TaxTMI 
TaxTMI 
Haryana Goods and Services Tax (Amendment) Rules, 2019
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....07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A". 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, in the fourth proviso,- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be inserted, namely:- "Provided further that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000).". 5. In the said rules, in rule 49, in the second proviso,- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be inserted, namely:- "Provided further that the signature or digital signature of the supplier or his authorised repre....
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....". 11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. " Explanation 1.- For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Haryana Government, Excise and Taxation Department, notification No. 95/GST-2, dated the 25th October, 2018, as amended from time to time." 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: ....
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....ner†shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).". In the said rules in rule 142, in sub-rule (5), after the word and figure “section 74â€, the words, figures, sign and brackets "or sub-section (12) of section 75†shall be inserted. 14. In the said rules, for "FORM GST RFD-01", the following form shall be substituted, namely:- "FORM-GST-RFD-01 [see rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From To (if applicable) 6. Amount of Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.) Central tax State / UT tax Integrated tax Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (select from (b) Exports of services- with payment of tax drop down) (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21,....
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....aimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation/Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation/Status I SELF- DECLARATION [rule 89(2)(1)] (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with re....
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....tax and cess involved in involved in debit note, if credit note, any (6+7+10-11)| if any 1 2 3 4 5 6 7 8 9 10 11 12 208 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Serial No. Invoice details Goods/ Services Shipping bill/ Bill of export EGM Details BRC/FIRC ☠No. Date Value (G/S) Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of Net input tax credit goods and services Adjusted total turnover Refund amount (1×2÷3) 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) GSTIN of recipient Invoice details Shipping bill/ Bill of Integrated Tax Cess Integrated tax and Integrated tax and export/ Endorsed cess cess (Amount in Rs.) Net Integrated tax and cess invoice by SEZ ☠No. Date Value ....
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....(if applicable) 6. Amount of Refund Act Tax Interest Penalty Fees Others Total Claimed (Rs.) Central Tax State/UT Tax Integrated Tax Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger Refund Claim (select from drop (b) Exports of services- with payment of Tax down) (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] 212 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (f) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Serial Type of order Order Order No. No. date Order Issuing Payment reference Authority no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (j) Excess....
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....ary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status 214 Annexure-1 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Turnover of inverted rated supply of goods and services 1 turnover Tax p....
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....ated tax and tax and cess involved in debit note, if any cess involved in credit note, if any (Amount in Rs.) Net Integrated tax and cess (8+9+10-11) invoice by SEZ No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services 1 Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 2 3 4 216 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Refund Type: On account of deemed exports Statement 5B [rule 89(2)(g)] SI. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient (Amount in Rs.) Tax paid GSTIN of No. Date Taxable Value the supplier Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) ....
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....supplies made during the financial year on which tax is not payable Zero rated supply (Export) without payment of tax Supply to SEZs without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge basis Exempted Nil Rated Non-GST supply (includes 'no F supply') G Sub-total (A to F above) Credit Notes issued in respect of H transactions specified in A to F above (-) Debit Notes issued in respect of I transactions specified in A to F above (+) Supplies declared through J Amendments (+) Supplies reduced through K Amendments (-) L Sub-Total (H to K above) Turnover on which tax is not to be M paid (G+L above) Total Turnover (including advances) N (4N5M 4G above) Pt. III Description 1 Details of ITC for the financial year Туре 2 Central Tax State Tax / Integrated Tax Cess UT Tax 3 4 5 6 Details of ITC availed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) B Inward supplies (other than imports and inward supplies liable to reverse charg....
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....Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description 1 10 Supplies/tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) Taxable Value Central State Tax Tax/ Integrated Tax Cess UT Tax 2 3 4 5 6 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 221 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI 15 Details Central Tax State Tax / UT Tax Other Information Particulars of Demands and Refunds Integrated Tax Cess Interest Penalty Late Fee/ Others 1 2 3 4 5 Total A Refund claimed Total B Refund sanctioned Total Refund Rejected Total D Refund Pending Total E demand of taxes Total taxes paid F in respect of E above Tota....
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....e No. 4A 4B 4C 4D 4E 4F 4G 4I 4J 4K & 4L Instructions Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons (including supplies made to UINS) on which tax has been paid shall be declared here. These will include supplies made through E- Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6....
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.... value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of "no supply" shall be declared under Non-GST supply (5F). Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by....
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....s. Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN- I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the HGST Rules, 2017 shall be declared here. T....
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.... GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) The total input tax credit which shall lapse for the current financial year shall be computed in this row. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017- 18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. 10 & 11 12 13 Instructions Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. Aggregate value of reversal of ITC whi....
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....shall be declared here. Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits' level for taxpayers having annual turnover above Rs.5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is 9. 19 17. HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 227 to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10% or more of the total value of inward supplies. Late fee will be payable if annual return is filed after the due date. Towards the end of the return, t....
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....ax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description 1 Integrated Tax Central Tax State/UT Tax Payable 2 Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Cess Tax 2 Total Refund A claimed Total Refund B sanctioned Total Refund C Rejected Total Refund D Pending Total demand E of taxes Total taxes paid in F respect of E above Total demands G pending out of E above 16 Paid 3 229 Interest Penalty Late Fee/ Others 4 5 6 7 8 Details of credit reversed or availed Description Central State Tax Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 230 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 17 Late fee payable and paid Descr....
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....ancial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all goods imported during the financial year shall be declared here. HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 231 5. 6. 7. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. 10,11,12,13 and 14 Instructions Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (r....
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.... (if any) 4 Are you liable to audit under any Act? Basic Details 232 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) (Amount in in all tables) Pt. II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover Turnover (including exports) as per audited financial statements for the State A / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) ᎠDeemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) Trade Discounts accounted for in the audited Annual Financial F Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GS....
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.... (ITC) ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial (+) Year C ITC booked in current Financial Year to be claimed in subsequent Financial Years (-) ᎠITC availed as per audited financial statements or books of account E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC 13 A Reason 1 B Reason 2 C Reason 3 ITC 1 Reasons for un-reconciled difference in ITC > > > 14 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Description Value 2 Amount of Total ITC 3 235 Amount of eligible ITC availed 4 A Purchases B Freight/Carriage C Power and Fuel D Imported goods (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) I Conveyance charges ....
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....d for every GSTIN separately. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 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:- Table No. 5A 5B Instructions The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forwa....
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....nual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the HGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). Reasons for non-reconciliation between the an....
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....erential tax paid on Table 10 or 11 of the Annual Return (GSTR9). Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. 12A 12B 12C 12D 12E Instructions ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial y....
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....hich 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. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement†in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. I. PART -B- CERTIFICATION 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 on and to ending to ending on -attached herewith, of M/s (Address), .(GSTIN). (c) the cash flow statement for the period beginning from (Name), 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....
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....s on (b) the *profit and loss account/income and expenditure account for the period beginning from on (c) the cash flow statement for the period beginning from .to ending on and to ending (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 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. 242 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 3. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST 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 ....