what is GSTR-9C and how to file GSTR-9C ?

GSTR-9C is a reconciliation statement under Goods and Services Tax.
It is filed by taxpayers to reconcile the figures reported in the annual return with the financial statements.
In simple words, GSTR-9C compares:
Data reported in GSTR-9
Data in Books of Accounts / Financial Statements
If there is any difference, it must be explained and adjusted in GSTR-9C.
Applicability (Latest Limit)
GSTR-9C must be filed when aggregate turnover exceeds ₹5 Crore in a financial year.
Key Points
It is a reconciliation statement between GST returns and books.
It is self-certified by the taxpayer (CA certification is not mandatory now).
It is filed along with GSTR-9.
Due Date
31 December of the next financial year
Example:
FY 2024-25 → Due date 31 December 2025
How to File GSTR-9C (Step-by-Step Process)
Step 1: Login to GST Portal
Go to the Goods and Services Tax Network portal
Login with GSTIN, Username, and Password.
Step 2: Navigate to Annual Return
Go to:
Services → Returns → Annual Return
Step 3: Select Financial Year
Choose the relevant Financial Year for which you want to file GSTR-9C.
Step 4: Prepare Reconciliation Statement
Fill the following details:
Part-A: Reconciliation Statement
Turnover reconciliation
Tax paid reconciliation
ITC reconciliation
Reasons for differences
Part-B: Certification
Self-certification by taxpayer
Step 5: Upload Supporting Documents
Upload:
Balance Sheet
Profit & Loss Statement
Other reconciliation working
Step 6: Preview and Verify
Check all details carefully.
Step 7: File with DSC / EVC
Submit the return using:
DSC (Digital Signature Certificate) or
EVC (OTP verification)
✅ Simple Example
Particular
Amount
Turnover in Books
₹6 Crore
Turnover in GSTR-9
₹5.9 Crore
Difference
₹10 Lakh
Reason
Unreported invoice / adjustment
This difference must be explained in GSTR-9C.
GSTR-9C is the Reconciliation of GSTR1 GSTR3B and GSTR9 .

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