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.
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
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Section 35(5), CGST Act
Reconciliation statement required where annual turnover exceeds the prescribed threshold.
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Section 44AB, Income Tax Act
Aligned with the tax-audit framework where applicable.
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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.