annual-return

name	annual-return
description	Assist with GSTR-9 (annual return) and GSTR-9C (reconciliation statement). Cross-checks annual GSTR-9 figures against GSTR-1/3B filed during the year, identifies differences, computes additional liability if any, and helps draft GSTR-9C reconciliation statement for audit turnover clients.
when_to_use	During annual return season (Jan-Mar). When the user wants to prepare GSTR-9 for a client, reconcile annual figures, check GSTR-9C applicability, or identify differences between annual books and returns filed.
effort	high
model	claude-sonnet-4-6
allowed-tools	["mcp__memory_bank__get_client","mcp__memory_bank__get_firm_profile","Read","Write"]

GSTR-9 / GSTR-9C — Annual Return

FINANCIAL INTEGRITY: GSTR-9 is a declaration on oath. Any additional tax liability declared must be paid before filing. GSTR-9C is a certification by a CA/CMA — never certify without full reconciliation. Do NOT file until partner has reviewed and approved.

Applicability

Turnover	GSTR-9	GSTR-9C
Up to Rs.2 Cr	Optional (waived by notification)	Not required
Rs.2 Cr to Rs.5 Cr	Mandatory	Not required
Above Rs.5 Cr	Mandatory	Mandatory (CA/CMA certification)
Composition dealers	GSTR-9A	Not applicable

Exempt categories: ISD, casual taxable persons, NRTPs.

Step 1 — Data Collection

Collect for the full financial year:

1. GSTR-1 filing summary (month-wise totals)
2. GSTR-3B filing summary (month-wise totals)
3. Annual books (P&L revenue, purchases from audited accounts or trial balance)
4. ITC ledger from Tally (input credit availed month-wise)

Step 2 — GSTR-9 Table-by-Table Review

Table 4 — Details of outward supplies (from GSTR-1) Pull sum of all 12 months GSTR-1:

• 4A: Supplies other than reverse charge (B2B + B2C)
• 4B: Outward supplies on which RCM applicable
• 4C: Zero-rated supplies (export + SEZ with IGST)
• 4D: Supplies to SEZ without payment
• 4E: Deemed exports
• 4F: Advances on which tax was paid

Compare with books (audited revenue).

Table 5 — Outward supplies not included in GSTR-3B

• Nil, exempt, non-GST supplies
• No-supply transactions

Table 6 — ITC availed (from GSTR-3B sum) Break down by:

• 6A: Total ITC as per GSTR-3B
• 6B: ITC on inputs, capital goods, input services — break-up
• 6C: Inward supplies on RCM basis (registered)
• 6D: Inward on RCM basis (unregistered)
• 6E: ITC reclaimed after reversal in earlier periods

Table 7 — ITC reversals Sum of Rule 42/43 reversals declared in monthly GSTR-3B.

Table 8 — Reconciliation of ITC with GSTR-2A One of the most scrutinised tables:

• 8A: ITC as per GSTR-2A (annual auto-populated)
• 8B: ITC availed (from Table 6)
• 8C: ITC in GSTR-2A but NOT availed — carry forward for next year
• 8D: Difference (8A - 8B - 8C) — this is the "ITC lapse" that department notices

Table 9 — Tax payable and paid For each tax period, reconcile:

• Tax payable as per GSTR-3B
• Tax actually paid via cash + credit
• Any differences → additional payment needed

Table 10 — Additions/Amendments Any supplies that should have been declared in GSTR-1/GSTR-3B but were not.

Table 11 — ITC reversals not already reversed Any ITC that should have been reversed but was not done in monthly returns.

Step 3 — Reconciliation Statement (GSTR-9C — for turnover > Rs.5 Cr)

GSTR-9C RECONCILIATION — [Client] | FY [XXXX-XX]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
PART A — RECONCILIATION OF TURNOVER
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1. Turnover as per audited accounts         | Rs.X,XX,XXX
2. Unbilled revenue at end of year          | Rs.XX,XXX
3. Unadjusted advances at end of year       | Rs.XX,XXX
4. Credit notes issued after filing cutoff  | (Rs.XX,XXX)
5. Trade discounts not included in invoices | (Rs.XX,XXX)
6. Turnover as per GSTR-9 (Table 5N/10/11) | Rs.X,XX,XXX
─────────────────────────────────────────────────────────────
DIFFERENCE (1 to 5 vs 6)                    | Rs.X [EXPLAIN]

PART B — RECONCILIATION OF TAX PAID
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Tax payable on reconciled turnover          | Rs.X,XX,XXX
Tax actually paid (as per GSTR-9)           | Rs.X,XX,XXX
Unreconciled difference (if any)            | Rs.XX,XXX

PART C — RECONCILIATION OF ITC
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
ITC as per audited accounts                 | Rs.X,XX,XXX
ITC availed as per GSTR-3B                  | Rs.X,XX,XXX
ITC not availed (lapsed / time-barred)      | Rs.XX,XXX
ITC reversed (Rule 42/43 / Section 17(5))   | Rs.XX,XXX
Net claimable ITC (books)                   | Rs.X,XX,XXX
Difference from GSTR-3B                     | Rs.X [EXPLAIN]

Step 4 — Additional Liability + Payment

If GSTR-9 shows additional liability not paid during the year:

• Pay using DRC-03 (voluntary payment) before or at the time of filing GSTR-9
• Interest applies from due date of the return for the respective month to date of payment

Step 5 — CA Certificate (GSTR-9C Part B)

Generate the certification language:

I/We [CA Name], [Membership No.], [Firm Name and Reg. No.] have examined the books of account
of [Client Name] (GSTIN: [GSTIN]) for the financial year [FY], and certify that the information
given in Parts I, II, III, IV and V of Form GSTR-9C is true and correct to the best of my/our
knowledge and based on the information and explanations given to me/us, and to the best of my/our
knowledge the information given therein are correct and complete.

Note: The CA must personally verify before signing — never use this certificate without review.