GSTR-9 and GSTR-9C explained for business owners: turnover limits, due date and what 9C is

Last updated 27 Oct 2026 · India

Short answer. GSTR-9 is the annual return under section 44 of the CGST Act, due by 31 December after the financial year. For recent years the government has exempted taxpayers with aggregate annual turnover up to ₹2 crore through a notification issued for each year, so check the notification for your year. GSTR-9C is a reconciliation statement between your audited accounts and GSTR-9, required where aggregate turnover is above ₹5 crore. Since FY 2020-21 it is self-certified by the taxpayer; a CA's certification is no longer required by law. Composition taxpayers file GSTR-4 instead, and late GSTR-9 attracts a late fee under section 47 that depends on turnover.

Before you file

Work out aggregate turnover across all GSTINs on the same PAN.
Match sales in GSTR-1 and GSTR-3B with the books.
Match ITC in GSTR-3B with GSTR-2B and the purchase ledger.
Pay any short-paid tax with DRC-03 before filing.
Above ₹5 crore: prepare 9C from audited accounts and file it with GSTR-9.

Common mistakes

Using one GSTIN's turnover instead of the PAN-wide aggregate.
Assuming the ₹2 crore exemption without checking that year's notification.
Leaving books unaudited when 9C needs audited figures.

Not tax advice. This is a free explainer of the CGST Act and Rules; check the latest notifications on CBIC or ask your tax adviser.

Frequently asked questions

What is the due date for GSTR-9?

31 December following the end of the financial year, unless extended by notification.

Who must file GSTR-9C?

Registered persons with aggregate annual turnover above ₹5 crore in the year.

Does GSTR-9C need a CA certificate?

No. Since FY 2020-21 it is self-certified by the taxpayer.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 27 Oct 2026.

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