{"id":48921,"date":"2026-08-10T17:15:28","date_gmt":"2026-08-10T11:45:28","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=48921"},"modified":"2026-10-27T17:08:04","modified_gmt":"2026-10-27T11:38:04","slug":"handle-mismatch-between-gstr-1-and-gstr-3b","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/handle-mismatch-between-gstr-1-and-gstr-3b\/","title":{"rendered":"How to Handle Mismatch Between GSTR-1 and GSTR-3B?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Businesses registered under GST must understand their annual return filing obligations to maintain compliance and report their financial transactions accurately. <\/span><b>GSTR-9<\/b><span style=\"font-weight: 400;\"> is the annual return filed by eligible registered taxpayers, while <\/span><b>GSTR-9C<\/b><span style=\"font-weight: 400;\"> is a reconciliation statement required for specified taxpayers when applicable under GST law. Eligibility depends on factors such as the financial year, aggregate turnover and applicable exemptions or notifications. Whether you completed your <\/span><a href=\"https:\/\/www.kanakkupillai.com\/online-gst-registration\"><b>GST registration online<\/b> <\/a><span style=\"font-weight: 400;\">recently or have been managing GST compliance for several years, understanding these requirements can help you determine which annual filings apply to your business and prepare the necessary records before the due date.<\/span><\/p>\n<div style=\"background: #f8fbff; border: 2px solid #0d6efd; border-radius: 12px; padding: 25px; margin: 25px 0;\">\n<p style=\"font-size: 28px; font-weight: bold; color: #0d6efd; margin-top: 0; margin-bottom: 15px;\">Quick Summary<\/p>\n<p>GSTR-1 records the outward supplies reported by a business, while GSTR-3B is used to declare the corresponding tax liability and pay the tax due. When the liability reported in these returns does not match, the GST system may identify the difference and issue an intimation under Rule 88C. The taxpayer may then need to pay the differential tax and applicable interest or provide an explanation within the prescribed time. Repeated or unexplained differences can also increase the risk of further scrutiny and compliance action.<\/p>\n<ul style=\"margin-top: 15px; padding-left: 20px;\">\n<li><strong>GSTR-1 vs GSTR-3B:<\/strong> Differences between the outward tax liability reported in GSTR-1\/IFF and the liability declared in GSTR-3B can trigger a Rule 88C intimation when the prescribed conditions are met.<\/li>\n<li><strong>DRC-01B:<\/strong> A taxpayer receiving a Rule 88C intimation generally has 7 days to pay the differential amount with applicable interest or submit an explanation.<\/li>\n<li><strong>Auto-population:<\/strong> GST return systems have introduced greater auto-population of liability figures from GSTR-1 into GSTR-3B, reducing the scope for inconsistent reporting.<\/li>\n<li><strong>Filing restrictions:<\/strong> Non-compliance with applicable return-filing requirements can result in restrictions on subsequent GST filings, including GSTR-1, where the conditions under the relevant rules are satisfied.<\/li>\n<li><strong>Further scrutiny:<\/strong> Persistent or unexplained mismatches may lead to additional verification, notices, or other action by the GST authorities depending on the facts of the case.<\/li>\n<\/ul>\n<div style=\"background: #eef6ff; padding: 18px; border-radius: 8px; margin-top: 20px;\">\n<p style=\"font-size: 20px; font-weight: 600; margin: 0 0 10px 0;\">Received a GST Mismatch Intimation?<\/p>\n<p style=\"margin: 0 0 15px 0;\">Kanakkupillai can help reconcile GSTR-1 and GSTR-3B, identify the reason for the mismatch, prepare the required explanation, and assist with GST compliance and notices.<\/p>\n<p><a style=\"background: #0d6efd; color: #ffffff; text-decoration: none; padding: 12px 24px; border-radius: 6px; font-weight: 600;\" href=\"https:\/\/www.kanakkupillai.com\/gst-return-filing\">Get GST Compliance Assistance<br \/>\n<\/a><\/p>\n<\/div>\n<\/div>\n<h2><b>What Is GSTR-9?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GSTR-9 is the annual return under Section 44 of the CGST Act, 2017, read with Rule 80 of the CGST Rules. It consolidates what you reported in your monthly or quarterly returns for one financial year: outward supplies, input tax credit (ITC), tax paid, refunds, demands and HSN-wise summaries. Keeping your regular<\/span><a href=\"https:\/\/www.kanakkupillai.com\/gst-return-filing?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">GST return filing<\/span><\/a><span style=\"font-weight: 400;\"> up to date can help you organise the information needed for annual return preparation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Its real purpose is cross-checking. The department compares it against your GSTR-1, GSTR-3B and GSTR-2B, so any gap between what you declared during the year and what your books actually show tends to surface here. Businesses that identify differences between their sales figures and tax payments should review the process of<\/span><a href=\"https:\/\/www.kanakkupillai.com\/learn\/gstr-1-and-gstr-3b-reconciliation\/?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">GSTR-1 and GSTR-3B reconciliation<\/span><\/a><span style=\"font-weight: 400;\"> before preparing their annual return.<\/span><\/p>\n<h2><b>What Is GSTR-9C?<\/b><\/h2>\n<p><b>GSTR-9C<\/b><span style=\"font-weight: 400;\"> is a reconciliation statement <\/span><b>under Rule 80(3).<\/b><span style=\"font-weight: 400;\"> It matches the figures in your GSTR-9 against your audited annual financial statements and explains differences in turnover, tax paid and ITC. <\/span><b>GSTR-9C is no longer a CA or Cost Accountant certification.<\/b><span style=\"font-weight: 400;\"> For the years when it was an audit-based certificate (FY 2017-18 to FY 2019-20), a professional signed it. From FY 2020-21 onwards, the taxpayer self-certifies the reconciliation statement. Your accounts may still need a statutory audit under the Companies Act or Income Tax Act, but the GST form itself does not require a professional\u2019s certificate.<\/span><\/p>\n<h2><b>Who Must File GSTR-9?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Every registered person who was a regular taxpayer during the year must file GSTR-9, unless an exemption applies. The applicable form depends on the taxpayer&#8217;s registration category and compliance requirements. Understanding the<\/span><a href=\"https:\/\/www.kanakkupillai.com\/learn\/types-of-gst-returns-and-due-dates-in-india\/?utm_source=chatgpt.com\"> <b>types of GST returns<\/b><\/a><span style=\"font-weight: 400;\"> can help businesses distinguish annual returns from the monthly, quarterly or other returns they may need to file. In practice, the regular taxpayers covered include:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Proprietorships, partnership firms, LLPs and companies registered as regular taxpayers<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Sellers and service providers whose aggregate turnover is above \u20b92 crore<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">E-commerce operators and online sellers holding a regular GST registration<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">SEZ units and SEZ developers<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The return is filed <\/span><b>separately for each GSTIN<\/b><span style=\"font-weight: 400;\">. If you hold registrations in three states under one PAN, you file three annual returns.<\/span><\/p>\n<h2><b>Who Does Not Need to File GSTR-9?<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Category<\/b><\/td>\n<td><b>What applies instead<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Aggregate turnover up to \u20b92 crore<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exempt under Notification 15\/2025-CT; voluntary filing allowed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Composition scheme taxpayers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">File GSTR-4 annually. GSTR-9A is no longer in use<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Input Service Distributors (ISD)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not required to file GSTR-9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Casual taxable persons<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not required to file GSTR-9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Non-resident taxable persons<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not required to file GSTR-9. See<\/span><a href=\"https:\/\/www.kanakkupillai.com\/gst-registration-for-foreigners\"> <span style=\"font-weight: 400;\">GST registration for foreigners<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Persons deducting TDS (Section 51) or collecting TCS (Section 52)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not required to file GSTR-9 for that registration<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>\u00a0How Is Aggregate Turnover Calculated?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">The \u20b92 crore and \u20b95 crore tests use aggregate turnover as defined in Section 2(6) of the CGST Act. It is PAN-based and all-India, so it combines every GST registration you hold under the same PAN. If your business operates across multiple states, it is important to<\/span><a href=\"https:\/\/www.kanakkupillai.com\/learn\/calculate-aggregate-turnover-for-gst\/?utm_source=chatgpt.com\"> <b>calculate aggregate turnover for GST<\/b><\/a><span style=\"font-weight: 400;\"> using the applicable inclusions and exclusions before deciding whether GSTR-9 or GSTR-9C applies. Aggregate turnover includes:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Taxable supplies and exempt supplies<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Exports of goods and services<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Inter-state supplies<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It excludes GST (CGST, SGST, IGST and cess) and inward supplies on which you pay tax under reverse charge. Two practical consequences follow. First, a branch with small sales can still fall inside the \u20b95 crore net because the test is applied across the PAN. Second, the figure you compare is turnover for the financial year, not the turnover of a single state.<\/span><\/p>\n<h2><b>Who Must File GSTR-9C?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses with an <\/span><b>aggregate annual turnover exceeding \u20b95 crore<\/b><span style=\"font-weight: 400;\"> are generally required to file GSTR-9C, subject to the applicable GST provisions and exemptions for the relevant financial year. This statement helps reconcile the figures reported in the annual GST return with the corresponding financial records, making it easier to identify differences in turnover, tax liability and Input Tax Credit (ITC).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The turnover threshold is calculated using the <\/span><b>PAN-based aggregate turnover across India<\/b><span style=\"font-weight: 400;\">, rather than the turnover of a single GST registration. However, GSTR-9C is filed separately for each applicable GSTIN. This means that businesses operating in multiple states may need to prepare separate reconciliation statements for their respective <\/span><b>GST registrations.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Certain categories of taxpayers, including Input Service Distributors (ISDs), composition taxpayers, casual taxable persons and non-resident taxable persons, are generally excluded from the regular annual return requirements, subject to the applicable rules. Businesses should therefore check their taxpayer category, aggregate turnover and the requirements notified for the relevant financial year before deciding whether GSTR-9C applies to them. Once eligibility is confirmed, checking the applicable<\/span><a href=\"https:\/\/www.kanakkupillai.com\/learn\/gst-annual-return-due-date\/?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">GST annual return due date<\/span><\/a><span style=\"font-weight: 400;\"> can help businesses plan their reconciliation and filing work in advance.<\/span><\/p>\n<h2><b>Do I Need to File? Five Quick Examples<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Situation<\/b><\/td>\n<td><b>GSTR-9 \/ GSTR-9C<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Freelance consultant, regular registration, \u20b960 lakh turnover<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GSTR-9 exempt (optional). No GSTR-9C<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Private limited company, one state, \u20b93.2 crore turnover<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GSTR-9 mandatory. No GSTR-9C<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Trading firm, \u20b97 crore across two GSTINs under one PAN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GSTR-9 for each GSTIN. GSTR-9C applies because PAN-level turnover exceeds \u20b95 crore<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Small retailer under composition scheme, \u20b990 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GSTR-4, not GSTR-9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Online seller, regular registration, \u20b92.5 crore<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GSTR-9 mandatory. No GSTR-9C<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>\u00a0Latest GST Updates Affecting GSTR-9 and 9C<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">These are the changes most likely to affect how you prepare the FY 2025-26 return.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Update<\/b><\/td>\n<td><b>What it means for you<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Forms opened for FY 2025-26<\/b><span style=\"font-weight: 400;\"> (GSTN advisory dated 13 Oct 2026)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GSTR-9 and GSTR-9C for FY 2025-26 were enabled on the GST portal from 8 October 2026.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Due date: 31 December 2026<\/b><\/td>\n<td><span style=\"font-weight: 400;\">This is the statutory date under Rule 80. No extension had been notified at the time of writing, so plan for 31 December.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u20b92 crore exemption now standing<\/b><span style=\"font-weight: 400;\"> (Notification 15\/2025-CT, 17 Sept 2025)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Earlier, the exemption was notified year by year. From FY 2024-25 it applies by a single notification, so small taxpayers no longer wait for an annual announcement.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Form changes<\/b><span style=\"font-weight: 400;\"> (Notification 13\/2025-CT, 17 Sept 2025)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From FY 2024-25: Table 8A is built on invoices of the year as seen in GSTR-2B; a new Table 8H1 reports IGST on imports claimed in the next year; ITC reversals under Rules 37 and 37A are shown separately; amendments made through GSTR-1A flow into Tables 4 and 5; and GSTR-9C carries a new table for late fee payable and paid.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Late fee covers GSTR-9C too<\/b><span style=\"font-weight: 400;\"> (Circular 246\/03\/2025-GST)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The late fee under Section 47(2) runs until the complete annual return is filed, which includes GSTR-9C where it applies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Two rate regimes in one return<\/b><span style=\"font-weight: 400;\"> (GST 2.0, from 22 Sept 2025)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">FY 2025-26 includes supplies at the old 5\/12\/18\/28% rates (April to 21 September 2025) and the new 5%, 18% and 40% structure (from 22 September 2025). Keep both periods clearly separated in your working.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Three-year filing bar<\/b><span style=\"font-weight: 400;\"> (Section 44(2), in force from 1 Oct 2023)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An annual return cannot be filed after three years from its due date. The FY 2022-23 return, due 31 Dec 2023, can be filed only until 31 Dec 2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>ITC cut-off<\/b><span style=\"font-weight: 400;\"> (Section 16(4))<\/span><\/td>\n<td><span style=\"font-weight: 400;\">ITC for FY 2025-26 can be claimed up to 30 November 2026 or the date of filing GSTR-9, whichever is earlier. Finish reconciliation before that date, not after.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Due Date and Late Fee<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GSTR-9 and GSTR-9C for FY 2025-26 are due on <\/span><b>31 December 2026<\/b><span style=\"font-weight: 400;\">. The late fee under Section 47(2) for delay in the annual return, as rationalised by Notification 07\/2023-CT for FY 2022-23 onwards, is:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Aggregate turnover<\/b><\/td>\n<td><b>Late fee per day (CGST + SGST)<\/b><\/td>\n<td><b>Maximum<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Up to \u20b95 crore<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b950 (\u20b925 + \u20b925)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.04% of turnover in the State\/UT (0.02% + 0.02%)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Above \u20b95 crore, up to \u20b920 crore<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b9100 (\u20b950 + \u20b950)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.04% of turnover in the State\/UT (0.02% + 0.02%)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Above \u20b920 crore<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b9200 (\u20b9100 + \u20b9100)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.5% of turnover in the State\/UT (0.25% + 0.25%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">Taxpayers up to \u20b92 crore are exempt, so no late fee arises for them. Interest and any additional tax shown as payable in GSTR-9 or GSTR-9C are separate from the late fee.<\/span><\/p>\n<h2><b>Format of GSTR-9 in Brief<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GSTR-9 has six parts. You will spend most of your time on Parts II to IV:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><b>Part I (Tables 1\u20133):<\/b><span style=\"font-weight: 400;\"> basic details such as GSTIN, legal name and financial year<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><b>Part II (Tables 4\u20135):<\/b><span style=\"font-weight: 400;\"> outward supplies, taxable and exempt, with amendments from GSTR-1A<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><b>Part III (Tables 6\u20138):<\/b><span style=\"font-weight: 400;\"> ITC availed, reversed and reconciled with GSTR-2B<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><b>Part IV (Table 9):<\/b><span style=\"font-weight: 400;\"> tax payable and paid<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><b>Part V (Tables 10\u201314):<\/b><span style=\"font-weight: 400;\"> adjustments declared in the next year\u2019s returns<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><b>Part VI (Tables 15\u201319):<\/b><span style=\"font-weight: 400;\"> refunds, demands, HSN summaries and late fee<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Table 8 is the place where mismatches usually appear, because ITC claimed in GSTR-3B is compared with GSTR-2B. The earlier reference to GSTR-2A on the old version of this page is outdated.<\/span><\/p>\n<h2><b>How to Prepare Before You File<\/b><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Close all monthly or quarterly returns.<\/b><span style=\"font-weight: 400;\"> Every GSTR-1 and GSTR-3B for the year must be filed first, or the annual return tile will not open.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Reconcile your sales register<\/b><span style=\"font-weight: 400;\"> with GSTR-1 and GSTR-3B. If you see gaps, read our guide on<\/span><a href=\"https:\/\/www.kanakkupillai.com\/learn\/handle-mismatch-between-gstr-1-and-gstr-3b\/\"> <span style=\"font-weight: 400;\">handling a mismatch between GSTR-1 and GSTR-3B<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Reconcile ITC<\/b><span style=\"font-weight: 400;\"> with GSTR-2B. Check invoices missing in GSTR-2B and any reversals under Rules 37, 37A, 42 and 43.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Check HSN and rates.<\/b><span style=\"font-weight: 400;\"> If classification errors surfaced during the year, see how to correct a wrong HSN code in past returns.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Fix issues in time.<\/b><span style=\"font-weight: 400;\"> Corrections that must go through monthly returns need to be made before the 30 November 2026 cut-off.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Prepare audited financials<\/b><span style=\"font-weight: 400;\"> if GSTR-9C applies, and note differences in turnover, tax and ITC with reasons.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 <\/span><b>Pay any additional liability<\/b><span style=\"font-weight: 400;\"> identified during reconciliation through Form DRC-03 before filing.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">A filed GSTR-9 cannot be revised, so review the auto-populated figures and your working carefully before submission.<\/span><\/p>\n<h2><b>Common Mistakes to Avoid<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Treating GSTR-9C as a CA certificate and waiting for a professional to \u201csign off\u201d<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Testing the \u20b95 crore limit state by state instead of on PAN-wide turnover<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Filing before the GSTR-1 and GSTR-3B for every month are complete and matched<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Mixing old and new GST rates for supplies on either side of 22 September 2025<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Using GSTR-2A logic for ITC, rather than GSTR-2B<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Assuming a pending annual return can be filed \u201clater\u201d, without checking the three-year bar<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Skipping the return because turnover is below \u20b92 crore, without checking whether turnover across all GSTINs under the PAN stays below that limit<\/span><\/li>\n<\/ul>\n<h2><b>What Happens If You Do Not File GSTR-9 and GSTR-9C?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Missing your GST annual return deadline can create more than a compliance headache for your business. Depending on the applicable requirements, delayed filing may result in late fees, notices from the GST department and difficulties in completing your outstanding GST compliance. Continued delays can also affect your ability to file returns if statutory restrictions apply. The consequences depend on the return involved, the relevant financial year and the provisions in force.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The best way to avoid unnecessary complications is to check your filing obligations early, reconcile your books of accounts with your GST returns and address any discrepancies before submitting your annual return. If you have already received a notice from the GST department regarding a pending annual return or a compliance issue, <\/span><b>Kanakkupillai can help you understand the notice and prepare an appropriate response.<\/b><span style=\"font-weight: 400;\"> Visit our<\/span><a href=\"https:\/\/www.kanakkupillai.com\/gst-notice-reply\"> <span style=\"font-weight: 400;\">GST Notice Reply service<\/span><\/a><span style=\"font-weight: 400;\"> to explore the support available for your situation.<\/span><\/p>\n<h2><strong>Why Choose Kanakkupillai for GSTR-9 and GSTR-9C Filing?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Preparing GST annual returns involves more than entering figures into a form. Differences between books of accounts and GST returns, mismatches in Input Tax Credit (ITC), turnover discrepancies and errors in tax reporting can make annual compliance challenging. Identifying these issues before filing helps businesses review their records and address discrepancies appropriately.<\/span><\/p>\n<p><b>Kanakkupillai provides GST compliance and return filing assistance tailored to your business requirements.<\/b><span style=\"font-weight: 400;\"> Our team can help you assess whether GSTR-9 and GSTR-9C apply to your business, review the relevant financial and GST records, identify potential reconciliation issues and understand the information required for filing. We focus on helping businesses maintain consistent records and approach annual GST compliance with greater clarity.<\/span><\/p>\n<h2><b>FAQs<\/b><\/h2>\n<h3><b>Is GSTR-9 mandatory if my turnover is below \u20b92 crore?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. Under Notification 15\/2025-CT, a registered person with aggregate turnover up to \u20b92 crore is exempt from filing GSTR-9. You may still file voluntarily.<\/span><\/p>\n<h3><b>Is GSTR-9C mandatory above \u20b95 crore?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. If aggregate turnover exceeds \u20b95 crore, you must file GSTR-9C with GSTR-9. It is self-certified, and no CA or CMA certificate is required.<\/span><\/p>\n<h3><b>What is the due date for GSTR-9 and 9C for FY 2025-26?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">31 December 2026. At the time of writing, no extension has been notified. Always check the GST portal for any later notification.<\/span><\/p>\n<h3><b>Can I file GSTR-9 if some GSTR-1 or GSTR-3B returns are pending?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. The GSTR-9\/9C tile on the portal is enabled only after all GSTR-1 and GSTR-3B returns for the year are filed.<\/span><\/p>\n<h3><b>Which annual return do composition taxpayers file?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GSTR-4. GSTR-9A is no longer used.<\/span><\/p>\n<h3><b>Is turnover of exactly \u20b95 crore covered by GSTR-9C?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. The requirement applies when aggregate turnover exceeds \u20b95 crore.<\/span><\/p>\n<h3><b>How is aggregate turnover calculated?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">It is PAN-based and all-India. It includes taxable, exempt, export and inter-state supplies and excludes GST and reverse-charge inward supplies.<\/span><\/p>\n<h3><b>Can I revise GSTR-9 after filing?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. There is no revision facility, so complete your reconciliation before you submit.<\/span><\/p>\n<h3><b>Can I still file the FY 2022-23 annual return?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Only until 31 December 2026, which is three years from its due date under Section 44(2), and only if the related monthly returns are in place.<\/span><\/p>\n<h3><b>What is the late fee for GSTR-9?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u20b950 a day up to \u20b95 crore, \u20b9100 a day for \u20b95 to \u20b920 crore, and \u20b9200 a day above \u20b920 crore, subject to the caps in the late fee table above.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Businesses registered under GST must understand their annual return filing obligations to maintain compliance and report their financial transactions accurately. GSTR-9 is&#8230;<\/p>\n","protected":false},"author":26,"featured_media":36351,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[4314],"tags":[],"class_list":["post-48921","post","type-post","status-publish","format-standard","has-post-thumbnail","category-gst-return"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to Handle Mismatch Between GSTR-1 and GSTR-3B?<\/title>\n<meta name=\"description\" content=\"Learn how to identify and resolve GSTR-1 and GSTR-3B mismatches in India. 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His primary areas of work include intellectual property law, consumer protection law, corporate law, tax law, and corporate legal research for legal platforms, law firms, and corporate organizations across India. He holds an LL.B degree from Campus Law Centre and also holding the LL.M degree from Delhi University. He is enrolled with the Bar Council of Delhi as an advocate. At Kanakkupillai, Adv. Pratik Kumar assists clients and legal platforms with legal content writing, case analysis, research-based articles, legal explainers, and academic legal projects. He has worked on a wide range of legal topics including consumer disputes, registrations issues, tax disputes, trademarks laws, and ancillary disputes. His articles are based on extensive legal research, practical legal understanding, statutory interpretation, and judicial precedents. 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