124,1,124,2],[124,3,124,10],[117,1,117,3],[118,1,118,10],[121,1,121,2],[119,4,119,10],[120,1,120,10],[125,1,125,2],[125,3,125,10],[127,1,127,2],[131,1,131,2],[131,3,131,4],[131,7,131,8],[131,9,131,10],[129,1,129,2],[129,3,129,4],[130,1,130,2],[130,3,130,4],[130,7,130,8],[130,9,130,10],[126,1,126,2],[126,3,126,10],[127,3,127,10],[128,1,128,10],[129,5,129,10],[135,9,135,10],[132,1,132,2],[132,3,132,4],[132,7,132,8],[132,9,132,10],[133,1,133,2],[133,3,133,4],[133,7,133,8],[133,9,133,10],[147,0,149,10],[151,0,151,2],[151,5,151,7],[152,0,152,2],[152,5,152,7],[153,0,153,2],[153,5,153,7],[140,1,140,2],[140,3,140,4],[140,7,140,8],[140,9,140,10],[141,1,141,2],[141,3,141,4],[141,7,141,8],[141,9,141,10],[142,1,142,2],[145,1,145,2],[145,3,145,4],[145,7,145,8],[145,9,145,10],[144,1,144,2],[144,3,144,4],[144,7,144,8],[144,9,144,10],[156,2,156,4],[156,5,156,6],[156,7,156,8],[156,9,156,10],[157,2,157,4],[157,5,157,6],[157,7,157,8],[157,9,157,10],[154,0,154,2],[154,5,154,7],[155,2,155,4],[155,5,155,6],[155,7,155,8],[155,9,155,10],[162,0,162,10],[166,2,166,3],[166,4,166,6],[168,0,168,1],[168,2,168,4],[168,5,168,6],[168,7,168,8],[168,9,168,10],[158,2,158,4],[158,5,158,6],[158,7,158,8],[158,9,158,10],[160,5,160,6],[160,0,160,3],[171,2,171,4],[171,5,171,6],[171,7,171,8],[171,9,171,10],[173,0,173,2],[175,2,175,3],[175,4,175,6],[169,2,169,4],[169,5,169,6],[169,7,169,8],[169,9,169,10],[170,2,170,4],[170,5,170,6],[170,7,170,8],[170,9,170,10],[179,2,179,4],[179,5,179,6],[179,7,179,8],[179,9,179,10],[180,2,180,4],[180,5,180,6],[180,7,180,8],[180,9,180,10],[177,0,177,1],[177,2,177,4],[177,5,177,6],[177,7,177,8],[177,9,177,10],[178,2,178,4],[178,5,178,6],[178,7,178,8],[178,9,178,10],[189,0,189,3],[189,4,189,6],[190,0,190,3],[190,4,190,6],[192,0,192,5],[193,0,193,3],[193,4,193,6],[183,0,183,4],[184,3,184,4],[186,0,186,3],[186,4,186,6],[188,0,188,3],[188,4,188,7],[222,5,222,6],[222,7,222,8],[214,2,214,5],[214,6,214,8],[218,0,218,2],[218,5,218,7],[219,0,219,2],[219,5,219,7],[194,0,194,3],[194,4,194,6],[196,7,196,10],[200,0,200,7],[201,0,201,9],[213,2,213,5],[213,6,213,8],[7,1,7,2],[7,3,7,10],[8,1,8,2],[8,3,8,10],[9,1,9,6],[9,7,9,10],[225,2,225,4],[225,5,225,6],[225,7,225,8],[225,9,225,10],[222,9,222,10],[223,2,223,4],[223,5,223,6],[223,7,223,8],[223,9,223,10],[224,2,224,4],[224,5,224,6],[224,7,224,8],[224,9,224,10],[220,0,220,2],[220,5,220,7],[221,0,221,2],[221,5,221,7],[222,2,222,4],[78,1,78,2],[78,3,78,4],[78,7,78,8],[78,9,78,10],[142,3,142,4],[142,7,142,8],[142,9,142,10],[136,1,136,2],[136,3,136,4],[136,7,136,8],[136,9,136,10],[137,1,137,2],[137,3,137,4],[137,7,137,8],[137,9,137,10],[134,1,134,2],[134,3,134,4],[134,7,134,8],[134,9,134,10],[135,1,135,2],[135,3,135,4],[135,7,135,8],[89,1,89,7],[90,1,90,7],[143,1,143,2],[143,3,143,4],[143,7,143,8],[143,9,143,10],[138,1,138,2],[138,3,138,4],[138,7,138,8],[138,9,138,10],[139,1,139,2],[139,3,139,4],[139,7,139,8],[139,9,139,10]]}
[]
[null,null,null,null,"Form GSTR - 9C\n[See rule 80(3)] \nPART – A - Reconciliation Statement"]
["PT. I","Basic Details"]
[1,"Financial\nYear"]
[2,"GSTIN"]
["3(a)","Legal Name"]
["3(b)","Trade Name\n(if any)"]
["3(c)  ","ARN",null,"-"]
["3(d)","ARN Date",null,"-"]
[4,"Name of Act. If you are liable to audit under any Act"]
["4A","Is the person making reconcilation statement (FORM\nGSTR-9C) is same person who had conducted the\naudit of mentioned GSTIN"]
[null,null,null,null,null,null,"(Amount in ₹ in all tables)"]
["PT.\nII","Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)"]
[5,"Reconciliation of Gross Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under\nsame PAN the turnover shall be derived from the audited Annual Financial Statement)"]
["B","Unbilled revenue at the beginning of Financial Year",null,null,null,null,null,"(+)"]
["C","Unadjusted advances at the end of the Financial Year",null,null,null,null,null,"(+)"]
["D","Deemed Supply under Schedule I",null,null,null,null,null,"(+)"]
["E","Credit Notes issued after the end of the financial year\nbut reflected in the annual return",null,null,null,null,null,"(+)"]
["F","Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST",null,null,null,null,null,"(+)"]
["G","Turnover from April 2017 to June 2017",null,null,null,null,null,"(-)"]
["H","Unbilled revenue at the end of Financial Year",null,null,null,null,null,"(-)"]
["I","Unadjusted Advances at the beginning of the Financial\nYear",null,null,null,null,null,"(-)"]
["J","Credit notes accounted for in the audited Annual\nFinancial Statement but are not permissible under GST",null,null,null,null,null,"(-)"]
["K","Adjustments on account of supply of goods by SEZ\nunits to DTA Units",null,null,null,null,null,"(-)"]
["L","Turnover for the period under composition scheme",null,null,null,null,null,"(-)"]
["M","Adjustments in turnover under section 15 and rules\nthereunder",null,null,null,null,null,"(+/-)"]
["N","Adjustments in turnover due to foreign exchange\nfluctuations",null,null,null,null,null,"(+/-)"]
["O","Adjustments in turnover due to reasons not listed above",null,null,null,null,null,"(+/-)"]
["P","Annual turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O)"]
["Q","Turnover as declared in Annual Return (GSTR9)"]
["R","Un-Reconciled turnover (Q - P)"]
[6,"Reasons for Un - Reconciled difference in Annual Gross Turnover"]
["A","Reason Number 1"]
[7,"Reconciliation of Taxable Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Annual turnover after adjustments (from 5P above)"]
["B","Value of Exempted, Nil Rated, Non-GST supplies, No-Supply\nturnover"]
["C","Zero rated supplies without payment of tax"]
["D","Supplies on which tax is to be paid by the recipient on reverse\ncharge basis"]
["E","Taxable turnover as per adjustments above (A-B-C-D)"]
["F","Taxable turnover as per liability declared in Annual Return\n(GSTR9)"]
["G","Unreconciled taxable turnover (F-E)"]
[8,"Reasons for Un - Reconciled difference in taxable turnover"]
["A","Reason Number 1"]
["PT.\nIII","Reconciliation of tax paid"]
[9,"Reconciliation of rate wise liability and amount payable thereon"]
["Sr.No.","Description",null,"Taxable Value",null,"Tax payable"]
[null,null,null,null,null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B","5% (RC)"]
["C",0.12]
["D","12% (RC)"]
["E",0.18]
["F","18% (RC)"]
["G",0.28000000000000003]
["H","28% (RC)"]
["I",0.03]
["J",2.5000000000000001E-3]
["K",1E-3]
["L","Interest"]
["M","Late Fee"]
["N","Penalty"]
["O","Others"]
["P","Total amount to be paid as per\ntables above"]
["Q","Total amount paid as declared in\nAnnual Return (GSTR 9)"]
["R","Un-reconciled payment of Amount"]
[10,"Reasons for un-reconciled payment of amount"]
["A","Reason Number 1"]
[11,"Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Taxable Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if \napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Interest"]
["I","Late Fee"]
["J","Penalty"]
["K","Others\n(please specify)"]
["PT. \nIV","Reconciliation of \nInput Tax Credit (ITC)"]
[]
[12,"Reconciliation of Net Input Tax Credit (ITC)"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should\nbe derived from books of accounts)"]
["B","ITC booked in earlier Financial Years claimed in current\nFinancial Year"]
["C","ITC booked in current Financial Year to be claimed in\nsubsequent Financial Years"]
["D","ITC availed as per audited financial statements or books of\naccount"]
["E","ITC claimed in Annual Return (GSTR9)"]
["F","Un-reconciled ITC"]
[13,"Reasons for un-reconciled difference in ITC"]
["A","Reason Number 1"]
[14,"Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account"]
["Sr.No.","Description",null,null,"Value",null,"Amount of Total ITC",null,"Amount of eligible ITC availed"]
["A","Purchases"]
["B","Freight / Carriage "]
["C","Power and Fuel Costs"]
["D","Imported goods (Including received from SEZ)"]
["E","Rent and Insurance Expense"]
["F","Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples"]
["G","Royalties"]
["H","Employee's Cost (Salaries, Wages, Bonus etc)"]
["I","Conveyance charges"]
["J","Bank Charges"]
["K","Entertainment charges"]
["L","Stationery Expenses (including postage etc.)"]
["M","Repair and Maintenance"]
["N","Other Miscellaneous expenses"]
["O","Capital goods"]
["P","Any other expense 1"]
["Q","Any other expense 2"]
["R","Total amount of eligible ITC availed"]
["S","ITC claimed in Annual Return (GSTR9)"]
["T","Un-reconciled ITC"]
[15,"Reasons for un - reconciled difference in ITC"]
["A","Reason Number 1"]
[16,"Tax payable on un-reconciled difference in ITC (due to reasons specified in 13\nand 15 above)"]
["Sr.No.","Description",null,"Amount Payable"]
["A","Central Tax"]
["B","State/UT\nTax"]
["C","Integrated\nTax"]
["D","Cess"]
["E","Interest"]
["F","Penalty"]
["PT. V","Auditor's recommendation on additional Liability due to non-reconciliation"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Input Tax\nCredit"]
["I","Interest"]
["J","Late Fee"]
["K","Penalty"]
["L","Any other amount paid for supplies not included\nin Annual Return\n(GSTR 9)"]
["M","Erroneous refund to be\npaid back"]
["N","Outstanding demands to\nbe settled"]
["O","Other (Pl.\nspecify)"]
[]
["Verification: \nI hereby solemnly affirm and declare that the information given herein above is true\n and correct to the best of my knowledge and belief and nothing has been concealed there from."]
[]
[]
[]
["Place",null,null,null,null,{"$f":"IF('PT V'!E25=\"\",\"\",'PT V'!E25)","v":""}]
["Name of the signatory",null,null,null,null,{"$f":"IF('PT V'!E26=\"\",\"\",'PT V'!E26)","v":""}]
["Membership No",null,null,null,null,{"$f":"IF('PT V'!E27=\"\",\"\",'PT V'!E27)","v":""}]
["Date",null,null,null,null,{"$f":"IF('PT V'!E28=\"\",\"\",'PT V'!E28)","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'PT V'!E29","v":0},null,"Floor Number",null,{"$f":"IF('PT V'!G29=\"\",\"\",'PT V'!G29)","v":""}]
[null,null,"Name of the Premises/ Building",null,null,{"$f":"IF('PT V'!E30=\"\",\"\",'PT V'!E30)","v":""},null,"Road/Street",null,{"$f":"'PT V'!G30","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'PT V'!E31","v":0},null,"District",null,{"$f":"'PT V'!G31","v":0}]
[null,null,"State",null,null,{"$f":"'PT V'!E32","v":0},null,"Pin Code",null,{"$f":"'PT V'!G32","v":0}]
[]
["PAN details for digital signature",null,null,null,null,{"$f":"'PT V'!E34","v":0}]
[]
["  PART – B- CERTIFICATION\nII. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:"]
[]
[{"$f":"'Part B (ii)'!B5","v":"I"},"report that the audit of the books of accounts and the financial statements of"]
[]
["Name",null,{"$f":"'Part B (ii)'!C7","v":"M/S"},null,{"$f":"'Part B (ii)'!D7","v":0}]
[]
["Address",null,"Building No/Flat No",null,null,{"$f":"'Part B (ii)'!D9","v":0},null,"Floor Number",null,{"$f":"IF('Part B (ii)'!F9=\"\",\"\",'Part B (ii)'!F9)","v":""}]
[null,null,"Name of the Premises/ Building",null,null,{"$f":"IF('Part B (ii)'!D10=\"\",\"\",'Part B (ii)'!D10)","v":""},null,"Road/Street",null,{"$f":"IF('Part B (ii)'!F10=\"\",\"\",'Part B (ii)'!F10)","v":""}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (ii)'!D11","v":0},null,"District",null,{"$f":"'Part B (ii)'!F11","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (ii)'!D12","v":0},null,"Pin Code",null,{"$f":"'Part B (ii)'!F12","v":0}]
[]
["was conducted by"]
[]
["Name",null,{"$f":"'Part B (ii)'!C16","v":"M/S"},null,{"$f":"'Part B (ii)'!D16","v":0}]
[]
["Address",null,"Building No/Flat No",null,null,{"$f":"'Part B (ii)'!D18","v":0},null,"Floor Number",null,{"$f":"IF('Part B (ii)'!F18=\"\",\"\",'Part B (ii)'!F18)","v":""}]
[null,null,"Name of the Premises/ Building",null,null,{"$f":"IF('Part B (ii)'!D19=\"\",\"\",'Part B (ii)'!D19)","v":""},null,"Road/Street",null,{"$f":"IF('Part B (ii)'!F19=\"\",\"\",'Part B (ii)'!F19)","v":""}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (ii)'!D20","v":0},null,"District",null,{"$f":"'Part B (ii)'!F20","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (ii)'!D21","v":0},null,"Pin Code",null,{"$f":"'Part B (ii)'!F21","v":0}]
[]
["bearing membership number",null,null,null,{"$f":"'Part B (ii)'!C23","v":0},null," in pursuance of the provisions of the"]
[{"$f":"'Part B (ii)'!E23","v":0},null,null,null,null,"and ",{"$f":"'Part B (ii)'!H23","v":"I"},"annex hereto a copy of their "]
[" audit report dated",null,null,{"$f":"'Part B (ii)'!D25","v":"DD/MM/YYYY"},null,"along with a copy of each of:"]
[]
["(a) balance sheet as on",null,null,null,{"$f":"'Part B (ii)'!D27","v":"DD/MM/YYYY"}]
[]
["(b) the                                                                                                       ",null,null,null,{"$f":"'Part B (ii)'!D29","v":"profit and loss account"}]
["for the period beginning from",null,null,null,{"$f":"'Part B (ii)'!D30","v":"DD/MM/YYYY"}]
["to ending on",null,null,null,{"$f":"'Part B (ii)'!D31","v":"DD/MM/YYYY"}]
[]
["(c) the cash flow statement for the period beginning:"]
["from ",null,null,null,{"$f":"'Part B (ii)'!D34","v":"DD/MM/YYYY"}]
[" to ending on",null,null,null,{"$f":"'Part B (ii)'!D35","v":"DD/MM/YYYY"}]
[]
["(d)documents declared by the said Act to be part of,or annexed to, the",null,null,null,null,null,null,{"$f":"'Part B (ii)'!E37","v":"profit and loss account"}]
["and balance sheet"]
[]
[2,{"$f":"'Part B (ii)'!B40:C40","v":"I"},"report that the said registered person "]
[{"$f":"'Part B (ii)'!B41","v":"has maintained the books of accounts, records and documents"},null,null,null,null,null,null,null,"as required by the"]
[" IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications,made/issued thereunder "]
[]
["3. The documents required to be furnished under section 35 (5) of the CGST Act and"]
[" Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed "]
["herewith in Form No. GSTR-9C"]
[]
["4. In",{"$f":"'Part B (ii)'!C47","v":"my"},"opinion and to the best of",null,null,{"$f":"'Part B (ii)'!E47","v":"my"},"information and according to explanations"]
[" given to",null,{"$f":"'Part B (ii)'!H47","v":"my"},"the particulars given in the said Form No.GSTR-9C are true and fair "]
["subject to observations/qualifications, if any specified below"]
[]
["Qualifications"]
[]
[null,"S.No.","Qualification Type",null,null,null,"Observation/Qualification"]
[null,1]
[]
["Auditor's details"]
[]
["Place",null,null,null,null,{"$f":"'Part B (ii)'!D58","v":0}]
["Name of the signatory",null,null,null,null,{"$f":"'Part B (ii)'!D59","v":0}]
["Membership No",null,null,null,null,{"$f":"'Part B (ii)'!D60","v":0}]
["Date",null,null,null,null,{"$f":"'Part B (ii)'!D61","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'Part B (ii)'!E62","v":0},null,"Floor Number",null,{"$f":"IF('Part B (ii)'!G62=\"\",\"\",'Part B (ii)'!G62)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (ii)'!E63=\"\",\"\",'Part B (ii)'!E63)","v":""},null,"Road/Street",null,{"$f":"'Part B (ii)'!G63","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (ii)'!E64","v":0},null,"District",null,{"$f":"'Part B (ii)'!G64","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (ii)'!E65","v":0},null,"Pin Code",null,{"$f":"'Part B (ii)'!G65","v":0}]

{"sheet":"Table 2","index":18,"n_rows":246,"n_cols":11,"rows_kept":246,"cut":false,"hidden":true,"merged":[[14,1,14,7],[14,8,14,10],[36,1,36,7],[36,8,36,10],[87,1,87,7],[87,8,87,10],[12,1,12,10],[13,1,13,10],[15,1,15,7],[15,8,15,10],[16,1,16,6],[16,8,16,10],[20,1,20,6],[20,8,20,10],[21,1,21,6],[21,8,21,10],[22,1,22,6],[22,8,22,10],[17,1,17,6],[17,8,17,10],[18,1,18,6],[18,8,18,10],[19,1,19,6],[19,8,19,10],[1,4,1,6],[2,1,2,10],[3,1,3,2],[3,3,3,10],[4,1,4,2],[4,3,4,10],[10,7,10,10],[11,1,11,5],[11,6,11,10],[5,1,5,2],[5,3,5,10],[6,1,6,2],[6,3,6,10],[9,7,9,10],[9,1,9,6],[10,1,10,6],[7,1,7,2],[7,3,7,10],[8,1,8,2],[8,3,8,10],[26,1,26,6],[26,8,26,10],[27,1,27,6],[27,8,27,10],[28,1,28,6],[28,8,28,10],[23,1,23,6],[23,8,23,10],[24,1,24,6],[24,8,24,10],[25,1,25,6],[25,8,25,10],[32,1,32,7],[32,8,32,10],[33,1,33,10],[34,1,34,3],[34,4,34,10],[35,1,35,10],[29,1,29,6],[29,8,29,10],[30,1,30,7],[30,8,30,10],[31,1,31,7],[31,8,31,10],[40,1,40,7],[40,8,40,10],[41,1,41,7],[41,8,41,10],[42,1,42,7],[42,8,42,10],[37,1,37,7],[37,8,37,10],[38,1,38,7],[38,8,38,10],[39,1,39,7],[39,8,39,10],[47,1,47,10],[48,0,49,0],[48,5,48,10],[49,7,49,8],[49,9,49,10],[43,1,43,7],[43,8,43,10],[44,1,44,10],[45,1,45,3],[45,4,45,10],[46,1,46,10],[48,1,49,2],[48,3,49,4],[51,1,51,2],[51,3,51,4],[51,7,51,8],[51,9,51,10],[52,1,52,2],[52,3,52,4],[52,7,52,8],[52,9,52,10],[50,1,50,2],[50,3,50,4],[50,7,50,8],[50,9,50,10],[55,1,55,2],[55,3,55,4],[55,7,55,8],[55,9,55,10],[56,1,56,2],[56,3,56,4],[56,7,56,8],[56,9,56,10],[53,1,53,2],[53,3,53,4],[53,7,53,8],[53,9,53,10],[54,1,54,2],[54,3,54,4],[54,7,54,8],[54,9,54,10],[59,1,59,2],[59,3,59,4],[59,7,59,8],[59,9,59,10],[60,1,60,2],[60,3,60,4],[60,7,60,8],[60,9,60,10],[57,1,57,2],[57,3,57,4],[57,7,57,8],[57,9,57,10],[58,1,58,2],[58,3,58,4],[58,7,58,8],[58,9,58,10],[63,1,63,2],[63,3,63,4],[63,7,63,8],[63,9,63,10],[64,1,64,2],[64,3,64,4],[64,7,64,8],[64,9,64,10],[61,1,61,2],[61,3,61,4],[61,7,61,8],[61,9,61,10],[62,1,62,2],[62,3,62,4],[62,7,62,8],[62,9,62,10],[73,3,73,4],[73,7,73,8],[73,9,73,10],[68,1,68,10],[69,1,69,3],[69,4,69,10],[70,1,70,10],[65,7,65,8],[65,9,65,10],[66,7,66,8],[66,9,66,10],[65,1,65,2],[66,1,66,2],[65,3,65,4],[66,3,66,4],[67,1,67,2],[67,3,67,4],[67,7,67,8],[67,9,67,10],[76,1,76,2],[76,3,76,4],[76,7,76,8],[76,9,76,10],[77,1,77,2],[77,3,77,4],[77,7,77,8],[77,9,77,10],[71,1,71,2],[71,3,71,4],[71,5,71,10],[72,1,72,2],[72,3,72,4],[72,7,72,8],[72,9,72,10],[74,1,74,2],[74,3,74,4],[74,7,74,8],[74,9,74,10],[75,1,75,2],[75,3,75,4],[75,7,75,8],[75,9,75,10],[73,1,73,2],[90,8,90,10],[91,1,91,7],[91,8,91,10],[92,1,92,7],[92,8,92,10],[86,1,86,10],[88,1,88,7],[88,8,88,10],[89,8,89,10],[89,1,89,7],[90,1,90,7],[97,1,97,3],[97,4,97,5],[97,6,97,7],[97,8,97,10],[93,1,93,7],[93,8,93,10],[94,1,94,10],[95,1,95,3],[95,4,95,10],[96,1,96,10],[100,1,100,3],[100,4,100,5],[100,6,100,7],[100,8,100,10],[101,1,101,3],[101,4,101,5],[101,6,101,7],[101,8,101,10],[98,1,98,3],[98,4,98,5],[98,6,98,7],[98,8,98,10],[99,1,99,3],[99,4,99,5],[99,6,99,7],[99,8,99,10],[104,1,104,3],[104,4,104,5],[104,6,104,7],[104,8,104,10],[105,1,105,3],[105,4,105,5],[105,6,105,7],[105,8,105,10],[102,1,102,3],[102,4,102,5],[102,6,102,7],[102,8,102,10],[103,1,103,3],[103,4,103,5],[103,6,103,7],[103,8,103,10],[108,1,108,3],[108,4,108,5],[108,6,108,7],[108,8,108,10],[109,1,109,3],[109,4,109,5],[109,6,109,7],[109,8,109,10],[106,1,106,3],[106,4,106,5],[106,6,106,7],[106,8,106,10],[107,1,107,3],[107,4,107,5],[107,6,107,7],[107,8,107,10],[112,1,112,3],[112,4,112,5],[112,6,112,7],[112,8,112,10],[113,1,113,3],[113,4,113,5],[113,6,113,7],[113,8,113,10],[110,1,110,3],[110,4,110,5],[110,6,110,7],[110,8,110,10],[111,1,111,3],[111,4,111,5],[111,6,111,7],[111,8,111,10],[114,1,114,3],[114,4,114,5],[114,6,114,7],[114,8,114,10],[115,8,115,10],[115,1,115,3],[116,1,116,3],[117,1,117,3],[115,4,115,5],[116,4,116,5],[117,4,117,5],[115,6,115,7],[116,6,116,7],[117,6,117,7],[125,1,125,2],[125,3,125,10],[126,1,126,2],[126,3,126,10],[127,1,127,2],[127,3,127,10],[128,1,128,10],[129,1,129,2],[116,8,116,10],[117,8,117,10],[118,1,118,10],[119,1,119,3],[119,4,119,10],[120,1,120,10],[121,1,121,2],[121,3,121,10],[122,1,122,2],[122,3,122,10],[123,1,123,2],[123,3,123,10],[124,1,124,2],[124,3,124,10],[134,7,134,8],[134,9,134,10],[135,1,135,2],[135,3,135,4],[130,1,130,2],[130,3,130,4],[130,7,130,8],[130,9,130,10],[131,9,131,10],[132,1,132,2],[136,1,136,2],[136,3,136,4],[136,7,136,8],[136,9,136,10],[137,1,137,2],[137,3,137,4],[137,7,137,8],[137,9,137,10],[129,3,129,4],[129,5,129,10],[135,7,135,8],[135,9,135,10],[133,9,133,10],[131,1,131,2],[131,3,131,4],[131,7,131,8],[132,3,132,4],[132,7,132,8],[132,9,132,10],[133,1,133,2],[133,3,133,4],[133,7,133,8],[134,1,134,2],[134,3,134,4],[141,1,141,2],[141,3,141,4],[141,7,141,8],[141,9,141,10],[138,1,138,2],[138,3,138,4],[138,7,138,8],[138,9,138,10],[139,1,139,2],[139,3,139,4],[139,7,139,8],[139,9,139,10],[140,1,140,2],[140,3,140,4],[140,7,140,8],[140,9,140,10],[143,3,143,4],[143,7,143,8],[143,9,143,10],[144,1,144,2],[144,3,144,4],[144,7,144,8],[144,9,144,10],[142,1,142,2],[142,3,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[]
[null,null,null,null,"Form GSTR - 9C\n[See rule 80(3)] \nPART – A - Reconciliation Statement"]
["PT. I","Basic Details"]
[1,"Financial\nYear"]
[2,"GSTIN"]
["3(a)","Legal Name"]
["3(b)","Trade Name\n(if any)"]
["3(c)  ","ARN",null,"-"]
["3(d)","ARN Date",null,"-"]
[4,"Name of Act. If you are liable to audit under any Act"]
["4A","Is the person making reconcilation statement (FORM\nGSTR-9C) is same person who had conducted the\naudit of mentioned GSTIN"]
[null,null,null,null,null,null,"(Amount in ₹ in all tables)"]
["PT.\nII","Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)"]
[5,"Reconciliation of Gross Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under\nsame PAN the turnover shall be derived from the audited Annual Financial Statement)"]
["B","Unbilled revenue at the beginning of Financial Year",null,null,null,null,null,"(+)"]
["C","Unadjusted advances at the end of the Financial Year",null,null,null,null,null,"(+)"]
["D","Deemed Supply under Schedule I",null,null,null,null,null,"(+)"]
["E","Credit Notes issued after the end of the financial year\nbut reflected in the annual return",null,null,null,null,null,"(+)"]
["F","Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST",null,null,null,null,null,"(+)"]
["G","Turnover from April 2017 to June 2017",null,null,null,null,null,"(-)"]
["H","Unbilled revenue at the end of Financial Year",null,null,null,null,null,"(-)"]
["I","Unadjusted Advances at the beginning of the Financial\nYear",null,null,null,null,null,"(-)"]
["J","Credit notes accounted for in the audited Annual\nFinancial Statement but are not permissible under GST",null,null,null,null,null,"(-)"]
["K","Adjustments on account of supply of goods by SEZ\nunits to DTA Units",null,null,null,null,null,"(-)"]
["L","Turnover for the period under composition scheme",null,null,null,null,null,"(-)"]
["M","Adjustments in turnover under section 15 and rules\nthereunder",null,null,null,null,null,"(+/-)"]
["N","Adjustments in turnover due to foreign exchange\nfluctuations",null,null,null,null,null,"(+/-)"]
["O","Adjustments in turnover due to reasons not listed above",null,null,null,null,null,"(+/-)"]
["P","Annual turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O)"]
["Q","Turnover as declared in Annual Return (GSTR9)"]
["R","Un-Reconciled turnover (Q - P)"]
[6,"Reasons for Un - Reconciled difference in Annual Gross Turnover"]
["A","Reason Number 1"]
[7,"Reconciliation of Taxable Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Annual turnover after adjustments (from 5P above)"]
["B","Value of Exempted, Nil Rated, Non-GST supplies, No-Supply\nturnover"]
["C","Zero rated supplies without payment of tax"]
["D","Supplies on which tax is to be paid by the recipient on reverse\ncharge basis"]
["E","Taxable turnover as per adjustments above (A-B-C-D)"]
["F","Taxable turnover as per liability declared in Annual Return\n(GSTR9)"]
["G","Unreconciled taxable turnover (F-E)"]
[8,"Reasons for Un - Reconciled difference in taxable turnover"]
["A","Reason Number 1"]
["PT.\nIII","Reconciliation of tax paid"]
[9,"Reconciliation of rate wise liability and amount payable thereon"]
["Sr.No.","Description",null,"Taxable Value",null,"Tax payable"]
[null,null,null,null,null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B","5% (RC)"]
["C",0.12]
["D","12% (RC)"]
["E",0.18]
["F","18% (RC)"]
["G",0.28000000000000003]
["H","28% (RC)"]
["I",0.03]
["J",2.5000000000000001E-3]
["K",1E-3]
["L","Interest"]
["M","Late Fee"]
["N","Penalty"]
["O","Others"]
["P","Total amount to be paid as per\ntables above"]
["Q","Total amount paid as declared in\nAnnual Return (GSTR 9)"]
["R","Un-reconciled payment of Amount"]
[10,"Reasons for un-reconciled payment of amount"]
["A","Reason Number 1"]
[11,"Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Taxable Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if \napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Interest"]
["I","Late Fee"]
["J","Penalty"]
["K","Others\n(please specify)"]
["PT. \nIV","Reconciliation of \nInput Tax Credit (ITC)"]
[]
[12,"Reconciliation of Net Input Tax Credit (ITC)"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should\nbe derived from books of accounts)"]
["B","ITC booked in earlier Financial Years claimed in current\nFinancial Year"]
["C","ITC booked in current Financial Year to be claimed in\nsubsequent Financial Years"]
["D","ITC availed as per audited financial statements or books of\naccount"]
["E","ITC claimed in Annual Return (GSTR9)"]
["F","Un-reconciled ITC"]
[13,"Reasons for un-reconciled difference in ITC"]
["A","Reason Number 1"]
[14,"Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account"]
["Sr.No.","Description",null,null,"Value",null,"Amount of Total ITC",null,"Amount of eligible ITC availed"]
["A","Purchases"]
["B","Freight / Carriage "]
["C","Power and Fuel Costs"]
["D","Imported goods (Including received from SEZ)"]
["E","Rent and Insurance Expense"]
["F","Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples"]
["G","Royalties"]
["H","Employee's Cost (Salaries, Wages, Bonus etc)"]
["I","Conveyance charges"]
["J","Bank Charges"]
["K","Entertainment charges"]
["L","Stationery Expenses (including postage etc.)"]
["M","Repair and Maintenance"]
["N","Other Miscellaneous expenses"]
["O","Capital goods"]
["P","Any other expense 1"]
["Q","Any other expense 2"]
["R","Total amount of eligible ITC availed"]
["S","ITC claimed in Annual Return (GSTR9)"]
["T","Un-reconciled ITC"]
[15,"Reasons for un - reconciled difference in ITC"]
["A","Reason Number 01"]
[16,"Tax payable on un-reconciled difference in ITC (due to reasons specified in 13\nand 15 above)"]
["Sr.No.","Description",null,"Amount Payable"]
["A","Central Tax"]
["B","State/UT\nTax"]
["C","Integrated\nTax"]
["D","Cess"]
["E","Interest"]
["F","Penalty"]
["PT. V","Auditor's recommendation on additional Liability due to non-reconciliation"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Input Tax\nCredit"]
["I","Interest"]
["J","Late Fee"]
["K","Penalty"]
["L","Any other amount paid for supplies not included\nin Annual Return\n(GSTR 9)"]
["M","Erroneous refund to be\npaid back"]
["N","Outstanding demands to\nbe settled"]
["O","Other (Pl.\nspecify)"]
[]
["Verification: \nI hereby solemnly affirm and declare that the information given herein above is true\n and correct to the best of my knowledge and belief and nothing has been concealed there from."]
[]
[]
[]
["Place",null,null,null,null,{"$f":"IF('PT V'!E25=\"\",\"\",'PT V'!E25)","v":""}]
["Name of the signatory",null,null,null,null,{"$f":"IF('PT V'!E26=\"\",\"\",'PT V'!E26)","v":""}]
["Membership No",null,null,null,null,{"$f":"IF('PT V'!E27=\"\",\"\",'PT V'!E27)","v":""}]
["Date",null,null,null,null,{"$f":"IF('PT V'!E28=\"\",\"\",'PT V'!E28)","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'PT V'!E29","v":0},null,"Floor Number",null,{"$f":"IF('PT V'!G29=\"\",\"\",'PT V'!G29)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('PT V'!E30=\"\",\"\",'PT V'!E30)","v":""},null,"Road/Street",null,{"$f":"'PT V'!G30","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'PT V'!E31","v":0},null,"District",null,{"$f":"'PT V'!G31","v":0}]
[null,null,"State",null,null,{"$f":"'PT V'!E32","v":0},null,"Pin Code",null,{"$f":"'PT V'!G32","v":0}]
[]
["PAN details for digital signature",null,null,null,null,{"$f":"'PT V'!E34","v":0}]
[]
[null,null,"PART – B- CERTIFICATION\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C)\nis drawn up by the person who had conducted the audit:"]
[]
[]
[]
[]
[{"$f":"'Part B (i)'!B5","v":"I"},"have examined the—"]
[]
["(a) balance sheet as on",null,null,null,{"$f":"'Part B (i)'!D7","v":"DD/MM/YYYY"}]
[]
["(b) the                                                                                              ",null,null,null,{"$f":"'Part B (i)'!D9","v":"profit and loss account"}]
["for the period beginning from",null,null,null,{"$f":"'Part B (i)'!D10","v":"DD/MM/YYYY"}]
["to ending on",null,null,null,{"$f":"'Part B (i)'!D11","v":"DD/MM/YYYY"}]
[]
["(c) the cash flow statement for the period beginning:"]
["from ",null,null,null,{"$f":"'Part B (i)'!D14","v":"DD/MM/YYYY"}]
[" to ending on",null,null,null,{"$f":"'Part B (i)'!D15","v":"DD/MM/YYYY"}]
["attached herewith, of"]
[]
["Name",null,{"$f":"'Part B (i)'!D19","v":"M/S"},null,{"$f":"'Part B (i)'!E19","v":0}]
[]
["Address",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E21","v":0},null,"Floor Number",null,{"$f":"IF('Part B (i)'!G21=\"\",\"\",'Part B (i)'!G21)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (i)'!E22=\"\",\"\",'Part B (i)'!E22)","v":""},null,"Road/Street",null,{"$f":"'Part B (i)'!G22","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E23","v":0},null,"District",null,{"$f":"'Part B (i)'!G23","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E24","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G24","v":0}]
[]
["GSTIN",null,{"$f":"'Part B (i)'!D27","v":"GSTIN"}]
[]
[]
["Principal place of business",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E29","v":0},null,"Floor Number",null,{"$f":"IF('Part B (i)'!G29=\"\",\"\",'Part B (i)'!G29)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (i)'!E30=\"\",\"\",'Part B (i)'!E30)","v":""},null,"Road/Street",null,{"$f":"'Part B (i)'!G30","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E31","v":0},null,"District",null,{"$f":"'Part B (i)'!G31","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E32","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G32","v":0}]
[]
["  "]
["Additional place of business",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E34","v":0},null,"Floor Number",null,{"$f":"IF('Part B (i)'!G34=\"\",\"\",'Part B (i)'!G34)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (i)'!E35=\"\",\"\",'Part B (i)'!E35)","v":""},null,"Road/Street",null,{"$f":"'Part B (i)'!G35","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E36","v":0},null,"District",null,{"$f":"'Part B (i)'!G36","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E37","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G37","v":0}]
[]
["2.Based on our audit  ",null,null,{"$f":"A168","v":"I"},"report that the said registered person "]
[{"$f":"'Part B (i)'!B41","v":"has maintained the books of accounts, records and documents"},null,null,null,null,null,null,null,"as required by the"]
[" IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications,made/issued thereunder "]
[]
[]
["3(a)",{"$f":"A168","v":"I"},"report the below mentioned observations/ comments / discrepancies"]
[" / inconsistencies; if any"]
[]
["3(b)",{"$f":"A168","v":"I"},"further report that, - "]
["(A)",{"$f":"A168","v":"I"},{"$f":"'Part B (i)'!D47","v":"was partially provided"},null,null,"the information and explanations which, to the best of",null,null,null,null,{"$f":"IF($A168=\"I\",\"my\",\" our\")","v":"my"}]
[" knowledge and belief, were necessary for the purpose of the audit"]
[]
[]
["(B) In",{"$f":"IF($A168=\"I\",\"my\",\" our\")","v":"my"},"opinion proper books of account ",null,null,null,{"$f":"'Part B (i)'!G50","v":"have been"},null,null,"kept by the"]
["registered person so far as appears from",null,null,null,null,{"$f":"IF($A169=\"I\",\"my\",\" our\")","v":" our"},"examination of the books."]
[" ( C )",{"$f":"A168","v":"I"},"certify that the balance sheet, the",null,null,null,{"$f":"E172","v":"profit and loss account"}]
["and the cash flow Statement are",null,null,null,{"$f":"'Part B (i)'!I52","v":"in agreement"},null,null,"with the books of account "]
["maintained at the Principal place of business at"]
[{"$f":"'Part B (i)'!F53","v":", , , , , , , "}]
["and",{"$f":"'Part B (i)'!C54","v":", , , , , , , "}]
["additional place of business within the State."]
[]
["4. The documents required to be furnished under section 35 (5) of the CGST Act and"]
[" Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed "]
["herewith in Form No. GSTR-9C"]
[]
["5. In",{"$f":"'Part B (i)'!C59","v":"my"},"opinion and to the best of",null,null,{"$f":"'Part B (i)'!E59","v":"my"},"information and according to explanations"]
[" given to",null,{"$f":"'Part B (i)'!H59","v":"me"},"the particulars given in the said Form No.GSTR-9C are true and fair "]
["subject to observations/qualifications, if any specified below"]
[]
["Qualifications"]
[]
[null,"S.No.","Qualification Type",null,null,null,"Observation/Qualification"]
[null,1]
[]
["Auditor's details"]
[]
["Place",null,null,null,null,{"$f":"'Part B (i)'!D70","v":0}]
["Name of the signatory",null,null,null,null,{"$f":"'Part B (i)'!D71","v":0}]
["Membership No",null,null,null,null,{"$f":"'Part B (i)'!D72","v":0}]
["Date",null,null,null,null,{"$f":"'Part B (i)'!D73","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E74","v":0},null,"Floor Number",null,{"$f":"'Part B (i)'!G74","v":0}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"'Part B (i)'!E75","v":0},null,"Road/Street",null,{"$f":"'Part B (i)'!G75","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E76","v":0},null,"District",null,{"$f":"'Part B (i)'!G76","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E77","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G77","v":0}]

{"sheet":"Table 1","index":19,"n_rows":246,"n_cols":11,"rows_kept":246,"cut":false,"hidden":true,"merged":[[244,2,244,4],[244,5,244,6],[244,7,244,8],[244,9,244,10],[245,2,245,4],[245,5,245,6],[245,7,245,8],[245,9,245,10],[242,2,242,4],[242,5,242,6],[242,7,242,8],[242,9,242,10],[243,2,243,4],[243,5,243,6],[243,7,243,8],[243,9,243,10],[239,0,239,2],[239,5,239,7],[240,0,240,2],[240,5,240,7],[241,0,241,2],[241,5,241,7],[221,0,221,4],[233,2,233,5],[233,6,233,8],[234,2,234,5],[234,6,234,8],[238,0,238,2],[238,5,238,7],[217,0,217,3],[217,4,217,6],[217,7,217,10],[218,0,218,5],[219,0,219,10],[220,1,220,10],[213,0,213,5],[214,6,214,8],[214,9,214,10],[215,6,215,8],[216,2,216,5],[216,6,216,10],[203,0,203,9],[206,2,206,10],[207,0,207,2],[209,2,209,3],[210,2,210,4],[212,0,212,2],[212,4,212,10],[199,2,199,4],[199,5,199,6],[199,7,199,8],[199,9,199,10],[201,4,201,7],[202,0,202,7],[197,2,197,4],[197,5,197,6],[197,7,197,8],[197,9,197,10],[198,2,198,4],[198,5,198,6],[198,7,198,8],[198,9,198,10],[193,2,193,4],[193,5,193,6],[193,7,193,8],[193,9,193,10],[196,0,196,1],[196,2,196,4],[196,5,196,6],[196,7,196,8],[196,9,196,10],[190,9,190,10],[191,2,191,4],[191,5,191,6],[191,7,191,8],[191,9,191,10],[192,2,192,4],[192,5,192,6],[192,7,192,8],[192,9,192,10],[187,0,187,1],[187,2,187,6],[190,0,190,1],[190,2,190,4],[190,5,190,6],[190,7,190,8],[184,2,184,4],[184,5,184,6],[184,7,184,8],[184,9,184,10],[185,2,185,4],[185,5,185,6],[185,7,185,8],[185,9,185,10],[182,7,182,8],[182,9,182,10],[183,2,183,4],[183,5,183,6],[183,7,183,8],[183,9,183,10],[178,0,178,2],[180,2,180,3],[180,4,180,6],[182,0,182,1],[182,2,182,4],[182,5,182,6],[173,0,173,3],[173,4,173,6],[175,0,175,5],[176,0,176,3],[176,4,176,6],[177,0,177,3],[177,4,177,6],[167,1,167,3],[169,0,169,3],[169,4,169,6],[171,0,171,3],[171,4,171,7],[172,0,172,3],[172,4,172,6],[158,2,158,4],[158,5,158,6],[158,7,158,8],[158,9,158,10],[160,5,160,6],[162,2,165,8],[156,2,156,4],[156,5,156,6],[156,7,156,8],[156,9,156,10],[157,2,157,4],[157,5,157,6],[157,7,157,8],[157,9,157,10],[154,0,154,2],[154,5,154,7],[155,2,155,4],[155,5,155,6],[155,7,155,8],[155,9,155,10],[147,0,149,10],[151,0,151,2],[151,5,151,7],[152,0,152,2],[152,5,152,7],[153,0,153,2],[153,5,153,7],[144,1,144,2],[144,3,144,4],[144,7,144,8],[144,9,144,10],[145,1,145,2],[145,3,145,4],[145,7,145,8],[145,9,145,10],[142,1,142,2],[142,3,142,4],[142,7,142,8],[142,9,142,10],[143,1,143,2],[143,3,143,4],[143,7,143,8],[143,9,143,10],[140,1,140,2],[140,3,140,4],[140,7,140,8],[140,9,140,10],[141,1,141,2],[141,3,141,4],[141,7,141,8],[141,9,141,10],[138,1,138,2],[138,3,138,4],[138,7,138,8],[138,9,138,10],[139,1,139,2],[139,3,139,4],[139,7,139,8],[139,9,139,10],[136,1,136,2],[136,3,136,4],[136,7,136,8],[136,9,136,10],[137,1,137,2],[137,3,137,4],[137,7,137,8],[137,9,137,10],[134,1,134,2],[134,3,134,4],[134,7,134,8],[134,9,134,10],[135,1,135,2],[135,3,135,4],[135,7,135,8],[135,9,135,10],[132,1,132,2],[132,3,132,4],[132,7,132,8],[132,9,132,10],[133,1,133,2],[133,3,133,4],[133,7,133,8],[133,9,133,10],[130,1,130,2],[130,3,130,4],[130,7,130,8],[130,9,130,10],[131,1,131,2],[131,3,131,4],[131,7,131,8],[131,9,131,10],[127,1,127,2],[127,3,127,10],[128,1,128,10],[129,1,129,2],[129,3,129,4],[129,5,129,10],[124,1,124,2],[124,3,124,10],[125,1,125,2],[125,3,125,10],[126,1,126,2],[126,3,126,10],[120,1,120,10],[121,1,121,2],[121,3,121,10],[122,1,122,2],[122,3,122,10],[123,1,123,2],[123,3,123,10],[117,1,117,3],[117,4,117,5],[117,6,117,7],[117,8,117,10],[118,1,118,10],[119,1,119,3],[119,4,119,10],[115,1,115,3],[115,4,115,5],[115,6,115,7],[115,8,115,10],[116,1,116,3],[116,4,116,5],[116,6,116,7],[116,8,116,10],[113,1,113,3],[113,4,113,5],[113,6,113,7],[113,8,113,10],[114,1,114,3],[114,4,114,5],[114,6,114,7],[114,8,114,10],[111,1,111,3],[111,4,111,5],[111,6,111,7],[111,8,111,10],[112,1,112,3],[112,4,112,5],[112,6,112,7],[112,8,112,10],[109,1,109,3],[109,4,109,5],[109,6,109,7],[109,8,109,10],[110,1,110,3],[110,4,110,5],[110,6,110,7],[110,8,110,10],[107,1,107,3],[107,4,107,5],[107,6,107,7],[107,8,107,10],[108,1,108,3],[108,4,108,5],[108,6,108,7],[108,8,108,10],[105,1,105,3],[105,4,105,5],[105,6,105,7],[105,8,105,10],[106,1,106,3],[106,4,106,5],[106,6,106,7],[106,8,106,10],[103,1,103,3],[103,4,103,5],[103,6,103,7],[103,8,103,10],[104,1,104,3],[104,4,104,5],[104,6,104,7],[104,8,104,10],[101,1,101,3],[101,4,101,5],[101,6,101,7],[101,8,101,10],[102,1,102,3],[102,4,102,5],[102,6,102,7],[102,8,102,10],[99,1,99,3],[99,4,99,5],[99,6,99,7],[99,8,99,10],[100,1,100,3],[100,4,100,5],[100,6,100,7],[100,8,100,10],[96,1,96,10],[97,1,97,3],[97,4,97,5],[97,6,97,7],[97,8,97,10],[98,1,98,3],[98,4,98,5],[98,6,98,7],[98,8,98,10],[92,1,92,7],[92,8,92,10],[93,1,93,7],[93,8,93,10],[94,1,94,10],[95,1,95,3],[95,4,95,10],[89,1,89,7],[89,8,89,10],[90,1,90,7],[90,8,90,10],[91,1,91,7],[91,8,91,10],[84,0,85,0],[84,1,85,10],[86,1,86,10],[87,1,87,7],[87,8,87,10],[88,1,88,7],[88,8,88,10],[82,1,82,2],[82,3,82,4],[82,7,82,8],[82,9,82,10],[83,1,83,2],[83,3,83,4],[83,7,83,8],[83,9,83,10],[80,1,80,2],[80,3,80,4],[80,7,80,8],[80,9,80,10],[81,1,81,2],[81,3,81,4],[81,7,81,8],[81,9,81,10],[78,1,78,2],[78,3,78,4],[78,7,78,8],[78,9,78,10],[79,1,79,2],[79,3,79,4],[79,7,79,8],[79,9,79,10],[76,1,76,2],[76,3,76,4],[76,7,76,8],[76,9,76,10],[77,1,77,2],[77,3,77,4],[77,7,77,8],[77,9,77,10],[74,1,74,2],[74,3,74,4],[74,7,74,8],[74,9,74,10],[75,1,75,2],[75,3,75,4],[75,7,75,8],[75,9,75,10],[72,1,72,2],[72,3,72,4],[72,7,72,8],[72,9,72,10],[73,1,73,2],[73,3,73,4],[73,7,73,8],[73,9,73,10],[68,1,68,10],[69,1,69,3],[69,4,69,10],[70,1,70,10],[71,1,71,2],[71,3,71,4],[71,5,71,10],[66,1,66,2],[66,3,66,4],[66,7,66,8],[66,9,66,10],[67,1,67,2],[67,3,67,4],[67,7,67,8],[67,9,67,10],[64,1,64,2],[64,3,64,4],[64,7,64,8],[64,9,64,10],[65,1,65,2],[65,3,65,4],[65,7,65,8],[65,9,65,10],[62,1,62,2],[62,3,62,4],[62,7,62,8],[62,9,62,10],[63,1,63,2],[63,3,63,4],[63,7,63,8],[63,9,63,10],[60,1,60,2],[60,3,60,4],[60,7,60,8],[60,9,60,10],[61,1,61,2],[61,3,61,4],[61,7,61,8],[61,9,61,10],[58,1,58,2],[58,3,58,4],[58,7,58,8],[58,9,58,10],[59,1,59,2],[59,3,59,4],[59,7,59,8],[59,9,59,10],[56,1,56,2],[56,3,56,4],[56,7,56,8],[56,9,56,10],[57,1,57,2],[57,3,57,4],[57,7,57,8],[57,9,57,10],[54,1,54,2],[54,3,54,4],[54,7,54,8],[54,9,54,10],[55,1,55,2],[55,3,55,4],[55,7,55,8],[55,9,55,10],[52,1,52,2],[52,3,52,4],[52,7,52,8],[52,9,52,10],[53,1,53,2],[53,3,53,4],[53,7,53,8],[53,9,53,10],[50,1,50,2],[50,3,50,4],[50,7,50,8],[50,9,50,10],[51,1,51,2],[51,3,51,4],[51,7,51,8],[51,9,51,10],[47,1,47,10],[48,0,49,0],[48,1,49,2],[48,3,49,4],[48,5,48,10],[49,7,49,8],[49,9,49,10],[43,1,43,7],[43,8,43,10],[44,1,44,10],[45,1,45,3],[45,4,45,10],[46,1,46,10],[40,1,40,7],[40,8,40,10],[41,1,41,7],[41,8,41,10],[42,1,42,7],[42,8,42,10],[37,1,37,7],[37,8,37,10],[38,1,38,7],[38,8,38,10],[39,1,39,7],[39,8,39,10],[33,1,33,10],[34,1,34,3],[34,4,34,10],[35,1,35,10],[36,1,36,7],[36,8,36,10],[30,1,30,7],[30,8,30,10],[31,1,31,7],[31,8,31,10],[32,1,32,7],[32,8,32,10],[27,1,27,6],[27,8,27,10],[28,1,28,6],[28,8,28,10],[29,1,29,6],[29,8,29,10],[24,1,24,6],[24,8,24,10],[25,1,25,6],[25,8,25,10],[26,1,26,6],[26,8,26,10],[21,1,21,6],[21,8,21,10],[22,1,22,6],[22,8,22,10],[23,1,23,6],[23,8,23,10],[18,1,18,6],[18,8,18,10],[19,1,19,6],[19,8,19,10],[20,1,20,6],[20,8,20,10],[15,1,15,7],[15,8,15,10],[16,1,16,6],[16,8,16,10],[17,1,17,6],[17,8,17,10],[11,1,11,5],[11,6,11,10],[12,1,12,10],[13,1,13,10],[14,1,14,7],[14,8,14,10],[8,1,8,2],[8,3,8,10],[9,1,9,6],[9,7,9,10],[10,1,10,6],[10,7,10,10],[5,1,5,2],[5,3,5,10],[6,1,6,2],[6,3,6,10],[7,1,7,2],[7,3,7,10],[1,4,1,6],[2,1,2,10],[3,1,3,2],[3,3,3,10],[4,1,4,2],[4,3,4,10]]}
[]
[null,null,null,null,"Form GSTR - 9C\n[See rule 80(3)] \nPART – A - Reconciliation Statement"]
["PT. I","Basic Details"]
[1,"Financial\nYear"]
[2,"GSTIN"]
["3(a)","Legal Name"]
["3(b)","Trade Name\n(if any)"]
["3(c)  ","ARN",null,"-"]
["3(d)","ARN Date",null,"-"]
[4,"Name of Act. If you are liable to audit under any Act"]
["4A","Is the person making reconcilation statement (FORM\nGSTR-9C) is same person who had conducted the\naudit of mentioned GSTIN"]
[null,null,null,null,null,null,"(Amount in ₹ in all tables)"]
["PT.\nII","Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)"]
[5,"Reconciliation of Gross Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under\nsame PAN the turnover shall be derived from the audited Annual Financial Statement)"]
["B","Unbilled revenue at the beginning of Financial Year",null,null,null,null,null,"(+)"]
["C","Unadjusted advances at the end of the Financial Year",null,null,null,null,null,"(+)"]
["D","Deemed Supply under Schedule I",null,null,null,null,null,"(+)"]
["E","Credit Notes issued after the end of the financial year\nbut reflected in the annual return",null,null,null,null,null,"(+)"]
["F","Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST",null,null,null,null,null,"(+)"]
["G","Turnover from April 2017 to June 2017",null,null,null,null,null,"(-)"]
["H","Unbilled revenue at the end of Financial Year",null,null,null,null,null,"(-)"]
["I","Unadjusted Advances at the beginning of the Financial\nYear",null,null,null,null,null,"(-)"]
["J","Credit notes accounted for in the audited Annual\nFinancial Statement but are not permissible under GST",null,null,null,null,null,"(-)"]
["K","Adjustments on account of supply of goods by SEZ\nunits to DTA Units",null,null,null,null,null,"(-)"]
["L","Turnover for the period under composition scheme",null,null,null,null,null,"(-)"]
["M","Adjustments in turnover under section 15 and rules\nthereunder",null,null,null,null,null,"(+/-)"]
["N","Adjustments in turnover due to foreign exchange\nfluctuations",null,null,null,null,null,"(+/-)"]
["O","Adjustments in turnover due to reasons not listed above",null,null,null,null,null,"(+/-)"]
["P","Annual turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O)"]
["Q","Turnover as declared in Annual Return (GSTR9)"]
["R","Un-Reconciled turnover (Q - P)"]
[6,"Reasons for Un - Reconciled difference in Annual Gross Turnover"]
["A","Reason Number 1"]
[7,"Reconciliation of Taxable Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Annual turnover after adjustments (from 5P above)"]
["B","Value of Exempted, Nil Rated, Non-GST supplies, No-Supply\nturnover"]
["C","Zero rated supplies without payment of tax"]
["D","Supplies on which tax is to be paid by the recipient on reverse\ncharge basis"]
["E","Taxable turnover as per adjustments above (A-B-C-D)"]
["F","Taxable turnover as per liability declared in Annual Return\n(GSTR9)"]
["G","Unreconciled taxable turnover (F-E)"]
[8,"Reasons for Un - Reconciled difference in taxable turnover"]
["A","Reason Number 1"]
["PT.\nIII","Reconciliation of tax paid"]
[9,"Reconciliation of rate wise liability and amount payable thereon"]
["Sr.No.","Description",null,"Taxable Value",null,"Tax payable"]
[null,null,null,null,null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B","5% (RC)"]
["C",0.12]
["D","12% (RC)"]
["E",0.18]
["F","18% (RC)"]
["G",0.28000000000000003]
["H","28% (RC)"]
["I",0.03]
["J",2.5000000000000001E-3]
["K",1E-3]
["L","Interest"]
["M","Late Fee"]
["N","Penalty"]
["O","Others"]
["P","Total amount to be paid as per\ntables above"]
["Q","Total amount paid as declared in\nAnnual Return (GSTR 9)"]
["R","Un-reconciled payment of Amount"]
[10,"Reasons for un-reconciled payment of amount"]
["A","Reason Number 1"]
[11,"Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Taxable Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if \napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Interest"]
["I","Late Fee"]
["J","Penalty"]
["K","Others\n(please specify)"]
["PT. \nIV","Reconciliation of \nInput Tax Credit (ITC)"]
[]
[12,"Reconciliation of Net Input Tax Credit (ITC)"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should\nbe derived from books of accounts)"]
["B","ITC booked in earlier Financial Years claimed in current\nFinancial Year"]
["C","ITC booked in current Financial Year to be claimed in\nsubsequent Financial Years"]
["D","ITC availed as per audited financial statements or books of\naccount"]
["E","ITC claimed in Annual Return (GSTR9)"]
["F","Un-reconciled ITC"]
[13,"Reasons for un-reconciled difference in ITC"]
["A","Reason Number 1"]
[14,"Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account"]
["Sr.No.","Description",null,null,"Value",null,"Amount of Total ITC",null,"Amount of eligible ITC availed"]
["A","Purchases"]
["B","Freight / Carriage "]
["C","Power and Fuel Costs"]
["D","Imported goods (Including received from SEZ)"]
["E","Rent and Insurance Expense"]
["F","Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples"]
["G","Royalties"]
["H","Employee's Cost (Salaries, Wages, Bonus etc)"]
["I","Conveyance charges"]
["J","Bank Charges"]
["K","Entertainment charges"]
["L","Stationery Expenses (including postage etc.)"]
["M","Repair and Maintenance"]
["N","Other Miscellaneous expenses"]
["O","Capital goods"]
["P","Any other expense 1"]
["Q","Any other expense 2"]
["R","Total amount of eligible ITC availed"]
["S","ITC claimed in Annual Return (GSTR9)"]
["T","Un-reconciled ITC"]
[15,"Reasons for un - reconciled difference in ITC"]
["A","Reason Number 01"]
[16,"Tax payable on un-reconciled difference in ITC (due to reasons specified in 13\nand 15 above)"]
["Sr.No.","Description",null,"Amount Payable"]
["A","Central Tax"]
["B","State/UT\nTax"]
["C","Integrated\nTax"]
["D","Cess"]
["E","Interest"]
["F","Penalty"]
["PT. V","Auditor's recommendation on additional Liability due to non-reconciliation"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Input Tax\nCredit"]
["I","Interest"]
["J","Late Fee"]
["K","Penalty"]
["L","Any other amount paid for supplies not included\nin Annual Return\n(GSTR 9)"]
["M","Erroneous refund to be\npaid back"]
["N","Outstanding demands to\nbe settled"]
["O","Other (Pl.\nspecify)"]
[]
["Verification: \nI hereby solemnly affirm and declare that the information given herein above is true\n and correct to the best of my knowledge and belief and nothing has been concealed there from."]
[]
[]
[]
["Place",null,null,null,null,{"$f":"IF('PT V'!E25=\"\",\"\",'PT V'!E25)","v":""}]
["Name of the signatory",null,null,null,null,{"$f":"IF('PT V'!E26=\"\",\"\",'PT V'!E26)","v":""}]
["Membership No",null,null,null,null,{"$f":"IF('PT V'!E27=\"\",\"\",'PT V'!E27)","v":""}]
["Date",null,null,null,null,{"$f":"IF('PT V'!E28=\"\",\"\",'PT V'!E28)","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'PT V'!E29","v":0},null,"Floor Number",null,{"$f":"IF('PT V'!G29=\"\",\"\",'PT V'!G29)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('PT V'!E30=\"\",\"\",'PT V'!E30)","v":""},null,"Road/Street",null,{"$f":"'PT V'!G30","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'PT V'!E31","v":0},null,"District",null,{"$f":"'PT V'!G31","v":0}]
[null,null,"State",null,null,{"$f":"'PT V'!E32","v":0},null,"Pin Code",null,{"$f":"'PT V'!G32","v":0}]
[]
["PAN details for digital signature",null,null,null,null,{"$f":"'PT V'!E34","v":0}]
[]
[null,null,"PART – B- CERTIFICATION\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C)\nis drawn up by the person who had conducted the audit:"]
[]
[]
[]
[]
[{"$f":"'Part B (i)'!B5","v":"I"},"have examined the—"]
[]
["(a) balance sheet as on",null,null,null,{"$f":"'Part B (i)'!D7","v":"DD/MM/YYYY"}]
[]
["(b) the                                                                                              ",null,null,null,{"$f":"'Part B (i)'!D9","v":"profit and loss account"}]
["for the period beginning from",null,null,null,{"$f":"'Part B (i)'!D10","v":"DD/MM/YYYY"}]
["to ending on",null,null,null,{"$f":"'Part B (i)'!D11","v":"DD/MM/YYYY"}]
[]
["(c) the cash flow statement for the period beginning:"]
["from ",null,null,null,{"$f":"'Part B (i)'!D14","v":"DD/MM/YYYY"}]
[" to ending on",null,null,null,{"$f":"'Part B (i)'!D15","v":"DD/MM/YYYY"}]
["attached herewith, of"]
[]
["Name",null,{"$f":"'Part B (i)'!D19","v":"M/S"},null,{"$f":"'Part B (i)'!E19","v":0}]
[]
["Address",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E21","v":0},null,"Floor Number",null,{"$f":"IF('Part B (i)'!G21=\"\",\"\",'Part B (i)'!G21)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (i)'!E22=\"\",\"\",'Part B (i)'!E22)","v":""},null,"Road/Street",null,{"$f":"'Part B (i)'!G22","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E23","v":0},null,"District",null,{"$f":"'Part B (i)'!G23","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E24","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G24","v":0}]
[]
["GSTIN",null,{"$f":"'Part B (i)'!D27","v":"GSTIN"}]
[]
[]
["Principal place of business",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E29","v":0},null,"Floor Number",null,{"$f":"IF('Part B (i)'!G29=\"\",\"\",'Part B (i)'!G29)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (i)'!E30=\"\",\"\",'Part B (i)'!E30)","v":""},null,"Road/Street",null,{"$f":"'Part B (i)'!G30","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E31","v":0},null,"District",null,{"$f":"'Part B (i)'!G31","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E32","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G32","v":0}]
[]
["  "]
["Additional place of business",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E34","v":0},null,"Floor Number",null,{"$f":"IF('Part B (i)'!G34=\"\",\"\",'Part B (i)'!G34)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (i)'!E35=\"\",\"\",'Part B (i)'!E35)","v":""},null,"Road/Street",null,{"$f":"'Part B (i)'!G35","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E36","v":0},null,"District",null,{"$f":"'Part B (i)'!G36","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E37","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G37","v":0}]
[]
["2.Based on our audit  ",null,null,{"$f":"A168","v":"I"},"report that the said registered person "]
[{"$f":"'Part B (i)'!B41","v":"has maintained the books of accounts, records and documents"},null,null,null,null,null,null,null,"as required by the"]
[" IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications,made/issued thereunder "]
[]
[]
["3(a)",{"$f":"A168","v":"I"},"report the below mentioned observations/ comments / discrepancies"]
[" / inconsistencies; if any"]
[]
["3(b)",{"$f":"A168","v":"I"},"further report that, - "]
["(A)",{"$f":"A168","v":"I"},{"$f":"'Part B (i)'!D47","v":"was partially provided"},null,null,"the information and explanations which, to the best of",null,null,null,null,{"$f":"IF($A168=\"I\",\"my\",\" our\")","v":"my"}]
[" knowledge and belief, were necessary for the purpose of the audit"]
[]
[]
["(B) In",{"$f":"IF($A168=\"I\",\"my\",\" our\")","v":"my"},"opinion proper books of account ",null,null,null,{"$f":"'Part B (i)'!G50","v":"have been"},null,null,"kept by the"]
["registered person so far as appears from",null,null,null,null,{"$f":"IF($A169=\"I\",\"my\",\" our\")","v":" our"},"examination of the books."]
[" ( C )",{"$f":"A168","v":"I"},"certify that the balance sheet, the",null,null,null,{"$f":"E172","v":"profit and loss account"}]
["and the cash flow Statement are",null,null,null,{"$f":"'Part B (i)'!I52","v":"in agreement"},null,null,"with the books of account "]
["maintained at the Principal place of business at"]
[{"$f":"'Part B (i)'!F53","v":", , , , , , , "}]
["and",{"$f":"'Part B (i)'!C54","v":", , , , , , , "}]
["additional place of business within the State."]
[]
["4. The documents required to be furnished under section 35 (5) of the CGST Act and"]
[" Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed "]
["herewith in Form No. GSTR-9C"]
[]
["5. In",{"$f":"'Part B (i)'!C59","v":"my"},"opinion and to the best of",null,null,{"$f":"'Part B (i)'!E59","v":"my"},"information and according to explanations"]
[" given to",null,{"$f":"'Part B (i)'!H59","v":"me"},"the particulars given in the said Form No.GSTR-9C are true and fair "]
["subject to observations/qualifications, if any specified below"]
[]
["Qualifications"]
[]
[null,"S.No.","Qualification Type",null,null,null,"Observation/Qualification"]
[null,1]
[]
["Auditor's details"]
[]
["Place",null,null,null,null,{"$f":"'Part B (i)'!D70","v":0}]
["Name of the signatory",null,null,null,null,{"$f":"'Part B (i)'!D71","v":0}]
["Membership No",null,null,null,null,{"$f":"'Part B (i)'!D72","v":0}]
["Date",null,null,null,null,{"$f":"'Part B (i)'!D73","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'Part B (i)'!E74","v":0},null,"Floor Number",null,{"$f":"'Part B (i)'!G74","v":0}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"'Part B (i)'!E75","v":0},null,"Road/Street",null,{"$f":"'Part B (i)'!G75","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (i)'!E76","v":0},null,"District",null,{"$f":"'Part B (i)'!G76","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (i)'!E77","v":0},null,"Pin Code",null,{"$f":"'Part B (i)'!G77","v":0}]

{"sheet":"Table 4","index":20,"n_rows":226,"n_cols":10,"rows_kept":226,"cut":false,"hidden":true,"merged":[[225,2,225,4],[225,5,225,6],[225,7,225,8],[225,9,225,10],[222,9,222,10],[223,2,223,4],[223,5,223,6],[223,7,223,8],[223,9,223,10],[224,2,224,4],[224,5,224,6],[224,7,224,8],[224,9,224,10],[220,0,220,2],[220,5,220,7],[221,0,221,2],[221,5,221,7],[222,2,222,4],[222,5,222,6],[222,7,222,8],[214,2,214,5],[214,6,214,8],[218,0,218,2],[218,5,218,7],[219,0,219,2],[219,5,219,7],[194,0,194,3],[194,4,194,6],[196,7,196,10],[200,0,200,7],[201,0,201,9],[213,2,213,5],[213,6,213,8],[189,0,189,3],[189,4,189,6],[190,0,190,3],[190,4,190,6],[192,0,192,5],[193,0,193,3],[193,4,193,6],[182,4,182,5],[183,0,183,4],[184,3,184,4],[186,0,186,3],[186,4,186,6],[188,0,188,3],[188,4,188,7],[179,2,179,4],[179,5,179,6],[179,7,179,8],[179,9,179,10],[180,2,180,4],[180,5,180,6],[180,7,180,8],[180,9,180,10],[177,0,177,1],[177,2,177,4],[177,5,177,6],[177,7,177,8],[177,9,177,10],[178,2,178,4],[178,5,178,6],[178,7,178,8],[178,9,178,10],[171,2,171,4],[171,5,171,6],[171,7,171,8],[171,9,171,10],[173,0,173,2],[175,2,175,3],[175,4,175,6],[169,2,169,4],[169,5,169,6],[169,7,169,8],[169,9,169,10],[170,2,170,4],[170,5,170,6],[170,7,170,8],[170,9,170,10],[162,0,162,10],[166,2,166,3],[166,4,166,6],[168,0,168,1],[168,2,168,4],[168,5,168,6],[168,7,168,8],[168,9,168,10],[158,2,158,4],[158,5,158,6],[158,7,158,8],[158,9,158,10],[160,0,160,3],[160,5,160,6],[156,2,156,4],[156,5,156,6],[156,7,156,8],[156,9,156,10],[157,2,157,4],[157,5,157,6],[157,7,157,8],[157,9,157,10],[154,0,154,2],[154,5,154,7],[155,2,155,4],[155,5,155,6],[155,7,155,8],[155,9,155,10],[147,0,149,10],[151,0,151,2],[151,5,151,7],[152,0,152,2],[152,5,152,7],[153,0,153,2],[153,5,153,7],[144,1,144,2],[144,3,144,4],[144,7,144,8],[144,9,144,10],[145,1,145,2],[145,3,145,4],[145,7,145,8],[145,9,145,10],[142,1,142,2],[142,3,142,4],[142,7,142,8],[142,9,142,10],[143,1,143,2],[143,3,143,4],[143,7,143,8],[143,9,143,10],[140,1,140,2],[140,3,140,4],[140,7,140,8],[140,9,140,10],[141,1,141,2],[141,3,141,4],[141,7,141,8],[141,9,141,10],[138,1,138,2],[138,3,138,4],[138,7,138,8],[138,9,138,10],[139,1,139,2],[139,3,139,4],[139,7,139,8],[139,9,139,10],[136,1,136,2],[136,3,136,4],[136,7,136,8],[136,9,136,10],[137,1,137,2],[137,3,137,4],[137,7,137,8],[137,9,137,10],[134,1,134,2],[134,3,134,4],[134,7,134,8],[134,9,134,10],[135,1,135,2],[135,3,135,4],[135,7,135,8],[135,9,135,10],[132,1,132,2],[132,3,132,4],[132,7,132,8],[132,9,132,10],[133,1,133,2],[133,3,133,4],[133,7,133,8],[133,9,133,10],[130,1,130,2],[130,3,130,4],[130,7,130,8],[130,9,130,10],[131,1,131,2],[131,3,131,4],[131,7,131,8],[131,9,131,10],[127,1,127,2],[127,3,127,10],[128,1,128,10],[129,1,129,2],[129,3,129,4],[129,5,129,10],[124,1,124,2],[124,3,124,10],[125,1,125,2],[125,3,125,10],[126,1,126,2],[126,3,126,10],[120,1,120,10],[121,1,121,2],[121,3,121,10],[122,1,122,2],[122,3,122,10],[123,1,123,2],[123,3,123,10],[117,1,117,3],[117,4,117,5],[117,6,117,7],[117,8,117,10],[118,1,118,10],[119,1,119,3],[119,4,119,10],[115,1,115,3],[115,4,115,5],[115,6,115,7],[115,8,115,10],[116,1,116,3],[116,4,116,5],[116,6,116,7],[116,8,116,10],[113,1,113,3],[113,4,113,5],[113,6,113,7],[113,8,113,10],[114,1,114,3],[114,4,114,5],[114,6,114,7],[114,8,114,10],[111,1,111,3],[111,4,111,5],[111,6,111,7],[111,8,111,10],[112,1,112,3],[112,4,112,5],[112,6,112,7],[112,8,112,10],[109,1,109,3],[109,4,109,5],[109,6,109,7],[109,8,109,10],[110,1,110,3],[110,4,110,5],[110,6,110,7],[110,8,110,10],[107,1,107,3],[107,4,107,5],[107,6,107,7],[107,8,107,10],[108,1,108,3],[108,4,108,5],[108,6,108,7],[108,8,108,10],[105,1,105,3],[105,4,105,5],[105,6,105,7],[105,8,105,10],[106,1,106,3],[106,4,106,5],[106,6,106,7],[106,8,106,10],[103,1,103,3],[103,4,103,5],[103,6,103,7],[103,8,103,10],[104,1,104,3],[104,4,104,5],[104,6,104,7],[104,8,104,10],[101,1,101,3],[101,4,101,5],[101,6,101,7],[101,8,101,10],[102,1,102,3],[102,4,102,5],[102,6,102,7],[102,8,102,10],[99,1,99,3],[99,4,99,5],[99,6,99,7],[99,8,99,10],[100,1,100,3],[100,4,100,5],[100,6,100,7],[100,8,100,10],[96,1,96,10],[97,1,97,3],[97,4,97,5],[97,6,97,7],[97,8,97,10],[98,1,98,3],[98,4,98,5],[98,6,98,7],[98,8,98,10],[92,1,92,7],[92,8,92,10],[93,1,93,7],[93,8,93,10],[94,1,94,10],[95,1,95,3],[95,4,95,10],[89,1,89,7],[89,8,89,10],[90,1,90,7],[90,8,90,10],[91,1,91,7],[91,8,91,10],[84,0,85,0],[84,1,85,10],[86,1,86,10],[87,1,87,7],[87,8,87,10],[88,1,88,7],[88,8,88,10],[82,1,82,2],[82,3,82,4],[82,7,82,8],[82,9,82,10],[83,1,83,2],[83,3,83,4],[83,7,83,8],[83,9,83,10],[80,1,80,2],[80,3,80,4],[80,7,80,8],[80,9,80,10],[81,1,81,2],[81,3,81,4],[81,7,81,8],[81,9,81,10],[78,1,78,2],[78,3,78,4],[78,7,78,8],[78,9,78,10],[79,1,79,2],[79,3,79,4],[79,7,79,8],[79,9,79,10],[76,1,76,2],[76,3,76,4],[76,7,76,8],[76,9,76,10],[77,1,77,2],[77,3,77,4],[77,7,77,8],[77,9,77,10],[74,1,74,2],[74,3,74,4],[74,7,74,8],[74,9,74,10],[75,1,75,2],[75,3,75,4],[75,7,75,8],[75,9,75,10],[72,1,72,2],[72,3,72,4],[72,7,72,8],[72,9,72,10],[73,1,73,2],[73,3,73,4],[73,7,73,8],[73,9,73,10],[68,1,68,10],[69,1,69,3],[69,4,69,10],[70,1,70,10],[71,1,71,2],[71,3,71,4],[71,5,71,10],[66,1,66,2],[66,3,66,4],[66,7,66,8],[66,9,66,10],[67,1,67,2],[67,3,67,4],[67,7,67,8],[67,9,67,10],[64,1,64,2],[64,3,64,4],[64,7,64,8],[64,9,64,10],[65,1,65,2],[65,3,65,4],[65,7,65,8],[65,9,65,10],[62,1,62,2],[62,3,62,4],[62,7,62,8],[62,9,62,10],[63,1,63,2],[63,3,63,4],[63,7,63,8],[63,9,63,10],[60,1,60,2],[60,3,60,4],[60,7,60,8],[60,9,60,10],[61,1,61,2],[61,3,61,4],[61,7,61,8],[61,9,61,10],[58,1,58,2],[58,3,58,4],[58,7,58,8],[58,9,58,10],[59,1,59,2],[59,3,59,4],[59,7,59,8],[59,9,59,10],[56,1,56,2],[56,3,56,4],[56,7,56,8],[56,9,56,10],[57,1,57,2],[57,3,57,4],[57,7,57,8],[57,9,57,10],[54,1,54,2],[54,3,54,4],[54,7,54,8],[54,9,54,10],[55,1,55,2],[55,3,55,4],[55,7,55,8],[55,9,55,10],[52,1,52,2],[52,3,52,4],[52,7,52,8],[52,9,52,10],[53,1,53,2],[53,3,53,4],[53,7,53,8],[53,9,53,10],[50,1,50,2],[50,3,50,4],[50,7,50,8],[50,9,50,10],[51,1,51,2],[51,3,51,4],[51,7,51,8],[51,9,51,10],[47,1,47,10],[48,0,49,0],[48,1,49,2],[48,3,49,4],[48,5,48,10],[49,7,49,8],[49,9,49,10],[43,1,43,7],[43,8,43,10],[44,1,44,10],[45,1,45,3],[45,4,45,10],[46,1,46,10],[40,1,40,7],[40,8,40,10],[41,1,41,7],[41,8,41,10],[42,1,42,7],[42,8,42,10],[37,1,37,7],[37,8,37,10],[38,1,38,7],[38,8,38,10],[39,1,39,7],[39,8,39,10],[33,1,33,10],[34,1,34,3],[34,4,34,10],[35,1,35,10],[36,1,36,7],[36,8,36,10],[30,1,30,7],[30,8,30,10],[31,1,31,7],[31,8,31,10],[32,1,32,7],[32,8,32,10],[27,1,27,6],[27,8,27,10],[28,1,28,6],[28,8,28,10],[29,1,29,6],[29,8,29,10],[24,1,24,6],[24,8,24,10],[25,1,25,6],[25,8,25,10],[26,1,26,6],[26,8,26,10],[21,1,21,6],[21,8,21,10],[22,1,22,6],[22,8,22,10],[23,1,23,6],[23,8,23,10],[18,1,18,6],[18,8,18,10],[19,1,19,6],[19,8,19,10],[20,1,20,6],[20,8,20,10],[15,1,15,7],[15,8,15,10],[16,1,16,6],[16,8,16,10],[17,1,17,6],[17,8,17,10],[11,1,11,5],[11,6,11,10],[12,1,12,10],[13,1,13,10],[14,1,14,7],[14,8,14,10],[8,1,8,2],[8,3,8,10],[9,1,9,6],[9,7,9,10],[10,1,10,6],[10,7,10,10],[5,1,5,2],[5,3,5,10],[6,1,6,2],[6,3,6,10],[7,1,7,2],[7,3,7,10],[1,4,1,6],[2,1,2,10],[3,1,3,2],[3,3,3,10],[4,1,4,2],[4,3,4,10]]}
[]
[null,null,null,null,"Form GSTR - 9C\n[See rule 80(3)] \nPART – A - Reconciliation Statement"]
["PT. I","Basic Details"]
[1,"Financial\nYear"]
[2,"GSTIN"]
["3(a)","Legal Name"]
["3(b)","Trade Name\n(if any)"]
["3(c)  ","ARN",null,"-"]
["3(d)","ARN Date",null,"-"]
[4,"Name of Act. If you are liable to audit under any Act"]
["4A","Is the person making reconcilation statement (FORM\nGSTR-9C) is same person who had conducted the\naudit of mentioned GSTIN"]
[null,null,null,null,null,null,"(Amount in ₹ in all tables)"]
["PT.\nII","Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)"]
[5,"Reconciliation of Gross Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under\nsame PAN the turnover shall be derived from the audited Annual Financial Statement)"]
["B","Unbilled revenue at the beginning of Financial Year",null,null,null,null,null,"(+)"]
["C","Unadjusted advances at the end of the Financial Year",null,null,null,null,null,"(+)"]
["D","Deemed Supply under Schedule I",null,null,null,null,null,"(+)"]
["E","Credit Notes issued after the end of the financial year\nbut reflected in the annual return",null,null,null,null,null,"(+)"]
["F","Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST",null,null,null,null,null,"(+)"]
["G","Turnover from April 2017 to June 2017",null,null,null,null,null,"(-)"]
["H","Unbilled revenue at the end of Financial Year",null,null,null,null,null,"(-)"]
["I","Unadjusted Advances at the beginning of the Financial\nYear",null,null,null,null,null,"(-)"]
["J","Credit notes accounted for in the audited Annual\nFinancial Statement but are not permissible under GST",null,null,null,null,null,"(-)"]
["K","Adjustments on account of supply of goods by SEZ\nunits to DTA Units",null,null,null,null,null,"(-)"]
["L","Turnover for the period under composition scheme",null,null,null,null,null,"(-)"]
["M","Adjustments in turnover under section 15 and rules\nthereunder",null,null,null,null,null,"(+/-)"]
["N","Adjustments in turnover due to foreign exchange\nfluctuations",null,null,null,null,null,"(+/-)"]
["O","Adjustments in turnover due to reasons not listed above",null,null,null,null,null,"(+/-)"]
["P","Annual turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-K-L+M+N+O)"]
["Q","Turnover as declared in Annual Return (GSTR9)"]
["R","Un-Reconciled turnover (Q - P)"]
[6,"Reasons for Un - Reconciled difference in Annual Gross Turnover"]
["A","Reason Number 1"]
[7,"Reconciliation of Taxable Turnover"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","Annual turnover after adjustments (from 5P above)"]
["B","Value of Exempted, Nil Rated, Non-GST supplies, No-Supply\nturnover"]
["C","Zero rated supplies without payment of tax"]
["D","Supplies on which tax is to be paid by the recipient on reverse\ncharge basis"]
["E","Taxable turnover as per adjustments above (A-B-C-D)"]
["F","Taxable turnover as per liability declared in Annual Return\n(GSTR9)"]
["G","Unreconciled taxable turnover (F-E)"]
[8,"Reasons for Un - Reconciled difference in taxable turnover"]
["A","Reason Number 1"]
["PT.\nIII","Reconciliation of tax paid"]
[9,"Reconciliation of rate wise liability and amount payable thereon"]
["Sr.No.","Description",null,"Taxable Value",null,"Tax payable"]
[null,null,null,null,null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B","5% (RC)"]
["C",0.12]
["D","12% (RC)"]
["E",0.18]
["F","18% (RC)"]
["G",0.28000000000000003]
["H","28% (RC)"]
["I",0.03]
["J",2.5000000000000001E-3]
["K",1E-3]
["L","Interest"]
["M","Late Fee"]
["N","Penalty"]
["O","Others"]
["P","Total amount to be paid as per\ntables above"]
["Q","Total amount paid as declared in\nAnnual Return (GSTR 9)"]
["R","Un-reconciled payment of Amount"]
[10,"Reasons for un-reconciled payment of amount"]
["A","Reason Number 1"]
[11,"Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Taxable Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if \napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Interest"]
["I","Late Fee"]
["J","Penalty"]
["K","Others\n(please specify)"]
["PT. \nIV","Reconciliation of \nInput Tax Credit (ITC)"]
[]
[12,"Reconciliation of Net Input Tax Credit (ITC)"]
["Sr.No.","Description",null,null,null,null,null,null,"Amount"]
["A","ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should\nbe derived from books of accounts)"]
["B","ITC booked in earlier Financial Years claimed in current\nFinancial Year"]
["C","ITC booked in current Financial Year to be claimed in\nsubsequent Financial Years"]
["D","ITC availed as per audited financial statements or books of\naccount"]
["E","ITC claimed in Annual Return (GSTR9)"]
["F","Un-reconciled ITC"]
[13,"Reasons for un-reconciled difference in ITC"]
["A","Reason Number 1"]
[14,"Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account"]
["Sr.No.","Description",null,null,"Value",null,"Amount of Total ITC",null,"Amount of eligible ITC availed"]
["A","Purchases"]
["B","Freight / Carriage "]
["C","Power and Fuel Costs"]
["D","Imported goods (Including received from SEZ)"]
["E","Rent and Insurance Expense"]
["F","Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples"]
["G","Royalties"]
["H","Employee's Cost (Salaries, Wages, Bonus etc)"]
["I","Conveyance charges"]
["J","Bank Charges"]
["K","Entertainment charges"]
["L","Stationery Expenses (including postage etc.)"]
["M","Repair and Maintenance"]
["N","Other Miscellaneous expenses"]
["O","Capital goods"]
["P","Any other expense 1"]
["Q","Any other expense 2"]
["R","Total amount of eligible ITC availed"]
["S","ITC claimed in Annual Return (GSTR9)"]
["T","Un-reconciled ITC"]
[15,"Reasons for un - reconciled difference in ITC"]
["A","Reason Number 1"]
[16,"Tax payable on un-reconciled difference in ITC (due to reasons specified in 13\nand 15 above)"]
["Sr.No.","Description",null,"Amount Payable"]
["A","Central Tax"]
["B","State/UT\nTax"]
["C","Integrated\nTax"]
["D","Cess"]
["E","Interest"]
["F","Penalty"]
["PT. V","Auditor's recommendation on additional Liability due to non-reconciliation"]
[null,null,null,null,null,"To be paid through Cash"]
["Sr.No.","Description",null,"Value",null,"Central Tax","State Tax\n/ UT Tax","Integrated Tax",null,"Cess, if\napplicable"]
["A",0.05]
["B",0.12]
["C",0.18]
["D",0.28000000000000003]
["E",0.03]
["F",2.5000000000000001E-3]
["G",1E-3]
["H","Input Tax\nCredit"]
["I","Interest"]
["J","Late Fee"]
["K","Penalty"]
["L","Any other amount paid for supplies not included\nin Annual Return\n(GSTR 9)"]
["M","Erroneous refund to be\npaid back"]
["N","Outstanding demands to\nbe settled"]
["O","Other (Pl.\nspecify)"]
[]
["Verification: \nI hereby solemnly affirm and declare that the information given herein above is true\n and correct to the best of my knowledge and belief and nothing has been concealed there from."]
[]
[]
[]
["Place",null,null,null,null,{"$f":"IF('PT V'!E25=\"\",\"\",'PT V'!E25)","v":""}]
["Name of the signatory",null,null,null,null,{"$f":"IF('PT V'!E26=\"\",\"\",'PT V'!E26)","v":""}]
["Membership No",null,null,null,null,{"$f":"IF('PT V'!E27=\"\",\"\",'PT V'!E27)","v":""}]
["Date",null,null,null,null,{"$f":"IF('PT V'!E28=\"\",\"\",'PT V'!E28)","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'PT V'!E29","v":0},null,"Floor Number",null,{"$f":"IF('PT V'!G29=\"\",\"\",'PT V'!G29)","v":""}]
[null,null,"Name of the Premises/ Building",null,null,{"$f":"IF('PT V'!E30=\"\",\"\",'PT V'!E30)","v":""},null,"Road/Street",null,{"$f":"'PT V'!G30","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'PT V'!E31","v":0},null,"District",null,{"$f":"'PT V'!G31","v":0}]
[null,null,"State",null,null,{"$f":"'PT V'!E32","v":0},null,"Pin Code",null,{"$f":"'PT V'!G32","v":0}]
[]
["PAN details for digital signature",null,null,null,null,{"$f":"'PT V'!E34","v":0}]
[]
["  PART – B- CERTIFICATION\nII. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:"]
[]
[{"$f":"'Part B (ii)'!B5","v":"I"},"report that the audit of the books of accounts and the financial statements of"]
[]
["Name",null,{"$f":"'Part B (ii)'!C7","v":"M/S"},null,{"$f":"'Part B (ii)'!D7","v":0}]
[]
["Address",null,"Building No/Flat No",null,null,{"$f":"'Part B (ii)'!D9","v":0},null,"Floor Number",null,{"$f":"IF('Part B (ii)'!F9=\"\",\"\",'Part B (ii)'!F9)","v":""}]
[null,null,"Name of the Premises/ Building",null,null,{"$f":"IF('Part B (ii)'!D10=\"\",\"\",'Part B (ii)'!D10)","v":""},null,"Road/Street",null,{"$f":"IF('Part B (ii)'!F10=\"\",\"\",'Part B (ii)'!F10)","v":""}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (ii)'!D11","v":0},null,"District",null,{"$f":"'Part B (ii)'!F11","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (ii)'!D12","v":0},null,"Pin Code",null,{"$f":"'Part B (ii)'!F12","v":0}]
[]
["was conducted by"]
[]
["Name",null,{"$f":"'Part B (ii)'!C16","v":"M/S"},null,{"$f":"'Part B (ii)'!D16","v":0}]
[]
["Address",null,"Building No/Flat No",null,null,{"$f":"'Part B (ii)'!D18","v":0},null,"Floor Number",null,{"$f":"IF('Part B (ii)'!F18=\"\",\"\",'Part B (ii)'!F18)","v":""}]
[null,null,"Name of the Premises/ Building",null,null,{"$f":"IF('Part B (ii)'!D19=\"\",\"\",'Part B (ii)'!D19)","v":""},null,"Road/Street",null,{"$f":"IF('Part B (ii)'!F19=\"\",\"\",'Part B (ii)'!F19)","v":""}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (ii)'!D20","v":0},null,"District",null,{"$f":"'Part B (ii)'!F20","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (ii)'!D21","v":0},null,"Pin Code",null,{"$f":"'Part B (ii)'!F21","v":0}]
[]
["bearing membership number",null,null,null,{"$f":"'Part B (ii)'!C23","v":0},null," in pursuance of the provisions of the"]
[{"$f":"'Part B (ii)'!E23","v":0},null,null,null,null,"and ",{"$f":"'Part B (ii)'!H23","v":"I"},"annex hereto a copy of their "]
[" audit report dated",null,null,{"$f":"'Part B (ii)'!D25","v":"DD/MM/YYYY"},null,"along with a copy of each of:"]
[]
["(a) balance sheet as on",null,null,null,{"$f":"'Part B (ii)'!D27","v":"DD/MM/YYYY"}]
[]
["(b) the                                                                                                       ",null,null,null,{"$f":"'Part B (ii)'!D29","v":"profit and loss account"}]
["for the period beginning from",null,null,null,{"$f":"'Part B (ii)'!D30","v":"DD/MM/YYYY"}]
["to ending on",null,null,null,{"$f":"'Part B (ii)'!D31","v":"DD/MM/YYYY"}]
[]
["(c) the cash flow statement for the period beginning:"]
["from ",null,null,null,{"$f":"'Part B (ii)'!D34","v":"DD/MM/YYYY"}]
[" to ending on",null,null,null,{"$f":"'Part B (ii)'!D35","v":"DD/MM/YYYY"}]
[]
["(d)documents declared by the said Act to be part of,or annexed to, the",null,null,null,null,null,null,{"$f":"'Part B (ii)'!E37","v":"profit and loss account"}]
["and balance sheet"]
[]
[2,{"$f":"'Part B (ii)'!B40:C40","v":"I"},"report that the said registered person "]
[{"$f":"'Part B (ii)'!B41","v":"has maintained the books of accounts, records and documents"},null,null,null,null,null,null,null,"as required by the"]
[" IGST/CGST/SGST/UTGST Act, 2017 and the rules/notifications,made/issued thereunder "]
[]
["3. The documents required to be furnished under section 35 (5) of the CGST Act and"]
[" Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed "]
["herewith in Form No. GSTR-9C"]
[]
["4. In",{"$f":"'Part B (ii)'!C47","v":"my"},"opinion and to the best of",null,null,{"$f":"'Part B (ii)'!E47","v":"my"},"information and according to explanations"]
[" given to",null,{"$f":"'Part B (ii)'!H47","v":"my"},"the particulars given in the said Form No.GSTR-9C are true and fair "]
["subject to observations/qualifications, if any specified below"]
[]
["Qualifications"]
[]
[null,"S.No.","Qualification Type",null,null,null,"Observation/Qualification"]
[null,1]
[]
["Auditor's details"]
[]
["Place",null,null,null,null,{"$f":"'Part B (ii)'!D58","v":0}]
["Name of the signatory",null,null,null,null,{"$f":"'Part B (ii)'!D59","v":0}]
["Membership No",null,null,null,null,{"$f":"'Part B (ii)'!D60","v":0}]
["Date",null,null,null,null,{"$f":"'Part B (ii)'!D61","v":"DD/MM/YYYY"}]
["Full address",null,"Building No/Flat No",null,null,{"$f":"'Part B (ii)'!E62","v":0},null,"Floor Number",null,{"$f":"IF('Part B (ii)'!G62=\"\",\"\",'Part B (ii)'!G62)","v":""}]
[null,null,"Name of the Premises/\nBuilding",null,null,{"$f":"IF('Part B (ii)'!E63=\"\",\"\",'Part B (ii)'!E63)","v":""},null,"Road/Street",null,{"$f":"'Part B (ii)'!G63","v":0}]
[null,null,"City/Town/Locality/Village",null,null,{"$f":"'Part B (ii)'!E64","v":0},null,"District",null,{"$f":"'Part B (ii)'!G64","v":0}]
[null,null,"State",null,null,{"$f":"'Part B (ii)'!E65","v":0},null,"Pin Code",null,{"$f":"'Part B (ii)'!G65","v":0}]

{"sheet":"Master","index":21,"n_rows":33,"n_cols":18,"rows_kept":33,"cut":false,"hidden":true,"merged":[[28,18,28,19],[29,18,29,19],[30,18,30,19],[31,18,31,19],[32,18,32,19],[37,15,37,16],[13,18,13,19],[14,18,14,19],[15,18,15,19],[16,18,16,19],[17,18,17,19],[18,18,18,19],[19,18,19,19],[20,18,20,19],[21,18,21,19],[22,18,22,19],[23,18,23,19],[24,18,24,19],[25,18,25,19],[26,18,26,19],[27,18,27,19],[33,15,33,16],[34,15,34,16],[35,15,35,16],[36,15,36,16],[17,0,17,1],[21,0,21,1]]}
["has maintained the books of accounts, records and documents "]
["has not maintained books of accounts/records/documents specified below"]
[null,null,null,null,null,null,null,null,null," MIAGCSqGSIb3DQEHAqCAMIACAQExCzAJBgUrDgMCGgUAMIAGCSqGSIb3DQEHAaCAJIAEQDg1MDQ1ODM5YzU3ZDE4YjdiMmM2M2E3NzZhZjcyZmU0ZWE0ZjEyNmFkNDdmMzZkMjA1MGQxYmU2ODhmNDE0ZTkAAAAAAACggDCCBbUwggSdoAMCAQICBRdId4_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_x3sh2Qo0tUdoY3po6qcCF7BtjEksHqF-NX1CiaEo1Wvtsf6CUVvVpV4NMeOMN1Utb3UFZB8NawoFd-Ao79ax5pXJlAcyvdF7viiyYC_Iv6pwjni0v2-BT-efs33P7EbFMHfaUVDXjjWGlO439jbPTBpNyyld7IKChY9fSAZ521R2hnbkW5XVRUktx56a3emDijUKOz_C-ZTWTBbBm62_h7vwr64nTt0rofiPLx0t5_gB9wwgXMy04UlvuNyWgrCeSgfqa58nwGG6UCrxwcQwAAUQRCaqhwHXdBw6XQVte6sb6Ag8njIUCAwEAAaOCAgEwggH9MBMGA1UdIwQMMAqACEXIuPdh46C5MB0GA1UdDgQWBBSR2PHaZUbL9-upLYwVQNPw-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-hjxodHRwOi8vdWF0c2VydmVyLmUtbXVkaHJhLmNvbS9yZXBvc2l0b3J5L2NybHMvY2wyb3JnMjAxNC5jcmwwDQYJKoZIhvcNAQELBQADggEBAGYcTHf4SKFbmRaQnhPXItPV7tGPpZ-YsVPLRnd-ZwzTV7tzA7FfO_aA2jScKlfCEXGPpJvtPZ23z_b_9xp0zOPr2WkvMXYrEDlp3izluI45KzthCF-Q9iDq-uyxPEx25KK3xhxTt6FwI9kHOZfQlPenwsPNoCMu2DokIlx1o43kdbUkao1BJukNzF-_XEmCDdf1oXratpaB4NeGRE4r4l3SXSBmDWs1vOw5yzbrvpgncrQuR2L_kF5mgby5RSwzLoj8k2PMcC1Zey5CWVtwW0AksXcszKVL6JkaM-ksVcJsutZohu7c0OIZp_PcJhg_kSZYEVKY1RhXIcU7fDqjqkAAADGCAhQwggIQAgEBMIGNMIGDMQswCQYDVQQGEwJJTjEYMBYGA1UEChMPZU11ZGhyYSBMaW1pdGVkMR0wGwYDVQQLExRDZXJ0aWZ5aW5nIEF1dGhvcml0eTE7MDkGA1UEAxMyZS1NdWRocmEgU3ViIENBIGZvciBDbGFzcyAyIEdvbGQgT3JnYW5pc2F0aW9uIDIwMTQCBRdId4_3MAkGBSsOAwIaBQCgXTAYBgkqhkiG9w0BCQMxCwYJKoZIhvcNAQcBMBwGCSqGSIb3DQEJBTEPFw0xOTEyMDIwNzM1NDNaMCMGCSqGSIb3DQEJBDEWBBTyt20x7HhxGYzl08xPCb7tgqvUMjANBgkqhkiG9w0BAQEFAASCAQAcyknZIXBbC1ORQTqShpBTsFW4srEDVPhBns71XruA0ed9B6a85laHim59s_BD4ZYkYgOkmx3a8eQIYFor-C7UVXfMVEhWc_qkf-TBupCRRO5Od7BSMH2yoyPE80i90okZh9nKAWYi2CqnT6JkBPvnnLQCP3I9biJODNSRqGMeadpieBEDM7UZp1RMYNFykRAQJKUdRKgTIgVQQvS5taj3E5Z103n1Uay3jW2jDytjSPLu-vibx8tzqWCJI0twWC0XVzSi6837cCbFqc-glhKrb5cpOGvePN6qoorHGcrlGLt0pY-0_C8HjvKaS5J2n7Myn98FHYmfHzYTTHd8k773AAAAAAAA"]
[]
[null,null,null,null,null,null,null,null,null,"audited_data=act_name=,add_liab=audit_addr=bno=fhghjh,building=,city=fhghjh,district=bghgh,fno=,pin_code=122018,road=efgt,state=Delhi,date=20/06/2019,mem_no=122345,pan_no=ACXPK3463A,place=gghj,signatory=gjjhkj,tax_pay=desc=5,igst=0,val=0,desc=12,igst=0,val=0,desc=18,igst=0,val=0,desc=28,igst=0,val=0,desc=3,igst=0,val=0,desc=0.25,igst=0,val=0,desc=0.1,igst=0,val=0,desc=INP,igst=0,val=0,desc=INT,igst=0,val=0,desc=LAT,igst=0,val=0,desc=PEN,igst=0,val=0,fp=032018,gstin=26GWJPS6475QCZW,isauditor=Y,table10=rsn=desc=dvfggh,number=RSN1,table11=inter=cess=0,cgst=0,igst=0,sgst=0,late_fee=cess=0,cgst=345,igst=234,sgst=456,oth=cess=0,cgst=0,igst=0,sgst=0,pen=cess=0,cgst=0,igst=0,sgst=0,rate=cess=0,cgst=0,desc=5,igst=0,sgst=0,tax_val=0,cess=0,cgst=0,desc=12,igst=0,sgst=0,tax_val=0,cess=0,cgst=0,desc=18,igst=0,sgst=0,tax_val=0,cess=0,cgst=0,desc=28,igst=0,sgst=0,tax_val=0,cess=0,cgst=0,desc=3,igst=0,sgst=0,tax_val=0,cess=0,cgst=0,desc=0.25,igst=0,sgst=0,tax_val=0,cess=0,cgst=0,desc=0.1,igst=0,sgst=0,tax_val=0,table12=itc_avail=0,itc_avail_audited=0,itc_book_curr=0,itc_book_earl=0,itc_claim=0,unrec_itc=0,table13=rsn=desc=fghh,number=RSN1,table14=itc_claim=itc_avail=0,tot_elig_itc=itc_avail=0,unrec_itc=itc_avail=0,table15=rsn=desc=fghh,number=RSN1,table16=cess=0,cgst=0,igst=0,inter=0,pen=0,sgst=0,table5=annul_turn_adj=131044,annul_turn_decl=1287000,trd_dis=4500,turnovr=150000,turnovr_apr_jun=23456,unrec_turnovr=1155956,table6=rsn=desc=dfg,number=RSN1,table7=annul_turn_adj=131044,tax_turn_adj=131044,tax_turn_annul=2309000,unrec_tax_turn=2177956,table8=rsn=desc=fgghh,number=RSN1,table9=tot_amt_paid=cess=2400,cgst=7400,igst=5400,sgst=7400,tot_amt_payable=cess=0,cgst=0,igst=0,sgst=0,unrec_amt=cess=2400,cgst=7400,igst=5400,sgst=7400,certificate=cert_data=acc_typ=profit and loss account,addr=bno=HGHJ,building=,city=GHNHJ,district=HHGHG,fno=,pin_code=122018,road=RGTH,state=Delhi,audit_addr=bno=FGGH,building=,city=GGHJHJK,district=FHGHGJH,fno=,pin_code=122018,road=FFGHG,state=Delhi,bal_sheet_date=20/06/2018,beg_date=20/03/2017,cash_from_date=20/06/2017,cash_to_date=20/04/2018,cert_textpartb1=add_addr=bno=,building=,city=,district=,fno=,road=,gstin=26GWJPS6475QCZW,isagree=in agreement,ishave=have been,principal_addr=bno=FGHH,building=,city=DGHHJ,district=DGHH,fno=,pin_code=122018,road=DGHGH,state=Delhi,qualifications=qual_type=2,value=jj,date=20/08/2019,doc_stat=has maintained the books of accounts, records and documents,end_date=20/03/2018,mem_no=122345,place=DELHI,pronoun=I,signatory=SDFGGH,taxpayer_name=GBGHN,cert_text=cert_text_partb1=qualifications=qual_type=2,value=jj,section1=line0=1. I have examined the-,line1=(a) balance sheet as on 20/06/2018,line2=(b) the profit and loss account for the period beginning from 20/03/2017 to ending on 20/03/2018 and,line3=(c) the cash flow statement for the period beginning from 20/06/2017 to ending on 20/04/2018, attached herewith, of M/s GBGHN (Name), HGHJ, , , RGTH, GHNHJ, HHGHG, Delhi, 122018 (Address), 26GWJPS6475QCZW (GSTIN).,section2=line0=2. Based on my audit I report that the said registered person-,line1=has maintained the books of accounts, records and documents as required by the IGST/CGST/State/UTGST Act, 2017 and the rules/notifications made/issued thereunder:,section3=sec_3a=line0=3.(a) I report the following observations/ comments / discrepancies /inconsistencies; if any:,sec_3b=line0=3.(b) I further report that, -,line1=(A) I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to me.,line2=(B) In my opinion, proper books of account have been kept by the registered person so far as appears from my examination of the books.,line3=(C) I certify that the balance sheet, the profit and loss account and the cash flow Statement are in agreement with the books of account maintained at the Principal place of business at FGHH, , , DGHGH, DGHHJ, DGHH, Delhi, 122018 and , , , , , , ,  additional place of business within the State.,section4=line0=4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C,section5=line0=5. In my opinion and to the best of my information and according to explanations given to me, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any:,signature=date=20/08/2019,fullAddress=FGGH, , , FFGHG, GGHJHJK, FHGHGJH, Delhi, 122018,line0=(Signature and stamp/Seal of the Auditor),membershipNo=122345,nameOfTheSignatory=SDFGGH,place=DELHI"]
[]
["2. List of Documents not maintained","2. List of Documents not maintained","2","2",null,null,null,null,null,"{\"gstr9cdata\":{\"audited_data\":{\"gstin\":\"26GWJPS6475QCZW\",\"fp\":\"032018\",\"act_name\":\"\",\"isauditor\":\"Y\",\"table5\":{\r\n   \"turnovr\": 150000,\r\n   \"trd_dis\": 4500,\r\n   \"turnovr_apr_jun\": 23456,\r\n   \"annul_turn_adj\": 131044,\r\n   \"annul_turn_decl\": 1287000,\r\n   \"unrec_turnovr\": 1155956\r\n}\r\n,\"table6\":{\"rsn\":[\r\n   {\r\n      \"number\": \"RSN1\",\r\n      \"desc\": \"dfg\"\r\n   }\r\n]\r\n},\"table7\":{\r\n   \"annul_turn_adj\": 131044,\r\n   \"tax_turn_adj\": 131044,\r\n   \"tax_turn_annul\": 2309000,\r\n   \"unrec_tax_turn\": 2177956\r\n}\r\n,\"table8\":{\"rsn\":[\r\n   {\r\n      \"number\": \"RSN1\",\r\n      \"desc\": \"fgghh\"\r\n   }\r\n]\r\n},\"table9\":{\"tot_amt_payable\":{\r\n   \"cgst\": 0,\r\n   \"sgst\": 0,\r\n   \"igst\": 0,\r\n   \"cess\": 0\r\n}\r\n,\"tot_amt_paid\":{\r\n   \"cgst\": 7400,\r\n   \"sgst\": 7400,\r\n   \"igst\": 5400,\r\n   \"cess\": 2400\r\n}\r\n,\"unrec_amt\":{\r\n   \"cgst\": 7400,\r\n   \"sgst\": 7400,\r\n   \"igst\": 5400,\r\n   \"cess\": 2400\r\n}\r\n},\"table10\":{\"rsn\":[\r\n   {\r\n      \"number\": \"RSN1\",\r\n      \"desc\": \"dvfggh\"\r\n   }\r\n]\r\n},\"table11\":{\"rate\":[\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"5\"\r\n   },\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"12\"\r\n   },\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"18\"\r\n   },\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"28\"\r\n   },\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"3\"\r\n   },\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"0.25\"\r\n   },\r\n   {\r\n      \"tax_val\": 0,\r\n      \"cgst\": 0,\r\n      \"sgst\": 0,\r\n      \"igst\": 0,\r\n      \"cess\": 0,\r\n      \"desc\": \"0.1\"\r\n   }\r\n]\r\n,\"inter\":{\r\n   \"cgst\": 0,\r\n   \"sgst\": 0,\r\n   \"igst\": 0,\r\n   \"cess\": 0\r\n}\r\n,\"late_fee\":{\r\n   \"cgst\": 345,\r\n   \"sgst\": 456,\r\n   \"igst\": 234,\r\n   \"cess\": 0\r\n}\r\n,\"pen\":{\r\n   \"cgst\": 0,\r\n   \"sgst\": 0,\r\n   \"igst\": 0,\r\n   \"cess\": 0\r\n}\r\n,\"oth\":{\r\n   \"cgst\": 0,\r\n   \"sgst\": 0,\r\n   \"igst\": 0,\r\n   \"cess\": 0\r\n}\r\n},\"table12\":{\r\n   \"itc_avail\": 0,\r\n   \"itc_book_earl\": 0,\r\n   \"itc_book_curr\": 0,\r\n   \"itc_avail_audited\": 0,\r\n   \"itc_claim\": 0,\r\n   \"unrec_itc\": 0\r\n}\r\n,\"table13\":{\"rsn\":[\r\n   {\r\n      \"number\": \"RSN1\",\r\n      \"desc\": \"fghh\"\r\n   }\r\n]\r\n},\"table14\":{\"tot_elig_itc\":{\r\n   \"itc_avail\": 0\r\n}\r\n,\"itc_claim\":{\r\n   \"itc_avail\": 0\r\n}\r\n,\"unrec_itc\":{\r\n   \"itc_avail\": 0\r\n}\r\n},\"table15\":{\"rsn\":[\r\n   {\r\n      \"number\": \"RSN1\",\r\n      \"desc\": \"fghh\"\r\n   }\r\n]\r\n},\"table16\":{\r\n   \"cgst\": 0,\r\n   \"sgst\": 0,\r\n   \"igst\": 0,\r\n   \"cess\": 0,\r\n   \"inter\": 0,\r\n   \"pen\": 0\r\n}\r\n,\"add_liab\":{\"tax_pay\":[\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"5\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"12\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"18\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"28\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"3\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"0.25\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"0.1\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"INP\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"INT\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"LAT\"\r\n   },\r\n   {\r\n      \"val\": 0,\r\n      \"igst\": 0,\r\n      \"desc\": \"PEN\"\r\n   }\r\n]\r\n,\"place\":\"gghj\",\"signatory\":\"gjjhkj\",\"mem_no\":\"122345\",\"date\":\"20/06/2019\",\"pan_no\":\"ACXPK3463A\",\"audit_addr\":{\r\n   \"bno\": \"fhghjh\",\r\n   \"building\": \"\",\r\n   \"city\": \"fhghjh\",\r\n   \"state\": \"Delhi\",\r\n   \"fno\": \"\",\r\n   \"road\": \"efgt\",\r\n   \"district\": \"bghgh\",\r\n   \"pin_code\": 122018\r\n}\r\n}},\"certificate\":{\"cert_data\":{\"pronoun\":\"I\",\"bal_sheet_date\":\"20/06/2018\",\"acc_typ\":\"profit and loss account\",\"beg_date\":\"20/03/2017\",\"end_date\":\"20/03/2018\",\"cash_from_date\":\"20/06/2017\",\"cash_to_date\":\"20/04/2018\",\"taxpayer_name\":\"GBGHN\",\"addr\":{\r\n   \"bno\": \"HGHJ\",\r\n   \"building\": \"\",\r\n   \"city\": \"GHNHJ\",\r\n   \"state\": \"Delhi\",\r\n   \"fno\": \"\",\r\n   \"road\": \"RGTH\",\r\n   \"district\": \"HHGHG\",\r\n   \"pin_code\": 122018\r\n}\r\n,\"doc_stat\":\"has maintained the books of accounts, records and documents\",\"cert_textpartb1\":{\"principal_addr\":{\r\n   \"bno\": \"FGHH\",\r\n   \"building\": \"\",\r\n   \"city\": \"DGHHJ\",\r\n   \"state\": \"Delhi\",\r\n   \"fno\": \"\",\r\n   \"road\": \"DGHGH\",\r\n   \"district\": \"DGHH\",\r\n   \"pin_code\": 122018\r\n}\r\n,\"add_addr\":{\r\n   \"bno\": \"\",\r\n   \"building\": \"\",\r\n   \"city\": \"\",\r\n   \"fno\": \"\",\r\n   \"road\": \"\",\r\n   \"district\": \"\"\r\n}\r\n,\"ishave\":\"have been\",\"isagree\":\"in agreement\",\"gstin\":\"26GWJPS6475QCZW\",\"qualifications\":[\r\n   {\r\n      \"qual_type\": \"2\",\r\n      \"value\": \"jj\"\r\n   }\r\n]\r\n},\"place\":\"DELHI\",\"signatory\":\"SDFGGH\",\"mem_no\":\"122345\",\"date\":\"20/08/2019\",\"audit_addr\":{\r\n   \"bno\": \"FGGH\",\r\n   \"building\": \"\",\r\n   \"city\": \"GGHJHJK\",\r\n   \"state\": \"Delhi\",\r\n   \"fno\": \"\",\r\n   \"road\": \"FFGHG\",\r\n   \"district\": \"FHGHGJH\",\r\n   \"pin_code\": 122018\r\n}\r\n},\"cert_text\":{\"cert_text_partb1\":{\"section1\":{\r\n   \"line0\": \"1. I have examined the-\",\r\n   \"line1\": \"(a) balance sheet as on 20/06/2018\",\r\n   \"line2\": \"(b) the profit and loss account for the period beginning from 20/03/2017 to ending on 20/03/2018 and\",\r\n   \"line3\": \"(c) the cash flow statement for the period beginning from 20/06/2017 to ending on 20/04/2018, attached herewith, of M/s GBGHN (Name), HGHJ, , , RGTH, GHNHJ, HHGHG, Delhi, 122018 (Address), 26GWJPS6475QCZW (GSTIN).\"\r\n}\r\n,\"section2\":{\r\n   \"line0\": \"2. Based on my audit I report that the said registered person-\",\r\n   \"line1\": \"has maintained the books of accounts, records and documents as required by the IGST/CGST/State/UTGST Act, 2017 and the rules/notifications made/issued thereunder:\"\r\n}\r\n,\"section3\":{\"sec_3a\":{\r\n   \"line0\": \"3.(a) I report the following observations/ comments / discrepancies /inconsistencies; if any:\"\r\n}\r\n,\"sec_3b\":{\r\n   \"line0\": \"3.(b) I further report that, -\",\r\n   \"line1\": \"(A) I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to me.\",\r\n   \"line2\": \"(B) In my opinion, proper books of account have been kept by the registered person so far as appears from my examination of the books.\",\r\n   \"line3\": \"(C) I certify that the balance sheet, the profit and loss account and the cash flow Statement are in agreement with the books of account maintained at the Principal place of business at FGHH, , , DGHGH, DGHHJ, DGHH, Delhi, 122018 and , , , , , , ,  additional place of business within the State.\"\r\n}\r\n},\"section4\":{\r\n   \"line0\": \"4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C\"\r\n}\r\n,\"section5\":{\r\n   \"line0\": \"5. In my opinion and to the best of my information and according to explanations given to me, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any:\"\r\n}\r\n,\"qualifications\":[\r\n   {\r\n      \"qual_type\": \"2\",\r\n      \"value\": \"jj\"\r\n   }\r\n]\r\n,\"signature\":{\r\n   \"line0\": \"(Signature and stamp/Seal of the Auditor)\",\r\n   \"place\": \"DELHI\",\r\n   \"nameOfTheSignatory\": \"SDFGGH\",\r\n   \"membershipNo\": \"122345\",\r\n   \"date\": \"20/08/2019\",\r\n   \"fullAddress\": \"FGGH, , , FFGHG, GGHJHJK, FHGHGJH, Delhi, 122018\"\r\n}\r\n}}}}}"]
["3(a). observations/ comments / discrepancies / inconsistencies in accounts and records maintained","4.Observation/qualification in Form 9C","3(a)","4"]
["5.Observation/qualification in Form 9C",null,"5",null,null,null,null,null,null,"85045839c57d18b7b2c63a776af72fe4ea4f126ad47f36d2050d1be688f414e9"]
[]
[]
[]
["Institute of Chartered Accountants of India"]
["Institute of Cost Accountants of India",null,null,"5%","5","5%",null,"5%","5","5%",null,"5%","5","5%",null,"Purchases","PURCHS","Purchases"]
["Institute of Company Secretary of India",null,null,"5% (RC)","5RC","5% (RC)",null,"12%","12","12%",null,"12%","12","12%",null,"Freight / Carriage ","FRTCAR","Freight / Carriage "]
["Others",null,null,"12%","12","12%",null,"18%","18","18%",null,"18%","18","18%",null,"Power and Fuel Costs","POFUEL","Power and Fuel Costs"]
[null,null,null,"12% (RC)","12RC","12% (RC)",null,"28%","28","28%",null,"28%","28","28%",null,"Imported goods (Including received from SEZ)","IMPGDS","Imported goods (Including received from SEZ)"]
["Are you liable to audit under any Act  ? *",null,null,"18%","18","18%",null,"3%","3","3%",null,"3%","3","3%",null,"Rent and Insurance Expense","RNTEXP","Rent and Insurance Expense"]
["Yes",null,null,"18% (RC)","18RC","18% (RC)",null,"0.25%","0.25","0.25%",null,"0.25%","0.25","0.25%",null,"Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples","GDSLST","Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples"]
["No",null,null,"28%","28","28%",null,"0.10%","0.1","0.10%",null,"0.10%","0.1","0.10%",null,"Royalties","RYLTES","Royalties"]
[null,null,null,"28% (RC)","28RC","28% (RC)",null,null,null,null,null,"Input tax credit ","INP","Input tax credit ",null,"Employee's Cost (Salaries, Wages, Bonus etc .)","EMPCST","Employee's Cost (Salaries, Wages, Bonus etc .)"]
["Financial Year*",null,null,"3%","3","3%",null,null,null,null,null,"Interest ","INT","Interest ",null,"Conveyance charges","CONCHR","Conveyance charges"]
["2017-18",null,null,"0.25%","0.25","0.25%",null,null,null,null,null,"Late Fee ","LAT","Late Fee ",null,"Bank Charges","BNKCHR","Bank Charges"]
["2018-19",null,null,"0.10%","0.10","0.10%",null,null,null,null,null,"Penalty ","PEN","Penalty ",null,"Entertainment charges","ENTCHR","Entertainment charges"]
["2019-20",null,null,null,null,null,null,null,null,null,null,"Any other amount paid for supplies not included in annual return (GSTR9) ","ANO","Any other amount paid for supplies not included in annual return (GSTR9) ",null,"Stationery Expenses (including postage etc.)","STNEXP","Stationery Expenses (including postage etc.)"]
[null,null,null,null,null,null,null,null,null,null,null,"Erroneous refund to be paid back) ","ERP","Erroneous refund to be paid back) ",null,"Repair and Maintenance","RPRMNT","Repair and Maintenance"]
["profit and loss account",null,null,null,null,null,null,null,null,null,null,"Outstanding demands to be settled","OUD","Outstanding demands to be settled",null,"Other Miscellaneous expenses","OTRMIS","Other Miscellaneous expenses"]
["income and expenditure account",null,null,null,null,null,null,null,null,"were not provided",null,"Other","OTH","Other",null,"Capital goods","CAPGDS","Capital goods"]
[null,null,null,null,null,null,null,null,null,"was not provided",null,null,null,null,null,"Any other expense 1","ANEXP1","Any other expense 1"]
[null,null,null,null,null,null,null,null,null,"were partially provided",null,null,null,null,null,"Any other expense 2","ANEXP2","Any other expense 2"]
[null,null,null,null,null,null,null,null,null,"was partially provided",null,null,null,null,null,"Any other expense 3","ANEXP3","Any other expense 3"]
[null,null,null,null,null,null,null,null,null,"have obtained all",null,null,null,null,null,"Any other expense 4","ANEXP4","Any other expense 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other expense 5","ANEXP5","Any other expense 5"]

{"sheet":"State dropdown","index":22,"n_rows":37,"n_cols":1,"rows_kept":37,"cut":false,"hidden":true,"merged":[]}
["Andaman Nicobar"]
["Andhra Pradesh"]
["Arunachal Pradesh"]
["Assam"]
["Bihar"]
["Chandigarh"]
["Chhattisgarh"]
["Dadar And Nagar Haveli"]
["Daman and Diu"]
["Delhi"]
["Goa"]
["Gujarat"]
["Haryana"]
["Himachal Pradesh"]
["Jammu and Kashmir"]
["Jharkhand"]
["Karnataka"]
["Kerala"]
["Lakshadweep"]
["Madhya Pradesh"]
["Maharashtra"]
["Manipur"]
["Meghalaya"]
["Mizoram"]
["Nagaland"]
["Odisha"]
["Puducherry"]
["Punjab"]
["Rajasthan"]
["Sikkim"]
["Tamil Nadu"]
["Telangana"]
["Tripura"]
["Uttar Pradesh"]
["Uttarakhand"]
["West Bengal"]
["Other Territory"]