QUESTION
GSTR 9C PROBLEM a) consolidated balance sheet to
be attached with individual trial/profit and loss of the concerned branch, ie
either of the branch trial or profit and loss and b sheet can be attached. b) in
point no 14 , expenses details of only those whose ITC has been taken, in the
column value= total value of expense as per balance sheet/trial or 9 months
expense from 1st July to 31st march 18) column = amount of total ITC= total itc
available. column =amount of eligible ITC availed = total itc availed as per
gstr3B
ANSWER
Point wise reply to your query is as follows:
a) As per the offline utility provided for GSTR
9C,
The Initiate-Filing tab is to be used to
upload Balance Sheet, P & L Account etc. in PDF/JPEG format.
proceed to file tab will be enabled
only after successful uploading of Reconciliation statement (Signed JSON file) &
audited annual accounts.
Therefore, in view of above, audited annual
accounts i.e., consolidated Balance Sheet & P& L A/c are to be compulsorily
uploaded while filing GSTR 9C.
Also, you can upload individual/branch Balance
Sheet and P & L A/c as other documents although the same is not compulsory.
b) In Table 14 only ITC related to July 2017 to
March 2018 would be shown. ITC defined in clause (62) of Section 2 of CGST Act
includes only ITC as per the GST regime.
Table 14(3) contains the Amount of Total ITC =
Total ITC available during aforesaid months and Table 14(4) contains Amount of
eligible ITC availed = ITC availed through GSTR-3B