GSTR-9ChighCBIC (GST)
GSTR-9C — GST Reconciliation Statement
Self-certified reconciliation between the annual return and audited financial statements, filed with GSTR-9 by 31 December.
- Due
- 31 Dec each year
- Frequency
- Annual
- If it lapses
- General penalty up to ₹25,000 under s.125
- Statutory reference
- S.44 r/w Rule 80(3), CGST Rules 2017
Who has to file it
Every one of these has to hold before GSTR-9C binds an entity:
- GST registered
- turnover of ₹5.00 Cr or more
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 14 hours
Common questions
- When is GSTR-9C due?
- 31 Dec each year. It falls due once a year.
- Who has to file GSTR-9C?
- It applies to GST registered and turnover of ₹5.00 Cr or more.
- What is the penalty for filing GSTR-9C late?
- General penalty up to ₹25,000 under s.125
- Where is GSTR-9C filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.