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Compliance Format

Statutory Dues Reconciliation Format — Payable vs Paid

The statutory dues reconciliation compares the liability accrued against amounts actually deposited to surface any shortfall.

STATUTORY DUES RECONCILIATION — PAYABLE vs PAID

Reconciliation of statutory liabilities recorded in the books against challans/returns filed, supporting the CARO disclosure of undisputed statutory dues under the Companies Act. Period: [FY / month].

Statutory headOpening payable (Rs.)Accrued / payable (Rs.)Paid / deposited (Rs.)Closing outstanding (Rs.)Due date
GST (CGST+SGST+IGST)[52,000][1,19,000][1,19,000][52,000][20th of next month]
TDS (194C/194J/192 etc.)[18,000][45,000][45,000][18,000][7th of next month]
Provident Fund (EPF)[–][24,000][24,000][–][15th of next month]
ESI[–][6,500][6,500][–][15th of next month]
Professional Tax (PT)[–][8,000][8,000][–][As per State]
[________________][__________][__________][__________][__________][__________]
Total[70,000][2,02,500][2,02,500][70,000]—

Formula: Closing outstanding = Opening payable + Accrued during period − Paid during period. Closing outstanding should equal the balances in the respective duties & taxes ledgers.

Compliance note: Amounts shown as closing outstanding usually represent the last month’s liability payable in the following period. Any dues outstanding beyond their due date are reportable as arrears under CARO 2020 and attract interest/penalty under the respective Acts (GST S.50, IT S.201, EPF/ESI damages, State PT).

Before you use it — fill in / check

  • Statutory head
  • Opening payable
  • Accrued
  • Paid
  • Closing outstanding
  • Due date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.