GSTR-9C
Definition
A GST reconciliation statement that ties the figures in the annual return (GSTR-9) to the taxpayer's audited financial statements. It applies to taxpayers above a prescribed turnover and is filed on a self-certification basis.
Common questions
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual summary return; GSTR-9C is the reconciliation of that return with the audited accounts. The two are filed together where 9C applies.
Related Terms in India GST
GSTR-10 (Final Return)
The final return filed when a GST registration is cancelled or surrendered. It reports stock held and any tax payable on that stock as on the date registration ends, closing out the taxpayer's GST obligations.
GSTR-2
The inward-supplies return originally envisaged in the GST design, where a buyer would report purchases to match against supplier data. Its filing was suspended, and the system instead relies on the auto-drafted GSTR-2A and GSTR-2B for input credit.
CMP-08
The quarterly statement-cum-challan through which a composition taxpayer in India pays GST on turnover. It replaced the earlier quarterly composition return, with the detailed annual position now reported in GSTR-4.
Input Service Distributor (ISD)
A GST registration used by a head office to receive invoices for common input services and distribute the related input tax credit to the branches or units that actually use them. The ISD does not supply goods or services itself; it only allocates credit.
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