GSTR-9C due dates
GSTR-9C (reconciliation statement)
GSTR-9C is the reconciliation statement that sits alongside the annual return: it ties the turnover and tax declared in GSTR-9 to the audited financial statements, and asks the taxpayer to explain, line by line, every difference between the two.
- How often
- Annual
- Who it applies to
- GST registration and turnover above Rs 5 crore
Upcoming due dates
- GSTR-9C — FY2025-26Thu, 31 December 2026
- GSTR-9C — FY2026-27Fri, 31 December 2027
Recent deadlines
- GSTR-9C — FY2024-25Wed, 31 December 2025
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file GSTR-9C
Registered persons whose aggregate turnover in the financial year exceeds the notified threshold — ₹5 crore at the time of writing. It is filed with GSTR-9 and cannot be filed without it. Since the 2020-21 year it is self-certified rather than certified by a chartered or cost accountant, which changed who signs it but not the work behind it. Composition dealers, input service distributors, casual and non-resident taxable persons and TDS/TCS deductors are outside it.
What the form asks for
- Turnover per the audited financial statements, reconciled to the turnover declared in GSTR-9
- Adjustments for unbilled revenue, deemed supplies, credit notes and the treatment of advances
- Taxable turnover reconciliation, and the rate-wise liability arising from it
- Tax paid as declared, against tax payable on the reconciled figures
- Input tax credit per the books, reconciled to the credit availed in the annual return
- Expense-head-wise credit, where the taxpayer's books support it
- Reasons for every un-reconciled difference, and additional liability arising from the reconciliation
If you miss the GSTR-9C deadline
Late fee
GSTR-9C carries no late fee of its own. It is filed with GSTR-9, so a delay is penalised through the annual return's late fee — ₹200 per day (₹100 CGST + ₹100 SGST), capped by turnover band. The general penalty provision can apply to a failure to furnish it.
Interest
None on the statement itself. Additional tax admitted through the reconciliation is paid in DRC-03 and carries interest at 18% a year from the date the tax originally fell due.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How GSTR-9C fits with your other filings
GSTR-9C is the audit trail behind GSTR-9 and cannot be filed separately from it. Its inputs come from the audited accounts, so in practice it can only be prepared once the statutory audit is settled — which is what makes it the last piece of the year's GST work, not the first.
Tracking this for a list of clients?
Keetu PRM generates GSTR-9C tasks for every entity it applies to, assigns them, and chases the ones that slip — from the same rules this page is built on.
Start freeGSTR-9C — common questions
Who has to file GSTR-9C?
A registered person whose aggregate turnover for the financial year exceeds the notified threshold, ₹5 crore at the time of writing. Below it, only GSTR-9 applies, and below the GSTR-9 threshold that too is optional.
Does GSTR-9C still need a chartered accountant's certificate?
No. It has been self-certified since the 2020-21 financial year — the taxpayer signs it. The reconciliation work is unchanged; what changed is who attests to it.
When is GSTR-9C due?
31 December following the end of the financial year, the same date as GSTR-9, and it is filed together with it.
What happens to the extra liability the reconciliation throws up?
It is paid in cash through form DRC-03, with interest at 18% a year from the original due date. It cannot be settled out of the input tax credit ledger.