GSTR 9 & 9C Filing

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naveen (Querist)
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26 February 2022 Hello,

Whether it is required to file GSTR 9 and 9C if my PAN based turnover is less than 79 Lacs showing on portal (my business is sale of used vehicles and charge Gst on margin ).
However my Audited Turnover as per income tax is more than 2 Crore as it includes total amount of car (cost+margin).
Thanks

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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09 July 2024 For filing GSTR-9 and GSTR-9C, the criteria are based on the turnover reported in the GST returns, not the turnover as per income tax.

1. **GSTR-9**: It is the annual return that must be filed by all taxpayers registered under GST, whose aggregate turnover exceeds ₹2 crores during the financial year. However, as per the latest amendments, filing GSTR-9 is optional for taxpayers with an aggregate turnover of up to ₹2 crores.

2. **GSTR-9C**: It is the reconciliation statement that must be filed by taxpayers whose aggregate turnover exceeds ₹5 crores during the financial year. This form must be certified by a Chartered Accountant or Cost Accountant.

Given your scenario:
- Your **GST turnover** (₹79 lakhs) is less than the ₹2 crores threshold for mandatory filing of GSTR-9.
- Your **income tax turnover** (₹2+ crores) is not considered for determining the requirement to file GSTR-9 and GSTR-9C under GST regulations.

### Conclusion
Based on the GST turnover:
- **GSTR-9**: Filing is optional since your turnover is below ₹2 crores.
- **GSTR-9C**: Not required as your GST turnover is below ₹5 crores.

However, it's always good practice to consult with your GST consultant or a Chartered Accountant for personalized advice, as they can provide insights specific to your business circumstances and the latest regulatory updates.

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