Turnover, ITC (IGST/CGST/SGST) and tax paid as per the annual return against audited books, with every difference computed — the input working paper behind your GSTR-9C reconciliation.
Entity: ___ · GSTIN: ___ · Financial year ended: ___
Purpose: reconcile the turnover, input tax credit and tax paid declared in Form GSTR-9 (annual return) against the registered person's audited books of account, as the underlying working paper for the GSTR-9C reconciliation statement.
Common causes of turnover difference: unbilled revenue at year-end, advances received (taxable on receipt for services), Schedule I deemed supplies (related-party/branch transfers without consideration), credit notes issued after the return period, and export/SEZ turnover classification differences.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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