Finance/Compliance Consultant
75642 Points
Posted on 08 November 2026
GSTR-9C for FY 2018-19 now:
• GSTR-9C (reconciliation statement) for FY 2018-19 was required for turnover above Rs 2 crore (CA-certified then). The due date passed long ago (extended to 31 March 2021).
• The portal may still allow filing (with late fees under Sec 47 for GSTR-9; there's no specific late fee for 9C separately). The 3-year bar on filing returns (from October 2023 law, implemented 2025) may prevent filing returns more than 3 years past their due date. Check the portal.
• If a notice was issued for non-filing, respond with filing if possible. Penalty for non-filing may apply (Sec 125, up to Rs 25,000).