GSTR-9C Reconciliation Statement 2026 — Who Must File, Process, CA Certification

GSTR-9C is the GST reconciliation statement that must be filed along with GSTR-9 by taxpayers with turnover above ₹5 crore. It reconciles the annual return with audited financial statements and must be certified by a Chartered Accountant or Cost Accountant.

What is GSTR-9C?

GSTR-9C is a reconciliation statement that compares:

• The figures declared in GSTR-9 (annual return)
• The figures in your audited financial statements (profit and loss account, balance sheet)

Any differences between the two must be explained and additional tax paid if required.

Who Must File GSTR-9C?

GSTR-9C is mandatory for taxpayers with aggregate turnover above ₹5 crore in FY 2025-26.

Note: GSTR-9 (annual return) is mandatory for turnover above ₹2 crore. GSTR-9C is an additional requirement for turnover above ₹5 crore.

Due Date for GSTR-9C

December 31, 2026 (same as GSTR-9)

Both GSTR-9 and GSTR-9C must be filed together.

Structure of GSTR-9C

Part I: Basic Details

• GSTIN, legal name, financial year
• Whether accounts are audited

Part II: Reconciliation of Turnover

Reconcile the turnover declared in GSTR-9 with the turnover in audited accounts:

• Turnover as per audited accounts
• Unbilled revenue
• Unadjusted advances
• Credit notes issued after the financial year
• Trade discounts
• Turnover from exempted/nil-rated supplies

Part III: Reconciliation of Tax Paid

Reconcile tax paid in GSTR-9 with tax payable as per audited accounts:

• Tax payable on reconciled turnover
• Tax already paid in GSTR-9
• Difference (additional tax to be paid)

Part IV: Reconciliation of ITC

Reconcile ITC claimed in GSTR-9 with ITC as per audited accounts:

• ITC as per audited accounts
• ITC claimed in GSTR-9
• Difference (ITC to be reversed or additional ITC to be claimed)

Part V: Auditor's Recommendation

The CA/CMA certifies:

• Whether the reconciliation is correct
• Any additional tax liability identified
• Any ITC to be reversed

CA Certification Requirements

The GSTR-9C must be certified by a Chartered Accountant (CA) or Cost and Management Accountant (CMA) who has audited the accounts.

The auditor must:

• Verify the reconciliation between GSTR-9 and audited accounts
• Identify any discrepancies
• Recommend additional tax payment or ITC reversal
• Sign the GSTR-9C with their membership number

How to File GSTR-9C

1. Complete the audit of accounts for FY 2025-26
2. File GSTR-9 (annual return)
3. Prepare GSTR-9C reconciliation statement
4. Get it certified by your CA/CMA
5. Login to gst.gov.in
6. Go to Services → Returns → Annual Return
7. Select FY 2025-26
8. File GSTR-9C along with GSTR-9

Common Reconciliation Differences

Turnover Differences

• Revenue recognised in books but not reported in GSTR-1 (e.g., advances received)
• Invoices cancelled in books but not in GSTR-1
• Credit notes issued after March 31 for FY 2025-26 transactions

ITC Differences

• ITC claimed in GSTR-3B but not in books
• ITC in books but not claimed in GSTR-3B (missed ITC)
• ITC reversed in books but not in GSTR-3B

Tax Rate Differences

• Wrong GST rate applied on some transactions
• Exempt supplies incorrectly taxed

Penalty for Non-Filing

Same as GSTR-9: ₹200 per day (maximum 0.25% of turnover).

Frequently Asked Questions

Is GSTR-9C mandatory if I have already filed GSTR-9?

Yes, if your turnover exceeds ₹5 crore. GSTR-9C is a separate filing requirement in addition to GSTR-9.

Can I file GSTR-9C without a CA?

No. GSTR-9C must be certified by a CA or CMA. Self-certification is not allowed.

What if GSTR-9C shows additional tax liability?

Pay the additional tax before filing GSTR-9C. The payment is made via DRC-03 (voluntary payment challan).

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