GSTR-9C Explained: Turnover Limit, Due Date, Statement Format & How to Prepare It in Tally Prime (2025 Update)

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Introduction

GSTR-9C is an important annual GST compliance requirement for businesses whose turnover exceeds a specified threshold. It acts as a Reconciliation Statement between the figures reported in GSTR-9 (Annual Return) and the figures as per the audited financial statements of the taxpayer.

Earlier, GSTR-9C required mandatory certification by a CA/CMA, but the process has been simplified in recent years. Still, the reconciliation and reporting requirements remain crucial for businesses, especially during GST audits.

This guide explains what GSTR-9C is, its applicability, due dates, turnover limits, format, and how businesses can prepare & generate GSTR-9C reports using Tally Prime.

1. What Is GSTR-9C?

GSTR-9C is a Reconciliation Statement that compares:

• Data reported in GSTR-9
• With audited Profit & Loss and Balance Sheet

It identifies differences in:

• Turnover
• Tax paid
• Input Tax Credit (ITC)
• Liability
• Adjustments
• Ineligible ITC

This ensures accuracy and compliance in the annual GST filings.

 2. Applicability of GSTR-9C (Who Must File It?)

GSTR-9C is applicable for businesses with:

✔ Annual Aggregate Turnover exceeding ₹5 Crore

(turnover limit as per latest GST notifications)

Such taxpayers must:

• File GSTR-9 (Annual Return)
• File GSTR-9C (Reconciliation Statement)

Taxpayers below ₹5 crore are exempt from filing GSTR-9C but must file GSTR-9 if their turnover is above ₹2 crore (unless exempted for specific years).

 3. Due Date for Filing GSTR-9C

The due date for GSTR-9C is the same as the GSTR-9 due date, typically:

�� 31st December following the end of the financial year

Example:
For FY 2024–25, the GSTR-9C due date will be 31 December 2025, unless extended by the government.

Late filing may attract penalties and compliance notices.

 4. Turnover Limit for GSTR-9C

The turnover limit currently prescribed is:

₹5 crore or more (Annual Aggregate Turnover)

Aggregate turnover includes:

• Taxable supplies
• Exempt supplies
• Exports
• Inter-state sales

This limit is calculated PAN-wise, not GSTIN-wise.

 5. Format of GSTR-9C

The GSTR-9C form has two major parts:

Part A: Reconciliation Statement

Includes comparison of:

1. Turnover declared in financial statements
2. Turnover declared in GST returns
3. Tax paid vs tax payable
4. ITC claimed vs ITC available
5. Reasons for mismatch
6. Additional liability (if any)

Part B: Certification

Earlier, this section had to be certified by a CA or CMA.
Currently, self-certification is allowed for many categories, but businesses still take professional assistance due to the complexity of reconciliation.

6. How to Prepare GSTR-9C in Tally Prime (Step-by-Step Guide)

Tally Prime provides comprehensive tools to help with GSTR-9C preparation through reconciliation, exception reporting, and data validation.

Step 1: Update All Records for the Financial Year

Ensure:

• All sales & purchase vouchers are entered
• Debit/credit notes are updated
• ITC reversal entries are posted
• Books are finalized

Step 2: Open GSTR-9 and Validate Data

In Tally Prime:

Gateway of Tally → Display More Reports → GST Reports → GSTR-9

Tally displays:

• Turnover
• ITC
• Tax liability
• Reconciled and unreconciled data

Fix any mismatches highlighted.

Step 3: Compare Turnover with Audited Statements

Tally helps extract:

• Sales register
• Ledger-wise turnover
• Adjustments required for reconciliation
• Debit/credit note summaries

Use these reports to compare with audited books.

Step 4: Reconcile ITC in Tally Prime

Through:

GST Reports → GSTR-2B Reconciliation

Tally automatically shows:

• Matched invoices
• Missing invoices
• ITC excess/short
• Ineligible ITC

This directly helps in GSTR-9C ITC reporting.

Step 5: Generate Audit-Ready Reports

Useful reports inside Tally:

• Trial Balance
• Profit & Loss
• Balance Sheet
• Stock Summary
• Tax liability reports
• Input/Output tax registers

These support the reconciliation process required in GSTR-9C.

Step 6: Export Final Figures for GSTR-9C

Tally does not generate the official GSTR-9C JSON, but it provides:

• Reconciliation data
• Turnover summary
• ITC summary
• Liability summary
• Adjustments

Use these values to fill:

• GST portal offline utility, or
• Direct online GSTR-9C form

 7. Why Tally Prime Is Ideal for GSTR-9C Preparation

✔ Complete GST data accuracy

✔ Identifies errors and mismatches instantly

✔ Built-in exception reports

✔ Auto-reconciliation tools

✔ Easy comparison features

✔ Reduces manual working

✔ Saves time during GST audit

Tally Prime keeps the entire year’s compliance smooth, making GSTR-9C filing simple and error-free.

FAQs on GSTR-9C Reconciliation & Tally Prime

1. Is GSTR-9C mandatory for all businesses?

No. It is required only if the aggregate turnover exceeds ₹5 crore in a financial year.

2. Can GSTR-9C be filed without a CA?

Self-certification is allowed for certain taxpayers, but many still consult CAs for accuracy.

3. Does Tally Prime generate GSTR-9C automatically?

Tally Prime does not generate the official JSON, but it provides all required reconciliation data, which makes filling GSTR-9C easy.

4. What if there is a mismatch between GSTR-9 and books?

Tally Prime highlights mismatches. Fix them before filing to avoid notices.

5. Can job work and manufacturing entries affect GSTR-9C?

Yes. Wrong classification or missing records can lead to mismatch. Tally helps detect such issues.

6. What happens if GSTR-9C is filed late?

Late filing may attract penalties, interest, or compliance notices.

Conclusion

GSTR-9C is a crucial annual GST compliance document that ensures transparency between your GST returns and audited financial statements. With features like automated reconciliation, detailed reports, mismatch detection, and audit support, Tally Prime becomes an essential tool for seamless GSTR-9C preparation.

With the right workflow in Tally Prime, businesses can file GSTR-9C confidently, accurately, and on time.

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