Is GSTR-9C Mandatory for FY 2025-26 Above ₹5 Crore Turnover? – GST Compliance Explained

Call CA Tally HelpDesk +91 9205471661, 8368262875

Introduction

As businesses grow, GST compliance requirements increase, especially for taxpayers with higher turnover. One of the most frequently asked questions by businesses and professionals is:

“Is GSTR-9C mandatory for FY 2025-26 if turnover is above ₹5 crore?”

The confusion arises due to:

• Changes in GST audit rules
• Removal of CA certification
• Different turnover limits for GSTR-9 and GSTR-9C

This article provides a clear, updated, and easy-to-understand explanation of GSTR-9C applicability for FY 2025-26, along with practical guidance for businesses.

What Is GSTR-9C?

GSTR-9C is a reconciliation statement that compares:

• Figures declared in Annual Return (GSTR-9)
• Figures as per audited financial statements

It highlights differences in:

• Turnover
• Taxable value
• GST paid
• Input Tax Credit (ITC)

GSTR-9C ensures financial transparency and correctness under GST law.

Is GSTR-9C Mandatory for FY 2025-26 if Turnover Is Above ₹5 Crore?

✅ Yes, GSTR-9C is mandatory for FY 2025-26 if aggregate turnover exceeds ₹5 crore.

As per current GST provisions, for FY 2025-26:

This threshold is prescribed under GST law as implemented through decisions of the GST Council.

Important Change: CA Audit Is Removed, But GSTR-9C Continues

Earlier, GSTR-9C required certification by a Chartered Accountant or Cost Accountant.

Now:

• GST audit by CA is removed
• GSTR-9C is still mandatory
• Self-certification by taxpayer is required

�� This means compliance responsibility lies directly with the business.

Meaning of Aggregate Turnover for GSTR-9C

Aggregate turnover includes:

• Taxable supplies
• Exempt supplies
• Zero-rated supplies
• Export turnover
• Inter-state supplies

❌ Excludes:

• GST (CGST, SGST, IGST, Cess)

Turnover is calculated PAN-India, not GSTIN-wise.

Who Is Required to File GSTR-9C for FY 2025-26?

GSTR-9C is mandatory for:

• Companies
• Partnership firms
• Proprietorships
• LLPs
• Trusts and societies

If aggregate turnover exceeds ₹5 crore, irrespective of:

• Profit or loss
• Number of GSTINs
• Nature of business

Who Is Not Required to File GSTR-9C?

GSTR-9C is not required if:

• Aggregate turnover is ₹5 crore or less
• Business is not registered under GST for the year
• GST registration is cancelled and turnover remains within limit

Due Date for GSTR-9C for FY 2025-26

The due date for:

• GSTR-9
• GSTR-9C

is generally 31st December following the end of the financial year, unless extended by notification.

�� For FY 2025-26, the expected due date is 31 December 2026 (subject to official notification).

Key Details Reported in GSTR-9C

GSTR-9C includes reconciliation of:

• Turnover as per books vs GST returns
• Tax paid vs tax payable
• ITC as per books vs GST returns
• Unreconciled differences
• Additional tax liability, if any

Accuracy is extremely important because:

• Data is auto-scrutinized
• Mismatch may trigger notices

Penalty for Not Filing GSTR-9C

Although there is no separate late fee prescribed specifically for GSTR-9C, non-filing can result in:

• General penalty under GST law
• Departmental notices
• Scrutiny and audit proceedings
• Difficulty in future compliance

✔️ Filing on time avoids unnecessary compliance risk.

Best Practices for GSTR-9C Compliance

• Reconcile books and GST returns monthly
• Match turnover with GSTR-1 and GSTR-3B
• Reconcile ITC with GSTR-2B
• Maintain proper documentation
• Use reliable accounting software

Role of Accounting Software in GSTR-9C

Using accounting platforms backed by Tally Solutions helps in:

• Accurate reconciliation
• Easy report generation
• Reduced compliance errors
• Faster GSTR-9C preparation

How Binarysoft Technologies Helps in GSTR-9C Compliance

For businesses seeking accurate and stress-free GST compliance:

Powered by Binarysoft Technologies – Authorized Tally Partner

�� Location:
1626/33, 1st Floor, Naiwalan, Karol Bagh, New Delhi – 110005, INDIA

�� Contact Us:
+91 7428779101
+91 9205471661
+91 8368262875

�� Email:
tally@binarysoft.com

�� Working Hours:
10:00 AM – 6:00 PM (Mon–Fri)

What Binarysoft Technologies Offers:

• GSTR-9 & GSTR-9C preparation support
• Turnover and ITC reconciliation
• Tally-based GST reporting
• Error correction and compliance review
• Expert guidance for high-turnover businesses

Conclusion

For FY 2025-26, GSTR-9C is mandatory for all GST-registered taxpayers whose aggregate turnover exceeds ₹5 crore. Although CA audit is removed, self-certification increases responsibility, making accurate reconciliation more important than ever.

With the right tools and expert support, GSTR-9C compliance can be smooth and risk-free.

For professional assistance, trust Binarysoft Technologies.

Frequently Asked Questions