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Form No: GSTR – 9C
Form Name: Reconciliation Statement
What is GSTR 9C: Form GSTR-9C is a reconciliation statement, duly verified and digitally signed by Chartered Accountant/ Cost Accountant. This form is required to be furnished along with filing of annual return in Form GSTR-9, by the taxpayer whose aggregate turnover is above a specified limit (i.e. Rs. 2 Cr.), during a financial year.
Applicability: Normal taxpayers (including SEZ unit and developer) whose aggregate turnover is above a certain threshold, are required to get their accounts audited by Chartered Accountant/Cost Accountant (after filing of their annual return in Form GSTR-9) and are required to file their Form GSTR-9C, during a particular financial year, as may be notified by way of Notifications issued by Government of India from time to time
Note:
Periodicity: Annual
Due Date: 31stDec of the year following the relevant FY
Late Fees and Penalty:
Name of the Act |
Late fees for every day of delay |
Maximum late fee |
|---|---|---|
Note: GSTR 9C is not required to befiled in case of NilReturn.
Reference: https://tutorial.gst.gov.in/downloads/gstr9cofflineutility.pdf
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