Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
What it reconciles
GSTR-9C bridges two views of the same business: the audited books (financial statements) and the GST returns. It explains why the turnover, tax and ITC differ between them — for example year-end credit notes, timing differences, or income not subject to GST. It complements the GSTR-9 annual return.
Who files it
It is required where aggregate turnover exceeds ₹5 crore, filed with GSTR-9. Since the move to self-certification, a chartered accountant’s certificate is no longer mandatory on it, though professionals usually prepare it given the detail. See the turnover limit in detail. Confirm the current threshold.
A worked example
Example: a company with ₹9 crore book turnover files GSTR-9 and 9C; the 9C reconciles a ₹15 lakh gap caused by income recorded in the books but outside GST, and a timing difference in ITC. A clean 9C reduces the chance of a later GST query. Our team can prepare the reconciliation and file it.