What is the turnover limit for GSTR-9C?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerGSTR-9C is required where a business’s aggregate turnover exceeds ₹5 crore in the financial year. The GSTR-9 annual return applies above ₹2 crore (and is optional below that). So between ₹2 crore and ₹5 crore you file GSTR-9 only; above ₹5 crore you file both 9 and 9C.

The two thresholds

Two limits matter. The GSTR-9 annual return is required above ₹2 crore turnover (and optional below). The GSTR-9C reconciliation is required above ₹5 crore. The figure is aggregate turnover across the PAN, all-India, not just one GSTIN. Confirm the current thresholds.

What falls in each band

So: below ₹2 crore — GSTR-9 optional, no 9C; ₹2 crore to ₹5 crore — GSTR-9 required, no 9C; above ₹5 crore — both GSTR-9 and 9C required. Because it’s PAN-level aggregate turnover, multi-state businesses can cross the limit on combined turnover even if no single state does.

A worked example

Example: a business with ₹6 crore total turnover (split ₹4 crore Maharashtra, ₹2 crore Gujarat) crosses ₹5 crore on aggregate, so it files 9 and 9C — for each registration. A ₹3 crore business files only GSTR-9. Knowing which band you’re in sets your annual GST workload. Our team can confirm your obligations and file them.

Audit

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This answer is general information for businesses, not professional 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.