GSTR-9C: the GST reconciliation statement
GSTR-9C is the statement that reconciles your GST annual return (GSTR-9) with your audited annual accounts. This guide covers who files it (the ₹5 crore threshold), what it reconciles, the 31 December due date, and the shift from a CA/CMA audit to self-certification from FY 2020-21. GST is one national framework, so the threshold and rules are the same in every state. Figures checked on October 28, 2026.
What GSTR-9C is
GSTR-9C is a reconciliation statement. It sits on top of GSTR-9 and ties the annual return back to the figures in your audited annual financial statements — turnover, taxable value, tax paid and input tax credit — with a reason for every difference. It is filed per GSTIN, so a business registered in several states files a GSTR-9C for each registration that is covered.
It is not a second return and it does not re-report your supplies. It is a check: does the GST you declared through the year match what your books and audited accounts say you should have declared?
Who must file: the ₹5 crore threshold
GSTR-9C is required where aggregate turnover in the financial year is more than ₹5 crore. Aggregate turnover is the all-India, PAN-level turnover across every GSTIN, including exempt and zero-rated supplies — the same measure used for GSTR-9. Below ₹5 crore, only GSTR-9 may apply (above ₹2 crore), and GSTR-9C does not.
Self-certified, not audited (from FY 2020-21)
GSTR-9C used to carry a certificate from a chartered accountant or cost accountant, backed by a GST audit under section 35(5). That changed: for FY 2020-21 onward, section 35(5) was omitted and section 44 amended, so the taxpayer self-certifies GSTR-9C. There is no longer a separate GST audit by a professional.
- FY 2017-18 to FY 2019-20: CA/CMA certification required.
- FY 2020-21 onward: self-certified by the taxpayer.
Self-certification does not lower the standard — the figures still have to reconcile to the audited accounts, and the taxpayer carries the responsibility that a certifying professional used to share.
What it reconciles
- Turnover in the audited accounts vs turnover declared in GSTR-9.
- Taxable turnover and the tax payable on it vs the tax actually paid.
- Input tax credit availed in GSTR-9 vs ITC in the books.
- The reasons for every un-reconciled difference, with tax paid in cash on any shortfall.
Due date
GSTR-9C is filed with GSTR-9 and shares its due date: 31 December of the year following the financial year (FY 2024-25 → 31 December 2025), subject to any extension the government notifies.
Related
- GSTR-9 annual return — the return GSTR-9C reconciles against.
- GST notices — a mismatch is a common scrutiny trigger.
- HelloBooks for chartered accountants
Frequently asked questions
Who has to file GSTR-9C?
A registered taxpayer whose aggregate turnover in the financial year is more than ₹5 crore. It is filed along with GSTR-9, on the same 31 December due date. Below ₹5 crore, GSTR-9C is not required.
Is a CA or CMA audit still needed for GSTR-9C?
No. From FY 2020-21 the GST audit was removed — section 35(5) was omitted and section 44 amended, so GSTR-9C is now self-certified by the taxpayer rather than certified by a chartered accountant or cost accountant. For FY 2017-18 to FY 2019-20 it did require a CA or CMA certification.
What does GSTR-9C reconcile?
It reconciles the figures in GSTR-9 (the annual return) with your audited annual financial statements: turnover, taxable turnover, tax paid and input tax credit. Where they differ, you explain the reason, and any unreconciled tax is paid in cash. It is a reconciliation statement, not a fresh return.
What is the due date for GSTR-9C?
The same as GSTR-9 — 31 December of the year following the financial year. GSTR-9C for FY 2024-25 is due by 31 December 2025, filed together with GSTR-9.
What happens if the reconciliation shows a mismatch?
You report the difference and the reason for it in GSTR-9C, and pay any additional tax that the reconciliation throws up in cash through form DRC-03. Unexplained gaps between your return, your accounts and the auto-drafted data are a common trigger for a scrutiny notice, so the reconciliation is worth getting right.
More GST guides
GSTR-9: GST Annual Return
Who must file the annual return, the ₹2 crore threshold, the 31 December due date and the turnover-based late fee.
Read guideGST Notices: Types and How to Respond
GSTR-3A, REG-03, ASMT-10, DRC-01A and DRC-01 — what each notice means, where to reply on the portal, and the section 73/74 time limits.
Read guideGST Refunds: RFD-01 Process and Timelines
Which balances are refundable, the two-year time limit, the RFD-01 to RFD-06 workflow, the 90% provisional refund and interest on delay.
Read guideCancel, Revoke or Amend GST Registration
Amend details with REG-14, cancel with REG-16, file the GSTR-10 final return, and revoke an officer-cancelled GSTIN with REG-21.
Read guideSee also the GSTR-1, 3B, 2B & 9 returns guide and the Indian GST basics hub.
Sources
GST is one national framework — these rules are the same in every state and union territory. Every figure on this page is taken from the official sources below; GST rules change often, so verify the current position before you file. This is general information, not tax advice.
- CBIC-GST — cbic-gst.gov.in (Acts, Rules, notifications, circulars)The CGST Act 2017 and CGST Rules 2017 — sections 44 (annual return), 54 & 56 (refunds and interest), 29 & 30 (cancellation and revocation), 73/74/74A (demands) — and the notifications that set thresholds, due dates and late fees.
- CGST (Amendment) — self-certified GSTR-9C from FY 2020-21 (section 35(5) omitted, section 44 amended)Removal of the GST audit / CA-or-CMA certification requirement: GSTR-9C is a self-certified reconciliation statement from FY 2020-21 onward, filed by taxpayers with turnover above ₹5 crore.
- GST Portal — gst.gov.inThe official GSTN portal where every return, refund application (RFD-01), registration change (REG forms) and notice reply is filed and tracked.
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