What this screen is for
GSTR-9C is the reconciliation statement and certification that accompanies the annual return. It exists to explain the gap between your audited books and what your returns declared. This screen fetches it from the GST portal for the financial year you select. Alongside the declared amounts and tax breakdowns, it shows a particulars table with the figure as per books, the figure as per returns, and the difference between them.
When to use it
Use it when preparing or reviewing the reconciliation for a year. Any line where books and returns disagree is the point to investigate: the difference has to be explained, not simply carried. An authenticated GST portal session is required to fetch.
What you see on this screen
The header reads GSTR-9C, subtitled "Reconciliation Statement & Certification", with your GSTIN and the financial year in view. A panel explains that the statement reconciles the audited financial statements against the annual return and must be certified by a Chartered Accountant or Cost Accountant.
Three cards: Return Type (Reconciliation Statement), Financial Year and Filing Status.
Four tabs follow.
Reconciliation Summary — three tables as the portal supplies them: Part A: Turnover as per Audited Books vs Returns with Description and Amount; Part A: Tax Paid as per Audited Books vs Returns with Description, IGST, CGST, SGST and Cess; and Part A: ITC as per Audited Books vs Returns in the same shape. Unlabelled lines are numbered Item 1, Item 2 and so on. CA/CMA Certification Details and the raw portal response sit beneath.
Turnover Reconciliation, Tax Reconciliation and ITC Reconciliation each show the same four columns: Particulars, As per Books, As per Returns and Difference. A non-zero difference means the two sources disagree on that line, and the reason needs establishing.
Where the portal returns a shape the screen cannot lay out, it says so and shows the data raw rather than guessing.
Filters and actions
A financial-year selector chooses the year, with Previous and Next stepping between years. Fetch from GST Portal retrieves the statement. An open GST portal session is required; the screen asks for your portal username and the OTP sent to your registered mobile if there is not one.
Status values
The Filing Status card reads Not Filed where the portal has no filing recorded for the year; otherwise it shows the status the portal returns.
Related
- GSTR-9
- Annual Summary Books Vs Return