19 Apr 2019Posted By: Mudit Handa

Businesses with Turnover above ₹2 Cr can now file GST Audit Report

Truly, it is the first time for the Indian taxpayers having GST registration to do their annual GST return filing. We all know that the annual return form GSTR-9 was on hold for long. This was because a large number of taxpayers were still facing some technical barriers on the portal. They were having some conceptual doubts on an annual GST return filing procedure.

The functionality to file the Annual GST return, i.e. FORM GSTR-9 was finally enabled on the GST portal on March 2019.

Besides, the GST department had also extended the due date for filing of FORM GSTR-9 from 31st December 2018 to 31st March 2019. The deadline was further extended till 30th June 2019 after the 31st GST council meeting.

It has now been announced by the GST Network (GSTN) that the functionality to file audit report under GST in FORM GSTR-9C has been opened. Now, the businesses having an annual turnover above ₹2 crore can now begin filing the GST audit reports for FY 2017-18.

The GST audit report for FY 2017-18 in GSTR-9C has to be filed by 30th June 2019.


The excel based GSTR-9C offline utility has been designed to help taxpayers to file the GSTR-9C return offline. Given below are some FAQs that will guide you on the basic aspects of GSTR-9C.


1. What is Form GSTR-9C?

Form GSTR-9C is the reconciliation statement that is to be filed while annual return filing in FORM GSTR-9.

  • It is generally referred to as the GST audit report and is to be duly verified and signed by a practising Chartered Accountant or a Cost Accountant.
  • Form GSTR-9C is required to be submitted along with the annual GST return filing Form GSTR-9 by the taxpayer having GST registration.


2. Who all need to file Form GSTR-9C?

All taxpayers having GST registration with a turnover exceeding ₹2 Crores during the financial year is supposed to file the GSTR-9C along with the filing of his/her annual return in Form GSTR-9.

  • He is supposed to get his accounts duly audited by the Chartered or Cost Accountant any time if his turnover during a financial year goes beyond this prescribed limit.
  • However, this requirement does not apply to the Central or a State Government or local authority.
  • In such a case, the books of account shall be subject to audit by the Comptroller and Auditor General of India (CAG) or any other auditor appointed for auditing the accounts of a local authority for the time being.


3. What details have to be entered in GSTR-9C?

As discussed above, Form GSTR-9C is an annual reconciliation statement. In this, the details regarding turnover declared in audited Financial Statements as well as the Turnover declared in the furnished Annual Return (i.e. GSTR-9) have to be entered.


4. What if I have not done annual GST return filing?

In that case, Form GSTR-9C can’t be filed. The annual reconciliation statement can only be filed after the annual GST return filing in Form GSTR-9.


5. What are the requirements for filing Form GSTR 9C?

Given below are basic requirements for filing Form GSTR 9C:

  • User must have GST registration and have a valid GSTIN.
  • User must have valid GST login credentials (i.e., User ID & password of GST portal)
  • User must have filed GSTR-9 for the particular financial year.
  • The aggregate annual turnover of the taxpayer shall exceed ₹2 Crores during the financial year.
  • He must have got his accounts audited as specified above.

It is advised that all taxpayers having a turnover above ₹2 Crores must file their annual GST returns in Form GSTR 9 along with the GST Audit Report in GSTR 9C timely.

You can file your annual GST returns and GST Audit Report in Form GSTR 9C with our expert help & guidance.

If you need any further help with regard to GST registration, or annual GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

Now you can also Download E-Startup Mobile App and Never miss the latest updates relating to your business.


Posted Date 2019-05-09 18:15:08

in case of individual, partnership firm, whether we have to file cash flow statement also

Posted By Mudit Handa
Posted Date 2019-05-29 16:42:36

You need not furnish any of these fin. statements, only need to file your GSTR-9 and audit report if annual turnover exceeds ₹2 Crores during the previous financial year.

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