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    Annexure V Comparative Chart

    Uploaded by

    Raju Halder
    This document provides a comparative chart of items from various financial statements and GST returns that must be filed by certain registrants under the CGST Act. The chart lists 9 items - such as quantity and value of goods cleared, GST paid, exports, input tax credit details, consumption of raw materials, and written off stocks - and specifies where each item can be found in different records, registers, accounts, returns, audit reports and annual reports that must be maintained.

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    © All Rights Reserved
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    Annexure V Comparative Chart

    Uploaded by

    Raju Halder
    110 views4 pages
    This document provides a comparative chart of items from various financial statements and GST returns that must be filed by certain registrants under the CGST Act. The chart lists 9 items - such as quantity and value of goods cleared, GST paid, exports, input tax credit details, consumption of raw materials, and written off stocks - and specifies where each item can be found in different records, registers, accounts, returns, audit reports and annual reports that must be maintained.

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    Annexure v Comparative Chart

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    This document provides a comparative chart of items from various financial statements and GST returns that must be filed by certain registrants under the CGST Act. The chart lists 9 items - such as quantity and value of goods cleared, GST paid, exports, input tax credit details, consumption of raw materials, and written off stocks - and specifies where each item can be found in different records, registers, accounts, returns, audit reports and annual reports that must be maintained.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    110 views4 pages

    Annexure V Comparative Chart

    Uploaded by

    Raju Halder
    This document provides a comparative chart of items from various financial statements and GST returns that must be filed by certain registrants under the CGST Act. The chart lists 9 items - such as quantity and value of goods cleared, GST paid, exports, input tax credit details, consumption of raw materials, and written off stocks - and specifies where each item can be found in different records, registers, accounts, returns, audit reports and annual reports that must be maintained.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    ANNEXURE V

    Only for those registrants who are required to file Annual return u/s 44 of the CGST Act .
    Part-A-Goods
    COMPARATIVE CHART OF ITEMS FROM FINANCIAL STATEMENTS/ RETURNS
    Sl. No. Item Records/Registers/Acco GSTR-9(++) Cost Audit Income Tax Trial Annual Report ITR 6
    unts maintained U/S 35 Report Audit Report Balance (Including (Annual)
    CGST Act read with rule (Annual) (Annual) (Annual) Balance Sheet & @@
    56 of CGST Rules(+) # ## P & L Account)
    (Annual)
    @
    1 Quantity Production/manufacture 28 b B (iii) Schedule to Part A- QD
    Manufactured account Balance Sheet (c) (5)
    2 Goods Cleared
    i) Quantity inward & outward 17(3)+18(3) Sl. No. 4 (8) 28 b B (iv) Schedule to Part A- QD
    supply account of goods of Annexure Balance Sheet (c) (6)
    ii) Value Do 17(4)+18(4) Sl. No. 8(1) Schedule to
    of Annexure Balance Sheet
    3 GST Paid 9
    (a) cash 9(3)
    (b) ITC 9(4+5+6+7)
    Credit Register Sl. No. 11 of 22(a)
    Annexure
    II) Cash Sl. No. 11 of
    Regigster Annexure
    Total GST Paid 9(3)+9(4+5+
    6+7)
    4 Exports (Value 4(C+D+E)+5 Sl. No. 4 (8)
    & Quantity) (M) of Annexure
    a) Under Bond
    I) Quantity
    b) Value Schedule to
    Balance Sheet
    "(Earnings in
    Foreign
    Exchange- f.o.b
    of Exports)"
    On payment of
    GST
    (a) quantity
    (b) value 4(C+D)
    5 Details of ITC
    taken and
    utilised
    a) Opening
    Balance
    a) ITC Taken 6(O) 22(a)
    b) ITC Utilised 9(4+5+6+7) 22(a)
    c) I) Payment of
    duty of goods
    d) II) Payment of
    duty on
    Services
    e) III) Removal of
    Inputs &
    Capital Goods
    as such
    6 Consumption
    of major Raw
    material in
    manufacture

    75
    a) Quantity 28(b)(A)(iii) Schedule to Part A - QD
    Balance Sheet (b) (4)
    b) Value Schedule to
    Balance Sheet
    Schedules to P &
    L Account
    7 Sale of Waste
    & Scrap
    a) Quantity
    b) Value 28(b)(A)VIII Under
    28(b)(B) VI Head
    "Other
    Income"
    8 Power & Fuel Under Annexure to
    Expendit Director's Report
    ure- Schedules to P &
    Power & L Account
    Fuel
    9 Written off Account of stock of 28(b)(A)VIII Expenses Obsolete
    stocks goods 28(b)(B) VI for write
    off
    Note: Numbers mentioned in the blocks above denote S. No. of respective return/ financial statement
    # - Specified assessees among the notified industries under Cost Accounting Record Rules, under Section 233B of Companies Act, 1956.
    ## - Units whose turnover is more than Rs.40 Lakhs, return under Section 44AB of the Income Tax Act. 1961
    @ - Under Section 211 of the Companies Act, 1956.
    @ - Companies other than the companies claiming exemption under Section 11 of the IT Act, 1961
    @ - Units manufacturing Bulk Drugs & Formulations under Drugs (Prices Control) Order 2013

    76
    ( Auditor to obtain the information from the
    auditee while forwarding GST ADT-01
    (++) Annual Return to be filed by the Registered person, under Rule 80 of CGST Rules
    other than an Input Service Distributor, other than an Input Service Distributor, a
    person paying tax as TDS/TCS, a casual taxable person and a non-resident taxable
    person, Note: Wherever it is possible, the data may be downloaded from GSTIN Portal

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