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GSTR-9C Reconciliation for Rs 5 Crore+ Turnover in India

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Documents: Audited financials, GSTR-9 working, GSTR-1/3B reconciliation, ITC ledger, and DRC-03 challan.

Fees: Starting from INR 9,999 (Exl GST and Govt. Charges) - per-engagement annual reconciliation.

Eligibility: Every registered taxpayer with PAN-level aggregate turnover above Rs 5 crore in the FY.

Timeline: File on or before 31 December following the FY end, along with GSTR-9.

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GSTR-9C Reconciliation at a Glance

📌 TL;DR - GSTR-9C Reconciliation Services at a Glance

GSTR-9C is the annual self-certified reconciliation statement filed under Section 44 of the CGST Act 2017 read with Rule 80(3) of the CGST Rules by every registered taxpayer whose PAN-level aggregate turnover exceeds Rs 5 crore in the financial year. It reconciles audited annual financial statements with the GSTR-9 annual return across turnover, tax paid, and ITC. The statement is filed on the GST portal with GSTR-9 by 31 December following the FY end. Additional liability is paid through Form DRC-03.

GSTR-9C reconciliation is the year-end statutory bridge between a registered taxpayer's audited financial statements and the GSTR-9 annual return. Post the Finance Act 2021 amendment to Section 44, the statement is self-certified by the registered person - no Chartered Accountant or Cost Accountant audit is required from FY 2020-21 onwards.

With 10,000+ Indian businesses served, 500+ completed GSTR-9C engagements, and a 99.2 percent zero-penalty filing rate, Patron Accounting LLP runs the entire scoping-to-DRC-03 workflow for large taxpayers - financial statement ingestion, five-part reconciliation, additional liability quantification, and final filing on or before 31 December.

Content is reviewed quarterly for accuracy.

What Is GSTR-9C?

GSTR-9C is the annual reconciliation statement prescribed under Section 44(2) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017 for every registered taxpayer whose PAN-level aggregate turnover exceeds Rs 5 crore in the financial year. The statement reconciles the audited annual financial statements with the GSTR-9 annual return across three dimensions - turnover, tax paid, and input tax credit.

It is filed alongside GSTR-9 on the GST portal by 31 December following the FY end.

Since FY 2020-21 the statement is self-certified by the registered person under the Finance Act 2021 framework, removing the earlier mandatory Chartered Accountant or Cost Accountant certification.

Key Terms for GSTR-9C Reconciliation:

Aggregate Turnover (PAN-Level): The sum of all taxable, exempt, export, and inter-state supplies of all GSTINs under the same PAN across India, as defined under Section 2(6) of the CGST Act 2017.
Self-Certification: A declaration by the registered taxpayer (proprietor, partner, director, or authorised signatory) certifying the GSTR-9C contents - it replaces the pre-FY 2020-21 mandatory CA or CMA certification per the Finance Act 2021 amendment.
Form DRC-03: The intimation form used to pay additional GST liability identified during GSTR-9C reconciliation, since no ITC adjustment is allowed in the annual return.
Part II - Turnover Reconciliation: Reconciliation of audited turnover with turnover reported in GSTR-9, including adjustments for unbilled revenue, deemed supplies, and credit notes.
Part IV - ITC Reconciliation: Reconciliation of ITC availed in GSTR-9 with the books of account and GSTR-2B, including Rule 37 and Rule 37A reversals for non-payment to supplier and supplier non-filing.
Table 7D1 (FY 2024-25 onwards): A new disclosure for supplies where tax is paid by an e-commerce operator under Section 9(5) - introduced via Notification 13/2025-Central Tax dated September 2025.
Late Fee under Section 47(2): The daily late fee for delayed GSTR-9 and GSTR-9C filing - Rs 50 to Rs 200 per day depending on turnover slab, with an overall cap between 0.04 percent and 0.50 percent of turnover in the state or union territory.

Threshold / Due Rs 5cr+ / 31 Dec

Applicability of GSTR-9C

GSTR-9C applies to every registered taxpayer whose aggregate annual turnover at the PAN level exceeds Rs 5 crore in the financial year. The threshold is more than Rs 5 crore per Section 44(2) read with Notification 30/2021-Central Tax, so a taxpayer with exactly Rs 5 crore turnover is technically outside the net while Rs 5.01 crore triggers mandatory filing. The statement is filed per GSTIN (not consolidated at PAN level), so a multi-state group with Rs 5 crore plus turnover files GSTR-9C for each registration.

Who Must File GSTR-9C

Private Limited Companies with PAN-level turnover above Rs 5 crore
Public Limited Companies and listed entities with PAN-level turnover above Rs 5 crore
Partnership firms and LLPs with aggregate turnover above Rs 5 crore
Proprietorships and HUFs with aggregate turnover above Rs 5 crore
Large MSMEs and trusts with taxable turnover above the threshold
Co-operative societies and statutory bodies registered as regular taxpayers above Rs 5 crore

Who Is Exempt from GSTR-9C

Foreign airlines providing services in India (specific exemption)
OIDAR providers furnishing GSTR-5A
Input Service Distributors (ISDs)
Persons paying tax under Section 51 (TDS deductors) or Section 52 (TCS collectors - e-commerce operators)
Casual taxable persons and non-resident taxable persons

Statutory Deadline

GSTR-9C must be filed on or before the 31st day of December following the end of the financial year under Rule 80(3) of the CGST Rules 2017. For example, GSTR-9C for FY 2025-26 is due by 31 December 2026. The statement is filed in tandem with GSTR-9 - the portal does not allow GSTR-9C without an open or accepted GSTR-9 for the same period.

Patron Accounting Services for GSTR-9C Reconciliation

Service	What We Do
Audited Financials to GSTR-9 Bridge (Part II)	Three-way mapping of audited turnover (P and L), GSTR-9 outward supplies, and GSTR-1 monthly data with adjustments for unbilled revenue, deemed supplies, related-party transactions, and credit notes.
Tax Payment Reconciliation (Part III)	Reconciliation of tax payable per audited books with tax paid via GSTR-3B and DRC-03 across CGST, SGST, IGST, and Cess - with rate-wise tax computation working.
ITC Reconciliation Under Rule 37 / 37A (Part IV)	Reconciliation of ITC availed in GSTR-9 with books, GSTR-2B, and Rule 37 (non-payment to supplier within 180 days) and Rule 37A (supplier non-filing) reversal schedules.
Additional Liability Quantification and DRC-03 Filing	Identification of unreconciled tax shortfall, computation of interest under Section 50, and preparation and filing of Form DRC-03 to discharge the liability before GSTR-9C submission.
Notification 13/2025 Update Compliance	Implementation of the new Table 7D1 (ECO supplies under Section 9(5)), revised ITC tables, Table 17 auto-late fee handling, and IMS-based GSTR-2B reconciliation per the September 2025 amendment.
Filing on Portal + Audit-Trail Documentation	Final upload of the self-certified GSTR-9C with DSC, plus a complete working file archive (audited statements, mapping sheets, reconciliation working, DRC-03 challan) for the 6-year retention window.

Our Process

How GSTR-9C Reconciliation Works - Step by Step

From confirming applicability through the five-part reconciliation, Rule 37/37A treatment, DRC-03 payment, and self-certified portal filing, here is exactly how Patron Accounting runs a GSTR-9C engagement.

Step 1

Confirm GSTR-9C Applicability

Aggregate PAN-level turnover for the FY is computed - if above Rs 5 crore, every GSTIN under the PAN must file GSTR-9C. Multi-state groups confirm this once and proceed to per-GSTIN scoping.

PAN-level Per-GSTIN

Applicability 01

Step 2

File All GSTR-1 and GSTR-3B and GSTR-9

The portal blocks GSTR-9C if any GSTR-1, GSTR-3B, or the annual GSTR-9 is open for the same FY. Close all pending returns before reconciliation.

Close pending GSTR-9 first

Prerequisites 02

Step 3

Capture Audited Financial Statements

Obtain the final signed audited P and L, balance sheet, schedules, and notes from the statutory auditor for the FY. PAN-level figures must be split across GSTINs by state.

Signed audit State split

Financials 03

Step 4

Reconcile Turnover (Part II)

Map audited turnover to GSTR-9 Table 5, adjust for credit notes, unbilled revenue, advance receipts, deemed supplies, and inter-branch transfers. Document each adjustment.

Map turnover Document gaps

Part II 04

Step 5

Reconcile Tax Paid (Part III)

Compute rate-wise tax payable per books versus tax paid through GSTR-3B and DRC-03. Identify any shortfall in CGST, SGST, IGST, or Cess and report it in Part V.

Rate-wise Find shortfall

Part III 05

Step 6

Reconcile ITC (Part IV) with Rule 37 / 37A

Bridge ITC availed in GSTR-9 to books and GSTR-2B. Apply Rule 37 reversals for supplier payments delayed beyond 180 days and Rule 37A reversals for supplier GSTR-1 non-filing, reclaiming where conditions are subsequently met.

Rule 37 Rule 37A

Part IV 06

Step 7

Compute Additional Liability (Part V)

Aggregate the unreconciled tax shortfall and interest at 18 percent per annum under Section 50 CGST Act. The total becomes the DRC-03 payment.

Aggregate 18% interest

Part V 07

Step 8

Pay Additional Liability via Form DRC-03

Generate DRC-03 on the portal, fund the electronic cash ledger if required, and discharge the liability. Save the DRC-03 ARN for the GSTR-9C reference.

Fund ledger DRC-03 ARN

DRC-03 08

Step 9

Self-Certify the Statement (Post-FY 2020-21)

The authorised signatory (proprietor, partner, director) signs the declaration in Part VI - no auditor signature required. The certification box is enabled only after all parts are populated.

Part VI No auditor

Self-Certify 09

Step 10

Upload GSTR-9C JSON and File with GSTR-9

Generate the JSON from the offline utility, upload to the portal, validate, and file with DSC. Download the final ARN and archive the working file for the 6-year retention window.

JSON upload DSC + ARN

File 10

Documents and Data Checklist

Signed audited financial statements (P and L, balance sheet, schedules, notes) for the FY
PAN-level turnover working with state-wise GSTIN allocation
All filed GSTR-1, GSTR-3B, and GSTR-9 returns for the FY (ARN-wise)
GSTR-2B downloaded month-wise for the FY (and the next FY April to October for time-bar ITC)
Books-level ITC register with HSN/SAC and supplier-wise breakup
Credit note and debit note ledger with original invoice cross-reference
Rule 37 (180-day non-payment) and Rule 37A (supplier non-filing) reversal computation
DRC-03 history for any prior tax payment outside GSTR-3B
DSC of the authorised signatory (proprietor, partner, director, or company secretary)

Common Challenges and Patron Solutions

Challenge	Impact	How Patron Accounting Solves It
Audited Turnover vs GSTR-9 Mismatch	Audited financials follow accrual accounting and include unbilled revenue, advances, and inter-branch transfers, while GSTR-9 captures supply-event recognition - the Part II reconciliation often shows a gap that must be explained line by line.	We deploy a standardised reconciliation template with 12 pre-mapped adjustment categories so every gap has a documented basis - eliminating ad-hoc reconciliation gymnastics during scrutiny.
Rule 37A Reversal Computation Complexity	When suppliers fail to file GSTR-1, the recipient must reverse ITC under Rule 37A, and tracking supplier-filing status across hundreds or thousands of vendors with time-bound reversal is operationally intensive.	We run an automated supplier-filing tracker against the GST portal, generate the Rule 37A reversal register monthly, and aggregate it cleanly into Part IV at year-end.
Notification 13/2025 Format Changes	The September 2025 amendment introduced Table 7D1 for ECO supplies, new ITC reporting fields, and Table 17 auto-late fee computation; taxpayers using legacy templates miss these disclosures.	Our reconciliation engine is updated to the FY 2025-26 format with Table 7D1, IMS-based GSTR-2B auto-population, and the revised Part IV ITC tables aligned to Notification 13/2025 and 16/2025.
Self-Certification Audit-Trail Risk	Post the Finance Act 2021 self-certification framework, the registered person carries the certification risk - if the department issues a notice, the taxpayer has no auditor liability to fall back on.	We maintain a 6-year audit-trail of working papers, source documents, and reconciliation logic per engagement, and the team that filed the return defends it, including representation up to first appeal.

GSTR-9C Reconciliation Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 9,999 (Exl GST and Govt. Charges) - per engagement (one-time per FY, not monthly)
Standard Engagement	Single GSTIN, turnover Rs 5-25 crore, five-part reconciliation, DRC-03, filing - INR 9,999
Growth Engagement	Single GSTIN, turnover Rs 25-100 crore, Rule 37/37A reversal, IMS reconciliation - INR 19,999
Multi-State Group	Up to 5 GSTINs (same PAN), consolidated mapping, ECO Section 9(5) Table 7D1 - INR 39,999 (group)
Enterprise Engagement	Above 5 GSTINs or Rs 100 crore+ turnover, complex transactions, notice retainer - On request
Government Late Fee, Interest and Additional Tax	Government late fees (Section 47(2)), interest on unreconciled liability under Section 50, and additional tax payable via DRC-03 are billed separately at actuals; fees are exclusive of GST

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GSTR-9C Reconciliation consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Time Taken for GSTR-9C Reconciliation

Stage	Estimated Timeline
Scoping call and document collection (start by Oct of next FY)	3 to 5 working days
Audited financials to GSTR-9 mapping - Part II (by Nov 15)	5 to 7 working days
Tax payment reconciliation - Part III (by Nov 25)	3 to 5 working days
ITC reconciliation incl. Rule 37/37A - Part IV (by Dec 5)	5 to 10 working days
Additional liability + DRC-03 filing - Part V (by Dec 15)	2 to 3 working days
Self-certification, JSON upload, final filing (on or before 31 December)	2 to 3 working days

Statutory deadline: GSTR-9C is due on 31 December following the end of the financial year under Rule 80(3) CGST Rules. Scoping should start by October of the next FY so audited financials, the five-part reconciliation, Rule 37/37A reversal, and DRC-03 payment all close before the deadline.

Key Benefits

Benefits of Professional GSTR-9C Support

Section 44 Exposure Handled

By a CA and CS team that reads Rule 80(3) and every CBIC notification (30/2021, 13/2025, 16/2025).

Self-Certification Risk Shielded

Through documented working papers, mapping logic, and the DRC-03 trail.

Rule 37 / 37A Reversals Accurate

No ITC over-claim or under-reversal exposure at scrutiny.

Turnover Gap Explained Line by Line

Audited financials to GSTR-9 reconciliation kept audit-defensible.

DRC-03 Routed Correctly

No ITC adjustment violations in the annual return.

Late Fee Avoided

Section 47(2) late fee avoided through October-start engagement scoping.

15+ Years of Indirect Tax Practice

The same team handles your Section 61 scrutiny or assessment if a notice ever lands.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of Practice

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ Indian businesses across listed and unlisted entities.

Patron has filed 500+ GSTR-9C reconciliations across multi-state groups, listed companies, and large MSMEs with a 99.2 percent zero-penalty filing rate - including post-Notification 13/2025 transitions and IMS-based GSTR-2B alignment.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. See our GST annual return support in Mumbai for local assistance.

GSTR-9 vs GSTR-9C

Parameter	GSTR-9 (Annual Return)	GSTR-9C (Reconciliation Statement)
Governing Section	Section 44(1) CGST Act	Section 44(2) CGST Act
Applicable Rule	Rule 80(1) CGST Rules	Rule 80(3) CGST Rules
Threshold (Turnover)	Above Rs 2 crore (for FY 2024-25 onwards per Notification 15/2025)	Above Rs 5 crore in the FY
Nature	Annual GST return	Reconciliation with audited financials
Certification	Filed by taxpayer	Self-certified by taxpayer (post FY 2020-21)
Due Date	31 December of next FY	31 December of next FY (same day)
Filing Sequence	Filed first	Filed with or after GSTR-9
Pre-2021 Position	Mandatory at lower threshold	Required CA or CMA audit and certification
Late Fee Section	Section 47(2)	Section 47(2) (separate computation)

Related Services

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GST Annual Returns - the parent cluster for the GSTR-9 + GSTR-9C engagement bundle.
GST Audit - department audit, special audit under Section 66, and scrutiny under Section 61.
GST Returns - monthly GSTR-1 and GSTR-3B compliance, a prerequisite for GSTR-9C.
GST Registration - state-wise GSTIN allocation for multi-state groups.
GST Returns for E-Commerce Operator - Section 9(5) supplies feeding into Table 7D1.
Private Limited Company Compliance - annual filing for company-form entities.

Legal and Compliance Framework

Element	Provision
Governing Act	Central Goods and Services Tax Act 2017
Primary Section	Section 44(2) CGST Act - reconciliation statement
Linked Section	Section 35(5) CGST Act - books of account (pre-amendment audit basis)
Operating Rule	Rule 80(3), Central Goods and Services Tax Rules 2017
Self-Certification Trigger	Finance Act 2021 + Notification 30/2021-Central Tax dated 30 July 2021
Threshold	Aggregate PAN-level turnover above Rs 5 crore in the FY
Form	Form GSTR-9C
Authority	Central Board of Indirect Taxes and Customs (CBIC) and GST Network (GSTN)
Filing Mode	Online via the GST portal with DSC (companies) or EVC (other entities)
Additional Liability	Paid via Form DRC-03 - no ITC adjustment allowed in the annual return per Section 44
Late Fee	Section 47(2) CGST Act - Rs 50 to Rs 200 per day depending on turnover slab, capped 0.04% to 0.50% of turnover in the state/UT
Interest	18% per annum under Section 50 CGST Act on unreconciled tax liability
Notification 13/2025-Central Tax	Dated September 2025 - new ITC reporting fields, Table 17 auto-late fees, IMS-based GSTR-2B auto-population
Notification 15/2025-Central Tax	Exempts taxpayers with turnover up to Rs 2 crore from GSTR-9 (does not affect the GSTR-9C threshold)
Notification 16/2025-Central Tax	Updated GSTR-9 format for IMS integration
Exempt Categories	Foreign airlines, OIDAR providers, ISDs, TDS deductors (S.51), TCS collectors (S.52), CTPs, NRTPs

Penalty for failure to file GSTR-9C: late fee under Section 47(2) of the CGST Act 2017 - Rs 50 to Rs 200 per day depending on the aggregate turnover slab, capped at 0.04 percent to 0.50 percent of turnover in the state or union territory. Interest on unreconciled tax liability paid via DRC-03: 18 percent per annum from the original due date under Section 50. Scrutiny exposure: non-filing may trigger notices under Section 61 (return scrutiny) and proceedings under Section 73 or 74 of the CGST Act 2017.

Authoritative references: Rule 80 of the CGST Rules (CBIC Tax Information), Section 44 of the CGST Act 2017 (India Code), the GST portal GSTR-9C user manual, and CBIC notifications 30/2021 and 13/2025-Central Tax.

What is GSTR-9C and who must file it?

GSTR-9C is the annual self-certified reconciliation statement prescribed under Section 44(2) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules. It must be filed by every registered taxpayer whose PAN-level aggregate turnover exceeds Rs 5 crore in the financial year. The statement reconciles audited annual financial statements with the GSTR-9 annual return across turnover, tax paid, and input tax credit, and is filed per GSTIN.

When is the GSTR-9C due date?

GSTR-9C is due on or before the 31st day of December following the end of the financial year under Rule 80(3) of the CGST Rules 2017. For example, GSTR-9C for FY 2025-26 is due by 31 December 2026. The statement must be filed with or after the GSTR-9 annual return for the same FY - the portal blocks GSTR-9C if any monthly or annual return is still open for that FY.

Is GSTR-9C self-certified or does it need a CA audit?

GSTR-9C is self-certified by the registered taxpayer from FY 2020-21 onwards. The Finance Act 2021, operationalised through Notification 30/2021-Central Tax dated 30 July 2021, removed the earlier requirement of Chartered Accountant or Cost Accountant audit and certification. The authorised signatory of the entity now signs the declaration in Part VI of the form. State-specific rules may exceptionally require third-party certification, but the central framework is self-certification.

What is the turnover threshold for GSTR-9C?

GSTR-9C is mandatory when the PAN-level aggregate annual turnover exceeds Rs 5 crore in the financial year, per Section 44(2) and Notification 30/2021-Central Tax. The threshold is more than Rs 5 crore, so a taxpayer with exactly Rs 5 crore is technically exempt while Rs 5.01 crore triggers mandatory filing. The threshold is assessed across all GSTINs under the same PAN consolidated India-wide, not per state.

How is additional liability identified in GSTR-9C paid?

Additional tax liability identified during GSTR-9C reconciliation - typically in Part V - is paid via Form DRC-03 on the GST portal before final filing. The annual return does not allow any input tax credit adjustment, so the shortfall must be paid in cash through the Electronic Cash Ledger. Interest at 18 percent per annum under Section 50 CGST Act applies from the original due date of the underlying tax liability.

What is the late fee for delayed GSTR-9C filing?

Late fee for GSTR-9C is governed by Section 47(2) of the CGST Act 2017 - Rs 50 to Rs 200 per day depending on the turnover slab, with the overall cap ranging from 0.04 percent to 0.50 percent of turnover in the state or union territory. CBIC has clarified that the GSTR-9 and GSTR-9C late fees are computed separately. Sustained non-filing also exposes the taxpayer to Section 61 scrutiny notices.

Can GSTR-9C be revised after filing?

No. GSTR-9C cannot be revised once filed. Any errors discovered post filing must be addressed by raising additional liability via DRC-03 or by writing to the proper officer for relief. The self-certification audit-trail becomes the primary defence in any subsequent scrutiny - working papers, source documents, and reconciliation logic should be retained for the 6-year statutory retention window.

GSTR 9C kya hota hai aur kaun file karta hai?

GSTR-9C ek annual reconciliation statement hai jo Section 44(2) CGST Act ke under file karna hota hai. Ye un sabhi taxpayers ke liye mandatory hai jinka aggregate turnover (PAN-level) FY mein Rs 5 crore se zyada hai. Isme audited financial statements aur GSTR-9 ke beech turnover, tax paid, aur ITC ka reconciliation hota hai. FY 2020-21 ke baad ye self-certified hai - CA audit ki zaroorat nahi. Due date hoti hai 31 December financial year ke baad.

Quick Answers

Due date: GSTR-9C is due on 31 December following the FY end under Rule 80(3) CGST Rules.
Threshold: PAN-level aggregate turnover above Rs 5 crore in the FY.
Certification: Self-certified from FY 2020-21 (Finance Act 2021 + Notification 30/2021).
Form for additional liability: Form DRC-03 (no ITC adjustment allowed).
Late fee: Section 47(2) - Rs 50 to Rs 200/day, capped 0.04% to 0.50% of turnover.
Interest on shortfall: 18% per annum under Section 50 CGST Act.
Filed per: Per GSTIN (threshold assessed at PAN level).
Revision: GSTR-9C cannot be revised once filed.

Why Scoping Should Start in October

Every GSTR-9C filed after 31 December attracts late fee under Section 47(2) of the CGST Act - Rs 50 to Rs 200 per day depending on the turnover slab, capped at 0.04 percent to 0.50 percent of turnover in the state or union territory.

Sustained non-filing exposes the taxpayer to Section 61 scrutiny notices and downstream Section 73 or 74 demand proceedings. The self-certification framework means the registered person carries the certification risk - any ITC over-claim, Rule 37 reversal miss, or audited-turnover mismatch becomes a direct liability at scrutiny.

Scoping should start by October of the next FY so audited financials, the GSTR-9 reconciliation, Rule 37/37A reversal, and the DRC-03 payment can all close before 31 December.

The Year-End Bridge Between Books and GST

GSTR-9C reconciliation is the year-end audit-grade bridge between books and the GST regime for every taxpayer above the Rs 5 crore threshold. The Finance Act 2021 self-certification framework shifted the certification burden from auditors to the registered person, raising the stakes on internal documentation, Rule 37 and Rule 37A reversal accuracy, and DRC-03 routing.

Notification 13/2025 and 16/2025 added Table 7D1, IMS-based ITC auto-population, and Table 17 auto-late fees to the FY 2025-26 format. Patron Accounting LLP, with 500+ completed engagements and a 99.2 percent zero-penalty filing rate, runs the entire scoping-to-filing workflow for large taxpayers. The reconciliation is technical, but the process is solvable with the right CA and CS team holding the working papers.

Bundle this with our GST Annual Returns (GSTR-9) engagement, prepare for department review with GST Audit support, and keep monthly compliance clean with our GST Returns service.

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Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly (Tier 1 cadence) and on any CBIC notification on Rule 80 or a Section 44 CGST amendment, a GST Council recommendation impacting the GSTR-9C threshold or format, or a change in the Form GSTR-9C tables.

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