GSTR-9C reconciliation certification for taxpayers above the threshold, combined with management audit for operational process improvement.
GSTR-9C (GST Audit) is the annual reconciliation statement for taxpayers above ₹5 crore turnover, certified by a CA. It reconciles GSTR-9 figures with audited financial statements. Management Audit reviews efficiency and effectiveness of management processes beyond financial compliance.
Talk directly with CA Jatin Karda — clear, honest advice with no obligation.
💬 WhatsApp Us Now ✉ Send a Message →GST audit is mandatory above the turnover threshold. Management audit benefits any business seeking independent operational review.
GSTR-9C mandatory — reconciliation statement must be certified by a CA.
Complex GST with ITC, capital goods, and job work — reconciliation is critical.
Management audit for companies improving governance or preparing for investment.
Scaling businesses needing formal process documentation and control frameworks.
GSTR-9C is mandatory for taxpayers with aggregate annual turnover above ₹5 crore. GSTR-9 is mandatory for all regular taxpayers above ₹2 crore.
Both are due by 31st December of the financial year following the year under review.
Late fee of ₹200/day (₹100 CGST + ₹100 SGST) subject to a maximum of 0.25% of turnover in the state/UT.
An independent review of management processes — planning, organisation, decision-making, and controls — to assess efficiency, effectiveness, and strategic alignment.
Book a free consultation — we respond within the same business day.