Difference between form GSTR-9 and form GSTR-9C is not very obvious if you do not know much about them. They have a few similarities like similar names, same due date and same filing frequency. But they are two very different forms and serve different purposes.
Read this guide by H&R Block to know how the forms GSTR-9 and GSTR-9C different.
The basic difference between the two forms is that GSTR-9 is a return form whereas GSTR-9C is a reconciliation statement. Although both these forms work hand in hand, there is a difference between these two.
Following table shows the difference between GSTR-9 and GSTR-9C
|Type||Return form||Reconciliation statement|
|GST Act||Prescribed in Rule 80 u/s 44 of the GST Act||Prescribed in Section 35(5) u/s Section 44 of the GST Act
|Eligibility||Registered taxpayers under GST must file GSTR-9||GSTR-9C must be filed if the aggregate turnover exceeds Rs 2 Crore|
|Non-applicability||§ Input service distributor
§ Casual taxable person
§ Non-resident taxable person
§ Person liable to deduct TDS
|To all those whose aggregate turnover during the financial year is less than Rs 2 Crore along with non-applicability of GSTR-9|
|Due Date||The due date for filing is on or before 31 December of the subsequent financial year
The due date of filing for the financial year 2017-18 is 30 June 2019
|The due for GSTR-9C is same as that of GSTR-9.
|Late Fees||If you file your return after the due date, you will have to pay a late fee of Rs 200 per day subject to maximum of .25% of total turnover in respect of State/UT||There is no provision as such, but u/s 125, you will have to pay a penalty of Rs 25,000.|
|Return’s format||Summarized details of ITC, tax paid, late fees as per the returns filed between July 2017 and March 2018 along with the amendments made between April 2018 and September 2018.||There are 2 parts:
Part A: Reconciliation statement
Part B: Certificate from any GST Auditor, CA, or CMA.
|Who must certify or attest this form||No certification required from the authority, but the taxpayer must attest the form through a digital signature||A digital signature of the taxpayer as well as the Auditor/ CA/ CMA is required|
|Annexures||No annexure required||Annexure of the audited financial statements is required|
|Threshold Limit||No threshold limit||Subject to threshold –Turnover above Rs 2 crores|
Other than GSTR 9 and GSTR 9C, there are two more forms which may create confusion for you. One is GSTR-9A which is an annual GST return form for dealers operating under composition scheme. Another annual form is GSTR 9B which is applicable to e-commerce operators.
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