CA Vijay R Singh, FCA Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Short answerGSTR-9 is the yearly summary of all your GST returns for the financial year. It’s mandatory if turnover exceeds ₹2 crore and optional below that. Businesses above ₹5 crore also file GSTR-9C, a reconciliation statement.
Who must file
Mandatory above ₹2 crore turnover; optional below. It consolidates the year’s GSTR-1 and 3B data with any adjustments. Confirm current limit.
9C reconciliation above ₹5cr
Over ₹5 crore, you also file GSTR-9C reconciling your books with the returns.
This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.
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