--- title: "GST Audit — GSTR-9C Reconciliation Statement" url: https://www.anukram.in/gst-audit.html description: "GSTR-9C reconciliation statement for turnover above ₹5 crore. Reconcile books with GST returns. Avoid ₹200/day penalty. Expert-led filing at ₹2,999." updated: 2026-10-04 source: Anukram, Hyderabad (anukram.in) license: Free to read, quote and cite with a link to anukram.in. General information, not professional advice. --- GST Compliance # GST Audit — GSTR-9C Reconciliation Statement Mandatory reconciliation statement for businesses with aggregate turnover above ₹5 crore. Reconciles audited financial statements with GST returns filed during the year. Anukram price ₹2,999 Others charge ₹5,999 You save ₹3,000 [WhatsApp us →](https://wa.me/919631526999?text=Hi+Anurag,+I+need+GST+Audit+GSTR-9C.) ## Why GSTR-9C Matters A reconciliation statement is more than a compliance checkbox — it protects your business from future GST scrutiny. 01 ### Statutory Requirement Businesses with aggregate turnover above ₹5 crore in a financial year must file GSTR-9C along with GSTR-9. No exemption available. 02 ### ITC Mismatch Detection Reconcile Input Tax Credit claimed in returns against GSTR-2B/2A. Catch mismatches before the department raises a demand notice. 03 ### Turnover Verification Reconcile turnover declared in GST returns against audited books. Unexplained differences attract departmental scrutiny and penalties. 04 ### Avoid Departmental Audit A correctly filed GSTR-9C reduces the chance of a Section 65 departmental audit, which is significantly more disruptive for your business. ## Legal Framework GSTR-9C is mandated under the CGST Act 2017 and must be filed alongside the annual return GSTR-9. **CGST Act 2017, Section 35(5) and Section 44:** Every registered person with aggregate turnover exceeding ₹5 crore must furnish a reconciliation statement in GSTR-9C, duly certified and self-verified, along with the annual return. **Due date:** 31st December of the year following the relevant financial year (e.g., for FY 2024-25, due by 31 December 2025). **GSTR-9C format:** Part A — reconciliation of turnover and tax paid; Part B — reconciliation of ITC. Previously required CA certification; now self-certified by the taxpayer. **Penalty for non-filing:** ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.5% of turnover. ## Filing Process GSTR-9C preparation follows the completion of financial statement audit and GSTR-9 filing. 1 ### Finalize Audited Financial Statements Audited balance sheet and profit & loss account must be ready. GSTR-9C is based on audited figures — not draft accounts. 2 ### Reconcile Turnover — Books vs GST Returns Compare revenue as per audited books against turnover declared in GSTR-1 and GSTR-3B for all 12 months. Account for all differences with reasons. 3 ### Reconcile ITC — Books vs GSTR-2A/2B Match ITC claimed in GSTR-3B against GSTR-2B auto-populated data and books of accounts. Identify unreconciled credits and reversed ITC. 4 ### Identify and Explain Differences Document reasons for each variance — advance receipts, credit notes, exempt supplies, RCM adjustments, etc. — as required in GSTR-9C format. 5 ### File GSTR-9C Along with GSTR-9 GSTR-9C filed on GST portal after GSTR-9 is filed. Self-certified by the taxpayer. Acknowledgement received after successful submission. ## Documents Required Provide these along with your GSTR-9 data for a complete reconciliation. - Audited balance sheet and profit & loss statement for the FY - All monthly GSTR-1 filed during the FY (or annual GSTR-1) - All monthly GSTR-3B filed during the FY - GSTR-2A and GSTR-2B for all months (for ITC reconciliation) - Books of accounts — purchase register, sales register, ledgers - Details of ITC reversed during the year - Details of advances received and tax paid on advances - GST portal login credentials ## Timeline GSTR-9C preparation takes 3–7 working days post-audit. Deadline is 31st December. Step 1 Audit Finalized Day 1–3 Reconciliation Prep Day 3–5 GSTR-9C Drafted 31 Dec Filing Deadline ## Benefits & Risks ### Benefits of Filing GSTR-9C - Fulfil statutory obligation — avoid ₹200/day late filing penalty - Identify ITC mismatches proactively before department notices - Reconcile any GST paid vs collected differences — claim refunds or pay shortfall - Demonstrate transparency to GST department — reduces audit risk - Clean annual compliance record for future government contracts and tenders ### Risks of Non-Compliance - Non-filing penalty: ₹200/day up to 0.5% of annual turnover - Incorrect reconciliation attracts departmental audit u/s 65 of CGST Act - Mismatch between GSTR-9 and GSTR-9C triggers SCN (show cause notice) - Department can demand reversal of ITC if not properly reconciled - Officers may extend scrutiny to previous years if current year has major gaps ## Related Services [GST Annual Return GSTR-9₹1,499](https://www.anukram.in/gst-annual-return.html) [GST Return Filing ₹699/month](https://www.anukram.in/gst-return-filing.html) [ROC Annual Filing ₹1,499](https://www.anukram.in/roc-annual-filing.html) ## Turnover above ₹5 crore? Let's file GSTR-9C. WhatsApp Anurag with your FY details. We'll review your returns and begin the reconciliation immediately. [WhatsApp us → ₹2,999 flat](https://wa.me/919631526999?text=Hi+Anurag,+I+need+GST+Audit+GSTR-9C.) > Anukram professional fee: INR 2,999. Government fees, stamp duty and taxes are extra where applicable. Contact: WhatsApp +91 96315 26999. --- Page: https://www.anukram.in/gst-audit.html Contact: WhatsApp +91 96315 26999 | hello@anukram.in | Hyderabad, Telangana, India