GSTR 9c due date Annual Return For FY 2022-2023

GSTR-9c Overview:

1. What is GSTR-9c ?

   – GSTR-9C is a reconciliation statement and certification to be filed by taxpayers whose annual aggregate turnover exceeds a specified threshold. It is filed along with the annual return GSTR-9.

2. Purpose of GSTR-9C:

   – The primary purpose of GSTR-9C is to reconcile the figures reported in the annual return (GSTR-9) with the audited financial statements of the taxpayer.


3. Applicability:

– GSTR-9C is applicable to taxpayers whose annual aggregate turnover exceeds the specified threshold, and they are required to get their accounts audited.

Components of GSTR-9c :

1. Part A - Reconciliation Statement:

   – This part involves the reconciliation of the taxpayer’s declared turnover in the audited annual financial statement with the turnover declared in the annual return (GSTR-9).

2. Part B - Certification:

   – In Part B, a Chartered Accountant or Cost Accountant certifies the reconciliation statement. This certification ensures that the reconciliation statement is correct and in accordance with the accounting principles.

Filing GSTR-9C:

1. Audited Financial Statements:

   – Before filing GSTR-9C, the taxpayer needs to get their accounts audited by a Chartered Accountant or Cost Accountant.

2. Filing of GSTR-9:

   – GSTR-9C is filed along with GSTR-9. The reconciliation statement (Part A of GSTR-9C) is auto-populated based on the figures reported in GSTR-9.

3. Certification:

   – The certified reconciliation statement (Part B of GSTR-9C) is to be uploaded on the GST portal. This certification ensures that the turnover, tax paid, and other details in the annual return match with the audited financial statements.

4. Late Fees:

   – Similar to GSTR-9, late fees may be applicable for delayed filing of GSTR-9C. It’s important to file within the prescribed due date to avoid penalties.

5. Amendments:

– If any discrepancies are identified during the audit or reconciliation process, amendments can be made while filing GSTR-9C.

Purpose of GSTR-9C Certification:

1. Accuracy Assurance:

– The certification by the auditor provides assurance to the government that the figures reported in GSTR-9 are accurate and in line with the audited financial statements.

2. Compliance Check:

   – It ensures that the taxpayer has complied with the provisions of GST laws and has accurately reported their financial transactions.


3. Transparency:

   – The reconciliation statement enhances transparency by providing a detailed reconciliation of financial data.

For the most accurate and up-to-date information, it’s advisable to refer to the latest guidelines and notifications issued by the GST authorities. If you have specific questions or need further clarification, feel free to ask!