A taxpayer registered under GST whose aggregate turnover during the financial year exceeds Rs.5 crore must submit GSTR-9C (self-certified reconciliation statement). He shall furnish a copy of audited annual accounts and the annual return in GSTR-9 along with Form GSTR-9C.Key TakeawaysTaxpayers with annual turnover above ₹5 crore must file a self-certified GSTR-9C, along with audited annual accounts and GSTR-9.​The GSTR-9C offline utility works only on Windows 7 or above and Excel 2010 or later, using a desktop or laptop (not mobile).​Download the GSTR-9C offline tool from the GST portal, complete the required tabs, validate sheets, and generate a signed JSON file for upload.​Auditors and taxpayers must reconcile turnover, taxes paid, and ITC using detailed tabs in the Excel utility, correcting errors before submission.​The final signed JSON file, audited accounts, and GSTR-9 must be uploaded on the GST portal; filing is completed using DSC/EVC after preview and validation.Prerequisites for using the Offline Tool for GSTR-9CA taxpayer is required to use:Needs a laptop or desktopTool is compatible with Windows 7 and aboveTool is compatible with Microsoft Excel 2010 & aboveSteps to Download and Open the Offline Tool for GSTR-9CStep 1: Visit the GST portal. Step 2: Navigate to  Downloads > Offline Tools > GSTR-9C Offline Tool.Step 3: Click the download link on the GSTR-9C offline utility page.Step 4: A confirmation message will pop-up. Click on ‘Proceed’.Step 5: The GSTR-9C offline utility will be downloaded in a zip file. Extract the files from the zipped folder to get GSTR_9C_Offline_Utility in excel. Right-click and then click open.Along with the utility, there will be following files as well:Readme: It has installation instructions and prerequisites before installation.

GSTR-9C is a reconciliation statement to be self-certified and filed by certain taxpayers under GST. It needs due verification of the annual GST returns in GSTR-9 with the audited financial statements for a given financial year to report any gaps.Introduction to GSTR-9CGSTR-9C is a reconciliation statement for reconciling values between the annual GSTR-9 of a financial year and the audited financial statements of the taxpayer. Every registered taxpayer whose turnover exceeds Rs.5 crore during a financial year is required to file this reconciliation statement. This ensures correct self-assessment of taxes for a financial year by the applicable taxpayer. The taxpayer shall prepare this statement and later file online or through a facilitation centre along with a copy of the audited financial statements and the GSTR-9 return for the financial year.What are the Sections to be Filled in Form GSTR-9C?GSTR-9C is divided into the following sections:Part-A: Reconciliation StatementThe figures in the audited financial statements are at PAN level. Hence, the turnover, Tax paid and ITC earned on a particular GSTIN (or State/UT) must be pulled out from the audited accounts of the organisation as a whole.The Reconciliation Statement is divided into five parts as follows: Part-I: Basic details: Consists of FY, GSTIN, Legal Name and Trade Name.

Taxpayers with an aggregate annual turnover exceeding Rs.5 crore in the previous financial year must file GSTR-9C via self-certification. Enterprises must ensure to keep the reporting accurate and complete to avoid any scruitiny later on.Pre-Requisites to Prepare and File GSTR-9CTo file the GSTR-9C form, there are a few pre-conditions that have to be fulfilled-The taxpayer must have a valid GSTIN and must be registered under GST.The login credentials of the taxpayer (Username and password) must be valid.The taxpayer should have filed Form GSTR-9 (Annual Return) for that financial year.The taxpayer’s business must have an aggregate turnover exceeding Rs.5 crore.Steps to Generate form GSTR-9C JSON File from the Offline Utility?The taxpayer will have to perform steps both offline as well as on the GST portal-Step 1: Log in to the GST portal and download the GSTR-9 form.Step 2: Next, download the GSTR-9C tables derived from GSTR-9.Step 3: The GSTR-9C Offline Tool must also be downloaded. This may be done from the downloads tab by selecting “Offline Tools”, and then selecting “GSTR-9C Offline Tool”.Step 4: With the help of the GSTR-9C Offline Tool, the following steps may be done to prepare the GSTR-9C:-Open the GSTR Offline Utility Worksheet and then feed in the relevant data into the tables on the worksheet.To then view the draft version of Form GSTR-9C, the preview PDF file has to be generated.Once this is done, the JSON file can be generated.How to Upload the GSTR-9C JSON File on the GST Portal?In order to upload the JSON file that was generated-Step 1: The taxpayer will need to login to the GST portal using the GSTR-9C Offline Utility. Step 2: Once the login is successful, the taxpayer shall select “Annual Return” under ‘Returns’ tab, select the appropriate financial year and then click on search.Once the page loads, select the option “Prepare Offline” and then click on the “Upload” button available.Step 3: User can make any edits/changes in the GSTR-9C form before clicking on the “Proceed to File” button. Whenever users make changes, they must re-generate the JSON file and again upload the same through the GSTR-9C offline utility.Note: If the JSON file displays errors during the upload, the taxpayer can download the Error Report, make the necessary corrections and then upload the updated JSON file.Steps to File the form GSTR-9C on the GST PortalStep 1: Once the generated JSON file is uploaded on the GST portal, the user may then proceed towards adding the financial statements such as the balance sheet, profit and loss statement and other necessary documents after the necessary verification.Step 2: The documents to be uploaded must be uploaded in PDF format. The file size limit is 5 MB per file and a maximum of 2 files can be uploaded in each section.Step 3: At the time of uploading the necessary documents, the “SAVE” button must be clicked on after the upload of each document which shows the status as “Processed”.

Form GSTR-9 is an annual return to be filed by all registered taxpayers under the GST law, with a few exemptions. A taxpayer shall report all outward supplies, inward supplies, taxes paid, refund claimed, demands raised and ITC availed and utilised in Form GSTR-9. GSTR-1 and GSTR-3B should be filed before filing the annual return for the financial year.How to Fill Table 6: Details of ITC Availed during the Financial YearTip: Refer to our checklist and best practices for ITC reporting in the GSTR-9 return for FY 2024-25. Here is a list of optional tables in the GSTR-9.Table 6NameDetailsATotal amount of Input tax credit availed through Form GSTR-3B.The details of ITC availed through Table 4A of GSTR-3B are auto-populated in this Table and the same is non-editable.A1ITC of preceding financial year availed in the financial year (which is included in6A above) other than ITC reclaimed under CGST Rules 37 and 37ADeclare ITC belonging to FY 2023-24, but availed throughGSTR-3B of April to October 2024 filed till 30th November 2024 for which annual return is furnished and included in auto-populated values in Table-6A above.Table 6A1 of GSTR-9 for FY 2024-25 capture the ITC ofpreceding FY 2023-24 claimed by the recipient in thecurrent FY 2024-25 till the specified time period and it isalso included in Table 6A of GSTR 9 for FY 2024-25. But, any ITC pertaining to FY 2023-24 or any other preceding financial years, which has been reclaimed during current FY 2024-25 on account of rule 37/37A will not be reported in Table 6A1 of GSTR-9. A2Net ITC of the financial year =(A-A1)]The amount calculated in Table 6A2 (6A minus6A1) is the ITC pertaining to current FY 2024-25 whichneed to be bifurcated between 6B to 6H. BInward Supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)This Table requires categorisation of ITC claimed on all inward supplies other than imports and those subject to reverse charge but includes services received from SEZ into Inputs, Capital goods and Services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.Note: The taxpayer must report the breakup of ITC as capital goods but has the option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only.C & DInward Supplies liable to reverse charge on which tax is paid and ITC availed 6C: Received from unregistered persons (other than import of services)6D: Received from registered personsThe aggregate value of input tax credit on all inward supplies liable to reverse charge should be reported in these Tables. 6C: Supplies received from unregistered persons (other than import of services)6D: Supplies received from registered persons Note:The ITC should be further classified into input, input services, and capital goods.Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.The taxpayer shall have an option to either report Table 6C and 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.EImport of goods (including supplies from SEZ)The aggregate value of ITC availed on all imports from outside India/SEZ units should be reported in this Table. Note:Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.If the supply of goods is made by SEZ to a DTA without a bill of entry then it is considered as a normal transaction and is not reported in this Table. The ITC should be further classified into inputs and capital goods.FImport of services (excluding inward supplies from SEZs)The aggregate value of ITC availed on all import services from outside India should be reported in this Table. Note: The place of supply of service should be within India for a transaction to qualify as an import of service.Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.GInput Tax credit received from ISDThe aggregate value of ITC availed on invoices raised by ISD should be reported in this Table. Note: Details can be populated from Table 4(A)(4) of GSTR-3B.HAmount of ITC reclaimedThe aggregate value of ITC which was availed, reversed and reclaimed during the same financial year should be reported in this tableISub-total (B to H above)It is a sub-total of 6B to 6H (auto-filled).JDifference (I – A above)It is calculated as a difference between rows I and A.

GSTR-9 is an annual GST return return filed by 31st December of the year following the particular financial year. GSTR-9 return contains sales, purchases and GST charged and paid on the same during the financial year. Registered taxpayers under GST must file GSTR-9 if their annual turnover limit exceeds Rs. 2 crores.As a finance leader and professional, you must have known that filing GSTR-9 is more than just consolidating GSTR-1, GSTR-2B and GSTR-3B filed during a financial year. It involves rigorous reconciliations and any short paid tax or excess tax credit claims must be settled with the government.

GSTR-9 is an annual return to be filed by all registered taxpayers under GST except a handful. It is an annual compilation of outward supplies, inward supplies, tax liability and input tax credit availed during a financial year. It is due to be filed by 31st December of the year following the particular financial year. For the first two financial years, the annual return filing has been extended several times.Latest UpdatesAdvisory – 16 October 2025GSTR‑9/9C for FY 2024‑25 has been enabled for filing, and a consolidated FAQ document has been released to help taxpayers correctly understand and report values in various tables of GSTR‑9/9C. Advisory – 4 December 2025An additional FAQ document dated 04‑12‑2025 has been issued based on feedback from multiple channels to further clarify reporting in key tables of GSTR‑9/9C, especially around ITC and related disclosures. FAQs on GSTR‑9 and GSTR‑9C for FY 2024‑25Core enablement and auto-populationQ1. When will my GSTR‑9/9C for FY 2024‑25 be enabled?GSTR‑9/9C for FY 2024‑25 gets enabled automatically once all due GSTR‑1 and GSTR‑3B for FY 2024‑25 are filed.​Q2.

Any person making the taxable intra-state supply of goods/services with an annual aggregate turnover of more than Rs 20 lakh (Rs 40 or Rs 10 lakh, as may vary depending upon the supply and state/UT) or undertaking inter-state supply (without any threshold limited) are mandatorily required to obtain GST registration.GST registration number or GST identification Number (GSTIN) is a unique 15-digit number provided by the tax authorities to monitor tax payments and compliances of the registered person. Businesses need different sets of documents depending upon the constitution of the business or the type of GST registration that they wish to obtain.Latest Update17th April 2025The CBIC issued instructions to its GST officers in Central Tax Instruction No. 03/2025-GST. It outlines instructions for processing the GST registration applications, emphasising compliance with the document lists, avoiding unwarranted queries and ensuring timely approvals. It also includes guidelines to verify place of business, and physical verification process.12th February 2025The GSTN has released an advisory regarding new Aadhaar and biometric authentication requirements for GST Registration.

We often mention a single tax rate while calculating or discussing Goods and Services Tax (GST) on any commodity or service. However, it is not a monolithic tax structure. There are 3 layers of indirect taxation under GST based on the place of supply of goods and services. These are Central GST (CGST), State GST (SGST) and Integrated GST (IGST).This article discusses everything you must know about IGST.What is IGST?The full form of the IGST is Integrated Goods and Services Tax. IGST is a goods and services tax that is levied and collected on the supply of goods and services from one state to another within India.

The finance teams have to run multiple reconciliations before filing the annual GST returns. Due to the volume and complexity of the new tables in GSTR-9/9C, finance teams can not rely on manual, spreadsheet-based processes. They should opt for automation, granular reconciliation, and timely data correction.Key TakeawaysList of 10 must reconciliations to be done before filing annual GST returns.What should be the ideal outcome from the GSTR-9 reconciliations.A pre-filing GSTR-9/9C checklist along with the critical timelines.Why accurate GSTR-9/9C filings gives businesses the strategic financial advantage.Strategic Path to Accurate Annual GST Return FilingThe following 10 reconciliations are non-negotiable and must be completed, documented, and signed-off before the filing deadline.SL NoName of the reconciliationWhat to reconcileIdeal outcomeRoot cause for difference1.Annual turnoverAudited Financial Statements (AFS) vs. GSTR-9 (Table 5A)Zero differenceVariance greater than ₹5 Lakh.2.Outward tax liabilityBooks liability vs. GSTR-3B tax paidLiability = Tax paidUnaccounted payments or short payment interest risk.3.Outward suppliesGSTR-1 turnover vs.

e invoice verification app, released by the NIC, allows users to verify the authenticity of an e-invoice based on the QR code appearing on it. A QR code is a two-dimensional Quick Response code in a machine-readable format. It is mandatory that the signed QR code appears on all e-invoices to provide simplified access to eligible GST invoices. Read on to know more about the QR code verification App and how to verify e-invoice.  @media (max- 767px){.protip {flex-direction: column !important;}.item2 {padding-left: 20px;padding-right: 20px;}}.protip {display: flex;flex-direction: row;flex-wrap: nowrap; 10px;padding: 20px 0px;border: 1px solid #ccc;background-color: #c4eaff;}.item {display: flex;justify-content: center;flex: 0 1 auto; 2%;padding-right: 2%;padding-left: 2%;align-self: center;}.item2 {flex: 1 1 auto;padding-right: 20px;}Why Do we Need To Add A QR Code?The e-Invoicing system requires applicable taxpayers to upload certain types of tax invoices on the e-invoice portal or IRP, such as NIC or Clear IRP, for verification and authentication. The IRP verifies the invoice details once those are uploaded, digitally signs the invoice and shares it back as e-invoice alongwith the Invoice Reference Number (IRN) and a signed QR code.Further, the taxpayer must compulsorily include/print the received QR code on the e-invoice while sharing it with the buyer.