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9C annual statements

Sivaramaraju G (Learner) (2398 Points)

25 December 2019

Hello All,

My client is a builder, he has three branches in jarkhand, bihar and AP.
For filing GSTR 9C do I have to prepare and upload GSTIN wise p&l and balance sheet or can I upload total consolidated p&l and balance sheet??

Please reply.

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4 Replies

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 25 December 2019

Can upload consolidated p&l , Balance sheet.

But it's better to upload the certified Trail balance for branch with above .

2 Like

Sivaramaraju G (Learner) (2398 Points)
Replied 25 December 2019

Thank you rawat ji🙏🙏

Isha (accounts) (24 Points)
Replied 26 December 2019

GSTR 9C is an annual audit form for all the taxpayers having the turnover above 2 crores in a particular financial year. It includes reconciliation Statement for a particular FY to be filed by taxpayers on or before 31st December after being certified by CAs/CMA. It must be filed along with or after filing of the GSTR-9 i.e. GST annual return.

To Know more about the difference between GSTR9 and GSTR9C

Sivaramaraju G (Learner) (2398 Points)
Replied 26 December 2019

@ Rawat gaaru, my client has provided services under Service tax law, where I have to show the gross receipts from April to June, I mean in which GSTR 9C Do I have to show the same in Andhra pradesh GSTR 9C to which those services belong??