GST
Unreconciled differences and reasons in GSTR-9C
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Facts
GSTR-9C has fields to give reasons for unreconciled differences in turnover and tax. Honest, specific reasons are better than leaving gaps unexplained.
Provisions and law
- 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.
- Sec 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
Analysis
Reasons might include rounding, errors in classifying exempt supplies, or entries posted in the wrong year. If the difference means tax was short paid, pay it with DRC-03. If you cannot explain it, investigate further before filing, as an unexplained gap often becomes a scrutiny point. Keep the working file.
Conclusion
- List each difference with amount.
- Write a specific reason for each.
- Pay tax where the difference is a short payment.
- Keep the working file with the return.
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GSTR-9C reconciliation statement
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