Is GSTR 9C mandatory for all registered taxpayers?

No. GSTR 9C is not mandatory for all registered taxpayers. You need to file this only if your aggregate turnover is above five crore. If you are below this limit, then no need to file this statement.

Can GSTR 9C be revised after submission?

No. Revision is not allowed. Once filed, GSTR 9C stays as submitted. The portal does not permit amendments. Errors can only be fixed during assessment proceedings.

What documents are required to prepare GSTR 9C?

You need audited financial statements including the balance sheet and profit and loss account. A reconciliation statement comparing GST returns with financials is also required. A certified copy of filed GSTR-9 must be attached.

Is certification by a Chartered Accountant required for GSTR 9C?

No. Separate CA certification is not mandatory according to the latest updates. It is now self-certified by the taxpayer

Can GSTR 9C be filed without filing GSTR-9 first?

No. You cannot file GSTR 9C first. The GST portal unlocks it only after you successfully submit GSTR-9. So, filing GSTR-9 is a strict prerequisite for GSTR 9C.

GSTR 9C: Meaning, Filing Process, Format & Due Date

Form GSTR-9C is a yearly reconciliation statement to be certified by self as per GST law. It matches the figures you reported in your annual GST return (GSTR-9) to the numbers in your audited financial accounts.

If the turnover of your business is more than ₹5 crore in a financial year, then you are bound to file GSTR 9C.

Key Takeaways

Businesses operating across India with aggregate annual turnover exceeding five crore rupees need to file this reconciliation document.

Registered taxpayers self-certify the reconciliation statement after matching filing values with audited financial books.

Successful submission of due returns remains the prerequisite for filing GSTR 9C.

Missing that deadline triggers daily penalties that keep piling up until you eventually submit the return.

What Is GSTR 9C?

GSTR-9C is a reconciliation statement which is self-certified and NOT a tax audit report. The requirement of filing GSTR-9C is independent of applicability of income-tax audits.

The statement reconciles the audited annual financial statements with turnover, tax liability, tax paid and input tax credit as reported in GSTR-9. Filing is mandatory as per Rule 80(3) of CGST Rules and Section 44 of CGST Act. It identifies discrepancies between tax returns and financial statements to ensure the accuracy of numbers and the transparency of the GST framework.

Note: The requirement of certification by chartered accountant / cost accountant has been removed from August 1, 2021. Eligible taxpayers now verify and certify the statement themselves.

Also Read About: What is GST?

Who Should File GSTR 9C?

The filing of GSTR 9C is based on the total turnover of the business. Taxpayers having aggregate turnover of ₹5 crore or above on a pan-India basis in a financial year are required to file GSTR 9C. The following taxpayers are explicitly exempt from filing GSTR 9C under CGST Rules:

Composition dealers

Casual taxable persons

Non-resident taxable persons

Input Service Distributors

Persons paying TDS under Section 51

Persons collecting TCS under Section 52

Also Read About: Understanding the Difference Between GST and TDS

Details Required in GSTR 9C

You need to map your audited financial statements with your annual GST return to find out discrepancies and file the GSTR-9C form. You shall submit the following financial information for three major areas of operations:

Turnover Reconciliation: Reconcile your gross and taxable turnover figures as per your P&L accounts with the turnover figures reported in GSTR-9 and explain the reason for any discrepancy between the two.

Tax Liability: Compute your tax liability for each tax rate and the actual tax you paid via returns, including adjustments for interest or unpaid taxes.

ITC Alignment: Match the input tax credit claimed in your accounting records against the claims made in your annual returns to find expense-wise adjustments or unreconciled claims.

Documents Required for GSTR 9C Filing

Prior to filing GSTR 9C, taxpayers must gather all relevant documents and records, including:

Audited Financial Statements (Profit and Loss Statement, Balance Sheet)

Reconciliation Statement of the turnover, tax paid and ITC claimed in the financial statements and GST Returns.

Certified copy of GSTR-9 filed for the same Financial Year.

Self-certified reconciliation statement

GSTR 9C Format

There are 5 main parts in the GSTR-9C form. And then comes the taxpayer's verification:

Part I: General Information

Part II: Deals with the reconciliation of turnover as per the audited annual financial statements with GSTR-9

Part III: Reconciliation of Taxes

Part IV: Matching of input tax credit

Part V: Other Liability Arising from Mismatch of Turnover, Tax or Input Tax Credit

Verification: Self-certification by the taxpayer

A separate Part B certification by a chartered accountant or cost accountant no longer applies.

Note: From FY 2024-25, GSTR-9C also includes Table 17 for reporting the late fee payable and paid.

How to File GSTR 9C Online

Filing of GSTR 9C online requires a certain order on the GST portal. You cannot file GSTR 9C without filing GSTR 9. GSTR 9C is available on the portal only after the annual return has been filed. This is the reason why it is important for taxpayers to prioritise filing of GSTR-9.

To file GSTR 9C, you need to follow the instructions mentioned below:

First, you need to log in to the GST portal.

Navigate to Services > Returns > Annual Return.

Select the relevant financial year and click on the GSTR 9C tile.

Fill out all necessary details in Part A and Part B.

Upload the JSON file, validate the data, and verify everything before submitting with a DSC or EVC.

The system then generates an ARN upon successful filing. Save the generated Application Reference Number (ARN) for records.

Due Date for Filing GSTR 9C

The return for the FY 2025-26 is to be filed on or before 31st Dec 2026. This date is same as GSTR – 9. Filings submitted after this date will be subject to late fees.

The government has occasionally made extensions to this deadline for particular financial years. However, taxpayers should regularly check the GST portal for any notifications to be sure of the correctness.

Late fees and penalties will apply if the filing is made after the deadline.

How to Download GSTR 9C?

After filing GSTR 9C, taxpayers can download the filed return for their records. The download process is as follows:

Select the relevant financial year and return type. Click on the GSTR 9C form.

Click the download icon to save the return as a PDF.

The downloaded GSTR 9C form contains the ARN and filing date which serves as proof of compliance.

Late Fees and Consequences of Non-Filing

Missing the GSTR-9C deadline triggers a daily late fee of ₹200 under Section 47 of the CGST Act and CBIC Circular No. 246/03/2025-GST. You pay ₹100 for CGST and ₹100 for SGST each day until you file. The total penalty amount shall not exceed 0.50% of the taxpayer’s turnover in the relevant state/UT.

Section 125 also allows authorities to apply a general penalty of up to ₹25,000 on top of the daily fees.

The government did offer a conditional waiver for older unfiled returns. If you submitted your pending forms for the financial years 2017-18 to 2022-23 by March 31, 2025, you avoided those historic late fees completely.

Note: File the GSTR 9C form before you reach the deadline. It will certainly save you daily fees and hefty penalties.

GSTR-9 vs GSTR 9C

Many taxpayers confuse GSTR-9 with GSTR 9C. The following table will clear the confusion.

Parameter	GSTR-9	GSTR 9C
Purpose	Annual return summarising all GST transactions	Reconciliation statement between GSTR-9 and financial statements
Applicability	Regular taxpayers with turnover > ₹2 crore	Taxpayers with turnover > ₹5 crore
Filing Requirement	Annual GST return	Self-certified reconciliation statement filed with the annual return
Certification Required	Self-certified by the taxpayer	Self-certified by taxpayer (reconciliation with audited financials)
Due Date	31st December of following FY	31st December of following FY

Latest Updates on GSTR 9C

Recent GST Council meetings have introduced important updates affecting GSTR 9C compliance.

1. 55th GST Council Meeting

The council approved late fee amnesty relief for historical filings (FY 2017-18 through FY 2022-23) press release of 55th GST Council. Late fees exceeding the amount calculated up to the filing date of GSTR-9 were waived when the pending GSTR-9C was filed on or before March 31, 2025.

2. 53rd GST Council Meeting

The 53rd GST Council recommended the following annual-return measures for FY 2023-24:

Exemption from GSTR-9 filing for registered persons with aggregate turnover of up to ₹2 crore

Continuation of the table-wise reporting relaxations available in GSTR-9 and GSTR-9C for FY 2022-23

Auto-population of Table 8A of GSTR-9 using GSTR-2B instead of GSTR-2A

The government later notified the exemption for taxpayers with aggregate turnover of up to ₹2 crore for FY 2023-24. The Council did not recommend a separate GSTR-9C late-fee concession for taxpayers with nil tax liability.

Conclusion

GSTR 9C is mandatory for businesses with turnover above ₹5 crore. It plays the role of reconciliation statement. File by 31st December to avoid late fees that start at ₹200 per day. Keep records organised throughout the year. You need to always check GST notifications regularly to help avoid last-minute issues.

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