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