Expert GST Audit Services in Ahmedabad: GSTR-9 & GSTR-9C Compliance | A M Global
GST Audit Services in Ahmedabad are essential for businesses with high turnover, ensuring that the financial data reported throughout the year aligns perfectly with the audited annual accounts. While the government has shifted the burden of certification, the complexity of preparing the Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C) remains a highly specialized task requiring CA expertise.
A M Global is a leading Chartered Accountant (CA) firm providing meticulous GST Audit Services in Ahmedabad. We specialize in navigating the intricacies of annual GST compliance, helping taxpayers with aggregate turnover exceeding the thresholds to file accurate returns, mitigate risk, and prepare for any potential departmental scrutiny (official audit).
Applicability of GST Annual Compliance in Ahmedabad
For businesses operating in Gujarat, the requirement to file annual GST forms is determined by the Aggregate Annual Turnover (AAT). Our GST Audit Services in Ahmedabad primarily focus on these mandatory tiers:
| Compliance Form | Applicability Threshold (AAT) | Due Date |
| GSTR-9 (Annual Return) | Mandatory for AAT exceeding ₹2 Crore (Optional for others). | December 31st of the following financial year. |
| GSTR-9C (Reconciliation Statement) | Mandatory for AAT exceeding ₹5 Crore. | Same as GSTR-9. |
The Core Challenge: GSTR-9C Reconciliation
The GSTR-9C reconciliation is the heart of the GST audit process. This statement mandates a precise reconciliation between:
Audited Annual Financial Statements (Turnover, Tax Paid, ITC as per Books of Accounts).
Annual Return (GSTR-9) data (Consolidated figures from GSTR-1 and GSTR-3B).
Discrepancies must be meticulously identified, explained, and addressed. Our GST Audit Services in Ahmedabad team performs this complex reconciliation, ensuring every difference in turnover, tax liability, and Input Tax Credit (ITC) is justified to minimize the risk of tax demand and litigation.
Key Deliverables of A M Global's GST Audit Services in Ahmedabad
Choosing A M Global means securing a proactive partner to safeguard your compliance record:
1. Risk Mitigation and Penalty Avoidance
Failure to file GSTR-9 by the deadline attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST). General penalties for non-compliance can reach ₹25,000. Our commitment is to ensure the timely and accurate submission of these reports, safeguarding your firm from these financial burdens.
We invite you to read our detailed guide on “The 5 Critical Checks Before Filing Your GSTR-9” for a deeper understanding of the process.
For official guidance on the statutory requirements of GSTR-9 and GSTR-9C, please consult the Goods and Services Tax Portal.
2. Comprehensive GSTR-9 Preparation
We gather and consolidate data from all 19 tables of GSTR-9, reconciling it with your monthly GSTR-1 and GSTR-3B filings. We ensure correct reporting of advances, credit notes, HSN/SAC summaries, and payment of any undeclared liabilities.
3. Meticulous GSTR-9C Reconciliation
We prepare the GSTR-9C in two parts: Part A (Reconciliation) and Part B (Certification/Self-Certification). Our service focuses heavily on:
Reconciliation of Gross and Taxable Turnover.
Reconciliation of Net Input Tax Credit claimed.
Identifying the reasons for any un-reconciled differences and reporting them accurately.
Frequently Asked Questions (FAQs) about GST Audit Services in Ahmedabad
1. Do I need a CA's signature for the GSTR-9C anymore?
No. Since the Financial Year 2020-21, the requirement for mandatory CA/CMA certification of GSTR-9C has been removed. However, the form is still mandatory for taxpayers with turnover above ₹5 Crore and must be self-certified by the taxpayer. The preparation requires expert GST knowledge, which is where our CA services are essential.
2. Is GSTR-9 mandatory if my turnover is below ₹2 Crore?
No. The filing of the Annual Return (GSTR-9) is optional for taxpayers whose aggregate annual turnover is up to ₹2 Crore in the financial year. However, if your turnover exceeds this limit, filing GSTR-9 is mandatory.
3. What is the due date for GSTR-9 and GSTR-9C filing?
The statutory due date for filing both the Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C) is December 31st of the financial year following the relevant financial year (unless specifically extended by the government).
4. What is the main purpose of the GST Audit Reconciliation Statement (GSTR-9C)?
The primary purpose is to reconcile the final figures declared in the GST Annual Return (GSTR-9) with the figures in the Audited Annual Financial Statements (your company’s books). It ensures that no tax or Input Tax Credit (ITC) has been missed or wrongly claimed throughout the year.