Submit your audit report of GSTR 9C . Get yours prepared and filed by experts of Ebizfiling.com. Prices starts from INR 14999/- only.
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GSTR-9C is a crucial reconciliation statement under GST that every taxpayer with an annual turnover exceeding Rs. 5 crore must file. It ensures that the information in the GST annual return (GSTR-9) matches the audited financial statements of the business. This form needs to be certified by a Chartered Accountant (CA) or Cost Accountant, ensuring compliance with GST laws. Filing GSTR-9C accurately is essential for transparency, tax correctness, and avoiding penalties.
EbizFiling.com is a leading business platform providing comprehensive corporate legal services, including company incorporation, compliance, advisory, and management consultancy, both in India and internationally. The platform offers fast, easy, and affordable GST return filing, TDS return filing, and trademark registration. You can contact with compliance manager at 09643203209 or email info@ebizfiling.com.
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Part A – Basic Details: This section captures general information such as the GSTIN, financial year, legal name, and trade name of the taxpayer. It helps identify the business entity and the period for which the reconciliation is being done.
Part B – Reconciliation of Turnover: This section compares the turnover reported in the audited financial statements with the turnover declared in the annual return (GSTR-9). Any differences in values must be explained along with reasons for adjustments, if any.
Part C – Certification: This section contains the certification by the Chartered Accountant or Cost Accountant. The auditor confirms that the reconciliation has been checked, and the data reported is true and correct as per the audit conducted.
Filing GSTR-9C ensures that businesses comply with GST laws and avoid penalties or legal complications. It verifies that the tax details provided in GSTR-9 match with the audited financial statements.
The reconciliation process helps identify errors or discrepancies in the GST returns. This gives businesses an opportunity to correct mistakes before an audit by tax authorities.
GSTR-9C promotes transparency in a company’s financial reporting. It helps establish trust with stakeholders, including tax authorities and investors, by ensuring accurate and consistent records.
Proper filing and diligent reconciliation help businesses avoid incurring unnecessary penalties, interest charges, or scrutiny from tax authorities due to discrepancies in tax filings.
Timely and accurate filing of GSTR-9C demonstrates a business’s commitment to good financial practices, which can improve its reputation with tax authorities and other stakeholders.
By filing GSTR-9C and certifying its data, businesses reduce the chances of a detailed audit or investigation from the GST department, as form helps confirm that records are accurate.
5 Easy Steps
reminder before the due date
Submit documents
Verification of documents
Preparing the GSTR 9C form
Submitting the form GSTR 9C along with GSTR 9
Step 1 – Prepare Audited Financial Statements: Before filing GSTR-9C, the business must get its financial statements audited by a Chartered Accountant or Cost Accountant. These audited records serve as the basis for comparing figures with GST returns.
Step 2 – Download GSTR-9 from GST Portal: Download the already filed GSTR-9 return from the GST portal. This return includes details of outward and inward supplies, tax liability, and input tax credit, which need to be reconciled with financial records.
Step 3 – Reconcile Data: Reconcile the figures in GSTR-9 with the audited financial statements. Key elements to match include turnover, tax paid, and ITC claimed. Any mismatch should be identified and properly explained.
Step 4 – Prepare GSTR-9C Form: Fill out the GSTR-9C form with reconciled data and mention all necessary adjustments, if any. This includes turnover reconciliation, tax payment reconciliation, and ITC comparison, along with reasons for differences.
Step 5 – CA/Cost Accountant Certification: After verifying all information, a Chartered Accountant or Cost Accountant must certify the form. Their certification confirms that the data in GSTR-9C is accurate and reconciled with audited accounts.
Step 6 – Login to GST Portal: Visit www.gst.gov.in, log in with your credentials, go to the ‘Returns Dashboard,’ and choose the relevant financial year to start uploading the GSTR-9C form.
Step 7 – Upload and File GSTR-9C: Upload the JSON file of the completed GSTR-9C and file it using a Digital Signature Certificate (DSC) of the authorized Chartered Accountant or Cost Accountant. This step officially submits the form to the GST portal.
Step 8 – Acknowledgement: After successful filing, the portal generates an Acknowledgement Reference Number (ARN). This serves as confirmation and proof that the GSTR-9C has been filed for the financial year.
A Compliance Manager will get in touch with you to remind you about your due date of GST Filing and obtain your documents required for filing of form GSTR 9C along with a simple checklist. You need to fill up that checklist and submit along with your documents for processing and verification.
Our expert will verify the documents and prepare the statement of reconciliation i.e. form GSTR 9C by compiling the Annual return filed in form GSTR 9 and Audited FS. Throughout the process your dedicated manager will keep you updated on the process of the submission of GSTR 9C.
We will get your form GSTR 9C reviewed by you before filing. Once you approve and verify all the details filled in form GSTR 9c as correct, we will file your Form GSTR 9C online. Upon successful Filing of Form GSTR 9C, we will email the Acknowledgement receipt of filing form GSTR 9C to your email ID.
GSTR‑9C is a reconciliation statement that compares the figures filed in GSTR‑9 with those in the audited financial statements to ensure accuracy in reporting turnover, tax paid, and input tax credit.
All registered taxpayers under GST with aggregate turnover exceeding ₹5 crore in a financial year are required to file GSTR‑9C as per the latest government guidelines.
No, it is applicable only to regular taxpayers. Composition dealers, TDS/TCS deductors, and non-resident taxpayers are not required to file GSTR‑9C.
It must be filed annually, usually by 31st December following the relevant financial year, unless an extension is notified by the GST department.
No, once GSTR‑9C is submitted, it cannot be revised. Any mistakes must be addressed before filing as revisions are not permitted under GST law.
The primary objective is to reconcile discrepancies between returns filed and actual financial data, ensuring correct tax compliance and reducing chances of evasion or errors.
Only a Chartered Accountant or Cost Accountant can certify GSTR‑9C. The certifier should not be an internal auditor of the same entity to maintain independence.
GSTR‑9C must be filed GSTIN-wise. Each registration that meets the turnover threshold requires a separate filing, even if they belong to the same PAN.
The form comprises two parts: Part A, which includes the reconciliation of data, and Part B, which is the certification from the appointed auditor.
The taxpayer must upload their audited Balance Sheet, Profit & Loss Statement, and any other relevant financial records in PDF format along with the form.
No, GSTR‑9 must be filed first. GSTR‑9C is permitted only after successful filing of the annual return, as both forms are interlinked.
The reconciliation is prepared using an offline utility and signed digitally. It is then uploaded along with supporting documents on the GST portal for final submission.
Non-resident service providers, such as OIDAR businesses and foreign airlines that do not maintain books of accounts in India, are exempt from filing GSTR‑9C.
Government departments or local authorities whose accounts are audited by the Comptroller and Auditor General or a similar auditor are not required to file GSTR‑9C.
Late filing may attract penalties including general fines up to ₹25,000 and other prescribed late fees under applicable GST provisions.
Even if no business is conducted, GSTR‑9C must be filed if the entity’s turnover exceeds the specified limit during the year.
It can be self-certified only if permitted by specific government relaxation; otherwise, it must be digitally signed by a qualified CA or CMA.
Basic figures such as turnover, input tax credit, and tax liability are auto-filled from the GSTR‑9, helping streamline reconciliation for the taxpayer.
The total aggregate turnover for the entire financial year is considered, including any one-time or non-recurring income that pushes the threshold.
Yes, preparation can be done offline using the official tool provided by GSTN, but final submission must be done online through the GST portal.
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Submit your audit report of GSTR 9C . Get yours prepared and filed by experts of Ebizfiling.com. Prices starts from INR 14999/- only.
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