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Applicability of GSTR-9C

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Our firm turnover FY 17-18 Rs.3.16 crores, GST turnover July 17 to March 18 is Rs. 1.33 crores, below 2.00crore is it applicable GSTR-9C
please suggest ...
Thanks & Regards
G Venu

Replies (4)
No, GsTr 9c not applicable.
No....

FORM GSTR-9C ( Reconciliation Statement and Audit Report ) is required to be filed only by those Registered Person whose Aggregate Turnover exceeds Rs. 2 crore by virtue of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017.

For Audit purpose, the Turnover limit of Rs. 2 crore will be reckoned for the period July 2017 to March 2018.

Hence, you are not required to file FORM GSTR-9C for FY 2017-18.

Warm Regards.
may I get any reference for that Mr Shivam RC that for GSTR-9C we have to calculate turnover from 1st july
The last date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dtd. 26.08.2019; issued.


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