Practice Brief • Goods & Services Tax (GST)
GST Audit & Annual Returns (GSTR-9 & 9C)
Annual statutory GSTR-9 returns and GSTR-9C reconciliation statements certified by Chartered Accountant.
Turnaround: 5 - 7 business days per GSTIN
Practice Lead: CA. R.A. Dhoot & Indirect Tax Practice Team
Practice Methodology & Regulatory Scope
GSTR-9 and GSTR-9C represent the annual statutory reconciliation required by GST authorities. Discrepancies between audited balance sheets and filed GST returns lead directly to Section 73/74 scrutiny notices. We perform meticulous analytical reconciliation across all tax heads.
Governing Statutory Acts & Guidelines
Section 35(5) & Section 44 of CGST Act
Rule 80 of CGST Rules
CBIC Audit Circulars
Tangible Client Deliverables
1
Preparation and filing of GSTR-9 Annual Return with Table 6, 7, 8 reconciliation2
Form GSTR-9C Reconciliation Statement preparation and CA verification3
Turnover reconciliation between Audited Financial Statements and GST portals4
Identification of unclaimed eligible ITC and payment of differential tax via DRC-035
Verification of HSN summary data and reverse charge mechanism (RCM) liabilitiesMeasurable Enterprise Safeguards
Avoidance of ₹200/day late fees and statutory notices
Peace of mind with reconciled annual books and tax ledgers
Pre-emptive correction of errors before departmental audit inspections
Statutory Practice FAQs
Q: Who is required to file GSTR-9 and GSTR-9C?
A: GSTR-9 is mandatory for regular taxpayers with annual turnover exceeding ₹2 Crores. GSTR-9C (reconciliation statement) is mandatory for taxpayers whose aggregate turnover exceeds ₹5 Crores in a financial year.
Partner Consultation
Engage Practice Partner
Schedule an in-person chambers discussion or encrypted virtual conference with our senior practice leader.
Designated Partner Lead:
CA. R.A. Dhoot & Indirect Tax Practice Team
ICAI Fellow Chartered Accountant
Strict client confidentiality maintained under ICAI Code of Ethics.