GST Liability to disclose in GSTR9c

[Suresh P]

Dear Experts,

1.Where to show in GSTR-9C a taxable supply not being recorded in Books of accounts together with its GST (Qualification in Audit report exists for not paying or providing for it ).The same is also not mentioned in GSTR-9 also and GST is not paid via DRC 03.

2.If the client is not ready to pay such liability if the same is mentioned as per point 1 above, can the audit report be delivered by a qualification without paying such liability via DRC 03.?

AI Summary

GST liability disclosure: admitted tax must be paid via prescribed recovery process and auditors must record and qualify unpaid liabilities.
GSTR-9C is a reconciliation between audited financial statements and GSTR-9; omissions recorded in books but not in returns create variances to be reflected in the turnover reconciliation. Admitted but unpaid GST liabilities should be paid via DRC-03 with interest; auditors must note reasons for variances, create the tax liability in their workpapers, and qualify the audit report or include remarks where tax remains unpaid.