In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Haryana Goods and Services Tax (Twelfth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Haryana Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following FORM shall be inserted, namely:-
FORM GSTR-9C
See rule 80(3)
PART - A - Reconciliation Statement
(Amount in Rs. in all tables)
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
**(Signature and stamp/Seal of the Auditor)
Place: ...........................
Name of the signatory ...........................
Membership No ...........................
Date:...........................
Full address ...........................
Instructions:-
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
(For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17,
and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)
5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
PART - B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
* I/we have examined the -
(a) balance sheet as on ...........
(b) the *profit and loss account/income and expenditure account for the period beginning from ....... to ending on ......., and
(c) the cash flow statement for the period beginning from ................ to ending on ..................... , -------
attached herewith, of M/s .................... (Name), ................................(Address),................. (GSTIN).
2. Based on our audit I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>> GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<< >>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
....................................................
3. (b) I/we further report that, -
(A) * I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In * my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears frommy/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are in agreement/not *in agreement with the books of account maintained at the Principal place of business at .................................. and **.................................. additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the HGST Act and Reconciliation Statement required to be furnished under section 44(2) of the HGST Act is annexed herewith in Form No. GSTR-9C.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:
(a) ..................................
(b) ..................................
(c) ..................................
Place:..................................
Name of the signatory ..................................
Membership No ..................................
Date: ..................................
Full address ..................................
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s. .................................. (Name and address of the assessee with GSTIN) was conducted by M/s .................................. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the .................................. Act, and *I/we annex hereto a copy of their audit report dated .................................. along with a copy of each of :-
(a) balance sheet as on ..................................
(b) the * profit and loss account/income and expenditure account for the period beginning from .................................. to ending on .................................. ,
(c) the cash flow statement for the period beginning from .................................. to ending on .................................., and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
3. The documents required to be furnished under section 35 (5) of the HGST Act and Reconciliation Statement required to be furnished under section 44(2) of the HGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any:
..................................
Place: ..................................
Full address .................................. ".
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.