GSTR-9 is the GST annual return summarising the year's supplies, ITC and tax; GSTR-9C is a self-certified reconciliation statement linking GSTR-9 to the audited annual financial statements. GSTR-9 is optional below Rs.2 crore turnover; GSTR-9C is required above Rs.5 crore. Both are due by 31 December following the financial year.
What each form is
GSTR-9 (Section 44, Rule 80) consolidates the monthly/quarterly returns of a financial year — outward and inward supplies, ITC claimed and reversed, tax paid, and demands/refunds — into a single annual return per GSTIN.
GSTR-9C is a reconciliation statement that matches the turnover, tax paid and ITC in GSTR-9 with the figures in the audited financial statements, explaining any differences. Since FY 2020-21 it is self-certified by the taxpayer (the earlier requirement of certification by a CA/CMA was removed).
Turnover thresholds
| Aggregate annual turnover | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to Rs.2 crore | Optional (exempt) | Not required |
| Rs.2 crore to Rs.5 crore | Mandatory | Not required |
| Above Rs.5 crore | Mandatory | Mandatory (self-certified) |
Thresholds are based on aggregate turnover (PAN-level, all-India). Verify the threshold notified for the specific financial year, as the exemption limit has been varied by annual notifications.
Due date and late fee
Both GSTR-9 and GSTR-9C are due by 31 December following the end of the financial year (for example, 31 December 2026 for FY 2025-26). Late filing of GSTR-9 attracts late fee under Section 47 at Rs.200 per day (Rs.100 CGST + Rs.100 SGST), subject to a turnover-based cap rationalised by Notification 07/2023-CT.
Practical points for finance teams
- GSTR-9 is largely auto-populated from GSTR-1 and GSTR-3B but must be reconciled to books before filing — differences cannot be corrected after submission.
- Additional liability identified in GSTR-9/9C can be paid through Form DRC-03, but additional ITC cannot be claimed in the annual return.
- Even though GSTR-9C is self-certified, the reconciliation should be supported by a working that a reviewer or department can follow.
- Keep the turnover computation (aggregate, PAN-level) documented to evidence why 9C was or was not filed.
Key takeaways
- GSTR-9 = annual return; GSTR-9C = reconciliation with audited accounts.
- GSTR-9 optional up to Rs.2 crore; GSTR-9C mandatory above Rs.5 crore.
- GSTR-9C is self-certified since FY 2020-21 (no CA certification).
- Both due by 31 December; extra liability via DRC-03, no new ITC.