GST Audit and Reconciliation Services Filing GSTR 9-9C
GST audit, GSTR-9C reconciliation and annual return services by Tulshyan & Co., Chartered Accountants in Raipur — accurate, compliant filings.
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Quick Summary
A GST audit today mostly means reconciling your books, GST returns, and financial statements accurately — and filing GSTR-9 and, where applicable, GSTR-9C correctly and on time. The requirement for independent CA/CMA certification of GSTR-9C was removed in 2021; it is now self-certified by the taxpayer, which means the responsibility for getting it right sits squarely with your business. At Tulshyan & Co., we prepare and reconcile these filings carefully, so what you self-certify is actually accurate — reducing the risk of scrutiny notices, tax demands, and interest later.
What is a GST Audit?
"GST audit" today covers two distinct things:
- Annual reconciliation and return filing — matching your books of account against the GST returns filed through the year (GSTR-1, GSTR-3B, GSTR-2B) and reporting differences via GSTR-9 (annual return) and GSTR-9C (reconciliation statement).
- Departmental audit — an examination initiated by GST authorities under Section 65 (general audit) or Section 66 (special audit) of the CGST Act, 2017, which can apply to any registered person regardless of turnover.
The earlier requirement of mandatory GST audit certification by an independent Chartered Accountant or Cost Accountant (under the old Section 35(5)) was withdrawn with effect from 1st August 2021. GSTR-9C is now self-certified by the taxpayer — but self-certification transfers responsibility rather than reducing it.
Who Needs to File GSTR-9 and GSTR-9C?
- GSTR-9 (Annual Return): Mandatory for every registered taxpayer whose aggregate turnover exceeds ₹2 crore in the financial year.
- GSTR-9C (Reconciliation Statement): Mandatory in addition to GSTR-9 once aggregate turnover exceeds ₹5 crore in the financial year — filed per GSTIN, self-certified by the taxpayer, along with a copy of the audited financial statements.
- Due date: Both GSTR-9 and GSTR-9C for a financial year are due by 31st December of the following year, unless extended by government notification.
- Departmental audit under Section 65/66: No turnover threshold applies — GST authorities can select any registered person for audit.
Why GST Reconciliation Matters
- Turnover mismatches trigger notices automatically — the GST department's systems cross-check GSTR-9/9C figures against GSTR-1 and GSTR-3B data, and discrepancies are a common cause of scrutiny.
- Self-certification means real accountability — since 2021, whoever signs GSTR-9C is personally vouching for the reconciliation; there's no independent third-party check unless you build one in.
- Catches ITC gaps early — a proper reconciliation surfaces input tax credit mismatches (often caused by vendors filing late) before they become disputed credits or notices.
- Supports voluntary correction — where reconciliation reveals a genuine shortfall, paying it voluntarily through Form DRC-03 with interest is far cheaper than waiting for the department to find it.
What We Check in a GST Reconciliation
- Turnover reconciliation between audited financial statements and GSTR-9/GSTR-1 figures, with documented reasons for any differences.
- Input Tax Credit (ITC) reconciliation between ITC claimed in returns (GSTR-3B) and ITC reflected in GSTR-2B, including vendor-wise gaps.
- Tax liability reconciliation — output tax paid against output tax actually payable per the books.
- HSN-wise and rate-wise reporting accuracy, including handling of any mid-year GST rate changes.
- E-Commerce Operator supplies — verifying reporting of transactions where tax is paid by the ECO under Section 9(5) of the CGST Act.
- Reverse charge mechanism (RCM) compliance and correct self-invoicing where applicable.
GST Audit vs Statutory Audit — What's the Difference?
- A statutory audit examines your overall financial statements for a true and fair view, under the Companies Act.
- A GST reconciliation/audit focuses narrowly on matching your GST returns to your books and financial statements — a much narrower scope, but one that directly affects your tax exposure and departmental audit risk.
- Both often draw on the same underlying books of account, which is exactly why turnover figures need to tie out consistently across both.
See our Statutory Audit Services page for the broader financial statement audit.
GST Audit & Reconciliation Services by Tulshyan & Co.
Tulshyan & Co., Chartered Accountants in Kamal Vihar, Raipur, prepares GSTR-9 and GSTR-9C reconciliations, supports businesses through departmental GST audits under Sections 65/66, and helps identify and voluntarily correct discrepancies before they turn into notices.
Get in touch with Tulshyan & Co. for GST audit and reconciliation services in Raipur that keep your filings accurate and defensible.
Still Confused?
At Tulshyan & Co., Chartered Accountants, We assure professional review of all the cases and solution to your queries. We are just an email and call away.
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Kamal Vihar (Kaushalya Mata Vihar), Raipur, Chhattisgarh – 492001
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