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GST Audit⏱ 20 min

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GSTR-9 Annual Working

Aggregate all 12 months into GSTR-9 tables. Section 73/74 risk flagged before filing.

GSTR-9 consolidates an entire year of GST transactions — outward supplies, ITC claimed, ITC reversed, and payments. Discrepancies between GSTR-9 and GSTR-3B aggregate trigger Section 73/74 proceedings. GSTAgent aggregates your full year audit data, flags mismatches, and generates verified GSTR-9 working tables.

GSTR-9Annual returnSec 73Sec 74

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The Problem

Why this needs to be automated

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12 months of GSTR-3B to aggregate

GSTR-9 must match the sum of 12 monthly GSTR-3B filings. Any difference — even ₹1 — between GSTR-9 and the aggregate 3B is a red flag for scrutiny.

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Section 73/74 proceedings from mismatches

Sec 73 (non-fraudulent) or Sec 74 (fraud) proceedings arise from GSTR-9 mismatches. Penalty in Sec 74 cases can be 100% of tax amount.

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ITC mismatch in Table 8

GSTR-9 Table 8 requires ITC per GSTR-2A vs ITC per books vs ITC in GSTR-3B. Getting all three to reconcile without automation is a major undertaking.

Regulatory Context

The law that makes this matter

Sec 44

Annual return filing

Every registered person must file GSTR-9 by 31 December of the following FY. Turnover above ₹5 crore must also file GSTR-9C reconciliation statement.

Sec 73

Demand — non-fraud cases

Demand for tax short-paid due to any reason other than fraud. Interest + penalty up to 10% of tax (minimum ₹10,000).

Sec 74

Demand — fraud cases

Demand for tax short-paid due to fraud, wilful misstatement, or suppression. Penalty = 100% of tax. 5-year time limit.

How It Works

4 steps. Mostly automated.

Run monthly audit for all 12 months

Complete the audit workflow for each month. Turnover, ITC, and RCM data saved per month automatically.

Aggregate turnover and ITC

GSTAgent sums all 12 months — outward supply by type, ITC by category, RCM paid, reversals made. Cross-checks against 3B aggregate.

Mismatch detection

Any difference between GSTR-9 working and sum of 12 monthly 3B filings is flagged with exact amount and Sec 73/74 risk assessment.

GSTR-9 tables ready

Table 4, 5, 6, 7, 8 values generated. Ready to enter on GST Portal. Sec 73/74 risk cleared before filing.

Sample Output

What you actually see

Sample data — Metro Print Works Pvt. Ltd · FY 2026-27

Total outward taxable (Table 4)

₹2,84,73,600

Total ITC claimed (Table 6)

₹41,78,244

ITC reversed (Table 7)

₹3,42,100

Net ITC available

₹38,36,144

Mismatch vs 3B aggregate

₹0

Sec 73/74 risk

None detected

Sample data for illustration only. Actual results depend on your client's Tally data. Not professional tax advice.

Edge Cases

How GSTAgent handles the tricky ones

Scenario	GSTAgent Output
Amended invoice changing FY classification	Amendment tracked — reported in correct FY in GSTR-9
ITC reversal in 3B not reflected in books	Reversal mismatch flagged — books must be adjusted
Late-filed GSTR-3B for some months	Late filing noted — late fee computation shown

Months aggregated automatically

GSTR-9 tables populated

Auto

Sec 73/74 risk check

20 min

vs 3 days manually

FAQ

Common questions

Who must file GSTR-9C?

Taxpayers with aggregate turnover above ₹5 crore must file GSTR-9C (reconciliation statement certified by CA/CMA) along with GSTR-9.

Can I amend GSTR-9 after filing?

GSTR-9 cannot be amended after filing. This is why pre-filing reconciliation and mismatch detection is critical.

What is the penalty for not filing GSTR-9?

₹200 per day (₹100 CGST + ₹100 SGST) up to 0.25% of turnover for that state.

Does GSTAgent cover GSTR-9C as well?

GSTR-9C working is on the roadmap. Currently GSTAgent generates the GSTR-9 working tables — the CA certifies GSTR-9C independently.

Ready to run this workflow?

A GSTAgent subscription code is required. CA firm plans from ₹1,400/month for 10 clients.

Start GSTR-9 Working →View pricing ← All workflows