GSTR-9C is an annual reconciliation statement required for taxpayers whose aggregate turnover exceeds ₹2 crore. It includes an audit report certified by a Chartered Accountant (CA).
Aspect | GSTR-9 | GSTR-9C |
---|---|---|
Purpose | Annual return summarizing GST details | Reconciliation statement for audit purposes |
Applicability | All regular taxpayers | Businesses with turnover exceeding ₹2 crore |
Filing Requirement | Self-prepared and filed | Prepared and certified by a CA |
Reconciliation Focus | Basic reconciliation | Detailed audit and reconciliation |
While GSTR-9 ensures compliance, GSTR-9C provides an additional layer of accuracy by identifying discrepancies through an audit process.
ASK ASSOCIATES assists businesses in filing both GSTR-9 and GSTR-9C, ensuring accurate reconciliation and audit compliance.
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