Who files what
- GSTR-9 – annual return for regular taxpayers. It is optional for taxpayers with aggregate turnover up to ₹2 crore, as notified.
- GSTR-9C – self-certified reconciliation statement between the audited accounts and the annual return, for taxpayers with aggregate turnover above ₹5 crore.
- GSTR-9A / 4 – composition taxpayers file their own annual return.
The due date is generally 31 December following the financial year, unless extended.
Reconciliations we perform
- Turnover in books against GSTR-1 and GSTR-3B
- Tax paid against tax payable, month by month
- Input tax credit in books against GSTR-3B and GSTR-2B, with reversals
- HSN-wise summary of outward and inward supplies
- Late fee and interest exposure
Corrections
Differences found during reconciliation may need additional tax payment through DRC-03, reversal of credit, or disclosure in the annual return. Some amendments for the year can only be made in returns filed up to the deadline in the law, which is why we recommend starting before the year-end rush.
Frequently asked questions
Can GSTR-9 be revised?
No. Once filed, it cannot be revised, so the reconciliation should be complete before filing.
Does a CA need to certify GSTR-9C?
No. Since 2021 the reconciliation statement is self-certified by the taxpayer, but it still needs careful preparation.
What if I find unpaid tax?
Pay it with interest through DRC-03 and disclose it in the annual return.
This page gives general information about Agar & Co. and its services. It is not an advertisement or solicitation, and it should not be treated as professional advice. Rates, thresholds and due dates change from time to time.