Compliance Pack
GSTR-9C reconciliation statement
What this means, checked by a CA
If your turnover is above ₹5 crore, you also file GSTR-9C, a statement that ties your audited accounts to your GSTR-9. We reconcile turnover, tax and input tax credit, explain every difference, pay any short tax before filing, and file it self-certified by 31 December.
₹7,999
a year, + 18% GST
- Delivered in 10 working days after audited accounts are final and GSTR-9 is ready
- Due: By 31 December after the financial year (FY 2025-26: 31 December 2026), with or after GSTR-9
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 8 items
Audited balance sheet and P&L
Uploaded as PDF with 9C
Filed GSTR-9 for the year
9C opens only after GSTR-9
PAN-wide turnover of all GSTINs
Tests the ₹5 crore limit
GSTIN-wise trial balance or branch accounts
Turnover per GSTIN for reconciliation
Unbilled revenue and advances workings
Reconciling items in Table 5
ITC ledger and expense-wise ITC
ITC reconciliation tables
DRC-03 challans paid for yearOptional
Tax paid shown correctly
Income tax return turnover figuresOptional
Explain GST vs ITR difference
DiscussionWhat we discuss · 6 items
Was aggregate turnover across all GSTINs on your PAN above ₹5 crore?
Decides if 9C is due for every GSTIN
Are the accounts audited and final, branch-wise?
9C ties to final accounts only
Is GSTR-9 ready and are all monthly returns filed?
9C can be filed only after GSTR-9
Do books show more sales or tax than the returns?
Pay by DRC-03 before filing
Any unbilled revenue, advances, credit notes or deemed supplies?
These are the reconciling items
Is any departmental audit or notice open for the year?
Explanations in 9C must match the reply
FormsForms we file · 5 items
Reconcile turnover per audited accounts to turnover in GSTR-9, GSTIN by GSTIN
Turnover in audited accounts plus or minus unbilled revenue, unadjusted advances, credit notes, deemed supplies and other adjustments equals turnover declared in GSTR-9
Where: Internal. Due: November to December
Reconcile tax payable rate-wise and ITC per books with GSTR-9
Tax on reconciled turnover by rate, minus tax paid in returns, gives short or excess payment; ITC per books vs ITC claimed
Where: Internal. Due: Before filing GSTR-9
Pay any short tax with interest through DRC-03
Short tax × 18 percent a year × days from original due date ÷ 365
Where: https://www.gst.gov.in. Due: Before filing GSTR-9 and 9C
File GSTR-9 for the GSTIN
Where: https://www.gst.gov.in. Due: By 31 December
Prepare GSTR-9C online or in the offline tool, upload audited statements, self-certify and file
Where: https://www.gst.gov.in. Due: By 31 December, after GSTR-9
DeliverablesWhat you get · 3 items
Filed GSTR-9C with ARN
When: By 31 December
Reconciliation workbook with reasons
When: With filing
DRC-03 ARN for any short tax
When: Before filing
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.