Technical Guide to GSTR-9 & 9C (Including Checklist)
Clause-by-clause analysis of the GST Annual Return and Reconciliation Statement
By CA. Sachin Jain | Batuk Academy
Price : ₹799
₹399 Limited-period offer
✔ Colour e-book + Black & White print copy
✔ Free 17-section compliance checklist
✔ 6 full case studies and 41 practice exercises
Introduction
GSTR-9 and GSTR-9C are among the most detailed returns under GST. Every year, practitioners and finance teams have to match their books with the GST returns, explain each difference and file by the due date. The form is easy to open, but hard to fill correctly.
The Technical Guide to GSTR-9 & 9C explains the whole process, table by table and clause by clause. It links each line of the form to the law, shows where the figure comes from, and walks through worked examples.
Written by a practising Chartered Accountant, it is meant to sit on your desk while you file.
What you will learn
- Who must file GSTR-9 and GSTR-9C under Section 44 and Rule 80, and who is exempt
- How to fill GSTR-9 Tables 1 to 19 across Parts I to VI
- How to reconcile audited turnover with GSTR-9 through Tables 5A to 5R of GSTR-9C
- How to reconcile taxable turnover, tax paid and input tax credit
- How to deal with credit notes, discounts, advances, unbilled revenue and amendments
- How ITC is reversed under Rule 37, Rule 42, Rule 43 and Section 17(5), and what changes in Table 7
- How to match ITC with GSTR-2A/2B and spot lapsed credit under Section 16(4)
- How to calculate interest and late fee, and pay extra liability through DRC-03
- How the self-certification under Rule 80(3) works
- How to prepare for scrutiny and reply to notices
Inside the book
Part A: GSTR-9, the annual return
- Introduction, applicability and due dates
- Structure of the form: six parts, nineteen tables
- Part I: Basic details
- Part II: Outward and inward supplies (Tables 4 and 5)
- Part III: Input tax credit (Tables 6, 7 and 8)
- Part IV: Tax paid (Table 9)
- Part V: Transactions of the year declared in the next year’s returns (Tables 10 to 14)
- Part VI: Other information (Tables 15 to 19), including demands and refunds, HSN summaries and late fee
Part B: GSTR-9C, the reconciliation statement
- Part I: Basic details
- Part II: Reconciliation of turnover and taxable turnover
- Part III: Reconciliation of tax paid
- Part IV: Reconciliation of ITC, including expense-wise ITC
- Part V: Additional liability
- Self-certification under Rule 80(3)
Part C: The compliance checklist
- 17 sections covering registration, invoicing, job work, supply, time of supply, ITC, ISD, classification, returns, collections and payments, reverse charge, value of supply, place of supply, refunds, inward supply, books of accounts and general matters
- FAQs for using the checklist in practice
Part D: 29 annexures for practical work
Cross-reference maps, worked case studies, working-paper formats, legal reference index, glossary, more questions and answers, self-test, ready reckoner for GSTR-9, common mistakes and how the department spots them, scrutiny and notices, practice exercises, industry-wise guide, preparation timeline, drafting notes, GSTR-9 worked case, client information sheets, step-by-step reconciliation method, twelve common scenarios, computations (interest, Rule 42, Rule 43, Section 18(6)), blank GSTR-9C practice forms, quick revision cards, thirty-point pre-filing check, model letters, further exercises and a topic finder.
Key features
| Feature | What it gives you |
| Clause-by-clause analysis | Every table explained with what to report and where the figure comes from |
| Legal references | Sections and rules shown next to each table |
| Practical examples | Real-looking numbers, not only theory |
| 6 case studies | Manufacturer, exporter, hospital and service-provider files, filled from start to finish |
| 41 exercises | With solutions, so you can test yourself |
| Working papers | Ready formats for month-wise sales, ITC, HSN and reconciliations |
| 30-point pre-filing check | A last look before you press submit |
| Model letters | Management representation, supplier follow-up, notice reply |
| Free checklist | A 17-section checklist for smooth conduct of the work |
Two editions, one purchase
Colour edition: a designed, colour-coded PDF with infographics, flowcharts, highlighted legal references and example boxes. Best for reading on screen.
Black and white edition: a clean greyscale copy that prints well and saves ink. Best for office files and printouts.
Who should buy this book
- Chartered Accountants and tax practitioners who prepare annual returns for several clients
- Accountants and finance teams in companies that must file GSTR-9C
- Articled assistants and CA, CMA and commerce students learning GST annual returns
- Business owners and CFOs who want to understand what is filed in their name
- Auditors and consultants who review GST compliance
Why readers choose this guide
- Complete. Both forms, every table, plus the checklist, in one place.
- Practical. Built around working papers, case studies and exercises.
- Clear. Short sentences, tables and “in simple words” explanations.
- Easy to find things. Table finder, glossary and cross-reference maps.
- Ready to use. Formats and letters you can adapt on the same day.
About the author
- Sachin Jain (B.Com (H), LLB, FCA, CS, DISA) is a Chartered Accountant based in Jodhpur and a partner at Jaikumar Jain & Co. He is a Certified Concurrent Auditor and has handled concurrent audits for public sector banks. He publishes books and learning material through Batuk Academy, a unit of Batuk Consultancy & Networking Pvt. Ltd.
Pricing and offer
| Regular price | |
| Offer price | ₹399 (you save ₹400) |
| Includes | Colour e-book, B&W print copy, free checklist |
| Offer valid till | 30-10-2026 |
[Buy Now for ₹399] – Buying Link
Frequently asked questions
Is this a printed book or an e-book?
It is a digital book delivered as PDF files. The black-and-white copy is made for printing, so you can print it at home or at a local shop. [Edit if you also sell hard copies.]
How will I receive it?
After payment, you will receive the download link by email [and WhatsApp] within [time].
What is included with the book?
The colour edition, the black-and-white print copy and the 17-section compliance checklist.
Does the book cover both GSTR-9 and GSTR-9C?
Yes. Both forms are covered table by table, along with the self-certification under Rule 80(3).
Which financial year does it cover?
It explains the form and the law as of the edition date. Due dates, exemption limits and some optional tables change by year through notifications, so check the notification for the year you file. [State the edition date.]
Is it suitable for beginners?
Yes. Each section starts with a plain-language explanation, then goes into the legal reference and examples.
Can I share the file?
The book is for your personal use only. Please do not forward or resell it.
Do you offer a refund?
[State your policy. Digital products are often non-refundable once sent.]
Whom do I contact for help?
Write to info@batukconsultancy.in or call 8000728808.
Contact block
Batuk Academy
Batuk Consultancy & Networking Private Limited
11/682, Chopasani Housing Board, Jodhpur, Rajasthan, 342005
📞 8000728808 | ✉️ info@batukconsultancy.in | 🌐 www.batukconsultancy.com
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