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Overall turnover > 2 cr, July to march < 2 cr

swakar (Accountant) (50 Points)

24 August 2019

hi, is it required to file GSTR 9C if July to march turnover is less than 2 crores, but full year April to march turnover is greater than 2 crores. GSTR 9 filed.

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sujith kumar dasa (banglore) (1496 Points)
Replied 24 August 2019

GSTR-9C is not required if turnover for Jul-17 to Mar-18 is less than 2crores as clarified by government in its press release

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Shivam RC (Student) (23683 Points)
Replied 24 August 2019

FORM GSTR-9C ( Reconciliation Statement and Audit Report) is required to be filed only by those Registered Person whose Aggregate Turnover exceeds Rs. 2 crore, by virtue of Rule 80(3) of the CGST Rules 2017.

This limit of Rs. 2 crore will be reckoned for the period July 2017 to March 2018. So if your Aggregate Turnover is less than Rs.2 crore for the period July 2017 to March 2018, then you are not required to file FORM GSTR-9C.

[ Due Date to file FORM GSTR-9, GSTR-9A and GSTR-9C is 31.08.2019 ].

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