Online GSTR-9C Filing: Due Date, Penalty for Late GSTR-9C Filing

What is GSTR-9C?

GSTR-9C is a reconciliation statement filed by every taxpayer whose turnover exceeds the prescribed limit of Rs.2 Crores. It should be audited by Chartered accountant or a cost accountant. It is basically a statement of reconciliation between –

The filed annual return for a financial year, and
The audited figures of annual financial statements of the taxpayer.

It must be filed through GST portal or facilitation centers along with other documents such as annual return and copy of audited accounts.

Who should file GSTR-9C?

Every taxpayer who is having a turnover of more than Rs.2 crore in a financial year shall get his or her accounts audited by certified chartered accountant or by a cost accountant must file GSTR-9C except the following persons –

Input service distributors
Non-resident taxable persons
Casual taxable persons
E-commerce operator
Tax payers using composition scheme(In this case, they need to file GSTR-9A)
Persons paying TDS
Taxpayers whose business turnover is less than Rs.2 crores

GSTR 9C Filing Due Dates 2020

GSTR 9C should be filed by taxpayers on or before 31st December. For example – In case taxpayer wants to file his or her annual return for FY 2019-20, taxpayer should file the same on or before 31st December 2020. Date may be extended sometimes by the government.