Clarification regarding Annual Returns and Reconciliation Statement - PIB

Ministry of Finance                                                                   03-July, 2019 17:03 IST

Clarification regarding Annual Returns and Reconciliation Statement

FORM GSTR-9 / FORM GSTR-9A

Payment of any unpaid tax

Primary data source for declaration in annual return:

Premise of Table 8D

Premise of Table 8J

Difficulty in reporting of information not reported in regular returns: 

Information in Table 5D (Exempted), Table 5E (Nil Rated) and Table 5F (Non-GST Supply): 

Reverse charge in respect of Financial Year 2017-18 paid during Financial Year 2018-19: 

Role of chartered accountant or a cost accountant in certifying reconciliation statement

Turnover for eligibility of filing of reconciliation statement:

Treatment of Credit Notes / Debit Notes issued during FY 2018-19 for FY 2017-18: 

Duplication of information in Table 6B and 6H:

Reconciliation of input tax credit availed on expenses: 

FORM GSTR-9 / FORM GSTR-9A

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DSM/RM/PD

(Release ID :191152)