What GST returns and rules does GSTBuddies support?

GSTBuddies audits GSTR-1, 2A, 2B, 3B, 9 and 9C. Checks include Rule 37 (180-day ITC reversal), Rule 42/43 common-credit reversal advisories, Rule 86B, Section 16(4) ITC time-bar, Section 50 interest, Section 47 late fees, reverse-charge (RCM) checks, the annual Table 8 ITC reconciliation and the three-way GSTR-1 vs 3B vs 9 reconciliation. Every figure is cited to the CGST Act and Rules. Section 17(5) blocked credits depend on what each expense was, which a GST return does not carry, so that review stays with your books.

What file formats can I upload?

PDF, Excel, JSON and ZIP. Upload GSTR PDFs from the GST Portal, Excel ledgers from Tally, Busy or any party ledger (.xlsx/.xls), JSON exports for GSTR-2A/2B/3B/9/9C, or the portal's ZIP downloads — GSTBuddies extracts and classifies them automatically.

Is GSTBuddies free to try?

Yes. Sign up to get free credits every month, no credit card required, and run GST compliance checks to see the results before you buy.

Yes. GSTBuddies uses AES-256 encryption on AWS infrastructure and never shares your data. Uploaded files are processed and deleted after 7 days.

Section 44 r/w Rule 80, CGST Act 2017

GSTR-9C: the reconciliation statement

GSTR-9C reconciles your annual GST return with your audited financial statements. Here's who must file it, what it reconciles, and the due date.

Who must file GSTR-9C

Every registered person whose aggregate annual turnover exceeds ₹5 crore in a financial year must furnish a self-certified reconciliation statement in GSTR-9C, along with the annual return GSTR-9. (Since FY 2020-21 it is self-certified; earlier it required certification by a Chartered Accountant or Cost Accountant.)

What GSTR-9C reconciles

Turnover — turnover declared in the audited financial statements vs the annual turnover reported in GSTR-9.
Tax paid — tax payable per the reconciled turnover vs the tax actually paid.
Input tax credit — ITC per the books vs ITC availed in the returns.

Any un-reconciled difference must be explained, and additional liability arising from the reconciliation is to be paid (with interest under Section 50 where applicable).

Due date

GSTR-9C is due together with GSTR-9 — by 31 December following the end of the financial year.

How GSTBuddies audits GSTR-9C

GSTBuddies reads your GSTR-9C and checks the turnover, tax-paid and ITC reconciliations against GSTR-9, flagging gaps with the citation. Explore the full compliance suite or GSTR-9 late fee.

FAQ

Who has to file GSTR-9C?

Registered persons with aggregate annual turnover above ₹5 crore, along with the annual return GSTR-9.

Does GSTR-9C still need a CA's certification?

No. Since FY 2020-21 it is self-certified by the taxpayer; earlier it required certification by a Chartered Accountant or Cost Accountant.