Auditors Comment on Unreconciled ITC in GSTR 9C

2764 views 14 replies
Hello everyone...
Please help me out in writing the Auditors comment on Unreconciled ITC in GSTR 9C in the following case:
While filing the GSTR 9, the company has missed out filling the details of ITC for FY as per books in Table Pt III. Due to which their is a difference of ITC as per 3 B & Books.
Due to which their is Unreconciled ITC to that an extent in GSTR 9C too. This case is pertaining to FY 2019-20.

Please suggest in this regard.
Replies (14)

Just state the reason as to why there is a difference between books and GSTR-3B. There will be adverse impact of difference if ITC in books is less than GSTR-3B

Hiii sir
There is no difference between books and GSTR 3B, they both are tallying. There is difference between 3B and GSTR 9 as figures in ITC table of GSTR 9 are not filled.

Then just give reason that itc in gstr9 was not filled mistakenly and itc actually availed is in conformance with audited books of accounts.

Okay Thank you 😃

The Helix Native Snapshot Control proposal for supporting MIDI pedals with Fixed CC aims to allow users to map consistent control change (CC) values to specific snapshots in Helix Native. 

Connections Unlimited

ITC claimed in the annual return but not recorded in the financial statements due to ineligibility.

Drive Mad

What impact, if any, does the unreconciled ITC have on the company’s overall GST compliance or on the auditor’s opinion of the financial statements for FY 2019-20? This question will help the auditor clarify whether the discrepancy affects their assessment of the company's financial health.

Geometry Dash

During the review of the GSTR 9 filing for the financial year 2019-20, it was observed that the company failed to include the details of Input Tax Credit (ITC) as per the books in Table Pt III. This omission has resulted in a discrepancy between the ITC reported in GSTR 3B and the books of accounts, leading to an unreconciled ITC reflected in GSTR 9C. It is recommended that the company rectifies this discrepancy by reconciling the ITC amounts and ensuring accurate reporting in future filings to maintain compliance with GST regulations.
crazy chicken 3d

Thank you. It would be helpful.

For more info mytime kroger login

Thanks for sharing. mytime

I really like this blog. mytime

I really like this blog. mytime

Found a solid tool for downloading Threads content — videos and images both work. It’s called ThreadsDL

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details