What are the turnover thresholds for GSTR-9 and GSTR-9C for FY 2025-26?

GSTR-9 (Annual Return) is mandatory for taxpayers with turnover > ₹2 Crores (optional for ₹5 Crores.

Is CA or CMA certification still required for Form GSTR-9C?

No. Since August 1, 2021, the requirement for CA/CMA certification was removed. Taxpayers now self-certify Form GSTR-9C directly on the GST portal.

Can I file Form GSTR-9C before filing Form GSTR-9?

No. On the GST portal, GSTR-9 must be filed first. Only after successful GSTR-9 filing does the GSTR-9C tile become active.

How do I pay additional tax liability discovered during GSTR-9/9C reconciliation?

Any unpaid tax liability identified during annual reconciliation must be deposited using Form DRC-03 on the GST portal under the cause 'Annual Return'.

GSTR-9 vs GSTR-9C Annual Return Reconciliation Guide (2026)

Quick Summary: What Is the Difference Between Form GSTR-9 and GSTR-9C?

GSTR-9 is the consolidated Annual Return summarizing monthly GSTR-1 and GSTR-3B filings for taxpayers with turnover > ₹2 Cr. GSTR-9C is a self-certified Reconciliation Statement matching audited financial statements (P&L/Balance Sheet) with GSTR-9 for taxpayers with turnover > ₹5 Cr. Both are due by December 31st.

GSTR-9 Threshold: Mandatory for AATO > ₹2 Crores (Optional <= ₹2 Cr).
GSTR-9C Threshold: Mandatory for AATO > ₹5 Crores (Self-Certified by taxpayer).
Filing Sequence: GSTR-9 MUST be filed on portal before GSTR-9C opens.
Statutory Deadline: December 31st following the end of the financial year.

1. Comprehensive Comparison Matrix: GSTR-9 vs GSTR-9C

Taxpayers must understand the key legal and practical differences between GSTR-9 and GSTR-9C:

Comparison Parameter	Form GSTR-9 (Annual Return)	Form GSTR-9C (Reconciliation Statement)
Legal Form Type	Consolidated Annual Summary Return	Reconciliation Statement with Audited Books
Turnover Threshold (AATO)	Mandatory > ₹2.00 Crores	Mandatory > ₹5.00 Crores
Certification Authority	Filed directly by Taxpayer	Self-Certified by Taxpayer (No CA audit)
Filing Sequence & Due Date	Filed FIRST by Dec 31st	Filed SECOND (after GSTR-9) by Dec 31st

2. Using Tally Prime GST Annual Computation Report

Tally Prime provides a dedicated report for annual reconciliation:

Go to Gateway of Tally > Display More Reports > GST Reports > GST Annual Computation.
Press F2 and set the period for the full financial year (e.g. 1-Apr-2025 to 31-Mar-2026).
Compare turnover and tax liability against monthly GSTR-1 and GSTR-3B filings.
Press Alt+E (Export) to export Excel worksheets for GSTR-9C offline tool input.

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