GSTR-9 AND GSTR-9C TURNOVER LIMIT FOR FY 2017-18, FY 2018-19 & FY 2019-20

GSTR-9 (GST Annual Return) is a type of GST return to be filed by “Regular taxpayers”. It is required to be filed “Annually”.

GSTR-9C is an Annual Audit form for all the taxpayers having the turnover “above 2 crores” in a particular financial year. Along with the GSTR-9C i.e. audit form, the taxpayer will also have to fill up the Reconciliation statement along with the certification of an audit.

ANNUAL TURNOVER LIMIT
GST FORM (RETURN) GSTR-9 (ANNUAL RETURN) GSTR-9C (GST AUDIT)
FY 2017-18 Optional Upto Rs. 2 Crores

Mandatory above Rs. 2 Crores

Optional Upto 2 Crores

Mandatory above 2 Crores

FY 2018-19 Optional Upto Rs. 2 Crores

Mandatory above Rs. 2 Crores

Optional upto Rs. 5 Crores

Mandatory above Rs. 5 Crores

FY 2019-20 Optional Upto Rs. 2 Crores

Mandatory above Rs. 2 Crores

Optional upto Rs. 5 Crores

Mandatory above Rs. 5 Crores

FY 2020-21 Optional Upto Rs. 2 Crores

Mandatory above Rs. 2 Crores

Optional upto Rs. 5 Crores

Mandatory above Rs. 5 Crores, but Only Self-Certification by the taxpayer is to be done.

(No requirement of Certification from CA/CMA)

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