GSTR-9C Due Date — Filing Calendar 2026-27
Due Date
31st December each year
What is GSTR-9C?
GSTR-9C is the annual reconciliation statement that must be certified by a Chartered Accountant or Cost Accountant. It reconciles the figures reported in GSTR-9 with the audited financial statements. It is filed along with GSTR-9.
Who files it?
Regular GST taxpayers with aggregate annual turnover exceeding ₹5 crore during the relevant financial year. The statement must be prepared and certified by a CA or CMA.
Frequently Asked Questions — GSTR-9C
Is GSTR-9C self-certified or does it need a CA?
Since FY 2020-21, GSTR-9C is self-certified by the taxpayer. Prior to that, it required certification by a CA or CMA. However, the figures must still be reconciled with audited accounts.
What is reconciled in GSTR-9C?
GSTR-9C reconciles the turnover, tax paid, and ITC claimed in GSTR-9 with the audited annual financial statements. Any differences (due to timing, exemptions, or adjustments) must be explained.
When is GSTR-9C due for FY 2025-26?
GSTR-9C for FY 2025-26 is due on 31st December 2026, along with GSTR-9.
What if there are differences in GSTR-9C?
Differences between books and GST returns must be disclosed in GSTR-9C with reasons. Tax on shortfall must be paid. Significant unexplained differences can attract GST audit or scrutiny.
Related Deadlines
GSTR-9
GSTR-9 annual return due date is 31st December. Applicability, late fees, and what to reconcile in GSTR-9 for FY 2025-26.
GSTR-3B
GSTR-3B monthly due date is the 20th for regular taxpayers. Late fees, penalty, and complete GST-3B filing calendar for FY 2026-27.
Tax Audit Report
Tax audit report (Form 3CD) due date is 30th September for FY 2025-26. Who needs tax audit, CA certification, and filing calendar for FY 2026-27.