GSTR-9C is the reconciliation statement and certification form under GST that businesses must file after completing their annual return (GSTR-9) for a financial year and reconciling it with audited financial statements. It is mandatory for taxpayers whose aggregate turnover exceeds ₹5 crore during the year.
Final Due Date for GSTR-9C - FY 2024-25
For the Financial Year 2024-25, the due date to file GSTR-9C is: 31st December,2025 (unless extended by Government notification).This deadline aligns with the due date for filing the annual GST return (GSTR-9) for the same year.
Who Must File GSTR-9C?
GSTR-9C is mandatory for:
- Registered persons whose aggregate turnover exceeds ₹5 crore during FY 2024-25
- Taxpayers required to file GSTR-9 (Annual Return)
Not applicable to:
- Composition taxpayers
- Casual taxable persons
- Input Service Distributors (ISD)
- Non-resident taxable persons
Is Audit Required for GSTR-9C?
- GST Audit by CA/CMA is no longer mandatory
- However, GSTR-9C must be self-certified by the taxpayer
- Accurate reconciliation is crucial to avoid notices
Penalty for Late or Non-Filing of GSTR-9C
While no specific late fee is prescribed exclusively for GSTR-9C:
- Authorities may impose penalties under Section 125 of the CGST Act
- Maximum general penalty can go up to ₹25,000
- Delay may also trigger GST scrutiny or audit proceedings
Documents Required for Filing GSTR-9C
- Audited Balance Sheet
- Profit & Loss Account
- GSTR-9 filed data
- GSTR-1 and GSTR-3B returns
- ITC reconciliation statements
- Tax payment details
Key Takeaways
- Final due date for GSTR-9C for FY 2024-25 is 31 December 2025
- Applicable to taxpayers with turnover above ₹5 crore
- Filing is mandatory even though audit is removed
- Delay can invite penalties and departmental scrutiny
FAQs
What is the final due date for GSTR-9C for FY 2024-25?
The final due date for filing GSTR-9C for FY 2024-25 is 31 December 2025, unless extended by the government.
Is GSTR-9C mandatory for all GST taxpayers?
No. GSTR-9C is mandatory only for taxpayers whose aggregate turnover exceeds ₹5 crore during FY 2024-25.
Is CA certification required for GSTR-9C?
No. GST audit has been removed. GSTR-9C is self-certified by the taxpayer.
What is the penalty for non-filing of GSTR-9C?
There is no specific late fee, but a general penalty up to ₹25,000 may be imposed under GST law.
Can GSTR-9C be revised after filing?
No. Once filed, GSTR-9C cannot be revised.
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