Answer

1. F

   Facts

   GSTR-9C is required only where aggregate turnover for the year exceeds ₹5 crore. At ₹4.5 crore you file GSTR-9 (if above ₹2 crore) but not GSTR-9C.

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.
   • Notification 15/2025-CTTaxpayers with aggregate turnover up to ₹2 crore are exempt from filing the annual return from FY 2024-25 onwards.
3. A

   Analysis

   Aggregate turnover is counted on an all-India PAN basis, including exempt, export and inter-State supplies, but excluding taxes. So a business with two GSTINs of ₹3 crore each has ₹6 crore aggregate turnover, and each GSTIN files its own 9C. Check the figure from your books, not only from returns. If you are close to ₹5 crore, compute it carefully before deciding.

4. C

   Conclusion

   1. 1Add up turnover of all GSTINs under your PAN for the year.
   2. 2Exclude GST and cess from the total.
   3. 3If above ₹5 crore, plan GSTR-9C for each GSTIN.
   4. 4If between ₹2 crore and ₹5 crore, file only GSTR-9.

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