GSTR-9C Self-Certification Table-by-Table Guide (2026)
GSTR-9C Self-Certification Table-by-Table Guide (2026)
Complete table-by-table guide for filing GSTR-9C Self-Certified Reconciliation Statement for turnover > ₹5 Cr. Learn Tally Table 5 & 7 mapping.
Who is this for: GST & Tax Compliance
Quick Summary: How Do Taxpayers File Self-Certified Form GSTR-9C Table-by-Table?
Form GSTR-9C is a self-certified reconciliation statement for taxpayers with annual turnover > ₹5 Cr. Part A reconciles Audited Books (P&L/Balance Sheet) with GSTR-9 across Table 5 (Gross Turnover), Table 7 (Taxable Turnover), Table 9 (Tax Payable), and Table 12 (ITC). Part B contains the taxpayer's legal self-declaration.
- Turnover Threshold: Mandatory if aggregate turnover (AATO) exceeds ₹5.00 Crores.
- No CA Signature: 100% self-certified by the business owner/authorized signatory.
- Table 5 & 7 SOP: Extract P&L revenue from Tally and adjust for unbilled advances/exempt sales.
- Filing Sequence: GSTR-9 must be submitted prior to uploading the GSTR-9C offline JSON.
1. Table-by-Table Breakdown of Form GSTR-9C (Part A)
The table below provides a field-by-field breakdown of Part A in Form GSTR-9C:
| GSTR-9C Table # | Table Title & Reconciliation Purpose | Tally Prime / Audited Books Source Data |
|---|---|---|
| Table 5 | Reconciliation of Gross Turnover | P&L Account Sales Revenue + Unbilled Advances - Deemed Supplies |
| Table 7 | Reconciliation of Taxable Turnover | Adjusted Gross Turnover - Nil Rated/Exempt/RCM Supplies |
| Table 9 | Reconciliation of Tax Liability Paid | Rate-wise Tax Payable vs Tax Paid via Cash/Credit in GSTR-3B |
| Table 12 | Reconciliation of Input Tax Credit (ITC) | Purchase Ledger ITC in Books vs GSTR-9 Table 7 Claimed ITC |
| Table 14 | Expense-wise ITC Allocation | Breakup of ITC across Freight, Legal, Packing & Office Expenses |
2. Part B Legal Self-Declaration Format
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