Quick Comparison of GSTR-9 and GSTR-9C 

Points of comparison

GSTR-9: Annual Return

GSTR-9C: Reconciliation Statement

Nature

Consolidated summary of all  filed.

Analytical statement certifying data accuracy.

Who must file

All  taxpayers with turnover > ₹2 crore. 

Taxpayers with turnover > ₹5 crore.

Not applicable to

 - Composition Dealers  - Casual Taxable Person (CTP)  - Non-Resident Taxable Person (NRTP)  - Input Service Distributor (ISD)  - Unique Identification Number (UIN) holders   - Online Information and Database Access Retrieval (OIDAR) Service providers   - Persons subject to  or  provisions

Those persons mentioned under the column for GSTR-9 including a registered person whose aggregate turnover in an FY is less than Rs.5 crore

Optional for

Businesses having less than Rs 2 crore turnover (w.e.f FY 2017-18)  

Businesses having less than Rs 5 crore turnover

Due date for filing^

31st December of next FY*

31st December of next FY, either with or after filing GSTR-9*

Late fees & penalty

Late filing attracts a penalty of ₹200 per day (₹100 CGST + ₹100 SGST) capped at 0.5% of turnover.

Late filing attracts a penalty of ₹200 per day (₹100 CGST + ₹100 SGST) capped at 0.5% of turnover.

Filing of the return

On GST portal or through facilitation centre

On GST portal or through facilitation centre at the time of or after filing 

Format of the return

Consolidated summary details of the   - Turnover  - ITC and tax paid  - Late fees paid in GST returns filed during the FY  - Amendments made between April to 30th November of next FY Also, below details must be declared wherever applicable:   - Demands/ refunds  - Supplies from composition dealers  - Job works  - Goods sent on an approval basis  - HSN wise summary of sales and purchases  - Late fees payable

Part-A -Reporting of reconciliation needed between turnover, tax paid and . Report on Auditor’s recommendation of any additional tax liability.  Part -B - Self-certification by CFO/Finance head.

Who must certify/ attest

No certification required by CA/CMA;

 Government has revised the filing rules and format in 2021. Earlier, it required auditor’s certification, whereas now it needs self-certification by an authorised person of the taxpayer.

Annexures

No annexures to be attached

Annexure of Audited financial statement is required