Essential checklist for reconciling GSTR-1, GSTR-3B, and financial ledgers without inviting departmental scrutiny notices.
# Step-by-Step Guide to Filing GSTR-9 & GSTR-9C
Annual GST return filing requires deep reconciliation between financial books, filed monthly returns, and departmental electronic ledgers.
## Key Focus Tables in GSTR-9:
- **Table 4**: Details of advances, inward and outward supplies on which tax is payable.
- **Table 6 & 8**: Total ITC availed during the financial year vs ITC reflected in GSTR-2A/2B.
- **Table 9**: Tax paid as declared in returns filed during the financial year.
## Common Red Flags to Avoid:
- Discrepancy between turnover reported in Audited Balance Sheet and GSTR-9.
- Claiming ineligible input tax credit on blocked categories under Section 17(5).
- Unpaid reverse charge liability (RCM) on legal services or goods transport.
CA
Authored by CA. Ananya Reddy, ACA
Practicing Fellow Chartered Accountant with Thabrez Tax Consulting Private Limited. Advises corporations, MSMEs, and high-net-worth clients across India.