GSTR-9C
Reconciliation
Statement Filing
GSTR-9C is the annual self-certified reconciliation between your GST returns and audited financial statements — mandatory if your aggregate turnover exceeds ₹5 crore. Get it prepared by a CA, accurately, before the 31st December deadline.
What is GSTR-9C?
GSTR-9C is an annual reconciliation statement filed alongside GSTR-9. It reconciles the figures declared in your GST returns (GSTR-1 and GSTR-3B) with the figures reported in your audited financial statements — Balance Sheet and Profit & Loss account. The purpose is to certify that what you reported to the GST department is consistent with what your audited accounts show.
Until FY 2019–20, GSTR-9C was a CA/CMA-certified audit form. From FY 2020–21 onwards, it is self-certified by the taxpayer — no CA certification is mandated on the form itself, but CA assistance is critical to prepare it accurately given its complexity.
Aggregate Turnover — All GSTINs Under the Same PAN
The ₹5 crore threshold is calculated on aggregate turnover across all GSTINs registered under the same PAN across India. If your business has branches in multiple states and their combined turnover exceeds ₹5 Crore, GSTR-9C is mandatory for all registrations — even if an individual GSTIN has turnover below ₹5 Crore.
GSTR-9C — Parts & Key Tables
Part A — Reconciliation Statement
The core of GSTR-9C — reconciles turnover, ITC, and tax paid between financial statements and GST returns. Tables 5–11.
Part B — Self-Certification
The taxpayer (or authorised signatory) certifies the correctness of the reconciliation statement. From FY 2020–21: self-certified.
Table 5 & 6 — Turnover Reconciliation
Reconciliation of P&L revenue to GST taxable turnover. Adjustments: unbilled, advances, discounts, inter-GSTIN, non-GST items.
Table 8 & 11 — ITC Reconciliation
ITC per books vs GSTR-3B vs GSTR-2B. Rule 42/43 reversals, Sec 17(5) blocked credits, ineligible ITC — highest-risk section.
Table 9 — Tax Paid Reconciliation
Tax paid in GSTR-3B vs tax payable per reconciled taxable turnover. Differential tax must be paid or explained.
Table 11 — Unreconciled Differences
Unreconciled differences in ITC need explanation — may trigger departmental ASMT-10 scrutiny notice and demand.
How TaxClue Prepares & Files GSTR-9C
End-to-end reconciliation — from collecting audited financials to portal filing.
Collect Audited Financial Statements
We receive your audited Balance Sheet, Profit & Loss account, and audit report for the FY. The statutory audit must be completed before GSTR-9C preparation begins — GSTR-9C reconciles against the audited figures.
Extract & Compile GST Return Data
We pull all GSTR-1 and GSTR-3B data for the full year, GSTR-2A/2B summary, and the GSTR-9 that was filed (or prepare GSTR-9 simultaneously if not yet filed). All 12 months of return data is compiled into a single working file.
Prepare Turnover Reconciliation (Table 5 & 6)
Gross revenue per P&L is mapped to GST taxable turnover. Standard adjustments are applied: unbilled revenue, advances, credit notes, discount reductions, inter-GSTIN transfers, export FOB adjustments, and items outside GST scope.
Prepare ITC Reconciliation (Table 8 & 11)
ITC per books (purchase ledger) is reconciled against ITC in GSTR-3B and GSTR-2B. Reversals under Rule 42/43, blocked credits under Section 17(5), and any ineligible ITC are identified and disclosed. This is the highest-risk table.
Tax Paid Reconciliation (Table 9)
Tax paid in GSTR-3B is reconciled against tax payable per reconciled taxable turnover. Any differential tax payable identified at this stage must be assessed — either voluntary payment under Section 73(5) or documented explanation.
Client Review & Approval
We share the complete GSTR-9C working file and a plain-language summary of all reconciling items before you certify and sign. You understand every figure before filing — no surprises.
Online Filing on GST Portal
GSTR-9C is filed at gst.gov.in → Annual Returns → GSTR-9C. Data is either directly entered or JSON-uploaded. Filed using your DSC (companies) or EVC (other entities). Filing confirmation and ARN are shared immediately.
Documents Required for GSTR-9C
Audited Balance Sheet & P&L
Account for the FY.
Trial Balance (Detailed)
With all ledger balances.
Statutory Audit Report
Form 3CA/3CB & 3CD for Income Tax.
Fixed Asset Register
For capital goods ITC verification.
Sundry Creditor & Debtor Ledger
Summaries for reconciliation.
Deferred Revenue / Advance Schedule
Received schedule.
All Monthly GSTR-1 Filings
Downloaded from portal for the FY.
All Monthly GSTR-3B Filings
With tax payment details.
GSTR-2A and GSTR-2B Annual Summary
For ITC reconciliation.
GSTR-9 (Annual Return)
If already filed.
Electronic Credit Ledger
And Cash Ledger year-end balance.
Any DRC Payments or Demand
Payments made during the year.
Late Filing — Fee & Penalty
| Filing Status | Late Fee | Maximum Cap | Other Consequence |
|---|---|---|---|
| Filed on time (by 31st Dec) | Nil | — | None |
| Filed after 31st Dec | ₹200/day (₹100+₹100) | 0.25% of turnover in state | Late fees accumulate until filing date |
| Not filed at all | ₹200/day — no end date | 0.25% of turnover | Portal blocks future filings; GST dept may initiate assessment |
| Filed with wrong/inconsistent data | No additional fee | — | Scrutiny notice (ASMT-10), demand for differential tax + 18% interest + penalty |
Key Dates & Facts
Why Choose TaxClue?
Full Reconciliation
Turnover, ITC, and tax — every table prepared with workings.
ITC Risk Assessment
Table 8 & 11 prepared with full documentation to prevent notices.
CA-Prepared
Experienced GST CA handles the entire reconciliation.
Working Papers Included
Complete Excel workings shared — not just portal filing.
Before 31st December
We start early to avoid last-minute rush and errors.
Transparent Pricing
Fixed fee based on turnover. No hidden charges.
Frequently Asked Questions
Get Your GSTR-9C Right the First Time
One wrong figure in GSTR-9C can trigger scrutiny notices, demands, and penalties. TaxClue's CA prepares the complete reconciliation — you only sign.
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