Professional Documents
Culture Documents
Form GSTR-9C
24.1 Introduction
As mentioned in the earlier Chapters, Form GSTR-9C (Reconciliation
Statement) is divided into two parts namely Part A and Part B. The Part
A is further divided into five sub-parts. The nature and information re-
quired to be declared in each of the clauses of sub-parts are discussed
in Chapter 19 to Chapter 23.
The Chartered Accountant is required to certify the reconciliation
statement prepared in Form GSTR-9C as per the format of certification
given in Part B. The two forms of certificate are given in Part B. The
heading of two forms are as follows:
I. Certification in cases where the reconciliation statement (FORM
GSTR-9C) is drawn up by the person who had conducted the
audit.
II. 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.
It is evident from the above that certification in Form I is applicable
when reconciliation statement has been drawn-up by the person who
has conducted the audit. The Form-II is applicable when reconciliation
statement is drawn-up by the person who had not conducted the audit.
The analysis of provision relating to issuance of certificate are discussed
in this chapter.
24.2 Contents
The contents of this chapter are as follows:
(a) Certification as per Form I (Refer paras 24.3 to 24.9)
(b) Certification as per Form II (Refer paras 24.10 to 24.12)
221
Para 24.6 Certification : Part B of Form GSTR-9C 222
(3) Every registered person shall keep and maintain a separate account
of advances received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section
10, shall keep and maintain an account, containing the details of tax
payable (including tax payable in accordance with the provisions of
sub-section (3) and sub-section (4) of section 9), tax collected and paid,
input tax, input tax credit claimed, together with a register of tax invoice,
credit notes, debit notes, delivery challan issued or received during any
tax period.
(5) Every registered person shall keep the particulars of—
(a) names and complete addresses of suppliers from whom he has
received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has
supplied goods or services, where required under the provisions of
this Chapter;
(c) the complete address of the premises where goods are stored by him,
including goods stored during transit along with the particulars of
the stock stored therein.”
u Record by agents, manufacturer, supplier of service or person
executing works contract
This rule also specifies the maintenance of additional records by agents,
manufacturer, person supplying services and person executing works
contract in sub-rules (11), (12), (13) & (14) respectively. These sub-rules
are reproduced below:
(11) “Every agent referred to in clause (5) of section 2 shall maintain
accounts depicting the,—
(a) particulars of authorisation received by him from each principal
to receive or supply goods or services on behalf of such principal
separately;
(b) particulars including description, value and quantity (wherever
applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever
applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on
behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly
production accounts showing quantitative details of raw materials or