Answer

1. F

   Facts

   Yes. Where aggregate turnover is above Rs 5 crore, GSTR-9C, a self-certified reconciliation of audited books with GSTR-9, must also be filed. A CA certification is no longer required.

2. P

   Provisions and law

   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
3. A

   Analysis

   GSTR-9C ties turnover and tax in the audited accounts to GSTR-9 and explains each difference, such as unbilled revenue or credit notes. With Rs 6.5 crore turnover you file GSTR-9 first and then GSTR-9C. Start with audited financials, as figures must match them.

4. C

   Conclusion

   1. 1Finalise audited financial statements
   2. 2File GSTR-9 after reconciling with returns
   3. 3Prepare GSTR-9C reconciliation of turnover, tax and ITC
   4. 4Upload and file GSTR-9C with DSC or EVC by 31 December

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