Which taxpayers are required to self-certify Form GSTR-9C?

Any registered taxpayer whose aggregate annual turnover (PAN-India AATO) exceeds ₹5 Crores in the financial year is legally required to file self-certified Form GSTR-9C.

What are the core tables in Part A of Form GSTR-9C?

Table 5 (Gross Turnover Reconciliation), Table 7 (Taxable Turnover Reconciliation), Table 9 (Tax Payable vs Paid), Table 12 (ITC Book vs Claimed Reconciliation), and Table 14 (Expense-wise ITC).

Do I need a CA signature to upload GSTR-9C on the GST portal?

No. Since August 2021, CA/CMA signatures are not required. The authorized signatory self-certifies Part B directly using EVC or DSC.

How does TrulyInvoice help with annual GST compliance?

TrulyInvoice AI extracts line-item values, HSN codes, and tax rates from vendor PDFs, auto-posting verified F9 Purchase Vouchers into Tally Prime via Port 9000 local sync to ensure 100% year-round book accuracy.

GSTR-9C Self-Certification Table-by-Table Guide (2026)

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

"I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom."

"I verify that the balance sheet, profit and loss account, and reconciliation statement herewith attached are authentic and reconciled with GSTR-9."

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