GST Audit Report — Form GSTR-9C Reconciliation Template

Reconciliation between audited annual financial statements and Form GSTR-9, covering turnover, taxable turnover, tax payable, and ITC. The internal reconciliation document that supports your GSTR-9C self-certification.

Free · ICAI AASB (June 2023)

Updated 28 May 2026

Statutory basis

Section 44, CGST Act 2017

Rule

Rule 80, CGST Rules 2017

Applicable

Aggregate turnover > ₹5 cr (now self-certified)

Due date

31 December (following FY)

Your firm — letterhead

Appears at the top of the document as the audit firm letterhead.

Audit firm name

Audit firm address

Used as the letterhead block.

Engagement partner

ICAI membership no.

Firm registration no.(optional)

Engagement details

The client and period this document is for.

Registered person / entity name

GSTIN

PAN

Financial year ended

Date of report

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GST Audit Report — Form GSTR-9C Reconciliation Template

29 May 2026

GST RECONCILIATION REPORT (FORM GSTR-9C)

Registered person: {{client_name}}

GSTIN: {{gst_no}}

PAN: {{client_pan}}

Financial year ended: {{period_end}}

Date of report: 29 May 2026

This report sets out the reconciliation between the audited annual financial statements and the figures reported in the annual return in Form GSTR-9, as required by Section 44 of the CGST Act 2017 read with Rule 80 of the CGST Rules 2017, for the financial year ended {{period_end}}.

PART A — Reconciliation of Turnover

5. Reconciliation of Gross Turnover

Particulars	Amount (₹)
A. Turnover (including exports) as per audited financial statements for the State / UT
B. Unbilled revenue at the beginning of FY (added to A)
C. Unadjusted advances at the end of FY (added to A)
D. Deemed supplies under Schedule I (added)
E. Credit notes issued after end of FY but reflected in the annual return (reduced)
F. Trade discounts accounted for in audited annual FS but not permissible under GST (added)
G. Turnover from April to June 2017 (reduced — for transition year)
H. Unbilled revenue at the end of FY (reduced)
I. Unadjusted advances at the beginning of FY (reduced)
J. Credit notes accounted for in audited FS but not permissible under GST (added)
K. Adjustments on account of supply of goods by SEZ units to DTA units (reduced)
L. Turnover for the period under composition scheme (reduced)
M. Any other adjustments (add/reduce — describe)
N. Annual turnover after the above adjustments (Section 5N = ΣΣ above)
O. Turnover as declared in Annual Return (GSTR-9)
P. Un-reconciled turnover (N – O)

6. Reasons for Un-Reconciled Difference in Turnover

Reason 1: ____________________________________________

Reason 2: ____________________________________________

Reason 3: ____________________________________________

7. Reconciliation of Taxable Turnover

Particulars	Amount (₹)
A. Annual turnover after adjustments (from 5N above)
B. Value of exempted, nil-rated, non-GST supplies, no-supply turnover
C. Zero-rated supplies without payment of tax
D. Supplies on which tax is to be paid by recipient on reverse charge basis
E. Taxable turnover as per adjustments above (A – B – C – D)
F. Taxable turnover as per liability declared in Annual Return (GSTR-9)
G. Un-reconciled taxable turnover (E – F)

PART B — Reconciliation of Tax Paid

9. Reconciliation of Rate-wise Liability and Amount Payable Thereon

Rate	Taxable Value	Central Tax	State / UT Tax	IGST	Cess
5%
12%
18%
28%
3% / 0.25% (special)
Interest, late fee, penalty
Total amount payable on RCM basis
Total payable as per audited accounts (A)
Total payable as per GSTR-9 (B)
Un-reconciled tax payment (A – B)

PART C — Reconciliation of Input Tax Credit (ITC)

12. Reconciliation of Net ITC

Particulars	Amount (₹)
A. ITC availed as per audited annual financial statements for the State / UT
B. ITC booked in earlier FYs but claimed in current FY (added)
C. ITC booked in current FY to be claimed in subsequent FYs (reduced)
D. ITC availed as per audited financial statements / books (A + B – C)
E. ITC declared in Annual Return (GSTR-9)
F. Un-reconciled ITC (D – E)

14. Reconciliation of ITC Declared in Annual Return with ITC Availed on Expenses

Expense Head	Total Amount in P&L	ITC Availed (₹)
Purchases
Freight / carriage
Power and fuel
Imported goods (including from SEZ)
Rent and insurance
Goods lost, stolen, destroyed, written off or distributed as gift / sample
Royalties
Employees' cost (salary, allowances, etc.)
Conveyance charges
Bank charges
Entertainment charges
Stationery expenses (including printing charges)
Repair and maintenance
Other miscellaneous expenses
Capital goods
Total amount of eligible ITC availed
ITC claimed in Annual Return (GSTR-9)
Un-reconciled ITC

PART D — Auditor's Recommendations on Additional Liability

Based on the reconciliation in Parts A through C above, any additional liability — central tax, state tax, IGST, cess, interest, late fee — required to be paid by the registered person on account of un-reconciled items is to be discharged through Form GST DRC-03 and reported in the annual return.

Particulars	Tax Payable (₹)
Central Tax
State / UT Tax
IGST
Cess
Interest
Late fee
Penalty
Total

Auditor's Conclusion

We have reconciled the audited annual financial statements with the figures reported in Form GSTR-9 for the financial year ended {{period_end}} as set out above. The reconciliation has been prepared on the basis of the information and explanations made available to us and the books of account maintained by the registered person.

Observations / qualifications, if any: ____________________________________________

For {{firm_name}}

Chartered Accountants

Firm Registration No.: {{firm_registration_no}}

_______________________________

Partner

Membership No.: {{icai_membership_no}}

UDIN: ____________________

Place: ____________________

Date: 29 May 2026

Free · Email required once · Firm data stays in your browser

What’s inside

An excerpt from the template.

GST RECONCILIATION REPORT (FORM GSTR-9C)

PART A — Reconciliation of Turnover

5. Reconciliation of Gross Turnover

↑ Excerpt only — the full template is what you download as Word

About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, no email gate, nothing stored. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Is GSTR-9C still required to be certified by a CA?

No. With effect from FY 2020-21 onwards, the requirement of CA certification was removed. Form GSTR-9C is now self-certified by the registered person where aggregate turnover exceeds ₹5 crore in the financial year. However, the reconciliation work itself still requires professional expertise, and most large taxpayers continue to engage CAs for the underlying reconciliation — which this template supports.

When is Form GSTR-9C required to be filed?

Section 44 of the CGST Act 2017 read with Rule 80 of the CGST Rules requires Form GSTR-9 (annual return) and GSTR-9C (reconciliation statement) to be filed by 31 December of the year following the relevant financial year. For FY 2025-26, the due date is 31 December 2026.

What does GSTR-9C reconcile?

GSTR-9C reconciles the turnover, taxable turnover, tax paid, and input tax credit declared in Form GSTR-9 (annual return) with the figures in the registered person's audited annual financial statements. The reconciliation surfaces differences — un-billed revenue, advances, schedule-I deemed supplies, credit notes, ITC timing — and identifies any additional tax liability to be discharged via Form GST DRC-03.

What if the reconciliation shows additional liability?

Any un-reconciled tax payable identified in the reconciliation must be discharged through Form GST DRC-03 (voluntary payment) before filing GSTR-9C. The auditor's recommendation in Part D of the reconciliation should clearly quantify the central tax, state tax, IGST, cess, interest and late fee payable.

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