How to Prepare Form GSTR-9CA Comprehensive Guide for FY 2025-26

Purpose of GSTR-9C

GSTR-9C serves as a tool for ensuring accurate self-assessment of GST liabilities.

• Reconciles turnover declared in GSTR-9 with audited financials.

• Identifies discrepancies in tax payments and ITC claims.

• Ensures compliance with GST regulations for high-turnover businesses.

Eligibility Criteria

Not all taxpayers are required to file GSTR-9C.

• Applicable to businesses with turnover above ₹5 crore.

• Mandatory for taxpayers who have filed GSTR-9.

• Exemptions may apply for certain sectors as notified by GST Council.

Filing Deadline

Timely filing of GSTR-9C is crucial to avoid penalties.

• The deadline for filing is 31st December following the end of the financial year.

• Extensions may be granted by the GST Council in exceptional circumstances.

• Late filing attracts a penalty of ₹200 per day (₹100 CGST + ₹100 SGST).

Verification Requirements

GSTR-9C must be verified by a Chartered Accountant or Cost Accountant.

• Verification ensures the accuracy of the reconciliation statement.

• The auditor must certify the correctness of the turnover and tax details.

• A digital signature is required for online submission.

Part-A: Reconciliation Statement

This part involves detailed reconciliation of financial data.

• Part-I: Basic details including FY, GSTIN, and legal name.

• Part II: Reconciliation of turnover with audited financials.

• Part III: Reconciliation of taxes paid as per GSTR-9.

Part-I: Basic Details

Captures essential taxpayer information.

• Includes GSTIN, legal and trade names.

• Indicates if the taxpayer is subject to audit under other laws.

• Requires the financial year for which the statement is prepared.

Part II: Turnover Reconciliation

Aligns turnover figures between GSTR-9 and audited statements.

• Table 5: Reports gross turnover as per audited financials.

• Adjustments for unbilled revenue and advances.

• Includes deemed supplies and credit notes adjustments.

Part III: Taxes Paid Reconciliation

Ensures taxes paid match with declared liabilities.

• Compares tax payments in GSTR-9 with audited accounts.

• Identifies discrepancies in tax rates and amounts.

• Requires explanation for any variances found.

Part IV: ITC Reconciliation

Matches ITC claimed with audited financials.

• Verifies ITC claimed in GSTR-9 against books of accounts.

• Identifies ineligible ITC claimed erroneously.

• Adjustments for ITC reversals and reclaims.

Part V: Additional Liability

Reports any additional tax liabilities due to reconciliation.

• Calculates additional tax payable due to discrepancies.

• Includes interest and penalty calculations if applicable.

• Requires payment of additional liabilities before filing.

Part-B: Verification by Taxpayer

Final verification and certification by the taxpayer.

• Requires digital signature of the taxpayer.

• Confirms accuracy of the reconciliation statement.

• Must be certified by a Chartered Accountant.

Preparation Steps

Gather necessary documents and data for filing.

• Compile audited financial statements and GSTR-9.

• Ensure all reconciliations are completed accurately.

• Prepare the form using the offline tool available on the GST portal.

Using the Offline Tool

The GST portal provides an offline tool for GSTR-9C preparation.

• Download the latest version of the offline tool from the GST portal.

• Input all required data and perform validations.

• Generate the JSON file for upload to the GST portal.

Uploading the Form

Submit the prepared form on the GST portal.

• Log in to the GST portal using your credentials.

• Navigate to the GSTR-9C upload section and upload the JSON file.

• Ensure successful submission and download the acknowledgment.

Verification and Submission

Final verification and digital signing of the form.

• Verify all details before final submission.

• Use a digital signature certificate (DSC) for signing.

• Submit the form and receive confirmation of filing.