GSTR-9C: reconciliation statement

Who files

Taxpayers with aggregate turnover above ₹5 crore in the financial year. It is self-certified by the taxpayer (no separate CA certification required since 2021).

Due date

Along with GSTR-9, by 31 December after the financial year.

What it reconciles

• Turnover: as per audited financial statements vs GSTR-9, with reasons for differences (unbilled revenue, credit notes, deemed supplies, exports).
• Taxable value and tax paid, rate-wise.
• ITC: as per books vs GSTR-9.
• Additional liability found during reconciliation, paid through DRC-03.

Tips

Keep a working file with every reconciling item and supporting documents. Differences you can't explain often become scrutiny notices later.

Sources

• Central Goods and Services Tax Rules, 2017