GST
GSTR-9C triggers scrutiny: how to prepare
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Facts
Yes. Officers often use GSTR-9C to pick cases for scrutiny under Sec 61, especially where differences are unexplained or tax is short paid.
Provisions and law
- Sec 61(1), CGST Act 2017The officer may scrutinise returns and seek an explanation for discrepancies (ASMT-10); if the explanation is accepted, no further action is taken.
- Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
Analysis
Keep the working file with each reconciliation item, the accounts and DRC-03 receipts. If a notice comes, you can reply quickly with exact figures. Typical questions relate to turnover in 26AS or ITR, RCM liability and ITC reversals. A clean, well-documented 9C usually ends scrutiny at the ASMT-11 stage.
Conclusion
- Save a working file with every 9C figure.
- Keep DRC-03 receipts for additional tax.
- Track notices weekly.
- Reply to ASMT-10 with the working file.
A Savvy can do this for you
GSTR-9C reconciliation statement
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