GSTR-9C Due Date, Penalty and How to File
GSTR-9C (GST Reconciliation Statement (GSTR-9C)) applies to Private Limited Company, One Person Company (OPC) and LLP. Self-certified reconciliation between audited financials and GSTR-9, filed with GSTR-9 by 31 Dec.
GSTR-9C at a glance
- Form
- GSTR-9C
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- 31 December every year
- Category
- GST
- Filing portal
- GST Portal
- CA required
- Yes, a CA/CS is required
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When GSTR-9C applies, and when you can skip it
Aggregate annual turnover exceeds Rs 5 cr.
Turnover Rs 5 cr or below; skip.
GSTR-9C: frequently asked
What is the due date of GSTR-9C?+
GSTR-9C (GST Reconciliation Statement (GSTR-9C)) is due 31 December every year.
Who needs to file GSTR-9C?+
GSTR-9C applies to Private Limited Company, One Person Company (OPC) and LLP. Aggregate annual turnover exceeds Rs 5 cr.
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