While GSTR-9 reconciles your monthly GST returns against each other, GSTR-9C brings your audited financial accounts into the picture. It explains the differences between the turnover and tax paid in your books and the figures reported in your annual GST return.
Who needs to file GSTR-9C?
Not every business has to file the reconciliation statement. Rule 80(3) of the CGST Rules specifies the threshold. Form GSTR-9C is required for taxpayers with an aggregate turnover exceeding 5 crore rupees during the financial year.
The calculation of 'aggregate turnover' includes all taxable supplies, exempt supplies, exports, and inter-state supplies of persons having the same PAN across India.
Self-certification: You no longer need a Chartered Accountant or Cost Accountant to audit and sign your GSTR-9C. The law changed to allow taxpayers to self-certify the reconciliation statement before uploading.
What goes into the statement
The form has three main reconciliation areas:
- Turnover reconciliation: You start with the gross turnover from your audited profit and loss account. You add or subtract items (like unbilled revenue, trade discounts, or turnover from April to June 2017) to arrive at the turnover reported in GSTR-9.
- Tax paid reconciliation: You map the rate-wise tax liability as per your books against the tax actually paid as per GSTR-9. Any additional liability identified here must be paid in cash through DRC-03.
- Input Tax Credit (ITC) reconciliation: You reconcile the ITC claimed in your audited accounts with the ITC claimed in GSTR-9. You also provide an expense-wise breakup of ITC (e.g., purchases, freight, rent) and declare how much of it is eligible or ineligible.
Worked example: turnover reconciliation
A business has different turnover figures in its books and its GST returns due to unbilled revenue:
| Detail | Amount | GSTR-9C Field |
|---|---|---|
| Turnover per audited financial statements | ₹6,50,00,000 | Table 5A |
| Unbilled revenue at beginning of year | + ₹20,00,000 | Table 5B |
| Unbilled revenue at end of year | - ₹30,00,000 | Table 5H |
| Annual turnover after adjustments | ₹6,40,00,000 | Table 5N |
| Turnover declared in GSTR-9 | ₹6,40,00,000 | Table 5P |
| Unreconciled turnover | ₹0 | Table 5Q |
Because the business correctly adjusted for unbilled revenue that was reported in GST returns in a different period than the books, the unreconciled turnover is zero.
Frequently asked questions
Who is required to file GSTR-9C?
Form GSTR-9C is required for taxpayers with an aggregate turnover exceeding 5 crore rupees during the financial year, as per Rule 80(3).
Does a Chartered Accountant need to sign GSTR-9C?
No. The requirement for CA or CMA certification was removed. Taxpayers now self-certify Form GSTR-9C.
Clear your ITC mismatches before filing
GSTR-9C requires a clean ITC reconciliation. Our tool compares your purchase register against 12 months of GSTR-2B data instantly in your browser to give you the exact differences. Your files are never uploaded to any server.
Last checked: 02 October 2026. Sources: GSTN GSTR-9 Manual.