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Annual Return

Suresh (Accountant) (21 Points)

14 March 2020

Dear Experts,

please suggest me. my proprietor firm having turnover is 1 crore 20 lacs in the financial year and i am already filed GSTR 9 annual return but GSTR 9C not filed. it is complusory GSTR 9C Filing if any excess or short ITC levied

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3 Replies

autadejalu (123) (19 Points)
Replied 14 March 2020

Whereas GSTR-9C is the reconciliation statement to be submitted by those GST registered taxpayers to whom GST audit applies. GST Audit applies to those taxpayers whose turnover exceeds Rs. 2 crores. Audited financial statements must be filed by the taxpayers along with this after obtaining certification from the auditor or a Chartered Accountant or a CMA

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 15 March 2020

@ Mr Suresh.,

As per Your turn over GSTR-9C not applicable. So, no need to file.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 15 March 2020

No.. 9C is not applicable to you . (Refer rule 80 read with Section 35 of CGST Act)

Yes 9C can be file only if any clarification which is missed to provided in filing GSTR 9 , then it's better to file 9C.

Note : taxpayer whose Aggregate Turnover below 2 crore can file 9C but it's not mandatory