When looking at GST return forms, GSTR-9 or the annual return form is a vital one – especially GSTR-9c. Regarded as an annual GST reconciliation statement, it is applicable to all businesses with over ₹5 crores in annual turnover and must be audited by a registered tax professional before filing. Put simply, it reconciles the figures reported in GSTR-9 annual return with the books of accounts of the taxpaying business. The due date for filing GSTR-9c is 31 December of the following year.

Here, we take a closer look at GSTR-9C applicability, format, how to file and download GSTR-9c PDF file for your records.

What is GSTR-9C?

GSTR-9C is an annual reconciliation statement under the GST regime. Businesses with an annual turnover limit of ₹5 crores must file GSTR 9c by 31 December of the year following the fiscal year. The GSTR-9c form must be audited and certified by a registered tax professional validating that it has been matched and is aligned with the data from annual return GSTR-9 form. It must be self-certified by the taxpayer and should be filed on the GST portal

This form ensures transparency and accuracy and enables tax authorities to validate taxes paid and ITC claimed. Eligibility for GSTR-9c is based on turnover, which limits it to larger businesses with significant transaction value made during the previous financial year.

Note: You can also visit a GST Seva Kendra centre to avail their assistance in filing GST returns

GSTR-9C applicability:

GSTR-9C applicability is to all GST registered businesses with an annual turnover exceeding ₹5 crores in the previous financial year. It is an audit and reconciliation statement and provides a detailed review of annual transactions (compared to details presented in GSTR-9) for compliance.

• Applicable to small, medium and large businesses registered under GST
• Turnover must be above ₹5 crores in the previous financial year
• Applicable to all businesses across services and manufacturing sector
• Reconciliation must be self-declared after it has been audited by a professional
• Non-resident taxpayers and those providing OIDAR services are exempted from filing GSTR-9c

Who is liable to file GSTR-9 and 9C?

GSTR-9 is an annual returns statement that all regular or normal taxpayers must file. GSTR-9c is an audit and reconciliation statement that needs to be filed by businesses with over ₹5 crores in annual turnover and must be audited and certified by a professional CA or similar.

Difference between GSTR 9 and GSTR 9c:

What is the turnover limit for it?

The turnover limit for GSTR-9C is ₹5 crores. It was previously ₹2 crores but has been raised to ₹5 crores.

It is calculated based on the aggregate turnover across all GST number (GSTINs) available for the same PAN across all states and UTs in the country. It does not however apply to reverse charge and inward supplies.

What is the due date for it?

GSTR-9c due date is 31 December of the year following the financial year records being audited. Since data for GSTR-9c is based on the data from GSTR-9, its due date aligns with that of GSTR-9 ensuring businesses fill in their returns on time and stay GST compliant.

GSTR 9c format: What details are included

The format of GSTR-9c form is designed keeping in mind the need for auditor/tax professional sign-off. It has two main parts:

• Part A: The reconciliation statement (Divided into Parts I to V)
• Part B: Auditor/Tax Consultant certificate

Here’s a brief overview of GSTR-9c format for your reference.

Part A: Reconciliation statement

This section enables reconciling the turnover declared in GSTR-9 return with your actual audited records. It’s subdivided into five parts and multiple sections, each focusing on specific data points across taxable revenue, turnover, tax already paid, and liabilities (auditor’s recommendations).

• Part 1 (Basic details): Financial year, GSTIN, business name and legal name
• Part 2 (Reconciliation of turnover – GSTR-9): Details on reconciliation for gross turnover and any difference (Section 5 and 6), reconciliation of taxable turnover and difference (Section 7 and 8)
• Part 3 (Reconciliation of tax paid): Details on reconciliation of rate wise liability and of any amount payable across CGST/SGST (Section 9), reason for any amount not reconciled (Section 10), any additional amount pending and not paid yet (Section 11)
• Part 4 (Reconciliation of ITC): Complete details on reconciliation of net input tax credit and difference (Section 12 and 13), reconciliation of ITC declared in GSTR 9 with ITC availed and reasons for any difference (Section 14 and 15), pending tax payable on un-reconciled difference in ITC (Section 16)
• Part 5 (Auditor’s recommendation on additional liability): Details on any additional liability pending due to non-reconciliation such as late fees, interests, pending demands, refunds etc.
• Verification: A declaration signing off the return (DSC enabled signature)

Also read: GST structure and rate slab in India

Part B: Certification

A certification from the tax consultant/CA who has conducted the audit for the business.

How to file GSTR 9c?

Preparing to file GSTR 9c can seem complex – especially considering it has two parts to it.

• Part A (Part I to V): Basic details and reconciliation statement. There are several sections to this part: Basic details (i.e., legal name, GSTIN, etc.), Reconciliation of turnover which must match GSTR-9 (Sections 5, 6, 7 and 8), Reconciliation of tax paid (Sections 9, 10, and 11), Reconciliation of Input Tax Credit (Sections 12 to 16), Auditor’s recommendation on any additional liabilities due to mismatch/non-reconciliation, and Verification by the taxpayer (with Auditor stamp/seal).
• Part B: Certification to be completed by a registered professional (e.g., a Chartered Accountant).

While this may seem complex to the layman, since GSTR 9c applicability is for businesses wit a considerable turnover, it is managed by a professional. Listed below, are the basic steps to follow for filing GSTR 9c.

Steps to file online:

• Prepare files offline: Before you file your returns on the GST portal, prepare your data offline, i.e., ensure GSTR-9 has been filed, download GSTR-9c offline tool from the GST portal, and ensure your auditor has audited all financial records offline as the reconciliation process requires an auditor/CA’s signoff
• Visit the GST portal: To file GSTR-9c you will have to visit the official GST portal and use your credentials to login and begin the process
• Access Returns Dashboard: You will have to access the Returns Dashboard section to commence filing for GSTR 9c (ensure you have selected the period and financial year correctly)
• Download GSTR-9c offline tool: You can download the offline tool for GSTR-9c and extract the file (if you haven’t already and prepare the statement offline before submitting it online)
• Enter details: Enable editing option and start filling in details in the GSTR 9c return form (Note: Since you have prepared the data offline, this step requires you to ensure that all details are matching your audited financials)
• Upload documents and verify: You will have to get the JSON file of GSTR-9c and upload it in addition to and other relevant documents (e.g., balance sheets, audited accounts and reconciliation statement) and verify the data for accuracy
• Submit GSTR-9C: A digital signature using a DSC will be required for you to sign the Declaration and submit the form on the portal

How to download GSTR-9c?

Downloading GSTR-9c can be done by visiting the GST portal. To prepare the reconciliation statement you can download the GSTR-9c offline tool (Excel) or can download/view the final statement after filing the form. Here’s how to do it.

Download GSTR-9c offline tool:

• Visit the official GST website and log in to you profile
• Follow the path: Services > Returns > Returns Dashboard
• Select period and financial year and scroll to GSTR-9c form
• Click on ‘Download’ option to download GSTR-9c offline preparation file (offline utility Excel worksheet)
• Extract the zip file and fill in details as required
• Download PDF and JSON files once the data is filled in

Download GSTR 9c error report:

• Upload the JSON file (draft worksheet) for GSTR-9c
• Download error report (Note: Edits have to be made offline and JSON uploaded again to fix errors or make any data change)

Download GSTR-9c online file:

• Download final GSTR-9c after it has been submitted on the portal (only for reference)

FAQs

What is GSTR 9C reconciliation statement?

GSTR-9c is a reconciliation statement that needs to be submitted by businesses with over ₹5 crores in annual turnover. The data provided in GSTR-9c must match details in GSTR-9 annual return filing and must be audited and certified by a tax professional. It’s vital as it facilitates reconciliation of tax paid, liabilities, and ITC claims.

How to download GSTR 9C PDF?

GSTR-9c PDF can be downloaded as a preview file when you are working on the offline utility tool. Once you have filled in the details, select the option to generate PDF draft file. You can also generate the JSON file at this stage and download the same.

How to file GSTR 9C online step by step?

To file GSTR-9c, you will have to:

• Download the offline tool and prepare the records
• Complete filling in all fields and download the JSON file
• Log in to your GST portal account and navigate to the returns filing section
• Upload the JSON file
• Download error report if any (repeat the process as errors have to be fixed offline)
• Upload the new JSON file and review details
• Submit the required documents for Part A and B, sign the verification and complete the process
• Download copy of GSTR-9c for your reference

*This article is for information only. For more details please visit the official GST website or consult with a GST practitioner or CA or tax consultant for professional advice.