Glossary
GSTR-9C
GSTR-9C
Goods and Services Tax Return 9C GSTR-9C is a self-certified reconciliation statement matching the gross turnover declared in the GST annual return (GSTR-9) with the audited annual financial statements. It highlights discrepancies between the financial accounts and GST filings, detailing the reasons for any un-reconciled differences.
Where it appears in practice
It is a mandatory compliance requirement for taxpayers with an aggregate annual turnover exceeding ₹5 Crores [VERIFY threshold]. It must be filed alongside GSTR-9 by December 31st [VERIFY deadline] to avoid scrutiny and potential penalties.
A worked example
A company's audited profit and loss account shows a turnover of ₹6 Crores, but GSTR-9 shows ₹5.8 Crores. The company files GSTR-9C to explain the ₹20 Lakhs difference, attributing it to inter-state stock transfers.
Related terms
- GSTR-9
- GST Audit
- Reconciliation Statement
Let the practice handle it
This term sits inside real compliance work — returns, filings, and deadlines. That work is one of the services the practice runs end to end.
GST Annual Return Filing