GSTR-9 is the GST annual return. It sums up what you reported in your GSTR-1 and GSTR-3B for the year. GSTR-9C is a reconciliation statement that matches those figures with your audited accounts. From FY 2024-25, GSTR-9 is needed above ₹2 crore aggregate turnover, and GSTR-9C is also needed above ₹5 crore.
Difference between GSTR-9 and GSTR-9C
| Point | GSTR-9 | GSTR-9C |
|---|---|---|
| What it is | Annual return | Reconciliation statement |
| What it compares | Your GST returns for the year, summed up | GSTR-9 figures against your audited financial statements |
| Who files (FY 2024-25 onwards) | Aggregate turnover above ₹2 crore | Aggregate turnover above ₹5 crore |
| Law | Section 44, CGST Act; rule 80(1) | Section 44, CGST Act; rule 80(3) |
| Signed by | The registered person | The registered person (self-certified, no CA certificate) |
| Order of filing | First | After GSTR-9 |
| Due date | 31 December after the year | Same: 31 December |
| Can it be revised? | No | No |
| Late fee | One late fee for the complete annual return, running until both are filed | Same late fee, shown in Table 17 from FY 2024-25 |
In one line: GSTR-9 tells the department what you reported. GSTR-9C shows that what you reported matches your books.
To understand GSTR-9C on its own, including its format and how to file it, read what GSTR-9C is and who files it.
GSTR-9 and 9C applicability: which do you file?
For FY 2024-25 and FY 2025-26:
| Aggregate turnover in the year | GSTR-9 | GSTR-9C |
|---|---|---|
| Up to ₹2 crore | Not required (exempt) | Not required |
| Above ₹2 crore, up to ₹5 crore | Required | Not required |
| Above ₹5 crore | Required | Required |
Aggregate turnover is counted for the whole PAN across India (section 2(6), CGST Act). It adds up taxable, exempt, export and inter-State supplies of every GSTIN under the PAN. Each GSTIN then files its own GSTR-9 and, on our reading, its own GSTR-9C.
Some registered persons never file GSTR-9 or GSTR-9C, whatever their turnover: Input Service Distributors, TDS and TCS deductors under sections 51 and 52, casual taxable persons and non-resident taxable persons. Composition taxpayers file a separate annual return, not GSTR-9.
GSTR-9 and 9C turnover limit by financial year
| Financial year | GSTR-9 exempt if aggregate turnover is | Notification for the GSTR-9 exemption | GSTR-9C needed if aggregate turnover is |
|---|---|---|---|
| 2025-26 | Up to ₹2 crore | 15/2025-Central Tax (FY 2024-25 onwards) | Above ₹5 crore |
| 2024-25 | Up to ₹2 crore | 15/2025-Central Tax | Above ₹5 crore |
| 2023-24 | Up to ₹2 crore | 14/2024-Central Tax | Above ₹5 crore |
| 2022-23 | Up to ₹2 crore | 32/2023-Central Tax | Above ₹5 crore |
| 2021-22 | Up to ₹2 crore | 10/2022-Central Tax | Above ₹5 crore |
GSTR-9 and 9C applicability for FY 2021-22. For FY 2021-22, GSTR-9 was exempt up to ₹2 crore (Notification 10/2022-Central Tax, 5 July 2022), and GSTR-9C applied above ₹5 crore. Since 1 October 2023, section 44(2) bars filing an annual return more than three years after its due date. On our reading, that window has now closed for FY 2021-22, and it covers GSTR-9C too, since GSTR-9C is part of the annual return under section 44. The GSTR-9 due date guide explains the three-year limit year by year.
Filing GSTR-9 and GSTR-9C together
- File all GSTR-1 and GSTR-3B returns for the year.
- File GSTR-9 first.
- Then file GSTR-9C, with your audited balance sheet and profit and loss account.
Both have the same due date, 31 December. The late fee is for the complete annual return. So if you file GSTR-9 on time but GSTR-9C late, the late fee still runs until GSTR-9C is filed (CBIC Circular 246/03/2025-GST).
Steps for each form: how to file GSTR-9 and how to file GSTR-9C. Late fee amounts: GSTR-9 due date and late fee.
Changes in GSTR-9 and 9C
| When | Change | Source |
|---|---|---|
| 1 August 2021 | GST audit under section 35(5) removed. GSTR-9C became self-certified; the CA certificate (Part B) was dropped | Finance Act 2021, sections 110 and 111; Notifications 29/2021 and 30/2021-Central Tax |
| FY 2024-25 onwards | GSTR-9 exempt up to ₹2 crore as a standing rule, not year by year | Notification 15/2025-Central Tax |
| FY 2024-25 | GSTR-9: new Table 6A1 (ITC of the earlier year claimed this year) and Table 8H1; Table 8A from GSTR-2B | GSTN FAQ, 15 October 2025 |
| FY 2024-25 | GSTR-9C: new Table 17 for the late fee on the complete annual return | GSTN consolidated FAQ, 17 December 2025 |
| FY 2025-26 | As of 3 October 2026, we found no GSTN advisory changing either form for FY 2025-26 | Checked 3 October 2026 |
Do you need a CA for GSTR-9 and GSTR-9C?
The law does not need a CA for either form. GSTR-9 is filed by the registered person. GSTR-9C has been self-certified since 1 August 2021. But GSTR-9C must tie to your audited accounts, and neither form can be revised after filing. So it is worth having the person who prepares or audits your accounts check GSTR-9C before you file.
FilingSetu files the GSTR-9 annual return for businesses above ₹2 crore.
Frequently asked questions
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return that sums up your GST returns for the year. GSTR-9C is a self-certified statement that matches those figures with your audited financial statements. GSTR-9C is filed only when aggregate turnover is above ₹5 crore.
What is GSTR-9 and 9C?
GSTR-9 is the GST annual return. GSTR-9C is the reconciliation statement filed along with it by businesses with aggregate turnover above ₹5 crore.
What is the turnover limit for GSTR-9 and 9C?
From FY 2024-25, GSTR-9 is exempt up to ₹2 crore aggregate turnover. GSTR-9C applies above ₹5 crore. Between ₹2 crore and ₹5 crore, only GSTR-9 is filed.
What was the GSTR-9 and 9C applicability for FY 2021-22?
GSTR-9 was exempt up to ₹2 crore (Notification 10/2022-Central Tax), and GSTR-9C applied above ₹5 crore. On our reading, the three-year window to file it has now closed.
Do I file GSTR-9C if my turnover is between ₹2 crore and ₹5 crore?
No. You file only GSTR-9. GSTR-9C starts when aggregate turnover is above ₹5 crore.
Can GSTR-9C be filed without GSTR-9?
No. GSTR-9 for the same year must be filed first. GSTR-9C is filed along with it.
Are the GSTR-9 and GSTR-9C due dates the same?
Yes. Both are due on 31 December after the financial year ends. For FY 2025-26, that is 31 December 2026.
Which is filed first, GSTR-9 or GSTR-9C?
GSTR-9 is filed first, then GSTR-9C.
Is the late fee separate for GSTR-9 and GSTR-9C?
No. CBIC Circular 246/03/2025-GST says the late fee is for the complete annual return. It runs until both GSTR-9 and GSTR-9C are filed.
Is the ₹2 crore and ₹5 crore limit per GSTIN or per PAN?
Per PAN. Aggregate turnover adds up all GSTINs under the same PAN across India.
What changed in GSTR-9 and 9C for FY 2024-25?
GSTR-9 got new tables such as 6A1 and 8H1, and Table 8A now comes from GSTR-2B. GSTR-9C got a new Table 17 for the late fee. The ₹2 crore GSTR-9 exemption also became a standing rule from FY 2024-25.
Can GSTR-9 or GSTR-9C be revised?
No. GSTN's FAQs say neither form can be revised after filing.
Do I need a CA to file GSTR-9 and GSTR-9C?
No. The law lets you file both yourself, and GSTR-9C is self-certified. A CA can still prepare or check them for you.
Hinglish mein sawaal
GSTR-9 aur GSTR-9C mein kya fark hai?
GSTR-9 saal ka annual return hai. GSTR-9C us return ke figures ko aapke audited accounts se match karta hai. GSTR-9C sirf tab file hota hai jab aggregate turnover ₹5 crore se zyada ho.
₹3 crore turnover par kaun sa form file karna hai?
FY 2024-25 se, ₹2 crore se zyada aur ₹5 crore tak turnover par sirf GSTR-9 file hota hai. GSTR-9C ki zaroorat nahi hai.
Last reviewed: 3 October 2026
FilingSetu is the brand of ANR Consultancy, a partnership firm.
GSTIN: 07ACOFA0324K1ZG
This page explains the law as it stands on the review date. It is not advice on your specific case.
