The document outlines a reconciliation statement for a financial year, detailing unbilled revenue, unadjusted advances, and reconciled turnover from various accounts. It provides a comprehensive breakdown of taxable turnover, input tax credit, and the differences due to adjustments that include calculation mistakes and unrecognized payments. Additionally, it discusses liabilities related to late fees, penalties, and recommendations for auditor's additional liabilities due to non-reconciliation.

1. PART – A - Reconciliation Statement
Pt. I
1
2
3A
3B
4
Pt.
II
5
A
B (+)
C (+)
D (+)
E (+)
F (+)
G (-)
H (-)
I
(-)
J (-)
K
(-)
L (-)
GSTIN
Financial
Year
90,000
Unbilled revenue at the beginning of Financial Year -
Amount for which invoices are issued this year but
revenue was booked in previous year 5,000
Unadjusted advances at the end of the Financial Year -
Advance received and not booked as revenue in the
balance sheet 1,000
<<Please specify>>
(Amount in ₹ in all tables)
Reconciliation of turnover declared in audited Annual Financial Statement with
turnover declared in Annual Return (GSTR9)
Turnover from April 2017 to June 2017 - Amount already
included in the turnover has to be deducted
5,000
Unbilled revenue at the end of Financial Year - Amount
booked as revenue in the books but not billed under
GST 4,000
Deemed Supply under Schedule I - See ppt 10,000
Credit Notes issued after the end of the financial year
but reflected in the annual return
Turnover for the period under composition scheme NA
Unadjusted Advances at the beginning of the Financial
Year - Tax paid on advances last year and advance
adjusted this year 1,000
Credit notes accounted for in the audited Annual
Financial Statement but are not permissible under GST 10,000
Adjustments on account of supply of goods by SEZ
units to DTA Units - On such supply tax is paid by
recipient as imports -
Basic Details
Legal Name < Auto>
Trade Name <Auto>
Are you liable to audit under any Act?
Reconciliation of Gross Turnover
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)
(10,000)
Trade Discounts accounted for in the audited Annual
Financial Statement but are not permissible under GST -
Proviso to Section 15 -

2. M (+/-)
N (+/-)
O (+/-)
P
Q
R
6
A
7
A
B
C
D
E
F
G
8
A
Pt.
III
9
Central tax State tax
/ UT tax
3 4
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
(7,000)
Adjustments in turnover under section 15 and rules
thereunder- Interest charged from customers
1,000
NA
117,000
Description Taxable
Value
Integrated
Tax
Cess, if
applicabl e
Reason 1 Calculation mistake
Reasons for Un - Reconciled difference in taxable turnover
Zero rated supplies without payment of tax
Supplies on which tax is to be paid by the recipient on reverse
charge basis
Taxable turnover as per adjustments above (A-B-C-D) 77,000
5% (RC)
12%
1 2 5 6
5% 50,000 2,500
18% (RC)
28%
12% (RC)
18% 27,000 4,860
28% (RC)
3%
Reconciliation of Taxable Turnover
Taxable turnover as per liability declared in Annual Return 70,000
Unreconciled taxable turnover (F-E) (7,000)
Adjustments in turnover due to foreign exchange
fluctuations - In accordance with the treatment given in
Adjustments in turnover due to reasons not listed above
Turnover as declared in Annual Return (GSTR9) 110,000
Annual turnover after adjustments (from 5P above) 117,000
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
Reason 1 Calculation mistake
Reasons for Un - Reconciled difference in Annual Gross Turnover
NA
Annual turnover after adjustments as above
40,000
Un-Reconciled turnover (Q - P)
Tax payable
Penalty
Others
Reconciliation of tax paid
Reconciliation of rate wise liability and amount payable thereon
Interest
Late Fee
0.25%
0.10%

3. P
0 0
Q
R
10
A
11
Central tax State tax
/ UT tax
3 4
Pt.
IV
12
A
B (+)
C (-)
Description
Taxable
Value
Integrated tax Cess, if applicabl
e
Reason 1 Calculation mistake
Total amount to be paid as per
tables above 7,360 0
12%
18% 7,000 1,260
1 2 5 6
5%
500
ITC booked in current Financial Year to be claimed in
subsequent Financial Years - Booked this year to be
claimed in next year
To be paid through Cash
Penalty
Total amount paid as declared
in
Annual Return (GSTR 9)
6,100
Un-reconciled payment of Amount (1,260)
Reasons for un-reconciled payment of amount
Others
Interest
Late Fee
0.25%
Reconciliation of Net Input Tax Credit (ITC)
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) - The amount held credited in Current
Assests account through out the year has to be reflected here.
ITC booked in earlier Financial Years claimed in current
Financial Year - In books previous year in returns taken
in current year
Additional amount payable but not paid (due to reasons specified under Tables 6,8 and
10 above)
Reconciliation of Input Tax Credit (ITC)
0.10%
28%
3%
40,000
400

4. D
E
F
13
A
14
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
15
1,800
1,800
2,880
-
Reasons for un-reconciled difference in ITC
Description Value Amount of Total
ITC
Amount of eligible
ITC availed
Reason 1 <<Text>>
ITC availed as per audited financial statements or books of
account 39,900
ITC claimed in Annual Return (GSTR9)
39,900
Un-reconciled ITC
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
expenses as per audited Annual Financial Statement or books of account
Freight / Carriage 40,000 7,200 7,200
Power and Fuel 100,000
1,440
18,000
1 2 3 4
Purchases
10,000
10,000
16,000
12,000
11,000
8,000
18,000
Goods lost, stolen,
destroyed, written off or
disposed of by way of gift or
free samples
1,440
Royalties 2,880
Imported goods (Including
received from SEZs) 1,800
Rent and Insurance 1,800
Bank Charges
2,160 2,160
Conveyance charges 1,880 1,880
Reasons for un - reconciled difference in ITC
1,440
Total amount of eligible ITC availed 40,400
Any other expense 1 8,000
Any other expense 2
ITC claimed in Annual Return (GSTR9) 39,900
Un-reconciled ITC 500
1,440
Employees' Cost (Salaries,
wages, Bonus etc.)
1,800
Entertainment charges
Other Miscellaneous
expenses 1,440 -
Capital goods
Stationery Expenses
(including postage etc.)
10,000 1,800
Repair and
Maintenance 8,000

5. A
16
Pt. V
Central tax State tax
/ UT tax
3 4
Reason 1 Non reversal
Description Value
Integrated tax Cess, if
applicabl e
Penalty
State/UT
Integrated 500
Cess
12%
18% 17,000 3,060
1 2 5 6
5%
0.10%
28%
3%
Late Fee
Penalty
Any other
amount paid for
supplies not
Input Tax
Interest
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13
and 15 above)
Interest
Description Amount Payable
Central Tax
Auditor's recommendation on additional Liability due to non-reconciliation
To be paid through Cash
Outstanding
demands to be
settled
Other (Pl.
specify)
Erroneous
refund to be
paid back
(GSTR 9)
0.25%