GSTR-9C Table 5R and Table 6: Unreconciled Turnover

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 5R is the whole point of Part II — the difference between the adjusted books turnover and the turnover declared in the annual return. It can go either way, and the form deals with only one of those ways.

Table 5P is "Annual turnover after adjustments as above"; Table 5Q is "turnover as declared in the annual returns in FORM GSTR-9"; Table 5R is "Un-Reconciled turnover (Q − P)", auto-generated. Table 6 requires "Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return", in free text.

What 5Q must equal

"The turnover as arrived in Table 5N of the annual return in FORM GSTR-9 shall be declared against Table 5Q of FORM GSTR-9C."

And a warning about how not to reach it: "The turnover as declared in the monthly return in FORM GSTR-1… may not include all the taxable outward supplies on account of omissions or errors. Such differences in the turnover should not be adjusted under Table 5O for the purpose of matching the turnover… The differences… should be reconciled and the reasons thereof should be mentioned in Table 6." Table 5O →

The two directions, and their unequal treatment

(i) 5P higher than 5Q — books turnover exceeds declared turnover.

"This situation arises if a taxable person has not declared some taxable outward supplies, exempted supplies and non-GST outward supplies in the monthly returns as well as in the annual return. The value of taxable supplies forming part of the differences should be declared under Table 11 of Part III and the applicable taxes thereon shall be paid appropriately by cash. The differences in exempt supplies and non-GST outward supplies shall be declared against Tables 7B or 7C of Part II… and reduction from the total turnover may be sought."

(ii) 5P lower than 5Q — declared turnover exceeds books.

"This situation may arise if a taxable person has erroneously declared a higher turnover in FORM GSTR-3B and the annual return. The reconciliation statement in FORM GSTR-9C does not specifically provide to claim the benefit of tax paid erroneously. The statement which would be made available on the GST portal should be checked to verify whether the taxable value at Table 11 may be declared in the negative so that refund of tax remitted on such turnover can be claimed. Clarification on this issue is awaited."

The asymmetry is real and should be recognised as such. Under-declaration flows to Table 11 and is paid in cash; over-declaration has no route through the form, and the Guide records the point as unresolved. The practical answer is a refund application under section 54 for excess tax paid — the same route Circular No. 137/07/2020-GST provides for an unadjustable credit note.

The cross-check against Table 7G

Two checks the Guide sets out, and they are the most useful diagnostic in Part II:

(i) "If certain taxable outward supplies are not declared in the monthly/annual returns and exempted supply/non-GST outward supplies are declared appropriately, the un-reconciled turnover arrived at Table 5R should match with the un-reconciled taxable turnover arrived at Table 7G."

(ii) "If the taxable person has not declared the exempt supplies and non-GST outward supplies in the monthly/annual return, the un-reconciled turnover at Table 7G should be lower than the un-reconciled turnover arrived at Table 5R to the extent of the value of exempt supply and non-GST outward supply not declared. This check would also hold good where the zero-rated supply and supply liable to tax under reverse charge mechanism is not declared."

Read together, the two comparisons locate the problem. If 5R = 7G, the omission is taxable turnover and Table 11 is engaged. If 7G < 5R, the shortfall is in exempt, non-GST, zero-rated or RCM turnover — which carries no tax but still needs explaining. Table 7 →

Table 6: what belongs in the reasons

"All the information filled up in the GST returns has to be flown from the books of accounts. However, the un-reconciled turnover on account of disclosure norms as per the Accounting Standard issued by the ICAI or other statutory provisions or practices adopted by the registered person on special approval basis, which are not reconciled at a turnover level, should be disclosed in this Table."

The three illustrations:

• "Capital gain/loss on sale of a fixed asset recorded in the books for turnover purpose compared with the total consideration available in GST returns";
• "Government grant received on account of capital/revenue commitment needs a special disclosure in the books based on the conditions to be complied with. However, disclosure of the total sum in the GST returns in the period of its receipt shall call for the reconciliation";
• "Transaction reported in a delivery challan during the financial year for supply on sale on approval basis beyond a period of six months shall be deemed to be a supply under GST. However, that may not be a sale for revenue recognition in the books."

And the principle behind all three: "Information has to be compared on equitable basis… For instance, turnover on the sale of fixed assets should be considered for the whole consideration value in the GST returns. However, only profit/loss on such sale shall be considered in the books. For having an equitable basis for both the turnovers, we need to gross up the profit/loss in the books for a matching comparison."

Two errors the Guide names:

• "Discrepancy on account of transactions recorded on the expense's allocation shall not be cast in this para" — an expense-side difference is not a turnover reason;
• "Turnover as per the books is not explained duly… Head of the revenue applicable as per the books may not be the same as per the supply in GST returns filed. Extra caution is required for identification and segregation."

And a source worth using: "review of the transactions effected through the E-way bills gives the exceptional transactions, if any, to be reported."

Key takeaways

• 5R = 5Q − 5P, auto-generated; 5Q must equal Table 5N of GSTR-9.
• 5P higher than 5Q → taxable differences go to Table 11 and are paid in cash; exempt and non-GST differences go to Tables 7B or 7C.
• 5P lower than 5Q → the form provides no route to recover excess tax; "clarification on this issue is awaited."
• If 5R equals 7G, the omission is taxable turnover. If 7G is lower than 5R, the shortfall is in exempt, non-GST, zero-rated or RCM turnover.
• Table 6 is for differences of disclosure norm, not for omissions.
• Its three named cases: capital asset sales, government grants, and approval-basis supplies beyond six months.
• Compare on an equitable basis — gross up the accounting profit or loss on asset sales.
• Expense-side discrepancies do not belong in Table 6, and revenue heads in the books rarely map one-to-one to GST supply categories.
• E-way bills reveal exceptional transactions that the ledgers do not.

Read next

• GSTR-9C Table 7: Reconciliation of Taxable Turnover
• GSTR-9C Table 5O: The Residual Adjustment Row
• GSTR-9C Tables 10 and 11: Unreconciled Tax and What Is Payable

Disclaimer: Positions stated as on 5 September 2026, based on Form GSTR-9C and its instructions and Form GSTR-9, as reproduced in the ICAI Technical Guide on GST Reconciliation Statement (Form GSTR-9C).