Step 01
Reconciliation drafted
Tables 5 to 16 of GSTR-9C drafted from audited financial statements vs GSTR-9 vs books for the FY.
GST Compliance | GSTR-9C Reconciliation
GSTR-9C drafted from books. CA reviews, signs off with DSC.
Reconciliation between annual financial statements and the GSTR-9 return, drafted automatically. Variances at the line level. Tax-audit alignment under Section 44AB read with Section 35(5). Multi-tenant CA-firm portal supports review across clients.
How it works
From audited statements to filed 9C.
Step 02
Variances per line
Each reconciliation line shows the books figure, the return figure and the variance. CA reviews each variance with comments.
Step 03
CA-firm portal review
CA-firm partners access GSTR-9C drafts across clients in one portal. Comments and queries flow back to the CFO.
Step 04
DSC sign-off, GSP filing
CA signs off with DSC; filing pushed via authorised GSP. ARN captured.
What the system does
Capability, input, output.
| Capability | Input | Output |
|---|---|---|
| 9C draft from books vs 9 | Audited financials + filed GSTR-9 | Tables 5 to 16 drafted |
| Variance workpaper | Books vs return | Per-line variance with drill-down |
| CA-firm multi-tenant portal | Multiple client GSTINs | Cross-client review with sign-off audit trail |
| GSP filing | DSC-signed 9C | Filed return with ARN |
-
9C draft from books vs 9
- Input
- Audited financials + filed GSTR-9
- Output
- Tables 5 to 16 drafted
-
Variance workpaper
- Input
- Books vs return
- Output
- Per-line variance with drill-down
-
CA-firm multi-tenant portal
- Input
- Multiple client GSTINs
- Output
- Cross-client review with sign-off audit trail
-
GSP filing
- Input
- DSC-signed 9C
- Output
- Filed return with ARN
Compliance + integrations
Reconciliation under Section 35(5).
Required for taxpayers above the prescribed turnover. Reconciliation between the books and the GST return. CA-validated and DSC-signed.
Regulations we work within
-
Section 35(5), CGST Act
Reconciliation statement required where annual turnover exceeds the prescribed threshold.
-
Section 44AB, Income Tax Act
Aligned with the tax-audit framework where applicable.
-
Rule 80(3)
GSTR-9C schema and field formats followed.
Connects to
- GSTN (via GSP) Authorised GSP filing
- Tally Prime Audited books sync
GSTR-9C Reconciliation FAQ
What buyers ask.
Who needs to file GSTR-9C?
Taxpayers with aggregate turnover above the prescribed threshold (₹5 crore from FY 2020-21 onwards) need to file. Self-certification is allowed; the system supports both CA-attested and self-certified flows.
Multiple clients in a CA firm. Single portal?
Yes. The CA-firm portal supports multi-tenant access. Partners review GSTR-9C across clients from one screen, with sign-off audit trail captured per client.
How are turnover differences explained?
The variance workpaper surfaces differences (timing, classification, exemption) at the line level. The CA selects the explanation reason; the explanation auto-drafts to the relevant 9C table.
See last FY's GSTR-9C drafted from your audited books.
Upload your audited financials, free. The 9C reconciliation drafts in minutes with variances highlighted for CA review.