Find
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.
GST
Who has to file GSTR-9C
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Provisions
Rule 80(3), CGST Rules 2017; Sec 44(1), CGST Act 2017; Notification 15/2025-CT
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.
Close
- Add up turnover of all GSTINs under your PAN for the year.
- Exclude GST and cess from the total.
- If above ₹5 crore, plan GSTR-9C for each GSTIN.
- If between ₹2 crore and ₹5 crore, file only GSTR-9.
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