NumberIQHQ
GlossaryGSTWhat is GSTR-9C?
gst

What is GSTR-9C?

GSTR-9C is a self-certified reconciliation statement that links the GST annual return (GSTR-9) with the audited annual financial statements.

Bare Law Reference: Section 44, CGST Act; Rule 80.

Detailed Explanation

How it works

It is mandatory for taxpayers with turnover above Rs.5 crore. Since FY 2020-21 it is self-certified by the taxpayer, the earlier CA certification having been removed.

Frequently asked questions

Is GSTR-9C certified by a CA?

Not since FY 2020-21; it is now self-certified by the taxpayer.

Who must file GSTR-9C?

Registered persons with aggregate turnover above Rs.5 crore.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • GSTR-9C reconciles GSTR-9 with audited accounts.
  • Mandatory above Rs.5 crore turnover.
  • Self-certified since FY 2020-21.
← Back to all terms