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) |
| FY 2021-22 | 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) |
| FY 2022-23 | 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) |
in the year 2017-2018 for gstr 9 limit 2 crores turn over and filling option was optional , but turn over means including gst or excluding.