About GSTR~ 9 C

*About GSTR~ 9 C*

*Provisions related to CGST Act 2017*.

Section 44(2): Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

*Provisions related to CGST Rules, 2017*.

80(3): Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.


i. Return to be prepared by Auditor (Chartered Accountant or Cost Accountant).

ii. Excel tool to be provided for preparation of the return.

iii. Auditor will generate json and handover to taxpayer after attaching DSC, who will upload the same on the portal.

iv. Other documents comprising Profit and Loss statement/ Income and expenditure statement etc. also to be uploaded.

v. Turnover values will be based on GSTR-9 in few tables.

vi. A pdf of such values will be made available to taxpayer. Auditor may have the same from the taxpayer for use in preparing GSTR-9C.

vii. File will be processed on the portal and error, if any will be indicated. Taxpayer will download the file and handover to Auditor who will make correction. File to be uploaded again as it was uploaded originally.

viii. Processed file will be filed by taxpayer.

ix. Download option will be available at draft stage and after filing as well in pdf.

x. Navigation option to make payment will be available which can be made through GST DRC-03.

xi. GSTR-9C can be filed after filing GSTR-9 only.

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