Technical Guide on GST Reconciliation Statement (Form GSTR 9C)

Any additional outward supply which was not declared by the registered person in FORM GSTR-1 and FORM GSTR-3B shall be declared in Pt. II of the FORM GSTR-9. Such additional liability shall be computed in Pt. IV and the gap between the “tax payable” and “Paid through cash” column of FORM GSTR-9 shall be paid through

• FORM DRC-01

• FORM DRC-03

• FORM DRC-05

• FORM DRC-02

Whenever the rate of tax cannot be determined during receipt of advance, GST has to be charged

at the rate of -

• 28%

• 25%

• 18%

• 12%

“A registered person whose  aggregate  Turnover during FY does  not exceeds Rs 2 cr is required to file GSTR 9”.

• True

• False

Table no. which contains details of Zero rated supplies without payment of tax

• TABLE 5E

• TABLE 7A

• TABLE 5O

• TABLE 7C

In compliance workflow of GST for a transaction what comes first ?

• GSTR 1

• GSTR 3B

• GSTR 9

• IRN/EWB

Annual return for composition taxpayer

• GSTR-9

• GSTR-9C

• GSTR-4

• GSTR-6

As per provisions of rule 28 of CGST Rules value of supplies between distinct persons or related persons shall be taken as :

• OMV

• Goods or Services of like kind or quality

• Cost Method

• Residual Method

Un-reconciled turnover is shown under which part of table 5 of GSTR-9C

• 5A

• 5C

• 5K

• 5R

Which of following item is not included in  while calculating Turnover for GST Audit?

• Export/zero-rated supplies and SEZ supplies

• Deemed Export

• Inward supplies against which tax is paid under RCM

• Advances received for the above

What is the due date for GSTR 9C ?

• On or before 31st December of the  relevant FY

• On or before 31st December of year subsequent to relevant FY

• On or before 30^th November  of year subsequent to relevant FY

• None of the above