Dear sir/mam,
People are amending and Filing GSTR9 based on books of accounts so now GSTR-9 becomes equal books of accounts.

1. Now if I talk about GSTR9 C ,it required reconciliation between books and GSTR9 since books are already matches with GSTR9 ,now how we can make reconciliation in GSTR9C  will since GSTR9a will always be equal to books so there will never be any unreconciled figure