Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification No.-KA.NI-2-2023/XI-9(42)/17-U.P. GST Rules-2017- Order-(149)-2018 dated October 17, 2018.
NOTIFICATION No.-KA.NI-2-2023/X1-9(42)/17-U.P.GST Rules -20] 7-Order-(149)-2018 Lucknow : Dated : October 17,2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017, namely :- THE UTTAR PRADESH GOODS AND SERVICES TAX (Twenty second Amendment) RULES, 2018 Short name and + (1) These rules. may be called the Unar Pradesh Goods and ‘Services | , CoMMMencement Tax (Twenty Second Amendment) Rules, 2018. | . . . . : (2) Save as otherwise provided in these rules. they shall come into | . | . . . . - | wee . i foree on the date of their publication in the Official Gazette.
| x | Insertion of | | Form GSTR-9C after | t f | Form GST R-9A |
2. In the Uttar Pradesh Goods and Services ‘Tax Rules, 2017, hereinafter | | referred to as the said rules, after FORM GSTR-9A, the following shall be | inserted, namely:- “FORM GSTR-9C See rule 80(3)
PART - A - Reconciliation Statement | Financial __ | | Year 2) GSTIN .
3A/ Legal Name __ oo ee < Autto> 3B) ifamy) Ato bo 4y _ Are you liable to audit under any Act? ___.___ <<Please specify>>_ I (Amountin inalltables) Reconciliation of Gross Turnover Ca y Turnover (including exports) as per audited financial A | statements for the State / UT (For multi-GSTIN units under 4 same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year | (+) © Cl Unadjusted advances at the end of the Financial Year (+) | oD [ Deemed 1 Supply under Schedule I | (+) | b | Credit Notes issued after the end of the financial year but | 4 = reflected in the annual return 2 "Trade Discounts accounted for in the audited Annual , : __ Financial Statement but are not permissible under GST | (+) _ — G [ Turnover from April 2017 to June 2017 | (-) oe _ OED Unbilled revenue at the end of Financial Year a (-) | I | Unadjusted Advances at the beginning of the Financial [_ ; Year __(-) _ _ Credit notes accounted for in the audited Annual | 6) _Financial Statementbut are not 5 permissible under GST K Adjustments on account of supply of goods by SEZ units | Loo tO DPAUNIS ook [ _ Turnover fe for | r the period under composition scheme [ (-) _ | M | Adjustments in turnover under section ISandrules | (4/- thereunder yf \ Adjustments in turnover due to fore eign exchange (+/- | fluctuations ) ;
(+/- Adjustments in turnover due to reasons not listed above __) P Annual turnover after adjustments as above <Auto> Qj Turnover as declared in Annual Return (GSTR9) RY Un-Reconciled turnover (Q - P) | ATl 6 Reasons for Un - Reconciled difference in Annual Gross sTurnover | ! A| Reasont | STEN ee — BI __ Reason 2 ee TeX - eo) Reason3 | _<<Text>> | 7 oe a _Reconeiliation, of Taxable ple Turnover | <Auto A Annual turnover after adj djustments (from 5P above) _ > | Value of Exempted. Nil Rated. Non-GST supplies, No- -Supply — PB —-__fumover . C — Zero rated s ‘su upplics Without payment of tax a 1 | “Supplies on which tax is to be paid by the recipient on reverse charge basis he | Taxable turnover as per adjustments above (A-B-C-D) <Auto> | P 7 Taxable turnover as per liability declared in Annual Return oO :
| _ (GSTR9) oe — G | _Unreconciled taxable » turnover (F- -E) |. AT 2 2 8 | —_ Reasons for Un - Reconciled difference in taxable turnover A Reason | a —. S<Texte> | Bo Reasn2 _S<Texte> _ <<Yext>> Cc Reason 3 9 Reconciliation of rate wise liability and amount payable thereon 7 a | ‘Tax payable | : Central State | Integrated Cess, if | Description ‘Taxable Value aN tax/ UT ! Tae applicabl we be ce MAN | 2 3 4 3 i 6 ;
A 5% | B 5% (RC) | Cl 12% | D{ 12% (RC) _| Py 18% So Fo 18% (RC) ;
G 28% Hy 28% (RO) oe I 3% [_
10.25% K!} 0.10% LL Interest _ ae MocLaeFee - No Penalty Po to O Others | p Total amount to be paid as per | | tables above , <Auto> <Auto> | <Auto> <Auto> 0 | Total amount paid as declared in Annual Return (GSTR 9) Ro Un-reconciled payment of amount PTL 10) Reasons for un-reconciled payment of amount Al Reason | — - <<Text>> | Bi Reason2 <<Text>>_ _ Ci} Reason 3 <<Texte> HL! Additional amount payable but not paid (due to reasons specified under Tables _ — 6,8and above) | | __ To be paid through Cash_ | | Central State | | Cess, if | | | tax tax /UT | Integrated tax | applicabl _ Description ‘Taxable Value | ° tax c Ne SE | oo 2 3 4 5 6 = — ss : | | 12% | | Interest Late Fee | Penalty Others (please ___ Specify) Reconciliation of Net Input Tax Credit (ITC) cL D, | E\ G __Powerand Fuel Imported goods (Including received from SEZs) | Rent and Insurance Goods lost, stolen, destroved, written off or disposed of by way __of gift or free samples Royalties _ 12 ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should A. be derived from books of accounts) | - | ITC booked in earlier Financial Years claimed in current Bi Financial Year i (4) ITC booked in current Financial Year to be claimed in | Cc subsequent Financial Years _(-) ;
ITC availed as per audited financial statements or books of D account a _ <Auto> E ITC ciaimed in Annual Return (GSTR9) a ee __Un-reconeiled FC ! WCi Bo "Reasons for un-reconciled difference i in ATC A Reason] <Text>> - B Reason 2 <<Text>> a Co Reason 3. <<Text>>_ ;
14 ! Reconciliation of ITC declared in Annual Return (GST R9) with ITC availed on |. .. €xpenses as per audited Annual Financial § Statementor books of account —__ . Amount of Amount of cligible Description Value Total LLC ITC availed | 2 3 4 Av Purchases B l -Preight / Carriage ; oe H J J K L M / Employees’ Cost etc.)
__ Bank Charges | Entertainment charges ey (Salaries, wages, Bonus _ Conveyance charges _ Stationery Expenses (including postage etc.)
Repair and Maintenance _ bn Other Miscellaneous — _ eapenses Capital goods __ Any other expense | Any other expense 2° | | Total amount of eligible ITC availed <<Auto>> ITC claimed in Annual Return (GSTR9) Un-reconciled ITC ITC 2 Reason | Reason 2 Reason 3 <<Text>> <<‘Pext>> Reasons for un - reconciled difference in ITC <<Text>> Description | — Central Tax _StateUT Tax _ IntegratedTa [ Intere st Penalty Description and 15 above) Amount Payable — g Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 To be paid through Cash Central tax | State tax /UT tax Integrated tax Cess, if applicabl e 5 ) 4 seeps ee ta y 6 i | Credit Late Fee Penalty Any other amount paid for supplies not included in Annual Return _(GSTR9) Erroneous relund to be paid back | Outstanding | demands to | be settled i Other (PL | Verification:
! hereby solemnly aftirm 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. oO **CStanature and stamp Seal of the Auditor) Place: 0. eee.
Name of the signatory ........ 0...
Membership No.................5 Wate: 0.
Full address ooo. cece eevee cccecceceveees Instructions: — to ‘Terms used:
(aJGSTIN:Goods and Services Vax Identification Number The details for the period between July 2017 to March 2018 are to be provided tn this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIEN separately.
‘The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
Part If consists of reconciliation of the annual turnover declared in the audited Annual Financial Statementwith the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- ‘Table No.
SA is payable during the financial year on such revenue (which was recognized : shall be declared here) Instructions ‘Vhe turnover as per the audited Annual Financial Statementshall 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 Statementincludes reference to books of accounts in case of persons ‘entities having presence over multiple States.
Unbilled revenue which was recorded in the books of accounts on the basis of | accrudi system of accounting in the last financial scar and was carried forward » to the current financial year shall be declared here. In other words. when GST 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 Value of all advances for which GST has been paid but the same has not been | recognized as revenue in the audited Annual Financial Statementshall be declared here.
Aggregate value of deemed supplies under Schedule | 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.
Aggregate value of credit notes which were issued after 31° 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.
‘Trade discounts which are accounted for in the audited Annual Financial | Statementbut on which GST was leviable(being not permissible) shal! be 50 7A 7B Any difference between the turnover reported in the Annual Return (GSTR9) declared here.
‘Turnover included in the audited Annual Financial Statementfor April 2017 to” June 2017 shall be declared here.
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.
Value of all advances for which GS'1 has not been paid, but the same has been | recognized as revenue in the audited Annual Financial Statementshall be declared here.
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.
Ageregate value of all goods supplied by SEZs to DTA units for which the | IVA units have filed bill of entry shall be declared here.
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.
‘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 | i thereunder. Therefore. any difference between the turnover reported in the - Annual Return ¢GSPR 9) and turnover reported in the audited Annual Financial Siatementdue to difference in valuation of supplies shall be declared here.
and turnover reported in the audited Annual Financial Statement duc to foreign exchange fluctuations shall be declared here.
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 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).
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.
The table provides for reconciliation of taxable turnover from the audited annual tumnover after adjustments with the taxable turnover declared in annual return (GS TR-9).
Annual turnover as derived in 'Pable 3P above w ould be auto- -populated here. | 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 t | ad 71) (exempted. non-GST. reverse charge ete.) declared in Table 7B, 7C and 7D | amendments if any.
Value of zero rated supplics (including supplies to SkZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
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.
‘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 above.
Taxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall | be declared here.
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.
5. Part HI consisis of reconciltation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :- a oY op 9Q 10 Yable No. | lastructions 9P above andthe amount payable in Table 9Q shall be specified here.
the table provides for revoneiliation of tax paid as per reconciliation starement and amount of tax paid as declared in Annual Return (GSTR 9). Under the | head labelled “RO™. suppiies 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. | The total amount to be paid as per liability declared in Table 9A to 90 is auto | populated here. | 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 | {0 or 11 of the Annual Return (GSTR9). | Reasons for non-reconciliation between payable / liability declared in Table | | !
4 Any amount which is payable due to reasons specified under Table 6, 8 and 10 | above shali be declared here.
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part TV are as under:- ; i .
Vable No. | Instructions |’ 12A ) EFC availed (alter reversals) as per the audited Annual Financial 9 12B q12p 14] R- 148 16 - to internally derive their [[C for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial “which the reconciliation statement is being filed for shall be declared here.
/ expenses in the audited Annual Financial Statement or books of account on here. ‘Table 7J of the Annual Return (GSTR9) may be used for filing this Statementshall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entitics with presence over multiple States. Such persons / entitics, will have Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States.
Any TPC which was booked in the audited Annual Financial Statementof earlier financial yvear(s)but availed in the ITC ledger in the financial! yearfor ihis shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18.
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 yearshall be declared here.
IVC 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 auto-populated here.
Net IPC available for utilization as declared in Table 7J of Annual Return:
(GS TRY) shall be declared here Reasons for non-reconciliation of [TC as per audited Annua! Financial Statement or books of account (lable 1219) and the net ITC (Table t2P) | availed in the Annual Return (GSTR9) shall be specified here. | This table is for reconciliation of FFC 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 which [PC 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.
Total 17C declared in Table 14A to 14Q above shall be auto populated here.
Net in availed as declared in the Annual Return (GS ER9) shall be declared hhble.
Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and IVC dec lared in Table 14S shall be specified here.
Any amount which is payable duc to reasons specified in Table 13 and 15 above shall be declared here.
?art 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 eredit. 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.
8. Towards. the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
PART — B- CERTIFICATION i. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
* I/we have examined the
(a) balance sheet as on .........
(b) the *profit and loss account/income and expenditure account for the period beginning from wo... to ending on ......., and
(c) the cash flow statement for the period beginning from ........
attached herewith, of M/s ............... (Name). wo... cece eee vibe e cee e ede e ee naees (GSTIN).
is . Based on our audit | we report that the said registered person to ending on .......... — “has maintained the books of accounts. records and documents as required by the IGST/CGSTi<<>>GST Act. 2017 and the rules‘notifications made/issued thereunder *has not maintained the following books of accounts/records/documents as required by the IGST/CGST/<<>>GST Act. 2017 and the rules/notifications made/issued thereunder:
No Mo d
3. (a) *L/we report the following observations’ comments / discrepancies / inconsistencies: if any:
3. (b) *I/we further report that, - 11 (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief. were necessary for the purpose of the audit/ information and explanations which. to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(3) In *my/our opinion. proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) IAwe certify that the balance sheet. the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at oo... eee and ** been eee ee ee eeneeseeenes 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 *my/our opinion and to the best of *my/our information and according to explanations given to *me/us. the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:
**(Signature and stamp/Seal of the Auditor) Place: oo.
Name of the signatory ...0..000.00.000000..
Membership No..........0..0.0.
Date: 0. .
Full address oo...
I. Certification ia 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:
“lve report that the audit of the books of accounts and the financial statements of M/s.
Lote ete tteentetee ee eu es (Name and address of the assessee with GS'TIN) was conducted by M/S. oo... c ec cccceccecucucececeeeuereceeceereraitreaneeness (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of 12 TNC Lee eee eee cee ences Act. and *I/we annex hereto a copy of their audit report dated Lecce eben ee ent ects ete esnneenes .. along with a copy of cach of :-
(a) balance sheet as on .........
(b) the *profit and loss account/income and expenditure account for the period beginning from vo... to ending on ........
(c) the cash flow statement for the period beginning from ........... to ending on ......... and (d} documents declared by the said Act to be part of. or annexed to. the *profit and loss accountincome and expenditure account and balance sheet.
2. I/we report that the said registered person “has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act. 2017 and the rules/notifications made/issued thereunder *has not maintained the following books of accounts/records/documents as required by the IGSW/CGOST/<<>>GST Act. 2017 and the rules/notilications made/issued thereunder:
bo wo 4 { &. Vhe dectunents reqtired te be furnished under seetion 32 (8) of the CGST Act and Reconciliation Statement required io be furnished under section 44(2) of the CGST Act is annexed herewith in Porm \o.GSER-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications. if any:
CQ) eee eee e cen eee e eden a by bbb rect ebb bbbb bbb bb cb bbb beer bb beer bbrs cc Ce **(Signature and stamp/Seal of the Auditor) Places, Name of the signatory .......00...000.00...
Membership No...............005 13 Publ address 000. c cece cece eee - By Order, By Order, ho (Alok Sinha) Apar Mukhya Sachiv 14