GSTR-9 & 9C Compliance Guide

Your Complete GSTR-9 & 9C Compliance Guide – Avoid Penalties and File Accurately Before Due Date

✅ Overview

Every registered taxpayer under GST (except a few exempt categories) is required to file the Annual Return (GSTR-9) and, in applicable cases, the Reconciliation Statement (GSTR-9C).
These forms reconcile and validate the data declared in the periodic returns with the taxpayer’s books of accounts. Non-compliance may lead to late fees, penalties, and increased scrutiny from the GST department.

🧾 What is GSTR-9?

GSTR-9 is the Annual Return to be filed by registered taxpayers under GST.
It summarizes details such as:

• Outward and inward supplies

• Input Tax Credit (ITC) availed, reversed, or ineligible

• Taxes paid and payable

• Refunds claimed and demands raised

Applicability & Threshold

• Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 (filing is optional).

• Taxpayers with turnover above ₹2 crore are mandatorily required to file GSTR-9.

Who Need Not File

• Input Service Distributors (ISD)

• Non-Resident Taxable Persons

• Persons liable to deduct/collect tax (TDS/TCS under GST)

• Casual Taxable Persons

📘 What is GSTR-9C?

GSTR-9C is a Reconciliation Statement between the figures reported in GSTR-9 and the audited financial statements.
It is intended to ensure that the turnover, tax paid, and ITC claimed in GST returns match the books of accounts.

Applicability & Threshold

• Taxpayers with aggregate turnover exceeding ₹5 crore during the financial year are required to file GSTR-9C.

• Taxpayers below ₹5 crore turnover are not required to file GSTR-9C.

Certification Update (Important)

Earlier, GSTR-9C required certification by a Chartered Accountant (CA) or Cost Accountant (CMA).
However, as per the latest amendment, GSTR-9C can now be self-certified by the registered person.
This amendment simplifies the filing process and reduces compliance costs.

📅 Due Date for Filing

The due date for filing GSTR-9 and GSTR-9C for FY 2024–25 is 31st December 2025, unless extended by the Government.

⚠️ Consequences of Non-Compliance

• Late Fee: ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover in the State/UT.

• Departmental Action: Possible scrutiny or audit by the authorities.

• Compliance Challenges: Difficulty in future reconciliations or refund claims.

🧮 Our Services Include

We offer end-to-end assistance for smooth and timely GSTR-9 and GSTR-9C filing:

• Complete reconciliation of GSTR-1, GSTR-3B, and books of accounts

• Verification and correction of ITC mismatches

• Review of outward and inward supplies

• Preparation and assistance in self-certification of GSTR-9C

• Representation and reply to GST department notices, if any

💼 Why Choose Us

• Specialized expertise in GST compliance, audits, and reconciliations

• Accurate and timely filing support

• Professional review to minimize errors and avoid notices

• Trusted by corporates, MSMEs, and professionals across sectors

📞Contact Us Today to file your GSTR-9 and GSTR-9C before the due date and stay 100% GST compliant!
📍Office: Bareilly Mod, Shahjahanpur
📱Call/WhatsApp: +91 8299148170
✉️Email: ktrivediandassociates@gmail.com