✓
Businesses above ₹5 crore turnover
Mandatory reconciliation alongside the GSTR-9 annual return.
GST
GSTR-9C Reconciliation Statement
Above ₹5 crore turnover? GSTR-9C reconciles your audited financials with your GST returns. We prepare the full reconciliation for you to review, and file it once you sign.
Annual · due 31 Dec
CAreviewed, every filing
Overview
What is GSTR-9C?
GSTR-9C is a reconciliation statement between your audited financial statements and your GSTR-9 annual return, self-certified by the taxpayer, required for businesses above ₹5 crore turnover.
Read our guide on what GSTR-9C is and who files it.
Who it's for
Who needs GSTR-9C filing?
✦
Multi-state businesses
Filed separately for each GSTIN, if turnover crosses the threshold per PAN.
Compare
GSTR-9 vs GSTR-9C
Feature
GSTR-9
GSTR-9C
Purpose
Annual return
Reconciliation statement
Threshold
₹2 crore
₹5 crore
Certification
Self-filed
Self-certified
Documents required
Documents required for GSTR-9C
- ✓Audited financial statementsFor the financial year.
- ✓Filed GSTR-9The annual return being reconciled.
- ✓All GSTR-1 & 3B for the yearFor turnover cross-verification.
- ✓ITC ledgerInput tax credit availed during the year.
How it works
GST reconciliation process
Step 01Turnover Reconciliation
Matching audited turnover against turnover declared in GST returns, explaining any differences.
Step 02Tax Liability Reconciliation
Reconciling tax payable per books against tax actually paid through returns.
Step 03ITC Reconciliation
Matching ITC claimed in returns against ITC available per books and GSTR-2B.
Filing
GSTR-9C filing process
01
Complete the three reconciliations
Your ExpertTurnover, tax and ITC reconciled and documented.
02
Self-certification
You + ExpertThe statement is self-certified by the taxpayer.
03
Filed with GST department
Before 31 Dec · DoneGSTR-9C is filed alongside GSTR-9.
Deadline
GSTR-9C due date
Filing
Due date
Basis
GSTR-9C
31 December
Same as GSTR-9
Pricing
GSTR-9C filing fees
Fees for GSTR-9C filing are not listed on this page. Book a free consultation and we will tell you the fee for your case.
- Covers the full turnover, tax and ITC reconciliation, plus filing.
Why us
Why choose FilingSetu?
Real accountants, a written quote, and a person who knows your file.
Real chartered accountants
Every filing is prepared and reviewed by an ICAI-registered CA.
A written quote, before we start
You know the fee upfront, before any work begins.
A named manager
One point of contact who knows your file end to end.
Handled end to end
From first document to final acknowledgement, we manage every step.
FAQ
GSTR-9C, answered.
Do I need a CA to certify GSTR-9C?
It's now self-certified by the taxpayer, but professional preparation is strongly recommended given the reconciliation complexity.
What if there's a mismatch I can't explain?
We investigate the root cause and document a reasoned explanation as part of the statement.
Above ₹5 crore turnover?
Talk to an Expert about your GSTR-9C — free, no obligation.