Turnover for GSTR9C

This discussion clarifies the turnover threshold for filing GSTR9C. Businesses with an aggregate annual turnover exceeding Rs 5 crore in the previous financial year are generally required to file GSTR9C. The turnover calculation should consider amounts both including and excluding GST. It also touches upon ITC eligibility for restaurant businesses under the regular scheme, noting that ITC on outward supplies of restaurants is typically restricted, even if claimed historically.