Only for those Registrants who are required to file Annual Return u/s 44 of the CGST Act . - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

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/Accounts maintained U/S 35 CGST Act read with rule 56 of CGST Rules(+) GSTR-9(++) Cost Audit Report (Annual) # Income Tax Audit Report (Annual) ## Trial Balance (Annual) Annual Report (Including Balance Sheet P L Account) (Annual) @ ITR 6 (Annual) @@ 1 Quantity Manufactured Production/manufacture account 28 b B (iii) Schedule to Balance Sheet Part A- QD (c) (5) 2 Goods Cleared i) Quantity inward outward supply account of goods 17(3)+18(3) Sl. No. 4 (8) of Annexure 28 b B (iv) Schedule to Balance Sheet Part A- QD (c) (6) ii) Value Do 17(4)+18(4) Sl. No. 8(1) of Annexure Schedule to Balance Sheet 3 GST Paid 9 (a) cash 9(3) (b) ITC 9(4+5+6+7) Credit Register Sl. No. 11 of Annexure 22(a) II) Cash Regigster Sl. No. 11 of Annexure Total GST Paid 9(3)+9(4+5+ 6+7) 4 Exports (Value Quantity) 4(C+D+E)+5 (M) Sl. No. 4 (8) 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 a) Quantity 28(b)(A)(iii) Schedule to Balance Sheet Part A - QD (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 28(b)(B) VI Under Head Other Income 8 Power Fuel Under Expendit ure- Power Fuel Annexure to Director s Report Schedules to P L Account 9 Written off stocks Account of stock of goods 28(b)(A)VIII 28(b)(B) VI Expenses for write off Obsolete 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 (+) 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