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GSTR-9C reconciles turnover as per the financial statements of the year with GSTR-9. Use audited statements where your entity is audited, and final accounts otherwise.
GST
Financial statements needed for GSTR-9C
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Provisions
Rule 80(3), CGST Rules 2017; Sec 35(1), CGST Act 2017
Analysis
Companies have audited accounts under company law, and many businesses have tax audit under income tax. Finalise the accounts before 9C, otherwise you may need to explain later changes. If audit is delayed, file on time with the best final figures and keep a note. Mismatches between filed 9C and final audited accounts can attract questions.
Close
- Finalise the year's financial statements.
- Use audited figures where audit applies.
- Reconcile with GSTR-9.
- Keep a note of any later audit changes.
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