Reconciliation statement GSTR-9C explained — table by table
GSTR-9C has two parts: Part A reconciles turnover, tax paid, and input tax credit as reported in GSTR-9 against the taxpayer's audited financial statements, with explanations required for any differences. Part B is the self-certification by the taxpayer, confirming the reconciliation is true and correct — this has replaced separate CA/CMA certification since FY 2020-21.
Part A — reconciliation of turnover
This section starts from the turnover as per the audited financial statements and works through to the turnover as declared in GSTR-9, adjusting for items that create legitimate differences between accounting turnover and GST turnover — such as unbilled revenue, deemed supplies, or advances that are taxable under GST but treated differently in the books. Any residual, unexplained gap here is exactly what draws scrutiny.
Part A — reconciliation of tax paid
This part reconciles the tax payable and tax actually paid as per the books against what's reported in GSTR-9, broken down by tax rate. Discrepancies here often trace back to turnover reconciliation issues from the previous section, or to tax paid through mechanisms (like DRC-03) that need to be captured correctly.
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Talk to a CA →Part A — reconciliation of input tax credit
This section reconciles ITC as per the audited books against ITC availed in GSTR-9, and is typically the most detailed and scrutiny-prone part of the form. It requires explaining differences arising from ITC not claimed, ITC reversed, or ITC availed in a different period than when it was booked in the accounts — see our dedicated guide on ITC reconciliation for the mechanics of getting this right.
Part B — self-certification
Since FY 2020-21, Part B is completed by the taxpayer as a self-certification rather than requiring a separate chartered accountant's or cost accountant's certificate. The taxpayer confirms that the particulars in the reconciliation statement are true and correct to the best of their knowledge.
Common reconciliation gaps to watch for
The most frequent sources of unexplained variance are: revenue recognised in the books under accounting standards but not yet taxable (or vice versa) under GST timing rules, ITC booked in the accounts but not yet reflected in GSTR-2B, and expenses or income that straddle the financial year boundary. Identifying and documenting these upfront, rather than during the reconciliation itself, makes GSTR-9C considerably faster to complete.
What's the difference between GSTR-9 and the reconciliation part of GSTR-9C?
GSTR-9 summarises what was already reported through the year's GSTR-1 and GSTR-3B filings into a single annual statement. GSTR-9C takes those GSTR-9 figures and reconciles them against a separate, independent source — the taxpayer's audited financial statements — surfacing any gaps between what the returns say and what the books show. GSTR-9 is a summary of filings; GSTR-9C is a cross-check against accounts.
This article is for general information only. For your specific situation, consult a practicing CA.
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