GSTR9C Filing: Due Date, Applicability & Format Guide

GSTR-9C is an annual GST reconciliation statement that plays a critical role in ensuring compliance for businesses. It compares data reported in GST returns with figures from audited financial statements to identify discrepancies and maintain accuracy. This statement is mandatory for taxpayers whose aggregate turnover exceeds the prescribed limit, making it an essential part of GST compliance for large businesses.

Accurate filing of GSTR-9C not only helps avoid penalties but also strengthens financial transparency, which is crucial when applying for a Business Loan, as lenders often review compliance history before approving credit.

Also Read: What is Business Loan: A Complete Guide

What is GSTR9C?

GSTR9C is a reconciliation statement filed annually under GST. It ensures consistency between GST returns and audited financial statements. It is mandatory for taxpayers to cross specified turnover limits and includes certification requirements.

GSTR9C Applicability and Eligibility Criteria

GSTR-9C applies to regular GST taxpayers whose aggregate annual turnover exceeds ₹5 crore in a financial year, subject to government notifications applicable for that year.

GSTR-9C is not applicable to composition taxpayers, casual taxable persons, non-resident taxable persons (including OIDAR service providers), Input Service Distributors, TDS/TCS deductors, and foreign airline companies.

Due Date for GSTR9C Filing

Where applicable, GSTR-9C must be filed along with GSTR-9 by 31 December of the financial year following the relevant assessment year, unless the Government notifies an extension. Applicability of GSTR-9C should be verified for the relevant financial year based on prevailing notifications.

GSTR-9C Format and Structure

GSTR-9C consists of two parts:

Part A: Reconciliation Statement

• Basic details
• Turnover reconciliation
• Tax paid reconciliation
• ITC reconciliation
• Additional liability due to non-reconciliation

How to File GSTR-9C: Step-by-Step Process

• Log in to the GST portal using valid credentials.
• Navigate to Services > Returns > Annual Return and select the relevant financial year.
• Prepare the GSTR-9C reconciliation statement online or using the offline utility.
• If using the offline utility, upload the generated JSON file.
• Review the auto-populated and entered data carefully.
• File GSTR-9C using DSC or EVC and track the filing status on the portal.

Also Read: GST Registration Process – How to Apply Online

Documents Required for GSTR-9C Filing

No documents are required to be uploaded on the GST portal while filing GSTR-9C. However, taxpayers should keep audited financial statements, reconciliation workings and related records ready for internal reference and verification, if required by tax authorities.

Final Thoughts

GSTR-9C filing is a critical step for businesses to ensure transparency and maintain compliance with GST regulations. It reconciles data between GST returns and audited financial statements, reducing discrepancies and strengthening financial accuracy. Timely filing not only helps avoid penalties and interest charges but also reflects sound financial management, which is essential for building trust with stakeholders. Accurate compliance records can also support financial planning and improve eligibility for credit products such as Business Loan solutions.

Apply now for a Business Loan.

FAQs

Q.1. Can I file GSTR9C without CA certification?

A. Yes, self-certification is now allowed as per recent updates.

Q.2. Is revision of GSTR9C allowed after submission?

A. No, revisions are not permitted. Corrections can be made in subsequent filings.

Q.3. How to download error reports in GSTR-9C?

A. Error reports can be downloaded from the GST portal after uploading the JSON file.

Q.4. Who needs to certify Part B of GSTR-9C?

A. Earlier a CA or Cost Accountant was required, now self-certification is permitted.

Q.5. Does GSTR-9C filing affect GST refund claims?

A. Yes, accurate reconciliation supports timely refund processing.

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