GST Audit & Annual Return

HomeServicesTaxation & GSTGST Audit & Annual Return
Taxation & GST

GST Audit & Annual Return

GSTR-9 annual return and GSTR-9C reconciliation statement preparation and filing — ensuring your annual GST position is accurate, reconciled, and compliant.

What is GST Audit & Annual Return?

The GST annual return (GSTR-9) and reconciliation statement (GSTR-9C) are the most comprehensive GST compliance obligations of the year. They require reconciling your monthly/quarterly returns with your audited financial statements, identifying ITC reversals, and disclosing any additional tax liability or excess ITC claimed during the year.

AccentTax Consulting's GST team conducts a thorough annual reconciliation — comparing GSTR-1 and GSTR-3B data with your books, identifying mismatches, computing any additional tax payable, and preparing an accurate GSTR-9 and GSTR-9C. We ensure your annual return is filed before the December deadline without attracting late fees or departmental notices.

At a Glance

Who is this for

All GST-registered businesses with aggregate turnover above Rs 2 crore (GSTR-9) and above Rs 5 crore (GSTR-9C)

Governed by

CGST Act, 2017 (Section 44) | CGST Rules (Rule 80) | CBIC Notifications | GST Audit Guidelines

Estimated timeline

3–6 weeks | Due date: 31 December of the following financial year

Our fee

Request a quote

Why Choose This Service?

Key advantages of engaging AccentTax Consulting for GST Audit & Annual Return.

Full Annual Reconciliation

Comprehensive reconciliation of GSTR-1, GSTR-3B, and books of accounts to identify and resolve all mismatches.

ITC Optimisation

We identify unclaimed ITC and ensure all eligible credits are captured in the annual return before the window closes.

Accurate GSTR-9C

Detailed reconciliation statement with CA certification — prepared to withstand departmental scrutiny.

Late Fee Avoidance

Timely filing avoids late fees of Rs 200 per day (Rs 100 CGST + Rs 100 SGST) subject to 0.25% of turnover.

How It Works — Our Process

Simple, transparent, and fully managed by our team.

1

Data Collection

We collect all monthly GSTR-1 and GSTR-3B data, GSTR-2B statements, audited financial statements, and purchase/sales registers.

2

GSTR-1 vs Books Reconciliation

We reconcile outward supply data in GSTR-1 with your sales register and financial statements to identify unreported supplies.

3

ITC Reconciliation

We reconcile ITC claimed in GSTR-3B with GSTR-2B and your purchase register, identifying excess claims and unclaimed credits.

4

Tax Liability Computation

We compute any additional tax liability arising from the reconciliation and advise on payment before filing.

5

GSTR-9 Preparation

We prepare the annual return with all tables accurately filled, incorporating the reconciliation findings.

6

GSTR-9C Preparation & Certification

For businesses above Rs 5 crore, we prepare the reconciliation statement and certify it with the CA's digital signature.

We handle everything — you just provide documents.

Documents Required

All monthly GSTR-1 and GSTR-3B filed during the year
GSTR-2B statements for all months
Audited financial statements (Balance Sheet, P&L)
Sales register / outward supply register
Purchase register / inward supply register
ITC register and reversal details
Details of exempt, nil-rated, and non-GST supplies
RCM (Reverse Charge Mechanism) transaction details
HSN-wise summary of outward supplies
Previous year GSTR-9 (for comparison)

Don't have all documents ready? Contact us — we'll guide you step by step.

Send Documents on WhatsApp

Estimated Timeline

3–6 weeks from receipt of complete data | Due date: 31 December of the following financial year

Early engagement (October–November) is recommended to avoid the December rush and ensure adequate time for reconciliation.

Professional Fee

Request a personalised quote

All fees exclude 18% GST. Transparent pricing, no hidden charges.

Frequently Asked Questions

Who is required to file GSTR-9?
What is GSTR-9C and who needs to file it?
What are the consequences of not filing GSTR-9?
Can I claim ITC in GSTR-9 that I missed in monthly returns?
What happens if there is a difference between GSTR-9 and financial statements?

You May Also Need

GST Registration & Return Filing

Monthly and quarterly GST return filing throughout the year.

Learn More

Tax Audit (u/s 44AB)

Income tax audit conducted alongside GST audit for efficiency.

Learn More

Accounting & Audit Services

Statutory audit providing the financial statements needed for GSTR-9C.

Learn More

Income Tax Notices

Expert handling of GST notices and departmental proceedings.

Learn More

Ready to get started?

Our team responds within 1 hour.