GSTR-9 & 9C Filing Guide

How to File GSTR-9: The Comprehensive Workflow

Filing GSTR-9 isn't just data entry; it is an investigation into a whole year of tax behaviors. Here's how to execute it:

1. Step 1: System-Computed GSTR-9 - Download the auto-drafted GSTR-9 from the portal. This is a merge of all your 12 months GSTR-1 and GSTR-3B data. Remember, you CANNOT claim fresh ITC via GSTR-9.
2. Step 2: Table 4 (Outward Supplies) - Reconcile outward tax liability. If you missed declaring sales in 3B, you must add it here and pay tax through DRC-03.
3. Step 3: Table 6 & 8 (ITC Reconciliation) - This is the danger zone. Reconcile ITC claimed in 3B versus the ITC populated in Table 8A (from GSTR-2A). Unmatched ITC is a red flag for future 143(1) notices.
4. Step 4: Table 10 to 14 (Spillover Data) - Input transactions associated with the previous financial year that were declared in the April-November period of the following financial year.
5. Step 5: GSTR-9C Formulation - If turnover > ₹5 Cr, construct the reconciliation statement. Match gross turnover from Audited Financials with GST turnover. Provide un-reconciled variance explanations.