What is GSTR 9C ?

It is an additional form, which is to be filed by those taxpayers whose turnover exceeds Rs 2 crore during financial year.

It is a reconciliation of figures between Annual return and audited financial statements

 

Who has to File GSTR 9C ?

GSTR 9 C must be prepared and certified by Chartered Accountant / CMA.

It is submitted by taxpayer whose account is required to be audited and turnover for particular financial year exceed Rs.2 crore.

Which return to be file mandatory taxpayer whose turnover exceed 2 crore ?

Taxpayer whose turnover exceeds Rs 2 crore first need to file GSTR 9 and then after GSTR 9C form will be active and need to file GSTR 9C too.

 

What is the due date of GSTR 9C ?

The due date of GSTR 9C for the financial year 2017-18 is 31st August 2019.

 

What is the importance of GSTR 9C ?

GSTR 9C is a GST reconciliation statement which prepared & certified by Chartered Accountant / CMA.

Difference details between GST returns & audited report prepared must be reported by the CA with the reason of differences.

Hence the GST authority to verify the correctness of GST returns filed by the taxpayers.

 

Difference between GSTR 9 and GSTR 9C?

GSTR 9 GSTR 9C
It is an Annual Return form It is a Reconciliation statement
It is filed by all registered taxpayers It is filed only if aggregate turnover exceeds Rs 2 crore
Financial statements are not required Financial statements are required
GSTR 9 is to be filed before filing GSTR 9C GSTR 9C follows GSTR 9
It is digitally signed by taxpayer It si digitally signed by CA/CMA

 

What are Different Details in GSTR 9 C ?

GSTR 9C has two major parts.

Part A - Reconciliation Statement

Part B - Certification

Different Parts of GSTR 9C.jpg

 

Part A Consist own 5 parts.
Part I. Basic details
  Basic Details consist GSTIN, Trade Name, Legal Name, Financial Year.
Part II

Reconciliation of turnover declared in audited annual financial statement with turnover declared in annual return (GSTR 9)

Its consist gross and taxable turnover declared in annual return with the audited financial report.

Part III

Reconciliation of tax paid

Its consist GST rate wise reporting tax liability arise as per accounts and paid reported as GSTR 9.

Part IV

Reconciliation of Input Tax Credit (ITC)

Its consist reconciliation of input tax credit availed and utilized by taxpayers as reported in GSTR 9 and reported in GST financial statement.

Part V

Auditor's recommendation of additional liability due to non reconciliation.

Auditor must be report any excess tax liability through GST reconciliation & GST audit or pending for payment by the taxpayer.

 

Part B Certification
Part B (i)

GSTR 9 C certified by the same CA who exercise reconciliation & GST Audit.

It can be also certified by any other CA who did not conduct any audit.

Part B (ii)

The major difference between in both is that in that case when CA did not conduct GST audit & certifying the GSTR 9C, 

must be have based option the books of accounts which audited by another CA.

 

How to Fill GSTR 9C offline ?

  • Log in to GST official website www.gst.gov.in
  • In Services tab click returns
  • In returns tab click Annual Return
  • Select financial year 2017-18 and click search.
  • In annual return GSTR 9 Box click prepare offline.
  • After click prepare offline click download.
  • Click generate Json file to download.
  • After 20 minutes Json file will be generated.
  • Click here to download file 1
  • Json file will be download
  • Copy and paste this Json file in client folder
  • After this extract this Json file.
  • A unzip folder will be create.
  • Now open GSTR 9 offline tool.
  • Click enable editing to remove macros from the GSTR 9 offline tool file.
  • Click open downloaded GSTR 9 A Json file tab to import pre data Json file.
  • After import Json file this message will be display.
  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.