GSTR-9 & GSTR-9C in 2025: Who Files, When to File, and What to Review

Every year, your GST data tells a story. GSTR-9 puts that story in one place. GSTR-9C confirms the story matches your audited financials. Together, they help lenders, buyers, and auditors understand your business in minutes.

For FY 2024–25, plan your filing by 31 December 2025. Work backward from this date. Freeze data on time, build two short reconciliations (sales and ITC), and keep a small set of trackers. This keeps the filing smooth and reviews quick.

You also avoid common pain points when you use one source of truth for numbers, keep vendor credits in good shape, and store export or SEZ documents neatly. The sections below explain exactly how.

What is GSTR-9 and GSTR-9C

What GSTR-9 includes? 

GSTR-9 is split into 6 parts and 19 sections. Everything asked for already exists in your returns and books.

What each part captures

• Part I (Tables 1–3): Basic info (FY, GSTIN, legal details).
• Part II (Tables 4–5): Outward supplies, taxable supplies, zero-rated supplies, exempt/NIL, plus credit/debit notes and amendments made within the same FY.
• Part III (Tables 6–8): ITC availed, reversals, reclaims, and the supplier-reported match view.
• Part IV (Table 9): Tax paid through GSTR-3B(including interest, fee, penalty if any).
• Part V (Tables 10–14): Previous-year transactions declared in the current year (adjustments and amendments).
• Part VI (Tables 15–19): Other information and summaries (including HSN).

Pro tip

Lock one source pack before drafting: books (sales, purchases, trial balance), returns (GSTR-1/3B/2B), and e-systems (e-invoice/e-way bill). Populate GSTR-9 from that pack only.

What GSTR-9C includes?

• Part A – Reconciliation Statement
• Part B – Verification / Self-certification

Audited financials sit at PAN level, while GST reporting happens GSTIN-wise (state/UT). GSTR-9C bridges that gap. It pulls the GSTIN-level turnover, tax, and ITC from the PAN-level audited accounts and reconciles them with GSTR-9.

How Part A is structured 

1. Part I — Basic details
   Financial year, GSTIN, legal and trade name, and whether another law audit also applies.
2. Part II — Reconciliation of Turnover (Books Audited Financial Statement ↔ GSTR-9)
   • Match gross and taxable turnover in GSTR-9 with audited financial statements.
   • Because audited statements are usually at PAN level, create a clean GSTIN-wise split.
   • Adjustment tables 5B–5N are optional; if any adjustments exist, capture them in Table 5O (per Notification 56/2019, 14-Nov-2019).
3. Part III — Reconciliation of Tax Paid
   • Report rate-wise liability as per books and as paid in GSTR-9.
   • Show differences and any additional liability arising from the reconciliation.
4. Part IV — Reconciliation of Input Tax Credit (ITC)
   • Reconcile ITC availed and utilised: audited accounts vs GSTR-9.
   • Map expense heads from books into eligible vs ineligible ITC, after reversals.
   • Tables 12B, 12C, and 14 are optional (Notification 56/2019).
5. Part V — Auditor/Taxpayer’s Recommendation
   • Summarise differences that create additional liability (if any) and provide short reasons.

The statement ends with a signed verification by the taxpayer (self-certification), confirming the reconciliation and disclosures.

Pro tip

Prepare two one-page bridges first, Turnover and ITC. Once those tie out at GSTIN level, Part II to Part IV become straightforward to populate.

Eligibility / Applicability

Aggregate turnover	What to file	Preparations required
Up to ₹2 crore	Follow the year’s GSTR-9 guidance for small taxpayers	Year-end summary and a compact archive pack
Above ₹2 crore up to ₹5 crore	GSTR-9	Turnover & ITC bridges, HSN summary, a small exception list
Above ₹5 crore	GSTR-9 + GSTR-9C	Bridges, a short 9C reconciliation note, certification pack

Common Mistakes and Easy Fixes

1) Tax rate confusion

• Keep one Rate Master for all items and services (5%, 12%, 18%, 28%).
• Link it to invoicing so the same rate appears on every invoice.
• Run a weekly “Top-20 items” rate match report.

2) State totals not matching

• Export e-invoice totals by state and GSTR-1 by state each month.
• Compare the two. For any gap above your threshold, assign an owner and a date.

3) Credit/Debit notes without context

• Maintain a CN/DN register with a one-line reason and a document link.
• Ensure the note appears in GSTR-1 and tax impact flows through GSTR-3B.

4) Zero-rated or exempt supplies without documents handy

• Keep month-wise folders for LUTs, shipping bills, FIRCs, SEZ endorsements.
• Link each zero-rated invoice to its support file.

5) ITC eligibility not tagged

• Add an Eligibility column to the purchase register (Eligible / Ineligible / Blocked).
• Match claims with GSTR-2B. Keep short notes for high-value decisions.

6) Reversals and reclaims in multiple sheets

• Use one running schedule: Date, Invoice, Amount, Reason, Reversed/Reclaimed, Evidence link.
• This schedule totals to GSTR-9 Tables 6–7.

7) Supplier reflection delays in GSTR-2B

• Publish a monthly Vendor Scorecard: Match-Rate % and Days-to-Reflect.
• Share it with procurement and agree on a follow-up cadence.

Late Fee and Penalty For Not Filing GSTR-9

From FY 2022-23 onwards

Aggregate Turnover	Late fee per day	Maximum late fee
Up to ₹5 crore	₹50 (₹25 CGST + ₹25 SGST)	0.04% of turnover in state/UT (0.02% each under CGST & SGST
More than ₹5 crore and less than ₹20 crore	₹100 (₹50 CGST + ₹50 SGST)	0.04% of turnover in state/UT (0.02% each under CGST & SGST)
More than ₹20 crore	₹200 (₹100 CGST + ₹100 SGST)	0.50% of turnover in state/UT (0.25% each under CGST & SGST)

For FYs up to 2021-22

Late fee was ₹100 per day per Act (₹100 CGST + ₹100 SGST = ₹200 per day) capped at 0.25% of turnover in the relevant state/UT per Act. No late fee applied under IGST.

Amnesty (GSTR-9) in 2023

CBIC Notification 07/2023 (31-Mar-2023) granted a waiver of late fee over ₹20,000 (₹10,000 each under CGST and SGST) for delayed GSTR-9 filings for FY 2017-18 to 2021-22, if filed between 1-Apr-2023 and 30-Jun-2023.

Pro tip

Set a soft internal cut-off at least 3 weeks before 31 December to keep GSTR-9 ready and avoid late fees entirely.

Conclusion

Year-end GST filing becomes straightforward when the story comes first and the forms follow. Build the Turnover Bridge and ITC Bridge, keep Rate and HSN masters tight, and maintain short trackers for CN/DN, zero-rated documents, reversals/reclaims, and vendor health. With this setup, GSTR-9 and GSTR-9C present a confident year-end picture that supports growth and quick approvals.

FAQs

1) What does GSTR-9 include?

Sales for the year, ITC availed and reversed, supplier-reported view for ITC, tax already paid in GSTR-3B, year-related adjustments, and an HSN summary.

2) What does GSTR-9C achieve?

It connects audited financial statements to GSTR-9 totals through two short bridges (turnover and ITC) with brief notes for any small difference.

3) What deadline should I plan for?

Plan for 31 December 2025 for FY 2024–25. Lock internal milestones so drafting and review finish earlier.

4) How do I strengthen ITC quality quickly?

Eligibility tags in the purchase register, GSTR-2B matching, a clean reversal/reclaim schedule, and a vendor scorecard.

5) How do I track progress of GSTR 9 as a founder?

A one-page dashboard with four numbers: turnover-bridge completion %, ITC match-rate %, value of open exceptions, and filing-readiness %.