If your business turnover exceeded ₹5 crore in the financial year, GSTR-9 alone isn’t enough — you also need to file GSTR-9C, a reconciliation statement that matches your GSTR-9 annual return figures against your audited financial statements. Since FY 2020-21 it’s self-certified, so you no longer need a CA or Cost Accountant to sign off on it — but that also means the responsibility for getting the reconciliation right sits squarely with you. Call or WhatsApp us on 70 9232 9232.
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Who needs to file GSTR-9C
Every registered taxpayer whose aggregate turnover in the financial year exceeded ₹5 crore must file GSTR-9C, alongside GSTR-9. The due date runs together with GSTR-9 — 31 December following the end of the financial year.
Self-certified doesn’t mean casual
Before FY 2020-21, GSTR-9C required a Chartered Accountant or Cost Accountant to formally certify it. That mandatory external certification was removed, and now the business itself self-certifies. In practice this shifts risk, not effort — the numbers still need to genuinely reconcile between your GST returns and your books, and any unexplained gap is now something you’re personally answering for, not something a CA’s signature was absorbing on your behalf.
What the reconciliation actually checks
GSTR-9C compares turnover, tax paid, and Input Tax Credit as reported across your GST returns against the same figures in your audited financial statements — and requires you to explain any difference. Common sources of genuine gaps: revenue recognised in your books before GST liability arose (or vice versa), expenses that carry GST but aren’t purely business-related, and ITC reversals that were made correctly in your books but not consistently reflected across every GST return for the year.
What we actually do
- Full reconciliation between your audited financials and your GSTR-9 figures before filing
- Identifying and correctly explaining genuine timing/classification differences
- Filing GSTR-9 and GSTR-9C together, on the same 31 December deadline
- Direct access to your consultant — no call centre
Pricing
GSTR-9C pricing depends on your turnover and how much reconciliation work is involved — call 70 9232 9232 for a fixed quote based on your actual numbers. Fixed, transparent pricing.
Related guides
See our GSTR-9 page and our GST Reconciliation & ITC Mismatch guide.