What is GSTR 9C? Format and Download guide

GSTR 9C is the annual reconciliation statement under GST that certain taxpayers must file to reconcile the details in their annual return (Form GSTR 9) with their audited financial statements for a financial year. It ensures that the turnover, tax liability, and input tax credit (ITC) reported in the GST return align with the figures in the audited accounts. Taxpayers with a higher aggregate turnover must prepare and submit GSTR 9C along with GSTR 9 before the due date. The form helps the tax authorities verify accuracy and consistency in GST reporting for businesses.

What is GSTR 9C?

GSTR 9C is a reconciliation statement filed under the GST law by normal taxpayers (non-composition dealers) whose aggregate turnover exceeds the specified limit (generally ₹5 crore in a financial year). It compares figures from the annual return (GSTR-9) with the taxpayer’s audited financial statements to spot and explain any differences in supplies, tax paid, and input tax credit claimed.

This form used to require auditor certification, but recent rule changes allow self-certification by an authorised person for most years, reducing the procedural burden.

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Format of Form GSTR 9C

GSTR 9C comprises two primary parts:

Part I – Reconciliation Statement
This section reconciles data between the books of accounts (audited financials) and the values reported in Form GSTR 9. It includes turnover, outward supplies, tax liability, ITC, and adjustments, if any.

Part II – Audit Report / Certification
This includes declaration and certification by the authorised signatory or auditor (in applicable cases) confirming that the reconciliation statement has been prepared accurately and that differences have been appropriately explained.

The format is typically prepared using an offline utility downloaded from the GST portal and then uploaded in JSON format on the portal.

Who must file GSTR 9C?

Taxpayers must file GSTR 9C when:

• They are regular GST registrants (not composition scheme dealers).
• Their aggregate turnover in the financial year exceeds the prescribed limit (commonly ₹5 crore).
• They have already filed the annual return (Form GSTR 9) for that year.

If these conditions aren’t met, GSTR 9C isn’t applicable. A foreign airline and certain exempt entities might also be exempt in specific situations.

Due Date for filing GSTR 9C

GSTR 9C is typically filed on or before the due date for annual returns, which is generally 31st December following the end of the financial year. For example, GSTR-9C for FY 2024-25 must be filed by around 31st December 2025, unless extended by official notification.

Failure to file by the due date may lead to penalties under the GST law (e.g., general penalty provisions such as fines), although there is no specific fine amount stated for GSTR 9C itself.

How to download GSTR 9C?

You can download GSTR 9C data and related reports from the GST portal as follows:

Step 1: Login on the GST portal (www.gst.gov.in) using your GST credentials.Step 2: Go to Services → Returns → Annual Return and select the relevant financial year.Step 3: Once the tiles for annual returns appear, you should see the GSTR 9C tile. Click on it.Step 4: Look for an option like “Download GSTR-9C PDF” or “Download GSTR-9C Tables Derived from GSTR-9 and click it to save the file to your computer.Step 5: You can also generate and download the offline utility (Excel-based) from Downloads - Offline Tools -  GSTR-9C Offline Tool if you need to prepare or edit the form.

After downloading, you can review the PDF or Excel to check figures before preparation or audit work.

Using the offline utility

Many taxpayers use the GSTR-9C Offline Utility available at the GST portal to prepare reconciliation details:

1. Download the Offline Tool: Go to Downloads → Offline Tools → GSTR-9C Offline Tool and save the zip file.
2. Extract and Open: Extract the zip and open the offline utility in Excel.
3. Fill Data: Enter reconciliation data table-wise using audited annual accounts and GSTR-9 totals.
4. Preview and Generate JSON: Use the tool to preview the draft PDF and generate a JSON file.
5. Upload on Portal: Login to the GST portal and upload the JSON via Returns - Annual Return under GSTR-9C - Prepare Offline - Upload.
6. Submit: Review and file once all data is confirmed.

Differences with GSTR 9

• GSTR 9: Annual return summarising outward and inward supplies, taxes, credits, etc.
• GSTR 9C: Reconciliation statement that aligns GSTR-9 figures with audited financials to explain discrepancies.

GSTR 9C supplements GSTR 9 by offering audit-level assurance of the data reported.

Conclusion

Form GSTR 9C is a key part of GST compliance for taxpayers with higher turnover, acting as a reconciliation and certification statement linking the annual return with audited accounts. Its format includes reconciliation data and certification details, usually prepared using an offline utility and uploaded to the GST portal after annual return filing. Downloading the form and utility from the portal helps verify and prepare accurate GST reconciliation figures before submission.