GSTR-9C: the reconciliation statement for FY 2025-26
For larger taxpayers the annual return has two parts: GSTR-9, the summary of the year’s GST, and GSTR-9C, which reconciles it to the audited financial statements. The second is where unexplained differences surface, so it is worth starting before December.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
GSTR-9C is filed by every registered person whose aggregate turnover for the year exceeds ₹5 crore, together with GSTR-9. Since FY 2020-21 it is self-certified by the taxpayer; a chartered accountant’s certification is no longer required. For FY 2025-26 it is due by 31 December 2026. There is no separate late fee for GSTR-9C: under CBIC Circular 246/03/2025, the GSTR-9 late fee keeps running until the complete annual return, including GSTR-9C, is filed.
GSTR-9 and GSTR-9C side by side
| GSTR-9 | GSTR-9C | |
|---|---|---|
| What it is | Annual return: outward supplies, ITC and tax for the year | Reconciliation of GSTR-9 with the audited financial statements |
| Who files | Mandatory above ₹2 crore turnover; optional below by yearly notification | Aggregate turnover above ₹5 crore |
| Certification | Signed by the taxpayer | Self-certified by the taxpayer since FY 2020-21 |
| Due date for FY 2025-26 | 31 December 2026 | 31 December 2026, filed after GSTR-9 |
| Late fee | Per day, capped by turnover | None separately; GSTR-9’s fee runs until 9C is filed too |
What GSTR-9C reconciles
GSTR-9C takes the figures in the audited financial statements and walks them to the figures in GSTR-9, explaining every difference:
- Turnover: from the audited accounts to the turnover declared in the annual return, adjusting for unbilled revenue, credit notes, deemed supplies and items outside GST.
- Taxable value and tax paid: rate by rate, so a short payment is identified.
- Input tax credit: from the credit booked in the accounts to the credit claimed in the returns.
- Additional liability: any tax found short is declared and paid through DRC-03.
The work is in the reconciliation, not the form: GSTR-1, GSTR-3B, GSTR-2B and the books must already agree, or the differences must be explained. Our GSTR-9 due date guide covers the late-fee caps and a timeline from October.
How to prepare, in order
- Close the books and get the statutory audit signed; 9C reconciles to audited figures.
- Reconcile GSTR-1 and GSTR-3B with the books month by month, and GSTR-2B with the purchase register.
- File GSTR-9, using the reconciliation to fill each table.
- Prepare GSTR-9C from the audited accounts, pay any extra tax through DRC-03 and file it with the authorised signatory’s DSC.
Frequently asked questions
Who has to file GSTR-9C?
Every registered person whose aggregate turnover in the financial year exceeds ₹5 crore, along with GSTR-9.
What is the due date for GSTR-9C for FY 2025-26?
31 December 2026, the same date as GSTR-9.
Does GSTR-9C need certification by a CA?
No. Since FY 2020-21 GSTR-9C is self-certified by the taxpayer. Many businesses still have a CA prepare it because it reconciles to the audited accounts.
Is there a late fee for GSTR-9C?
Not separately. CBIC Circular 246/03/2025 clarifies that the late fee for the annual return runs until the complete return, GSTR-9 and GSTR-9C where required, is filed.
What if GSTR-9C shows tax short paid?
Declare the additional liability in GSTR-9C and pay it, with interest, through Form DRC-03.
Keep this on your desk.
Compliance calendar FY 2026-27 (PDF)
Every MCA, GST, income-tax, PF and ESI due date from April 2026 to March 2027 on one page, with the extended audit dates.
Compliance calendar for Google or Outlook (.ics)
The same dates as calendar reminders: import once and every deadline appears in your calendar.
GSTR-9 Annual Return from ₹2,999, by a CA.
Year-end reconciliation and GSTR-9 filed by a CA.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceTurnover above ₹5 crore?
We reconcile the year, file GSTR-9 and prepare GSTR-9C from your audited accounts, from ₹2,999.
Keep reading.
GSTR-9 Due Date and Who Must File
Due 31 December 2026 for FY 2025-26, who files, who is exempt, and where the reconciliation goes wrong.
Read guide→GuideGSTR-1 and GSTR-3B due dates for FY 2026-27
GSTR-1 on the 11th, GSTR-3B on the 20th, quarterly filers on the 13th and the 22nd or 24th by state: every return date to March 2027, with late fees and interest.
Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.