How to File GSTR-9C Using TallyPrime: A Quick Compliance Guide

Apart from the monthly or quarterly GSTR returns, an annual return also needs to be filed. It’s for the businesses that have an annual turnover of more than INR 5 crore.

Although businesses file GSTR-9 as an annual return, there is still a need for the GSTR-9C form, i.e., a Reconciliation Statement of GSTR-9. It helps in maintaining accurate and transparent records. Until the financial year 2020-21, it was important to get the form GSTR-9C certified by a CA. However, as per the latest updates, it only requires self-certification.

This guide will give you complete details about how to file GSTR-9C using Tally Prime.

Let’s explore.

What is GSTR-9C?

GSTR-9C is like your annual GST check-up. It’s there to make sure the details you’ve filed in your GST returns (like GSTR-1, GSTR-3B, and GSTR-9) line up perfectly with what’s recorded in your audited financial statements. It includes:

• Turnover reconciliation
• Tax paid reconciliation
• Input Tax Credit (ITC) reconciliation
• Reporting of any additional liabilities

Any mismatch must be explained, and if required, additional tax should be paid.

Who Must File GSTR-9C?

As per GST rules, GSTR-9C is mandatory for businesses:

• Registered under GST
• Having an annual aggregate turnover of over INR 5 crore

It must be filed separately for each GSTIN linked to the same PAN.

Exemptions include:

• Foreign airlines meeting certain compliance
• Non-resident suppliers of OIDAR services to unregistered persons
• All taxpayers with less than INR 2 crore turnover (as per the 53rd GST Council meeting)

Due Date for GSTR-9C

The 31st December of the financial year is the last date to file GSTR-9C.

So, for FY 2024-25, the last date is 31st December 2025.

Key Components of GSTR-9C

This form has two main parts:

Part A: Reconciliation Statement

• Turnover reconciliation: Compare turnover as per GSTR-9 with the audited financial statements
• Tax paid reconciliation: Reconcile tax paid at various GST rates
• ITC reconciliation: Compare the ITC claimed in GST vs ITC as per the books

Part B: Self-Certification

A self-declaration has to be done by the taxpayer to confirm that all the data mentioned is correct.

Why Use TallyPrime to File GSTR-9C?

TallyPrime lets you easily extract and prepare data from all your transactions and GST returns. You can verify every transaction that has already been filed monthly or quarterly.

Other benefits:

• It reduces manual errors
• Makes the reconciliation process faster
• Helps you generate the JSON file required to file the return on the GST portal

Filing Process of GSTR-9C With TallyPrime

You can easily follow the steps below for the GSTR-9C filing process:

Step 1: Get Ready Before Filing

You must have the following before you wish to file GSTR-9C:

• GSTIN login credentials
• Filed GSTR-9 return
• Audited financial statements
• Installed & updated TallyPrime software

Step 2: Extract GSTR Data from TallyPrime

You’ll need details from GSTR-1, GSTR-3, and GSTR-9.

a) Get GSTR-1 details:

• Navigate to ‘Gateway of Tally’. Under it, go to ‘Display More Reports’ > ‘Statutory Reports’
• Go to ‘GSTR-1’ under ‘GST Reports’
• Select the annual period, for instance, 01-04-2024 to 31-03-2025
• Resolve exceptions under ‘Uncertain Transactions’
• Press F12 and enable ‘Show Tax types in separate columns’
• Press Alt+E > Select Excel format to export data

b) Get GSTR-3B details:

• Go to ‘GSTR-3B’ under ‘GST Reports’
• Repeat the same process: Set period, resolve exceptions, configure tax columns, export data

c) Get GSTR-9 details:

• Go to ‘GSTR-9’ under ‘GST Reports’
• Now repeat the previous steps to export the data

Step 3: Prepare GSTR-9C

a) Download the GSTR-9C Offline Tool

• From the GST portal’s ‘Downloads’ section.

b) Fill in the reconciliation statement:

• Use exported data from TallyPrime
• Fill tables on turnover reconciliation, tax paid, and ITC reconciliation
• Add justifications for discrepancies, if any

c) Preview & validate:

• Use the ‘Preview’ feature to check data before submission
• Generate the JSON file using the tool

Step 4: Upload & File on GST Portal

• Log in to the GST portal
• Navigate to the GSTR-9C section
• Upload the JSON file

• If the portal shows errors:
• Download the error file
• Correct in the offline tool

Now, create a new JSON file and upload it again.

Step 5: Self-Certify & Submit

• After successful upload and review, file GSTR-9C
• Use either:
• Digital Signature Certificate (DSC)
• Aadhaar-based e-signature

Download the acknowledgment for your records.

Step 6: Pay Additional Liability (If Any)

During reconciliation, if you find extra tax due:

• Use FORM DRC-03 on the GST portal
• Choose ‘Reconciliation Statement’ as the reason
• Pay via electronic cash ledger

Penalties for Late Filing

Delay beyond the due date? Here’s the cost:

• INR 100/day under CGST plus INR 100/day under SGST
• The total of INR 200/day must be paid as a penalty
• The last you have to pay is 0.50% of the total turnover

Final Checklist Before Filing

• File GSTR-9 first
• Match figures in books vs. GST returns
• Review ITC claimed & used
• Identify & pay any additional liability
• Keep proof of submission & acknowledgment

Conclusion

TallyPrime makes the whole process of filing GSTR-9C easier. You just need to retrieve precise and submit the return.

To remain compliant in your business, use the process outlined above: extract, prepare the reconciliation, upload, self-certify, and file.

Be updated and reconcile properly, and end up filing on time to beat the penalty and have a clear GST record!

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