GSTR 9C is an annual reconciliation and audit form under the Goods and Services Tax (GST) regime. It applies to registered taxpayers whose aggregate annual turnover is above ₹5 crore. This form serves as a reconciliation statement between the figures declared in GST returns and the audited financial statements, ensuring accuracy and compliance in reported transactions.
To facilitate easy preparation, the GST portal has introduced an offline utility for GSTR 9C in Excel format. These facilities allow taxpayers to prepare the GSTR-9 Audit return offline before uploading it to the portal.
Along with filing Form GSTR 9C, taxpayers are also required to complete the audit certification and reconciliation statement, duly verified by the concerned professional. For FY 2024–25, the due date to file GSTR 9C is 31 December 2025.
Note: CBIC has released the latest GSTR 9C Offline Tool (Version 2.8) on the GST portal.
The Excel-based offline utility is provided in a ZIP file, which helps taxpayers accurately prepare and validate the GSTR 9C data before submission.
Steps to Download GSTR 9C Offline Utility (Excel Format)
- Visit the official website: https://www.gst.gov.in/
- Click on the “Downloads” tab from the main menu
- Select “Offline Tools” and choose “GSTR 9C Offline Tool” from the list
- A pop-up window will open displaying the "Cancel or Proceed"
- Click on the link to download the utility in ZIP format
- Extract the ZIP file and begin preparing GSTR 9C offline in Excel
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