Key Insights

You fill GSTR-9 when your business is under ₹2 crore, but if your business is over ₹2 crore, you have to file the audited GSTR-9C and GSTR-9.

GSTR-9 is a combination of your monthly GST filings into one big annual return. It is like a year-end report card.

GSTR-9 helps you to avoid penalties and stop notices from the tax department against you.

GSTR-9 is a summary of all monthly and quarterly filings of the annual return, which is mandatory for all regular taxpayers.

Let's understand GSTR 9 by Ramesh's example:

Ramesh, with a turnover of ₹1.5 crore, only files GSTR-9 to declare his annual sales and tax details.

GSTR-9C is a reconciliation statement, which is audited and certified by a CA, for businesses over a ₹2 crore turnover threshold.

Let's understand GSTR 9C by Mukesh's example:

Mukesh, whose turnover is ₹5 crore, must file both GSTR 9 and GSTR 9C.

Because his turnover exceeds ₹2 crore.

The process includes carefully checking his records against the GSTR 9 data to ensure everything is accurate and compliant, which helps avoid penalties or audits.

This blog helps you to understand the GSTR 9 and GSTR-9C. Now, we will talk about how to fill out the form of GSTR 9 and GSTR 9C.

Bonus Tip: You must reverse any ineligible or fraudulent ITC that was erroneously claimed during the year. This reversal should be reported in Table 8D of GSTR 9 to avoid future demands and penalties.

How can I prepare and file the Form GSTR 9 return and GSTR 9C?

Read More - GST Registration Charges: Complete Guide on Fees & Process

For GSTR 9 Form:

The Form is an annual return that registered taxpayers, including SEZ units and developers, must file once per financial year.

Taxpayers must provide details about their purchases, sales, input tax credits, refunds claimed, and any demands created in this return.

To prepare and file the Form GSTR 9 return, perform the following steps:

If you would like to file a NIL return using Form GSTR 9, please follow the appropriate procedures. Click here.

If you want to file your annual return using Form GSTR 9, please follow these steps:

A. Login and Navigate to Form GSTR-9 - Annual Return for Normal Taxpayer

B. Download Form GSTR-1, Form GSTR-3B, Form GSTR-9 Summary and Table 8A Document Details

C. Enter details in various tiles

D. Preview Draft Form GSTR-9 Summary

E. Compute Liabilities and Pay Late Fees, if any

F. Preview Draft Form GSTR-9

G. File Form GSTR-9 with DSC/ EVC

For GSTR-9C Form:

A Chartered Accountant or Cost Accountant will verify and sign the JSON file. After that, they will send the signed file to the taxpayer, who can then upload it to the GST Portal.

The taxpayer must upload the documents to the GST portal after checking them. This includes a copy of the Balance Sheet, Income and Expenditure Account or Profit and Loss Account, and any other necessary documents.

You can easily understand how to fill out the form of GSTR-9 and GSTR-9C. We will talk about the difference between GSTR 9 and GSTR 9C.

Bonus Tip: Credit notes issued after Mar 31st but before filing the annual return (by Dec 31st) can be adjusted in your GSTR 9. You must report them in the relevant tables, even if they weren't part of your monthly filings.

Difference Between GSTR 9 and GSTR 9C

The main legal and procedural distinctions between the GSTR 9 and GSTR 9C filings are contrasted in this table.

Particulars	GSTR-9	GSTR-9C
Type	Annual Return	Reconciliation Statement
GST Act	Section 44(1) of the CGST Act	Section 35(5) of the CGST Act
Applicability	All Registered Taxpayers Turnover up to ₹2 Cr: Optional Turnover ₹2 Cr - ₹5 Cr: Mandatory Turnover > ₹5 Cr: Mandatory	To be filed if the turnover in a financial year (FY) exceeds ₹2 Cr: Turnover up to ₹2 Cr – Not Applicable (N/A) Turnover between ₹2 Cr and ₹5 Cr – Optional Turnover above ₹5 Cr – Mandatory
Exceptions	Composition Dealers Casual Taxable Person (CTP) Input Service Distributor (ISD) Non-Resident Taxable Person (NRTP) Unique Identification Number (UIN) Holders Persons Subject to TCS or TDS Provisions Online Information and Database Access Retrieval (OIDAR) Service Providers	Persons listed under the GSTR-9 category Registered persons with an aggregate turnover of less than ₹5 crore in a financial year
Signature	Digitally signed by the registered taxpayer	Digitally signed by the GST Auditor (CA/CMA) (Note: This requirement may not always apply)
Threshold	No specific threshold	Subject to a turnover threshold
Financial Annexures	Not required	Required
Filing Timeline	Must be filed before GSTR-9C	GSTR-9C must be filed after GSTR-9
Due Date	31st December of the following Financial Year	31st December of the following Financial Year (with or after filing GSTR-9)
Filing Method	On the GST Portal or through facilitation centres	On the GST Portal or through facilitation centres
Return Format	A comprehensive summary covering: Turnover details Input Tax Credit (ITC) and tax payments Late fees paid on GST returns during the financial year Amendments made from April to 30th November of the following financial year Additionally, the following must be reported, if applicable: Supplies received from composition dealers Job work transactions Demands and refunds Outstanding late fees Goods sent on an approval basis HSN-wise summary of purchases and sales	Part A: Report the reconciliation of turnover, tax paid, and ITC. Include any additional tax liabilities identified by the auditor. Part B: Self-certification by the CFO or Finance Head.
Late Fees	Minimum Penalty: ₹50 per day (₹25 each under CGST & SGST Act) for turnover below ₹5 crore ₹100 per day (₹50 each under CGST & SGST Act) for turnover between ₹5 crore and ₹20 crore ₹200 per day (₹100 each under CGST & SGST Act) for turnover exceeding ₹20 crore Maximum Penalty: Up to 0.25% of the taxpayer’s turnover	As per Section 125 of the CGST Act, 2017, A penalty of up to Rs. 25,000 may be applicable for not getting the accounts audited.

Accurate GST compliance and penalty avoidance depend on an understanding of these differences. Now, you are aware of the primary difference between the GSTR 9 and GSTR 9C.

Also Read - GST for Small Business: Complete Guide to Compliance & Benefits

Who Should File GSTR 9 and GSTR 9C?

This regulation applies to ordinary taxpayers who have a GST registration. You must file GSTR 9C in addition to GSTR 9 if your turnover exceeds five crore.

A reconciliation statement that compares your audited financial statements and your GSTR 9 annual return is included in GSTR 9C.

Conclusion

From who must file to the detailed procedure, this guide has guided you through the main distinctions between GSTR 9 and GSTR 9C. Keep in mind that GSTR-9 is your yearly summary, and GSTR 9C is the required audit for larger companies.

Maintaining compliance and avoiding fines depend on getting this right. We hope that this straightforward comparison has helped you feel less intimidated by these forms and will enable you to handle your GST annual filing with more ease and confidence.

FAQS

Can I revise GSTR 9 or GSTR 9C after filing?

No, there is no provision for revising the annual return or reconciliation statement once filed. You must be very careful before submitting.

Is GSTR 9C applicable if my turnover is below ₹2 crore?

No, it is optional. You only need to file GSTR-9. GSTR-9C is mandatory only if your turnover exceeds ₹5 crore (and optional for ₹2-5 crore).

If I make a mistake in my GSTR 9, can I revise it after filing?

No, the GST portal does not allow revising a filed GSTR-9. You must wait for the department to identify the discrepancy or file a voluntary amendment in the subsequent financial year's return, which is a complex process.

Do I need to include details of transactions that are nil-rated, exempted, or non-GST supplies in GSTR 9?

Yes, absolutely. A key purpose of GSTR-9 is to declare your total turnover, which includes all these types of supplies, even though no tax was paid on them.

Other Related Pages
GST Composition Scheme	GST Section 194DA	GST Section 271F	GST GSTR-3A Notice
GSTR-2B	Types of GST Returns	How GSTR-9 Differs from GSTR-9C	Distinguishing GSTR-2A and GSTR-2B
Impact of GST on Small Businesses	GSTR-8 Explained	Annual GSTR-9 Filing	GSTR-4 Filing Explained
All About GSTR-3	GST on Rice	GSTR-3B or GSTR-1	GST on Alcohol