Answer

1. F

   Facts

   GSTR-9C is filed on gst.gov.in after GSTR-9. You can prepare it online or with the offline tool, and file it with DSC or EVC.

2. P

   Provisions and law

   • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
   • Sec 44(1), CGST Act 2017Every registered person (other than notified classes) files an annual return by 31 December after the year; a self-certified reconciliation statement is filed with it where turnover exceeds the notified limit.
3. A

   Analysis

   Go to Returns Dashboard, select the year and Annual Return, and open GSTR-9C after GSTR-9 is filed. Fill or upload the reconciliation tables, attach the financial statements if prompted, and compute liabilities. Pay any additional tax and late fee, preview, then file with DSC or EVC. Download the filed copy for records.

4. C

   Conclusion

   1. 1File GSTR-9 first.
   2. 2Open GSTR-9C from the Annual Return tile.
   3. 3Fill tables online or upload the offline JSON.
   4. 4Pay any liability and late fee shown.
   5. 5File with DSC or EVC and download the copy.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.