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 Rule 80(3) of the CGST Rules 2017.
This limit of Rs. 2 crore will be reckoned for the period July 2017 to March 2018. So if your Aggregate Turnover is less than Rs.2 crore for the period July 2017 to March 2018, then you are not required to file FORM GSTR-9C.
[ Due Date to file FORM GSTR-9, GSTR-9A and GSTR-9C is 31.08.2019 ].