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1Fix the driver behind crashes, sound loss and screen glitches2Repair Windows errors before they cause bigger problems3Scan for outdated or missing drivers - takes under a minuteGSTR-9 is the GST annual return; GSTR-9C is a self-certified reconciliation statement that eligible taxpayers file along with it. Under the current Rule 80, GSTR-9C generally applies when aggregate turnover for a financial year exceeds ₹5 crore, subject to the rule’s specified exclusions. The standard deadline for both is December 31 following that financial year, unless a year-specific extension applies.
GSTR-9 vs GSTR-9C: what is the difference?
| Question | GSTR-9 | GSTR-9C |
|---|---|---|
| What it is | The annual GST return. | A reconciliation statement filed along with GSTR-9 when required. |
| Who it applies to | The registered-person class prescribed by Rule 80, subject to specified exclusions. | Registered persons whose aggregate turnover exceeds ₹5 crore in the financial year, subject to specified exclusions. |
| Certification | An annual return. | Self-certified under the current Rule 80 provision. |
| Standard due date | December 31 following the end of the financial year. | The same date, filed together with GSTR-9. |
These are different forms, not alternatives for a taxpayer who is required to file both. Rule 80 sets out their roles, applicability and standard deadline: CGST Rules, Rule 80.
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Do I need to file GSTR-9 or GSTR-9C?
First determine whether Rule 80 requires you to file GSTR-9, taking account of the taxpayer class and exclusions. Then check the financial year’s aggregate turnover against the GSTR-9C threshold. If it exceeds ₹5 crore and no relevant exclusion applies, the current rule requires GSTR-9C along with GSTR-9.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware match- GSTR-9 only: Rule 80 requires your annual return, but the applicable GSTR-9C threshold is not crossed.
- GSTR-9 and GSTR-9C: Rule 80 requires your annual return and your aggregate turnover exceeds ₹5 crore, subject to the specified exclusions.
- Check the rule carefully: exclusions include specified categories such as input service distributors, persons paying tax under sections 51 or 52, casual taxable persons and non-resident taxable persons. Your status and circumstances may affect the result.
Aggregate turnover and taxpayer classification can involve details that are not resolved by the headline threshold alone. For an edge case, check the current rule and get advice from a GST professional.
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What is the turnover limit for GSTR-9C?
The current Rule 80 threshold is aggregate turnover exceeding ₹5 crore during a financial year. This is the threshold in the Government of India’s current Rule 80 text retrieved in 2026; it is not a general threshold for every GST annual-return obligation. The rule’s specified exclusions still matter.
Do not rely on the older ₹2 crore figure as current guidance. CBIC Circular 246/03/2025-GST describes the earlier framework: before August 1, 2021, Rule 80 required audited accounts and a duly certified reconciliation statement above ₹2 crore. The circular says that from August 1, 2021, the rule provides for a self-certified GSTR-9C when aggregate turnover exceeds ₹5 crore: CBIC Circular 246/03/2025-GST.
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Is GSTR-9C still a GST audit?
Under the current Rule 80 wording, GSTR-9C is a self-certified reconciliation statement, not the older audit-and-certification requirement described for the period before August 1, 2021. Its function remains reconciliation, but the current provision changes who certifies it. Historical instructions or explanations referring to an auditor-certified statement may describe an earlier financial year or regime, so check the rules applicable to the year being filed.
When are GSTR-9 and GSTR-9C due?
The standard Rule 80 deadline is December 31 following the end of the relevant financial year. The current rule provides for GSTR-9C to be filed along with GSTR-9. A notification may extend a particular year’s deadline; check the applicable notification before relying on the standard date. The rule’s standard deadline does not itself establish whether any year-specific extension has been issued.
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