GSTR-9C Reconciliation Statement Cover Letter
Summarise the reconciliation between your audited accounts and the annual return before filing GSTR-9C.
What it is
GSTR-9C is a reconciliation statement between the annual return in GSTR-9 and the audited financial statements, for each GSTIN. Since FY 2020-21 it is self-certified by the taxpayer (earlier it was certified by a Chartered Accountant or Cost Accountant) and is required where aggregate turnover for the year exceeds ₹5 crore. The cover letter summarises turnover per accounts, taxable value per GSTR-9, the main reconciling items and any additional tax paid.
When it is used
- Annual GST compliance for taxpayers with turnover above ₹5 crore.
- Explaining differences between books and returns to auditors or officers.
- Paying additional tax identified during reconciliation.
What the template covers
- Entity name, GSTIN, PAN and address
- Financial year
- Aggregate turnover and turnover for this GSTIN
- Revenue per audited financials and taxable value per GSTR-9
- Key reconciliation items
- Additional tax payable and authorised signatory
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter
Letter Date; Place
Entity
Entity Name; GSTIN; PAN; Address; Financial Year
Turnover
Aggregate Turnover (₹, all GSTINs of PAN); Turnover for this GSTIN (₹)
Reconciliation
Revenue per Audited Financials (₹); Taxable Value per GSTR-9 (₹); Key Reconciliation Items
Additional Liability
Additional Tax Payable (₹, if any)
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
GSTR-9C is filed along with GSTR-9, generally by 31 December after the year, unless extended. Additional tax found payable is paid through Form GST DRC-03. Differences that are not explained can lead to notices. Check the current thresholds and due dates on gst.gov.in.
Generate the GSTR-9C Reconciliation Statement — Cover
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
Is a CA certification needed for GSTR-9C?
Not since FY 2020-21; the statement is self-certified by the taxpayer.
Who must file GSTR-9C?
Registered persons whose aggregate turnover for the year exceeds ₹5 crore.
Is GSTR-9C filed for each GSTIN?
Yes, for each registration, even though the turnover limit is tested on the PAN.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.