Form GSTR-9C is a reconciliation statement, duly verified and signed by Chartered Accountant / Cost Accountant and this form is required to be furnished along with filing of annual return in Form GSTR-9 by the taxpayer whose aggregate turnover is above ₹2 Crore during a financial year.
Normal taxpayers (including SEZ unit and developer) with aggregate turnover exceeding ₹2 Crore during the financial year are required to get their accounts audited by Chartered Accountant / Cost Accountant (after filing of their annual return in Form GSTR-9), to file their Form GSTR-9C.
This requirement is not applicable to Central Government or a State Government or a Local Authority, whose books of accounts are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.
The due date for filing Form GSTR-9C for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification. FY 2017-2018 – on or before 31st Jan 2020