Excel Sheet Download 30773 | Gstr 9b 26092016

Partial file snippet.

Sheet 1: Top Sheet

	
	
		FORM GST 9A
		
	
		(See  Section__ of the Central/ State Goods and Services Tax Act, 2016 and Rule __ of the Central/ State Goods and Services Tax Rules, 2016)
		
	
		Audit Report certified by a …………………….
		
	
		

		

	
	
		

		Certified that I/we being a ...................... have audited the accounts of _<<Name>>_ at <<Address>> having a registration number (GSTIN) ____________ for the year ending 31st March 20__ and subject to my/our observations and comments about non compliance, short comings and deficiencies in the returns filed by the Taxable person, as given in the attached report,
	
	
		

		

	
	
		1
		The books of accounts and other related records and registers maintained by the  taxable person are sufficient for the verification of the correctness and completeness of the returns filed for the year;
	
	
		

		

	
	
		2
		The total turnover of outward supplies declared in the returns includes all the outward supplies effected during the year;
	
	
		

		

	
	
		3
		The  total  turnover  of  inward supplies declared  in  the  returns includes all the inward supplies made during the year;
	
	
		

		

	
	
		4
		The deductions from the total turnover including deduction on account  of  sales /supplies returns  claimed  in  the  returns  are  in conformity with the provisions of the law;
	
	
		

		

	
	
		5
		The adjustment to turnover of outward supplies and inward supplies is based on the entries made in the books of account maintained for the year;
	
	
		

		

	
	
		6
		The classification of outward goods/services suppliedand inward supplies, rate of tax applicable and computation of output tax and input tax and net tax payable as shown in the return is correct;
	
	
		

		

	
	
		7
		The computation of classification of goods supplied, the amount of input tax paid and deductions of input tax credit claimed  and  reversed  in  the  return  is  correct and in conformity with the provisions of law;
	
	
		

		

	
	
		8
		Other  information  given  in  the  returns  is  correct  and complete.
	



Sheet 2: Taxable Person information

	
	
	
	
		(A)
		GENERAL INFORMATION
		

	
	
		1
		Name of the taxable person
		

	
	
		2
		GSTIN
		

	
	
		3
		Address
		

	
	
		3(a)
		Principal place of business
		

	
	
		3(b)
		Additional place of business
		<<to be given only if there is change in the address during the period as compared to the registration certificate>>
	
	
		4(a)
		Details of any branch or unit in the State having a different registration number (GSTIN)
		

	
	
		4(b)
		Details of any branch or unit in other State having different registration number (GSTIN)
		

	
	
		5
		Nature of business
		

	
	
		6(a)
		Description of 10 major goods sold/ services provided
		

	
	
		6(b)
		New business activity
		

	
	
		7
		Constitution of the business
		

	
	
		8
		Names and address of the Propreitor/Partners/ Directors as on date of filing of Audit Report
		

	
	
		9
		Details of Registration with other departments
		

	
	
		9(a)
		 - Income Tax Permanent Account Number
		

	
	
		9(b)
		 - Importer Export Code Number
		

	
	
		9(c)
		 - Corporate Identity Number
		

	
	
		10
		Particulars of all bank accounts of the taxable person
		

	
	
		10(a)
		Name of the bank and branch
		

	
	
		10(b)
		Account number
		

	
	
		11
		List of books of accounts maintained
		

	
	
		12
		List of books of accounts examined
		

	
	
		13(a)
		Name and version of accounting software used (if electronic records being maintained)
		

	
	
		13(b)
		Change in accounting software, if any
		

	
	
		14(a)
		Method of valuation of opening and closing stocks
		

	
	
		14(b)
		Change in method of valuation of stock, if any
		

	
	
		

		

		

	
	
		

		

		

	
	
		

		

		

	
	
		

		

		

	
	
		

		

		

	
	
		

		

		

	
	
		(B)
		OTHER INFORMATION
		

	
	
		1(a)
		Taxable person has filed all the returns as per given periodicity
		Yes/No
	
	
		1(b)
		Please state exceptions along with details of interest, late fee and penalty paid, if any
		

	
	
		2
		Taxable person has maintained stock register
		Yes/No
	
	
		3
		Returns applicable to the Taxable person
		

	
	
		

		GSTR 1
		Yes/No
	
	
		

		GSTR 2
		Yes/No
	
	
		

		GSTR 3
		Yes/No
	
	
		

		GSTR 4
		Yes/No
	
	
		

		GSTR 5
		Yes/No
	
	
		

		GSTR 6
		Yes/No
	
	
		

		GSTR 7
		Yes/No
	
	
		

		GSTR 8
		Yes/No
	
	
		

		Other returns, please select
		Yes/No
	
	
		

		

		

	
	
		

		

		

	



Sheet 3: Summary

	
	
	
	
	
	
	
		Reconciliation Statement
		
	
		

		

		

		

		

		

	
	
		S.No.
		Particulars
		Consolidated amount as per 
annual return
		Amount as per audited financial statements (for the GSTIN)
		Difference
		Reference
	
	
		A) Details of supplies and corresponding taxes
		

		

		

		

	
	
		1
		Total outward supplies
		

		

		

		Annex 1
	
	
		2
		Total inward supplies
		

		

		

		Annex 2
	
	
		3
		Total tax liability on output supply and supplies liable to reverse charge 
		

		

		

		Annex 3
	
	
		4
		Input tax credit availed during the year
		

		

		

		Annex 4
	
	
		

		

		

		

		

		

	
	
		B) Payment of tax liability on output supply and supplies liable to reverse charge
		

		

		

		

	
	
		5
		By utilising cash in cash ledger 
		

		

		

		Annex 5
	
	
		6
		By utilising input tax credit ledger
		

		

		

		Annex 5
	
	
		7
		By utilising TDS in cash ledger 
		

		

		

		Annex 5
	
	
		

		

		

		

		

		

	
	
		C) Other details
		

		

		

		

	
	
		8
		Deposit by challans
		

		

		

		Annex 6
	
	
		9
		Transfer of TDS from deductors 
		

		

		

		Annex 7
	
	
		10
		Refunds
		

		

		

		Annex 8
	
	
		11
		Amounts paid under protest/ as pre-deposit against demand 
		

		

		

		Annex 9
	
	
		12
		Balances as on date of financial statements (GST payable)
		

		

		

		Annex 10
	
	
		13
		Balances as on date of financial statements (ITC)
		

		

		

		Annex 11
	
	
		14
		TDS deducted
		

		

		

		Annex 12

The words contained in this file might help you see if this file matches what you are looking for:

...Sheet top form gst a see section of the central state goods and services tax act rule rules audit report certified by hellip that iwe being have audited accounts lt name gt at address having registration number gstin for year ending st march subject to myour observations comments about non compliance short comings deficiencies in returns filed taxable person as given attached books other related records registers maintained are sufficient verification correctness completeness total turnover outward supplies declared includes all effected during inward made deductions from including deduction on account sales claimed conformity with provisions law adjustment is based entries classification goodsservices suppliedand rate applicable computation output input net payable shown return correct supplied amount paid credit reversed information complete general principal place business b additional be only if there change period compared certificate details any branch or unit different nature de...

Reconciliation Statement

S.No.	Particulars	Consolidated amount as per annual return	Amount as per audited financial statements (for the GSTIN)	Difference	Reference
A) Details of supplies and corresponding taxes
1	Total outward supplies				Annex 1
2	Total inward supplies				Annex 2
3	Total tax liability on output supply and supplies liable to reverse charge				Annex 3
4	Input tax credit availed during the year				Annex 4

B) Payment of tax liability on output supply and supplies liable to reverse charge
5	By utilising cash in cash ledger				Annex 5
6	By utilising input tax credit ledger				Annex 5
7	By utilising TDS in cash ledger				Annex 5

C) Other details
8	Deposit by challans				Annex 6
9	Transfer of TDS from deductors				Annex 7
10	Refunds				Annex 8
11	Amounts paid under protest/ as pre-deposit against demand				Annex 9
12	Balances as on date of financial statements (GST payable)				Annex 10
13	Balances as on date of financial statements (ITC)				Annex 11
14	TDS deducted				Annex 12

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FORM GST 9A
(See Section__ of the Central/ State Goods and Services Tax Act, 2016 and Rule __ of the Central/ State Goods and Services Tax Rules, 2016)
Audit Report certified by a …………………….

	Certified that I/we being a ...................... have audited the accounts of _<<Name>>_ at <<Address>> having a registration number (GSTIN) ____________ for the year ending 31st March 20__ and subject to my/our observations and comments about non compliance, short comings and deficiencies in the returns filed by the Taxable person, as given in the attached report,

1	The books of accounts and other related records and registers maintained by the taxable person are sufficient for the verification of the correctness and completeness of the returns filed for the year;

2	The total turnover of outward supplies declared in the returns includes all the outward supplies effected during the year;

3	The total turnover of inward supplies declared in the returns includes all the inward supplies made during the year;

4	The deductions from the total turnover including deduction on account of sales /supplies returns claimed in the returns are in conformity with the provisions of the law;

5	The adjustment to turnover of outward supplies and inward supplies is based on the entries made in the books of account maintained for the year;

6	The classification of outward goods/services suppliedand inward supplies, rate of tax applicable and computation of output tax and input tax and net tax payable as shown in the return is correct;

7	The computation of classification of goods supplied, the amount of input tax paid and deductions of input tax credit claimed and reversed in the return is correct and in conformity with the provisions of law;

8	Other information given in the returns is correct and complete.

(A)	GENERAL INFORMATION
1	Name of the taxable person
2	GSTIN
3	Address
3(a)	Principal place of business
3(b)	Additional place of business	<<to be given only if there is change in the address during the period as compared to the registration certificate>>
4(a)	Details of any branch or unit in the State having a different registration number (GSTIN)
4(b)	Details of any branch or unit in other State having different registration number (GSTIN)
5	Nature of business
6(a)	Description of 10 major goods sold/ services provided
6(b)	New business activity
7	Constitution of the business
8	Names and address of the Propreitor/Partners/ Directors as on date of filing of Audit Report
9	Details of Registration with other departments
9(a)	- Income Tax Permanent Account Number
9(b)	- Importer Export Code Number
9(c)	- Corporate Identity Number
10	Particulars of all bank accounts of the taxable person
10(a)	Name of the bank and branch
10(b)	Account number
11	List of books of accounts maintained
12	List of books of accounts examined
13(a)	Name and version of accounting software used (if electronic records being maintained)
13(b)	Change in accounting software, if any
14(a)	Method of valuation of opening and closing stocks
14(b)	Change in method of valuation of stock, if any






(B)	OTHER INFORMATION
1(a)	Taxable person has filed all the returns as per given periodicity	Yes/No
1(b)	Please state exceptions along with details of interest, late fee and penalty paid, if any
2	Taxable person has maintained stock register	Yes/No
3	Returns applicable to the Taxable person
	GSTR 1	Yes/No
	GSTR 2	Yes/No
	GSTR 3	Yes/No
	GSTR 4	Yes/No
	GSTR 5	Yes/No
	GSTR 6	Yes/No
	GSTR 7	Yes/No
	GSTR 8	Yes/No
	Other returns, please select	Yes/No

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