The Reconciliation Statement (PART A) is divided into five parts as follows

The Reconciliation Statement (PART A)

The Reconciliation Statement (PART A) is divided into five parts as follows:

Part-I: Basic details: Consists of FY, GSTIN, Legal Name, and Trade Name. The taxpayer must also mention if he is subject to audit under any other law.
Part-II: Reconciliation of turnover declared in the Audited Annual Financial  Statement with turnover declared in Annual Return (GSTR-9)
Part-III: Reconciliation of tax paid
Part-IV: Reconciliation of Input Tax Credit (ITC)
Part-V: Auditor’s recommendation on additional Liability due to non-reconciliation


      The Reconciliation Statement (PART A) contains the following tables:-

  1. Reconciliation of Gross Turnover (table 5)
  2.  Reasons for Unreconciled difference in Annual Gross Turnover(table 6) 
  3. Reconciliation of Taxable Turnover (table 7)
  4. Reasons for Unreconciled difference in taxable turnover (Table 8)
  5. Reconciliation of rate wise liability and amount payable thereon (table 9)
  6. Reasons for Unreconciled payment of amount (table 10)
  7. The additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) (table 11)
  8. Reconciliation of Net Input Tax Credit (ITC) (table 12)
  9. Reasons for Unreconciled difference in ITC (table 13)
  10. Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account (table 14)
  11. Reasons for Unreconciled difference in ITC (table 15)
  12. Tax payable on Unreconciled difference in ITC (due to reasons specified in 13 and 15 above) (table 16)
  13. Auditor’s recommendation on additional Liability due to non-reconciliation (table 17) 

Part-B: Certification:-

The GSTR-9C can be certified by the same CA who conducted the GST audit or it can be also certified by any other CA who did not conduct the audit of the accounts for that particular GSTIN

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