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A Complete Guide to GSTR-9 and GSTR-9C: Annual GST Return and Reconciliation Statement

The Goods and Services Tax (GST) regime, introduced in India in July 2017, revolutionized the indirect tax landscape by creating a unified market and simplifying the tax structure. As part of the GST compliance process, businesses are required to file various returns periodically. Among these, GSTR-9 and GSTR-9C play a crucial role in the annual reconciliation and reporting process. This blog post aims to demystify GSTR-9 and GSTR-9C, explaining their purpose, components, and filing procedures.

Understanding GSTR-9

What is GSTR-9?

GSTR-9 is an annual return that must be filed by all registered taxpayers under GST, except for a few categories such as composition scheme taxpayers, casual taxable persons, input service distributors, non-resident taxable persons, and taxpayers liable to deduct TDS. This return provides a comprehensive summary of all the monthly or quarterly returns filed during the financial year.

Components of GSTR-9

GSTR-9 is divided into six parts, each capturing different aspects of the taxpayer’s annual transactions:

  1. Basic Details: Includes GSTIN, legal name, and trade name of the taxpayer.

  2. Details of Outward and Inward Supplies: Contains a summary of outward supplies (sales) and inward supplies (purchases) declared during the financial year.

  3. Details of ITC (Input Tax Credit): Captures the input tax credit availed, reversed, and net ITC available.

  4. Details of Tax Paid: Summarizes the tax payable and paid, including IGST, CGST, SGST, and cess.

  5. Details of Transactions of Previous FY Declared in Returns of April to September of Current FY or up to Date of Filing of Annual Return of Previous FY Whichever is Earlier: Includes amendments made in the subsequent financial year but related to the previous financial year.

  6. Other Information: Contains details of demands and refunds, HSN-wise summary of inward and outward supplies, and late fees paid or payable.

Filing Process for GSTR-9
  1. Gather Data: Compile all the necessary data from your monthly or quarterly returns filed during the financial year.

  2. Reconcile Information: Ensure that the data matches your books of accounts and other financial statements.

  3. Login to GST Portal: Access the GST portal ( using your credentials.

  4. Select GSTR-9: Navigate to the GSTR-9 form and fill in the required details.

  5. Upload Details: Enter the data accurately and upload the form.

  6. Submit and File: After verifying the details, submit the form and file it. Download the acknowledgment for your records.

Understanding GSTR-9C

What is GSTR-9C?

GSTR-9C is a reconciliation statement that must be filed by taxpayers whose annual turnover exceeds ₹5 crore. This form is essentially an audit report, certified by a Chartered Accountant (CA) or Cost Accountant, reconciling the figures declared in the annual return (GSTR-9) with the audited financial statements of the taxpayer.

Components of GSTR-9C

GSTR-9C is divided into two main parts:

  1. Part A – Reconciliation Statement: This part includes the reconciliation of turnover, tax paid, and ITC claimed in GSTR-9 with the audited financial statements. It captures discrepancies and reasons for differences, if any.

  2. Part B – Certification: This part contains the certification by the CA or Cost Accountant, confirming the accuracy of the information provided and the reconciliation performed.

Filing Process for GSTR-9C
  1. Prepare Financial Statements: Ensure that your financial statements for the financial year are audited.

  2. Compile Data: Gather all necessary data, including GSTR-9 details and audited financial statements.

  3. Engage a CA or Cost Accountant: The reconciliation statement must be certified by a CA or Cost Accountant.

  4. Reconcile Figures: Reconcile the figures reported in GSTR-9 with the audited financial statements.

  5. Prepare GSTR-9C: Fill in the details in the GSTR-9C form based on the reconciliation.

  6. Certification: Have the reconciliation statement certified by the CA or Cost Accountant.

  7. Upload and File: Upload the certified GSTR-9C on the GST portal and file it. Ensure to download the acknowledgment.

Common Challenges and Tips for Filing GSTR-9 and GSTR-9C


  1. Data Reconciliation: Ensuring the figures in GSTR-9 match with the books of accounts and other returns can be challenging.

  2. Complexity: Understanding the intricacies of GSTR-9 and GSTR-9C forms and filling them accurately requires thorough knowledge and attention to detail.

  3. Timely Certification: Coordinating with a CA or Cost Accountant for the certification of GSTR-9C within the stipulated time frame can be challenging.


  1. Maintain Accurate Records: Regularly update and reconcile your accounts to ensure accuracy and avoid last-minute discrepancies.

  2. Use Accounting Software: Leveraging accounting software can simplify the process of data compilation and reconciliation.

  3. Stay Updated: Keep abreast of the latest GST notifications and changes to ensure compliance.

  4. Seek Professional Help: Consider engaging a tax professional to assist with the preparation and filing of GSTR-9 and GSTR-9C.


Filing GSTR-9 and GSTR-9C is a critical aspect of GST compliance for businesses in India. While the process may seem complex, understanding the requirements and following a systematic approach can simplify the task. Regular record-keeping, timely reconciliation, and professional assistance can help ensure accurate and timely filing, keeping your business compliant and free from legal hassles.

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