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GSTR-9C Reconciliation

What is GSTR-9C Reconciliation?

GSTR-9C is a reconciliation statement under GST. It compares two sets of figures for a financial year:

  • The figures in your audited annual financial statements (books of accounts)
  • The figures in your GSTR-9 annual return

If there is any difference, GSTR-9C shows the reason and the extra tax to be paid, if any.

In simple words, GSTR-9C answers one question: do your books and your GST returns tell the same story?

Who Must File GSTR-9C Reconciliation?

GSTR-9C is needed for regular taxpayers whose annual aggregate turnover is above Rs. 5 crore.

Annual Turnover GSTR-9 GSTR-9C

Up to Rs. 2 crore

Optional

Not needed

Rs. 2 crore to Rs. 5 crore

Compulsory

Not needed

Above Rs. 5 crore

Compulsory

Compulsory

Composition taxpayers, Input Service Distributors, casual taxable persons and non-resident taxable persons do not file GSTR-9C.

What Does GSTR-9C Reconcile?

The form is divided into parts. Each part checks one area of your records.

Part What It Checks

Part A

Turnover as per audited books vs turnover in GSTR-9

Part B

Taxable value and tax paid as per books vs tax paid as per GSTR-9

Part C

ITC as per books vs ITC claimed in GSTR-9

Part D

Extra tax payable due to differences found

Part E

Reasons for differences in the amounts above

Note: The form also asks for a short declaration from the person filing it.

Documents Needed Before Filing GSTR-9C Reconciliation

Keep these papers ready:

  1. Audited balance sheet and profit and loss account
  2. Trial balance for the full year
  3. Filed GSTR-9 for the same year
  4. GSTR-1 and GSTR-3B for all months
  5. GSTR-2B for all 12 months
  6. Sales register and purchase register
  7. Reversal working of ITC
  8. Credit notes and debit notes list
  9. Details of advances and adjustments
  10. Payment challans and DRC-03 copies, if any

Why Take Professional Help for GSTR-9C Reconciliation?

GSTR-9C needs a good match between accounting and GST data. A small mistake can lead to notices, so professional support can save time and cost. A professional can:

  • Match your books with GSTR-1, GSTR-3B, GSTR-2B and GSTR-9
  • Find the exact cause of each difference
  • Work out ITC reversals and ineligible credit
  • Prepare the tax liability for DRC-03
  • File on time and keep your working papers safe
  • Reply to GST notices if they come

Why Choose CA Arpit Gupta for GSTR-9C Reconciliation Services?

If you want your GSTR-9C prepared and filed correctly, CA Arpit Gupta can handle the full process, from reconciliation to final filing.

What you get:

  • Books vs GSTR-9 reconciliation
  • ITC mismatch check with GSTR-2B and GSTR-3B
  • GSTR-9C preparation and filing
  • Help with DRC-03 payment for extra tax
  • Working papers for future audits
  • Support for GST notices and queries

Send your audited accounts and returns, get a clear quote, and file your GSTR-9C before 31 December without stress.

Call or WhatsApp CA Arpit Gupta at: +91-7081220600.

Our Faqs

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What is GSTR-9C reconciliation under GST? -
GSTR-9C is a self-certified reconciliation statement that compares GST return figures with the annual financial statements. It helps businesses identify differences in turnover, tax paid, and input tax credit.
Who needs to file GSTR-9C? +
What is the due date for GSTR-9C filing? +
What is the difference between GSTR-9 and GSTR-9C? +
What documents are required for GSTR-9C reconciliation? +
How is turnover reconciled in GSTR-9C? +
How is input tax credit reconciled in GSTR-9C? +
Can I file GSTR-9C without filing GSTR-9? +
What happens if GSTR-9C reconciliation shows a difference? +
How can CA Arpit Gupta help with GSTR-9C reconciliation? +
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+91-7081220600

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