Mistakes to Avoid in GSTR-9Incorrect Reporting of Turnover

Ensure the turnover reported matches with GSTR-1, GSTR-3B, and audited financial statements. Mismatch can lead to scrutiny or notices.
Reversals of ITC Not Reported:
Report all ITC reversals under Table 7 correctly, including those related to Rule 42 (input services) and Rule 43 (capital goods).
ITC Mismatches with GSTR-2A:
Reconcile ITC claimed in GSTR-3B with GSTR-2A. Overclaiming ITC can result in liability and interest under Section 50 of the CGST Act.

Incorrect Tax Paid Details:

Ensure the tax paid details in GSTR-9 match with GSTR-3B and the cash/credit ledger. Misreporting here can lead to discrepancies.
Not Reporting Amendments or Adjustments:

Report all amendments made in GSTR-1 and GSTR-3B during the relevant year under Table 10 and Table 11.

Skipping the Late Fee Disclosure:

Disclose late fees, penalties, or interest paid during the year under Table 9 of GSTR-9.
Wrong ITC Claimed under Table 8:

Ensure correct bifurcation of ITC availed in GSTR-3B and matched/unmatched ITC under Table 8A to 8D.
Errors in Reporting Exempt, Nil-rated, or Non-GST Supplies:

Accurately classify exempt, nil-rated, and non-GST outward supplies in Table 5. Misclassification may trigger audits.
Omitting HSN Summary:

Fill the HSN summary in Table 17 for outward supplies and Table 18 for inward supplies, as applicable. Late Filing of GSTR-9:

Filing beyond the deadline attracts late fees of ₹200/day (₹100 CGST + ₹100 SGST) subject to a maximum cap of 0.25% of turnover.
Mistakes to Avoid in GSTR-9C


Non-Reconciliation of Turnover:

Ensure turnover reconciliation between audited financials, GSTR-9, and GSTR-3B under Part II of GSTR-9C.
Ignoring Unreconciled ITC:

Provide explanations for ITC mismatches in Part V of GSTR-9C. Unaddressed discrepancies can lead to scrutiny.
Incorrect Reporting of Tax Payable and Paid:

Verify that tax payable and paid amounts in GSTR-9C match with GSTR-9 and GSTR-3B records. Skipping Adjustments and Amendments:

Record all amendments made during the financial year, especially those in Tables 10 and 11 of GSTR-9. Misclassification of Expenses for ITC:

Ensure expenses are categorized correctly under eligible and ineligible ITC in the reconciliation statement.
Errors in Auditor's Recommendations:

Any additional liability identified by the auditor must be reported accurately. Avoid underreporting or ignoring it.
Incorrect Use of Negative Values:

Avoid using negative values for reconciliations unless explicitly