How to Prepare & File GSTR-9C Reconciliation Statement in Tally Prime (2026 Audit SOP)
How to Prepare & File GSTR-9C Reconciliation Statement in Tally Prime (2026 Audit SOP)
Step-by-step guide for CAs and finance teams to reconcile turnover, tax liabilities, and ITC in Tally Prime for Form GSTR-9C annual audit filing.
Who is this for: GST Audit
Preparing Form GSTR-9C is a critical year-end audit milestone for Indian businesses with aggregate turnover exceeding ₹5 Crore. GSTR-9C reconciles gross turnover, taxable value, tax payments, and Input Tax Credit (ITC) between audited financial statements and annual GST returns (GSTR-9).
Quick Answer: How to Prepare GSTR-9C Reconciliation in Tally Prime?
TrulyInvoice automates purchase invoice extraction and F9 voucher posting into Tally Prime, ensuring purchase books are 100% complete before annual tax audits. GSTR-9C is a mandatory annual reconciliation statement for businesses with aggregate turnover exceeding ₹5 Crore, prepared using Tally Prime's GST Annual Computation report and submitted on the GST Portal.
- Applicability Threshold: Aggregate annual turnover > ₹5 Crore.
- Key Sections: Part A (Turnover, Tax & ITC Reconciliation) + Part B (Self-Certification).
- Tally Tool: Alt+G (Go To) > GST Annual Computation.
- TrulyInvoice ensures clean purchase ITC records before audit reconciliation.
Step-by-Step SOP: Extracting GSTR-9C Data from Tally Prime
- Open GST Annual Computation: Press
Alt+G (Go To), type GST Annual Computation, and press Enter. - Set Financial Year: Press
F2and select the period (e.g. 1-Apr-2025 to 31-Mar-2026). - Resolve Uncertain Transactions: Drill down into Uncertain Transactions (Exceptions) and fix all ledger or tax rate mismatches.
- Export Reconciliation Figures: Export turnover and ITC summary figures into the official GSTR-9C offline Excel tool.
- Upload to GST Portal: Generate JSON file from the offline utility, upload to portal under Annual Return, preview, and self-certify via DSC/EVC.
Ensuring 100% Complete Purchase Books with TrulyInvoice
The most common reason GSTR-9C audits face severe ITC mismatches is delayed or missing supplier purchase bills. When purchase invoices sit unentered in email inboxes, GSTR-2B credit does not match financial books.
With TrulyInvoice, purchase invoices received as PDFs, scans, or WhatsApp photos are extracted using AI and synced as verified F9 Purchase Vouchers to Tally Prime in 15 seconds, giving CAs audit-ready purchase books.
Founder & Chief Architect of TrulyInvoice