Quick Summary
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 t
Daily Limit Reached
You have reached your daily limit of 2 Free Articles
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now
Already a PRO member? Login here for an ad-free experience.
The final due date for filing GSTR-9C for FY 2024-25 is 31st December 2025, unless the government announces an extension.
GSTR-9C is mandatory for registered taxpayers whose aggregate turnover exceeded ₹5 crore during FY 2024-25 and who are required to file GSTR-9.
No, a GST audit by a CA or CMA is no longer mandatory. GSTR-9C needs to be self-certified by the taxpayer.
While there isn't a specific late fee for GSTR-9C, penalties can be imposed under Section 125 of the CGST Act, potentially up to ₹25,000. Late filing can also lead to departmental scrutiny or audit proceedings.
No, once GSTR-9C has been filed, it cannot be revised.
CAclubindia
