Difference Between GSTR-9 And GSTR-9C

Team Masters India
Team Masters India at November 30, 2022
The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing GSTR-9 and GSTR-9C for the financial year 2018-19 to 31 December 2020. It is important to note that these are 2 different statements and are applicable in different situations. In this article, we will help you understand the differences between GSTR-9 and GSTR-9C.

Difference Between GSTR-9 And GSTR-9C

Subject GSTR-9 GSTR-9C
Law Notified in Rule 80 under Section 44 of the CGST Act Notified in Section 35(5) of Section 44 of the CGST Act
Nature Consolidation of all GST returns (i.e. GSTR-1 and GSTR-3B) of the relevant Financial Year Certified reconciliation statement (turnover, tax paid and ITC)
Type GST Return Reconciliation Statement
Certification No (self-certified) Yes (GST Auditor/ CA/CMA)
Signatories Digitally signed by the taxpayer Digital signed by GST Auditor/ CA/CMA and taxpayer
Applicability All GST registered taxpayers^ GST registered taxpayers having an aggregate turnover of more than INR 2 crores^^
Due date for filing 31 December of the next Financial Year* 31 December of the next Financial Year (after GSTR-9 is filed)*
Late fees & Penalty Late fees of INR 200 (INR 100 under CGST and INR 100 under SGST) per day of delay subject to a maximum of 0.25% of total turnover in respective State/UT. Fixed amount - INR 25,000
Structure 6 parts Part A: Reconciliation Statement (5 parts) Part B: Certificate (2 parts)
Annexures Not Applicable Audited financials of the taxpayer need to be annexed
Format Download here Download here
^For the Financial year 2018-19, filing of GSTR-9 for taxpayers with an annual turnover less than INR 2 crores is waived off. ^^For the Financial year 2018-19, filing of GSTR-9C for taxpayers with an annual turnover less than INR 5 crores is waived off. *The due date for filing GSTR-9 and GSTR-9C for the Financial year 2018-19 is 31 December 2020.

Important Points To Remember

  • GSTR-9 must be filed before filing GSTR-9C.
  • Taxpayers who are not required to file GSTR-9 and GSTR-9C are:
    • Casual taxable person
    • Non-Resident taxable person
    • Input Service Distributor (ISD)
    • Unique Identification Number (UIN) holders
    • Online Information and Database Access Retrieval (OIDAR) service providers
    • Composition dealers (They are required to file GSTR-9A)
    • Taxpayers deducting/collecting TDS/TCS
  • GSTR-9 and GSTR-9C cannot be revised.
  • If a taxpayer has opted for composition scheme during the year, both GSTR-9 and GSTR-9A have to be filed for the respective periods.
  • Tax liability identified while filing the annual return can be deposited with the Government using DRC-03 form.
  • ITC, which is not claimed in GSTR-3B, cannot be claimed in GSTR-9.
  • As per a recent Press Release, it is clarified that the taxpayers are required to report only the values pertaining to Financial Year 2018-19 and the values concerning to Financial Year 2017-18 (which may have already been reported or adjusted) should be ignored.
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