GSTR explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Table 5O absorbs everything the earlier rows do not name — and because eleven of those rows have been optional in most years, it absorbs those too. The Guide is emphatic about one thing: it must not be used to make Table 5R come out at nil.
Table 5O carries "Adjustments in turnover due to reasons not listed above (+/-)" — "a residuary Table which requires disclosure of reconciliation details relating to adjustments for which specific column is not provided under any other sub-Table under Table No. 5." It covers (a) turnover treated as supply under GST but not income in the accounts; (b) turnover discovered as supply while preparing the reconciliation, in neither the books nor GSTR-9; and (c) any of the optional adjustments from Tables 5B to 5N.
The twelve named situations
The Guide's list of turnover that is a supply under GST but not income in the accounts:
| # | Situation | Effect |
|---|---|---|
| 1 | Gifts given to customers, vendors, distributors — where non-monetary consideration flows back | (+) |
| 2 | Stocks issued to discharge CSR obligations, treated as taxable supply | (+) |
| 3 | Incentives or rebates received from a supplier treated as supply, where "reduced from the cost of purchase in the books" | (+) |
| 4 | Sales promotion or advertisement reimbursement received, "normally deducted from the advertisement/sales promotion expenses" | (+) |
| 5 | Out-of-pocket expenses included in the value of supply but not taken to income | (+) |
| 6 | Value on which GST paid on sale of capital goods | (+) |
| 7 | Profit on sale of capital goods shown in the accounts | (−) |
| 8 | Loss on sale of capital goods shown in the accounts | (+) |
| 9 | Inward supply returns treated as outward supply — a tax invoice raised on return, but reduced from purchases in the books | (+) |
| 10 | Outward supply returns treated as inward supply, but reduced from revenue | (−) |
| 11 | Income recognised on special circumstances — construction revenue on percentage of completion while GST followed advances | (−) |
| 12 | Section 143 job work deemed supplies (1 year for inputs, 3 years for capital goods) and goods on approval not returned in 6 months | (+) |
Rows 6, 7 and 8 work together. "In respect of sale of capital goods, only the profit/loss arising on the sale is disclosed in the profit and loss account. However, the GST on the supply of capital goods is leviable on the transaction value or input tax credit is reversed as per the formula prescribed in section 18(6). In order to reconcile the difference, the profit/loss… has to be deducted from the gross turnover and the value on which GST has been paid has to be added."
Where to look, for each: "inventory records and expenses in the marketing/sales promotion ledgers" for gifts; the CSR expenditure ledger; credit entries in the purchase ledgers for incentives and inward supply returns; credit entries in the sales promotion/marketing expense ledgers for reimbursements; credit entries in the expense ledgers for out-of-pocket recoveries; deletions in the Fixed Asset Schedule for capital goods; credit entries in the sales ledgers for outward returns; the profit and loss account and notes for percentage-of-completion revenue; and inventory records, Form GST ITC-04, delivery challans and e-way bills for job work and approval-basis supplies.
The one thing that must not go here
"Invoice for taxable turnover of ₹50,000 has not been considered in FORM GSTR-3B, FORM GSTR-1 and FORM GSTR-9. However, such invoice has been considered in the audited annual financial statements. In such a situation, the invoice of ₹50,000 should not be reduced as an adjustment under this Table. This un-reconciled difference should appear in Table 5R and suitable explanation should be provided in Table 6… and offered for tax in Table 11."
And the same instruction stated as a rule: "adjustments should not be made under this Table merely to bring Table 5R to 'Nil'."
This is the integrity constraint of the whole of Part II. Table 5O adjusts for differences of treatment; it does not paper over omissions. An unreported invoice is a short payment, and the form is designed to surface it at 5R and tax it at 11. Table 5R and Table 6 →
Three further limits:
- "Only adjustments permitted under the framework of the law should be adjusted";
- "Nil rated supply, non-GST supply and exempt supply should not be reduced as an adjustment under this Table" — those belong in Table 7B;
- and everything adjusted here "would be reflected in Table 5P and subsequently in Table 7A."
Turnover discovered during the reconciliation
The second and third categories are the ones that make Table 5O more than a catch-all.
"In respect of transactions which were neither reported in the audited annual financial statements nor in FORM GSTR-9 but are considered as 'supply' by the registered person while finalizing reconciliation statement, have to be reported under this Table."
And with an explanation: "Where any transaction has not been reported in the audited annual financial statements and also in FORM GSTR-9, it has to be disclosed in Table 5O and Table 6. The requirement in Table 5 is to reconcile turnover which has either been reported in FORM GSTR-9 or the audited annual financial statements. However, in case of any transaction that is apparently visible, the registered person is required to disclose the same in Table 5O and explain the same in Table 6."
So the row does two opposite jobs. It removes differences that are merely presentational, and it brings in supplies that neither document captured — which then flow through 5P to 7A and, if taxable, to Table 11.
Why it attracts attention
"Table 5O is an important Table and due attention has to be paid for the adjustments made under this Table. This would be a key area for scrutiny by the department during audit and assessment."
Two reasons follow from what has been said. It is the only row with no prescribed content, so its composition is entirely the taxpayer's assertion. And because Tables 5B to 5N were optional in most years, a large 5O may be concealing several distinct adjustments.
Hence the Guide's recommendation: "it is recommended to provide the detailed break-up of the values reported in Table 5O for better clarity."
Key takeaways
- Table 5O is residual — for adjustments with no named row, and for any of Tables 5B to 5N where the option not to fill them was taken.
- Twelve named situations, from gifts and CSR stock to job work and approval-basis deemed supplies.
- Capital goods need two entries: deduct the accounting profit or add the loss, and add the value on which GST was paid under section 18(6).
- Incentives, rebates and reimbursements netted against expense or purchase ledgers are added back as turnover.
- An invoice omitted from GSTR-1, GSTR-3B and GSTR-9 must not be adjusted here — it goes to 5R, is explained in Table 6, and is taxed in Table 11.
- "Adjustments should not be made merely to bring Table 5R to 'Nil'."
- Exempt, nil-rated and non-GST supplies belong in Table 7B, not here.
- Turnover discovered during the reconciliation and absent from both documents is reported here and explained in Table 6.
- Provide a detailed break-up — this row is "a key area for scrutiny."
Read next
- GSTR-9C Table 5R and Table 6: Unreconciled Turnover
- GSTR-9C Table 7: Reconciliation of Taxable Turnover
- GSTR-9C Table 5D: Deemed Supply Under Schedule I
Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9C and its instructions, sections 18(6) and 143 of the CGST Act, 2017 and Form GST ITC-04, as reproduced in the ICAI Technical Guide on GST Reconciliation Statement (Form GSTR-9C).