GST Audit & Annual Return Filing (GSTR-9 & GSTR-9C)
GST Annual Return Filing (GSTR-9) and Reconciliation Statement (GSTR-9C) are critical compliance requirements for businesses crossing prescribed turnover thresholds. These returns consolidate all GST transactions for the financial year, ensuring consistency between books of accounts and GST returns, while GSTR-9C serves as a self-certified audit report or CA-certified reconciliation.
We offer comprehensive GST Audit & Annual Return Filing services, ensuring that your GSTR-9 and GSTR-9C filings are accurate, compliant, and reflect true financial positions. We reconcile returns filed throughout the year (GSTR-1, GSTR-3B) with financial statements and GST portal records.
Our audit approach involves detailed verification of Input Tax Credit (ITC) claims, outward supply declarations, tax payments, and vendor compliance. We ensure that discrepancies, if any, are rectified before filing, thus avoiding departmental scrutiny and future liabilities. For businesses exceeding the audit threshold, we also prepare and certify GSTR-9C with thorough cross-verification.
Whether it’s a standard annual return filing or a complex multi-branch reconciliation requiring in-depth audit certification, we provide end-to-end assistance, including representation support in case of queries or notices post-filing. Our structured process ensures that your GST Annual Compliance is robust and audit-ready.
Frequently Asked Questions (FAQs)
GSTR-9 is mandatory for all registered taxpayers except for composition dealers. GSTR-9C (Reconciliation & Audit Report) is required for taxpayers with turnover exceeding ₹5 crores in a financial year.
GSTR-9C is a reconciliation statement that matches figures reported in GST returns with audited financial statements. It must be certified by a Chartered Accountant.
Generally, both GSTR-9 and GSTR-9C are due by 31st December following the end of the financial year, though extensions are sometimes notified by CBIC.
Mismatches are analyzed, rectified through amendments, or explained in the reconciliation report. Unresolved discrepancies may attract scrutiny or audit from GST authorities.
GST
CA. Dhiraj Jain
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