A draft GSTR-9C, the reconciliations behind it, and a clear list of questions for your tax team.
The extracts below show how the five parts fit together.
Fictional example · Aster Components
Karnataka · FY 2024–25
Two questions remain open.
An omitted ₹6,00,000 opening balance is included.
The sales working and GSTR-9 control need reconciling.
A machinery invoice and evidence of use are missing.
Here, an incomplete opening balance has been corrected. The draft form, supporting reconciliation and source register all show the same current figure.
| Row | Particulars | Amount |
|---|---|---|
| 5A | Turnover in the books | 12,50,00,000 |
| 5B | + Opening unbilled revenue | 24,00,000 |
| 5E | − Credit notes after year end | 6,00,000 |
| 5H | − Closing unbilled revenue | 31,00,000 |
| 5P | Turnover after adjustments | 12,37,00,000 |
| 5Q | Turnover declared in GSTR-9 | 12,37,00,000 |
| 5R | Un-reconciled turnover | 0 |
Earned before 1 April 2024; invoiced in the following year.
This balance feeds 5B.
v1 retained; excluded from current totals.
Each open item says what was found and what is needed next. Corrections are recorded too, so your team can see what changed.
About this sample. All records are invented. These extracts illustrate selected turnover, tax and ITC areas, not a completed GSTR-9C or proof of an AI run. Other form areas, charges and additional liability have not been assessed. Labels are shortened for reading.
Prefer to inspect the working files? Open the sample workbook · XLSX, 9 sheets
Take 20 minutes with us to discuss where your team’s preparation effort goes. No files are needed for the first conversation.
