In Annex 6 of GSTR – 9b, the taxpayer has to provide a reconciliation statement between the tax deposited through challans and tax deposit in the books of accounts along with reasons for all the applicable taxes under GST.
In Annex 5 of GSTR – 9B, a reconciliation statement for Payment of Tax liability on output supply and supplies liable to reverse charge between the annual return and the financial statements has to be provided along with remarks. It will show the utilization of cash, input tax credit and TDS credit used for payment for output liability.
In Annex 4 of GSTR – 9B, reconciliation statement for the Input Tax Credit availed has to be shown between the GST Return and the financial statements for inputs tax availed on interstate supplies, intrastate supplies, imports and purchase returns
Summary details for the differences between the Annual Return and as per the Published Financial Statements for the outward supplies for Tax Liabilities on Interstate supplies, Intrastate Supplies, Exports, Sales returns, and Supplies liable for Reverse Charge along with remarks in Annex 3 of GSTR – 9B.
In Annexe 2 of GSTR – 9B, the effective turnover per state (inward supplies ) has to be furnished and it is derived like this Total turnover as per financial statements ( as per financial statements) Less: Turnover pertaining to other States ( as per financial statements) Add: Turnover of stock transfer inward = Effective turnover for present State(Derived value)
In Section B of Annex 2 of GSTR – 9B, the taxpayer has to show additional information which is not included in the Financial Statements like the amount has to be incurred by supplier but the recipient has paid the same, inward supplies at a reduced price, royalties or licence fee to be paid by the recipient but paid by the supplier, incidental expenses incurred by the supplier, out of pocket expenses, subsidies received or any other taxes or levied paid other that taxes under GST.
In Annexe 2 of GSTR – 9B, the taxpayer has to furnish a reconciliation statement for the inward supplies made in a particular state to the financial statements with the following details, supplies for which consideration is paid, and under barter, supplies to related parties, transactions carried out as a pure agent or money exchanger and other supplier notified by the State and the Central Government from time to time, all these details should be provided in Section A.