DISCLOSURES
-The notes for GST Audit are for guidance only.
-The GST auditor will have to make suitable observations, remarks, qualifications, etc. depending on the facts of the audit.
-AS THE GST LAW IS VOLATILE
Where to put reasons, comments, observations, qualifications, etc. in GSTR-9C ?
1) The Auditor is required to put reasons for unreconciled differences in Table nos. 6,8,10,13 and 15.
2) The Auditor has to report in Part-B certification, Para 2 which report on maintenance of books of accounts and if not maintained books of accounts /records /documents specified below. Here the list of books of accounts required to maintained like stock register, etc. as per Sec 35 read with rule 56 to 58 of CGST Act, which is as follows:
(The Auditor has to report in (Para 2 of Part-B certification), which reports on maintenance of books of accounts/records /documents specified below and the same if not maintained. Here is the list of books of accounts required to maintained like stock register, etc. as per Sec 35 read with rule 56 to 58 of CGST Act, which is as follows)
Where to put reasons, comments, observations, qualifications and etc. in GSTR-9C ?
List of documents required to be maintained include –
- Inward and outward supply of goods or services or both
- Stock of goods
- Input tax credit availed
- Output tax payable and paid
- Goods and Services imported and exported
- Supplies attracting payment of tax on reverse charge mechanism along with relevant documents such as invoices, credit notes, debit notes, refund vouchers, bill of supply etc.
- Advances received, paid and adjustments thereof.
The list above is not an exhaustive list. The registered person may have to maintain additional records and registers in support of its GST Returns, GST Payments and Input Tax Credits.
Where to put reasons, comments, observations, qualifications and etc. in GSTR-9C ?
- In Para 3(b)(B), proper books of accounts have been/ have not been maintained needs to be mentioned (Required to be selected from the drop down menu).
- In Para 3(b)(C) P&L, BS and CFS are in agreement/not in agreement with the books of accounts (Required to be selected from drop down menu).
Where to put reasons, comments, observations, qualifications and etc. in GSTR-9C ?
- In Para 5, the auditor may provide observations and qualifications in the said para(to delete), subject to true and fair.
- Here Table is provided wherein it can be given in 15 rows and 1000 characters in each row.
- Further the Auditor may also attach notes to GST Audit in a separate statement along with attachment of annual audited statements if required.
List of illustrative observations, comments, qualifications, etc.
Disclosure 1: GSTR- 9C is Reconciliation and not assurance on overall compliance
- As per the press release issued by the Ministry of Finance, Govt. of India, the scope of the present Audit in respect to the reconciliation statement, is limited to reconciling the values declared in Annual Return [GSTR 9] with the audited accounts of the taxpayer. Clarifications issued vide Press Releases dated 4.6.2019 and 3.7.2019, as also Notification no 56/2019 have been relied upon for the purpose of preparation, verification and reporting in the Reconciliation Statement.
Disclosure 2: Notes to GSTR-9C on Stock records and Documents
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the taxpayer has maintained proper records of books and documents listed in Sec 35 read with Rule 56 to 58 of CGST Act, except-
- Stock of goods wherein memorandum stock statement is prepared.
- Partially maintained documents of supplies attracting payment of tax on reverse charge mechanism along with relevant documents such as invoices, credit notes, debit notes, refund vouchers, bill of supply, etc.
- According to information and explanation given by the management, and in our opinion the same are not material. we have also relied on the report of statutory audit conducted under Companies Act, 2013 or Tax Audit under Income Tax Act,1961.
Disclosure 3: Non Maintenance of Stock Register
- The taxpayer has not maintained Stock register. As per information and explanation given by the taxpayer, due to the peculiar nature of retail business there are numerous items and maintenance of stock register on day to day basis not possible.
- The same has been reported in Tax Audit Report under Income Tax Act, 1961.
Disclosure 4: Basis of GST Audit
- Maintenance of books of accounts, GST related records and preparation of financial statements are the responsibilities of the entity’s management. Our responsibility is to express an opinion on their GST related records based on our audit. We have conducted our audit in accordance with the standard auditing principles generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the GST related records and financial statements are free from material mis-statement(s).
- The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates by management as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion on Reconciliation Statements in Form 9C.
Disclosure 5: Financial Year and Business commenced during the Year
- The taxpayer has commenced business during the year on Date_______. The taxpayer has obtained Voluntary registration on Date____ or Applied for registration on ______ after crossing the Turnover limit of Rs. 20/40 lakhs.
- For the purpose of GST audit “aggregate turnover” is considered for the period _______ to 31st March 201_.
Disclosure 6: Business closed during the year
- The taxpayer has closed his business operation w.e.f ______. The application for closure has been duly filed in GST REG- 06 with tax authorities on ________. ITC on closing stock of goods amounting to Rs.____ has been reversed.
- For the purpose of GST audit “aggregate turnover” is considered for the period _______ to _______.
Disclosure 7: Additional Place of business not included in R.C. but turnover considered in GST
- The additional place of business ____________ _______________ is not included in Registration Certificate under CGST/SGST Act, 2017 obtained by the taxpayer, but the turnover of outward and inward supplies and taxes there on are included in the GST Returns filed for the period under audit.
Disclosure 8: Turnover for Multiple registration in State (Table 5A)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, separate registration is obtained for different type of business in the state by the taxpayer.
- Separate trial balance of each GSTIN is provided by the taxpayer and same is considered for GST Audit. GSTIN wise reconciliation with audited financial statement is obtained.
- For the purpose of table 5, total turnover as per audited financial statement for the state/UT is considered.
Disclosure 9: Availability of Trial Balance in case of taxpayer having Multi State Activity
- The taxpayer is carrying on business in Multi States, i.e., in state other than Maharashtra. It’s HO/ Branch is at _____ in Maharashtra for which GST registration is obtained by the taxpayer.
- As per information and explanation provided by the taxpayer, separate books of accounts are maintained state wise, and trial balance of the state is obtained and considered for GST Audit.
Disclosure 10: Non availability of Trial Balance in case of the taxpayer having Multi State Activity
- As per the information and explanation given to us and on the basis of our examination of records, the taxpayer do not have an accounting system for preparing State wise trial balance.
- However the taxpayer maintains accounts in SAP/ERP software on all India basis and have a common data base.
- Separate outward and inward registers are maintained by the taxpayer for the transactions of Maharashtra State, on the basis of which the taxpayer regularly files GST returns and the same is considered for GST Audit in the State.
Disclosure 11: Unbilled revenue at the beginning/ End of the FY of the year (Table 5B/5H)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, unbilled revenue which was recorded in books of accounts on basis of accrual system of accounting in the previous financial year (i.e. 201_-1_) and billed in current financial year (201_-1_) has been declared in Table 5B and reconciled with PY GSTR-9C Table 5H.
- However 201_-1_ figures are audited by other statutory auditor and same is considered by us. We have conducted our audit in accordance with SA 600.
Disclosure 12: Unadjusted advances at the beginning/ end of the Financial Year (Table 5C/5I)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, reliance has been placed on the audited financial statements for determining the unadjusted advances and no separate exercise is conducted to validate the same.
Disclosure 13: Deemed Supply (Table 5D)
- The term “deemed supply” is not defined under GST Law. Section 7(1)(c) of the CGST Act provides that the activities specified in Schedule I is to be treated as a supply, when it is made without consideration.
- It has listed certain transactions / activities which are deemed as a supply in absence of consideration. The systems and processes adopted by the taxpayer with a view to identifying such transactions has been assessed.
- We have obtained management representation letter regarding the same.
Disclosure 14: Credit Note issued after end of FY but not reflected in Annual Return for F.Y. 2017-18 (Table 5E)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the disclosure is made of collection of data related to credit notes on account of return of goods or reduction in value of supply of goods and services made during financial year 2017-18 and credit note thereof. Disclosure during the period April 2018 to March 2019 has been done on the basis of statement provided by the Management.
Disclosure 15: Credit Note issued after end of FY but not reflected in Annual Return for F.Y. 2018-19 (Table 5E)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the disclosure is made of transactions related return of goods or reduction in value of supply made during financial year 2018-19 and credit note issued thereof during the period April 2019 to September 2019 has been disclosed.
Disclosure 16: Trade Discounts accounted in the Audited Annual Financial Statement but are not permissible under GST (Table 5F)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the trade discounts provided in Clause 5F are not permissible as part of deductions from the value of supply under the GST Laws.
- The amount of trade discount has been obtained by checking the nature of discounts from Profit and Loss account, agreements, debit notes and credit notes. The trade discount of Rs.___ is reduced from sales but the same is not reduced from value of supply as per GST being it’s not a pre-agreed discount/ tax is not separately shown in debit/ credit notes as per Sec 15 of CGST Act.
Disclosure 17: Credit notes accounted in the Audited Annual Financial Statement but are not permissible under GST (Table 5J)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the credit notes provided in Clause 5J are not permissible as part of deductions from the value of supply under the GST Laws.
- The amount of such credit notes has been obtained by checking the nature of credit note from Profit and Loss account, agreements and credit notes. The credit notes of Rs.___ is reduced from revenue in Books but the same is not reduced from value of supply as per GST being it’s not in accordance to Sec 34 of CGST Act.
Disclosure 18: Turnover for the period under composition scheme (Table 5L)
- Taxpayer had earlier registered under the composition scheme from ___ to ___ period and Rs.___ is the turnover under composition scheme. Later on the taxpayer has opted out of the scheme from ____ . The taxpayer has filed both the forms i.e. GSTR 9 and GSTR 9A. Management has provided reconciliation statement of annual accounts with above forms and we have relied on the same. Compliance of Sec 18 of CGST Act has been done by the taxpayer.
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, our disclosures under this report includes both the periods and is based on books of accounts maintained by the taxpayer.
Disclosure 19: Turnover for the period under composition scheme ( Table 5L)
Composition scheme & cash sales (For Ex: Kirana or Medical Shops)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the taxpayer has not disclosed any tax invoices, Cash Memo or Invoice for Cash Sales on B2C transactions.
- Sales are booked from Cash book as a regular accounting practice. Subject to this all other conditions of composition scheme u/s 10 of CGST Act, are complied as per the explanation and information given by taxpayer and as per audit check carried out of the records maintained.
Disclosure 20: Adjustments in turnover u/sec 15 and rule thereunder ( Table 5M)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, there is no adjustment warranted as per Sec 15 and rule thereunder on taxable value of outward supply reported in GSTR-9.
- The management is of the opinion that there is no material impact on GST liability.
Disclosure 21: Adjustment due to foreign exchange fluctuations ( Table 5N)
- The forex gain/loss is included in turnover as per audited financial statement and the corresponding effect of such fluctuations have been reported in Table 5N.
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, there is no impact on GST liability.
Disclosure 22: Sale of Fixed Asset (Table 5O)
- The outward supply of Rs. ___ related to disposal of capital good on which GST has been paid and the same is verified with the deletion in the Fixed Asset Register. Further profit/loss on disposal of asset deducted/added in table 5O.
Disclosure 23: Adjustments in turnover due to reasons not listed above for F.Y. 2018-19 (Table 5O)
- The notification no. 56/2019 dated 14 November, 2019 provides an option to the taxpayer for not entering amount in Table 5B to Table 5N and enter the entire amount of difference in Table 5O i.e. Adjustments in turnover due to reasons not listed above. The taxpayer has opted the same and entered the entire amount of difference in Table 5O.
Disclosure 24: Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover ( Table 7B)
- Value of exempted, nil rated, non-GST and no supply turnover has been declared in Table 7B. The turnover reported is net of credit notes, debit notes and amendments.
Disclosure 25: No supply (Table 7B)
- The definition of exempt supply u/s 2(47) covers three out of four terms used in Clause 7B and is also a part of disclosures in Form GSTR 1, GSTR 3B and GSTR 9. Further, instruction to table 5D, 5E and 5F of GSTR 9 specifically includes the value of ‘no supply’.
- Therefore, the turnover of Rs. ______ has been disclosed as ‘no supply’ in GSTR 9 and GSTR 9-C. We have disclosed data relating to each sub-group within the definition of ‘exempt supply’.
Disclosure 26: Zero-rated supplies without payment of tax (Table 7C)
- Table 7C requires disclosure of value of zero-rated supplies without the payment of tax which forms part of the Annual turnover.
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, Letter of Undertaking (LUT) dated ___ has been submitted to the GST Department by the taxpayer for the supplies without payment of tax.
Disclosure 27: Reporting of Outward supply on which tax payable under RCM (in Table 7D)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, outward supplies on which tax is to be paid by the recipient on reverse charge basis are disclosed in Table 7D.
- Further, the taxpayer has not/partially complied with tax invoice rule 46(p), rule 54(3) and the taxpayer has also complied with ITC reversal u/s 17 of CGST Act.
Disclosure 28: Rate-wise tax liability on outward supplies (Table 9)
- GST rate wise details of taxes paid on outward supply are disclosed in Table 9. The auditor has relied on information provided by management in absence of availability of tax rate-wise ledgers in the books of accounts maintained by the taxpayer.
Disclosure 29: Reporting of payment of interest (Table 9L)
- The details of total tax payable for the period April, 201_ to March, 201_ as declared in GSTR 9 i.e. under the Annual Return is disclosed. Also, the disclosure of interest is made on the basis of working provided by the management which is calculated on net liability basis. It is subject to interpretation as per Sec 50 of CGST Act.
- We have relied on the same and interest on gross basis is not quantified by the taxpayer. As per the opinion of management interest is paid according to net liability – is prudent interpretation of Sec 50 of CGST Act based on amendment proposed in Sec 50 in The Union Budget, 2019.
Disclosure 30: Reporting of penalty (Table 9N)
- As per the information available and based on the management representation, no penalty / notices are received from the Tax Authorities.
- Hence, our disclosure of penalty is based on above facts mentioned by the management.
Disclosure 31: Recommended additional tax liability (Table 11)
- We have recommended in Part V of the GSTR 9C,that the additional tax liability to be paid by the taxpayer due to the reasons mentioned therein of Rs. ____ tax/interest and same is paid on ___ via DRC-03.
Disclosure 32: ITC of registration in multiple states (Table 12)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the total ITC availed (after reversals) have been determined from the consolidated financial statements.
- Reconciliation has been maintained by the management to ensure that the ITC availed as per GSTR 9C reconciles and tallies with ITC of the state. Separate ITC registers are maintained state-wise and the cognizance of the same taken while reconciliation of ITC of the GSTN in the state.
Disclosure 33: ITC of single GSTN entity (Table 12)
- The data available from the Books of Accounts i.e. ledgers of ITC has been verified for the period to arrive at the ITC (after reversal).
Disclosure 34: ITC for taxpayers providing cash system accounting (Table12)
- As per the information and explanation given to us and on the basis of our examination of records, taxpayer has followed cash system of accounting.
- The ITC also has been availed on cash basis and tax invoices of FY 2011 received and settled in the FY 201_-1_, have been treated for availment of ITC.
Disclosure 35: ITC booked in earlier Financial Years claimed in current Financial Year (Table 12B)
- The notification no. 56/2019 dated 14 November, 2019 provides an option to the taxpayer for not entering the amount in Table 12B i.e. ITC booked in earlier Financial Years claimed in current Financial Year of Table 12. The taxpayer has availed the option and thus has not entered amount in Table 12B.
Disclosure 36: Goods in transit and it’s ITC (Table 12C)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the ITC of goods in transit of Rs. ___ was not availed as basic condition for claiming ITC was not met.
- So, the ITC appearing in the books is not matching with ITC as claimed in GSTR-9C in Table 12 of GSTR-9C. We have relied on management representation letter for deriving amount of such ITC.
Disclosure 37: ITC booked in current Financial Year to be claimed in subsequent Financial Years (Table 12C)
- The notification no. 56/2019 dated 14 November, 2019 provides an option to taxpayer for not entering amount in Row 12C i.e. ITC booked in current Financial Year to be claimed in subsequent Financial Years of Table 12. The taxpayer has availed the option and thus has not entered amount in Row 12C.
Disclosure 38: ITC reversal and 180 days
- ITC availed and reversal is being reported on the basis of available records and information provided by the management. We have test checked the ITC availed and payments made to taxpayer. Accordingly, the management is of the view that no ITC reversal arises u/sec 16(2) of CGST Act.
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, our audit report is subject to the above non-disclosure of correct and complete compliance of ITC provisions by the taxpayer.
Disclosure 39: Ineligible ITC and exempt turnover
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the exempt turnover of the taxpayer comprises of interest from bank, etc.
- The ITC availed is of taxable turnover, thus reversal of ITC on proportionate basis is not applicable as per rule 42 of the CGST Act.
Disclosure 40: ITC as per GSTR-2A and GSTR-9C
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, an amount of Rs. ___ has been claimed as credit but not appearing in GSTR 2A.
- Further, the management is of the opinion that no liability of ITC reversal / excess claim arises due to difference in information of ITC as per GSTR-2A and GSTR-9C.
Disclosure 41: Credit Notes, ITC as per GSTR-2A and GSTR-9C
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, an amount of Rs. ___ is pertaining to credit notes disclosed on outward supplies and same are reduced from the taxable value of outward supplies.
- However, in absence of confirmation from the recipient regarding reversal of ITC by the recipient, our disclosure is subject to above confirmation regarding taxable value of outward supply. This disclosure is regarding compliance of Sec 34 of CGST Act.
Disclosure 42: PDF copy of Table 8A to 8D attached with GSTR-9C
- The taxpayer has opted to attach the PDF file for providing details for the entries in Row 8A to Row 8D of Table 8. The same is attached with GSTR-9C without signature of Auditor as per instruction provided in Notification no. 56/2019.
Disclosure 43: ITC to be reported (Table 12C)
- As per the information and explanation given to us and on the basis of our examination of records of the taxpayer, the ITC booked in FY 201_-1_ in the books but was disallowed in the returns for FY 201_-1_ on account of Reversal under Rule 37, but the same was availed in the returns filed during the FY 201_-1_ upto September 2020, these reversal have also been reduced in clause 12C.
Disclosure 44: Reporting of RCM for F.Y. 2018-19
- During the year as per Books of Accounts and based on test-check for the year 2018-19, liability of RCM u/sec 9(3) is Rs. ____ and out of it Rs. ___ has been paid in the year 2019-20.
- The amount paid in 2019-20 is not shown in GSTR-9C based on the clarification Disclosure by the CBEC on 03/07/2019. Accordingly, ITC has been claimed on payment basis in the year of payment by the taxpayer.
Disclosure 45: Reporting of RCM
- As per the information and explanation given to us and on the basis of our examination of records, the taxpayer has not maintained complete record of inward supplies on which RCM is applicable u/sec 9(3).
- Thus, we are unable to comment on the liability of the taxpayer under reverse charge for the year 201_-1_.
Disclosure 46: Reconciliation of ITC declared in Annual Return (GSTR 9) with ITC availed on expenses as per audited Annual Financial Statement or books of account (Table 12C)
- The notification no. 56/2019 dated 14 November, 2019 provides an option to taxpayer for not entering amount in Table 14 i.e. Reconciliation of ITC declared in Annual Return (GSTR 9) with ITC availed on expenses as per audited Annual Financial Statement or books of account. The taxpayer has availed the option and thus has not provided expense head-wise bifurcation of ITC.
Disclosure 47: Accounting Treatment and disclosure of ITC of GST
- For Accounting purchases other than capital goods, the taxpayer has followed Para 6 and 7 of AS-2 “ Valuation on Inventories” where “ Cost of Purchases” includes only those taxes, which are not subsequently recoverable by the taxpayer form the taxing authorities.” Accordingly a separate ledger for ITC has been mentioned.
Disclosure 48: Accounting Treatment and disclosure of Capital Goods and ITC thereof
- The taxpayer has followed Para 9.1 of AS-10 “Accounting of Fixed Assets”, which provides that “The Cost of an item of fixed assets comprises its purchase price, including import duties and other non-refundable taxes or levies and directly attributable cost of bringing the assets to its working condition for its intended use; any trade discounts and rebates are deducted in arriving at the purchase price…”
Disclosure 49: Misc. Inward Supplies (other than taxable) not included in taxable value of Inward Supplies
- The taxpayer has not included inward supplies for administrative use in the returns filed. However, details in respect of administrative Expenses involving inward supplies are not ascertainable as the taxpayer has not maintained records in respect of the same and the same have not been included in the taxable value of inward supplies.
- Consequently, the taxpayer has not claimed ITC of the tax paid on such inward supplies in the returns filed.
- Disclosure 50: Capital Assets inward supplies not included in taxable value of inward supplies for e.g. Motor Car
- The taxpayer has not included inward supplies of Rs.____ for capital assets in the returns filed. Consequently, the taxpayer has also not claimed ITC as per section 17(5) i.e. Motor Car of the tax paid on such inward supplies in the returns filed.
- Disclosure 51: Turnover of URD Period included Audit Report
- The taxpayer has obtained Registration from date____. Being first year of operations the books of accounts are prepared from ____ to 31st March 201_.
- Figures of URD period from___ to _____ period are disclosed in this report.
- Disclosure 52: Petrol Pump taxpayers in motor spirits have Non-GST turnover
- The taxpayer is dealing in retail trade of petroleum products i.e. Petrol, Diesel and has not paid tax being Non-GST supplies on the sale price of motor spirits in the returns filed by him.
- These sales are non-GST sales in the hands of taxpayer. The dealer has also filed VAT Returns for the same.
Disclosure 53: Conversion of Proprietary to Partnership Firm
- ___ concern was a proprietary concern registered under GST with GST Number ____ till the date ___ . On _____ date new partnership firm was formed by taking over complete business of proprietary firm. GST Number ____ was obtained under transferor-transferee relationship of new partnership firm with GST number.
- We have audited the proprietary/ partnership firm separately being turnover of both entities above limit of audit.
Disclosure 54: Difference in GSTR 9, Table 9
- Difference of RS____ in Table 9 of GSTR9 is due to the payment of IGST/CGST/SGST of FY 17-18 during the year 18-19, which is reconciled with table 10/11 of GSTR 9 of FY 17-18.
- Difference of RS___ in table 9 of GSTR9 is due to the utilization of excess tax paid of IGST/CGST/SGST of FY 17-18 during the FY 18-19, which is reconciled with table 10/11 of GSTR 9 of FY 17-18.
Disclosure 55: E-way bill
- Taxpayer has not provided the reconciliation of E-way with inward and outward supplies; hence we are unable to comment on any material difference in compliance of E-way bill.
Disclosure 56: TDS
- During the year ____ Rs. TDS is deducted by the Recipient Party, but the same is not reflected in the Electronic Cash Ledger in FY 18-19, as the recipient has not filed GSTR 7. Hence the Credit of TDS of FY 18-19 is taken in FY 19-20, when the same is reflected.
Request at the end
Please send your suggestions/ new disclosures required if any, for updation of this version of draft notes to GST Audit Report. Please E-mail on [email protected]
Also Read-
12 Case Studies on Outward Supplies of FY 17-18 reporting in GSTR-9 & 9C of FY 2018-19
12 Case Studies on Inward Supplies of FY 17-18 reporting in GSTR 9 & 9C of FY 18-19
6 Case Studies on RCM reporting in GSTR-9 & 9C of FY 2018-19
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