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Query gst

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(Querist)
16 August 2019 What is the basic difference between GSTR-9 and GSTR-9-C ? Please guide me and oblige sir,
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 August 2019 GSTR 9 is annual return, consolidated return of already filed GST returns. Any omission in reporting can be added and tax paid.
GSTR 9C is GST audit report. Certification of right classification and payment of taxes and reconciliation statement. Reporting of non payment/short payment of taxes.
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