{"id":968,"date":"2026-08-12T18:42:12","date_gmt":"2026-08-12T13:12:12","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/gst-audit-threshold-who-needs-gstr-9c-in-fy-2026-27\/"},"modified":"2026-08-14T11:07:54","modified_gmt":"2026-08-14T05:37:54","slug":"gst-audit-threshold-who-needs-gstr-9c-in-fy-2026-27","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-audit-threshold-who-needs-gstr-9c-in-fy-2026-27\/","title":{"rendered":"GST Audit Threshold \u2014 Who Needs GSTR-9C in FY 2026-27?"},"content":{"rendered":"

GSTR-9C is a reconciliation statement<\/strong> that reconciles the figures reported in GSTR-9<\/strong> with the taxpayer’s annual financial statements. Importantly, the old requirement of mandatory GST audit by a Chartered Accountant\/Cost Accountant has been removed. For the current framework, taxpayers crossing the prescribed turnover threshold are required to furnish a self-certified GSTR-9C<\/strong>. CBIC has specifically clarified that the threshold for GSTR-9C is aggregate turnover exceeding \u20b95 crore in a financial year<\/strong>.<\/p>\n

Who Needs to File GSTR-9C?<\/h2>\n

For FY 2026-27<\/strong>, a registered taxpayer whose aggregate turnover exceeds \u20b95 crore<\/strong> during the financial year will generally be required to furnish:<\/p>\n

    \n
  • GSTR-9 \u2014 Annual Return<\/strong><\/li>\n
  • GSTR-9C \u2014 Self-certified Reconciliation Statement<\/strong><\/li>\n<\/ul>\n

    Therefore:<\/p>\n

    \n
    \n\n\n\n\n\n\n\n\n
    Aggregate Turnover FY 2026-27<\/th>\nGSTR-9C<\/th>\n<\/tr>\n<\/thead>\n
    Up to \u20b95 crore<\/td>\nGenerally not required<\/td>\n<\/tr>\n
    More than \u20b95 crore<\/td>\nRequired<\/strong><\/td>\n<\/tr>\n
    \u20b95 crore exactly<\/td>\nGenerally not required<\/td>\n<\/tr>\n
    \u20b95.01 crore<\/td>\nRequired<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

    The \u20b95 crore test is based on aggregate turnover<\/strong>, not simply the taxable turnover shown in one GSTIN.<\/p>\n

    Is CA Certification Required?<\/h2>\n

    No.<\/strong> This is an important change.<\/p>\n

    Earlier, GSTR-9C was required to be certified by a Chartered Accountant or Cost Accountant. Under the current provisions, the reconciliation statement is self-certified by the taxpayer<\/strong>. CBIC has expressly confirmed that, from 1 August 2021 onwards, taxpayers exceeding \u20b95 crore aggregate turnover are required to furnish a self-certified GSTR-9C<\/strong>.<\/p>\n

    What Does GSTR-9C Reconcile?<\/h2>\n

    GSTR-9C primarily reconciles:<\/p>\n

      \n
    • Turnover as per financial statements with GSTR-9<\/li>\n
    • Taxable turnover<\/li>\n
    • Tax paid<\/li>\n
    • Input Tax Credit (ITC)<\/li>\n
    • Differences between books and GST returns<\/li>\n
    • Reasons for unreconciled differences<\/li>\n<\/ul>\n

      The GSTN’s current GSTR-9C guidance includes reconciliation of turnover, tax paid and ITC.<\/p>\n

      Example<\/h2>\n

      Suppose a company has the following aggregate turnover during FY 2026-27:<\/p>\n

      \u20b96.80 crore<\/strong><\/p>\n

      Since the turnover exceeds \u20b95 crore, the company will generally need to file:<\/p>\n

      GSTR-9 + GSTR-9C<\/strong><\/p>\n

      The GSTR-9C should be prepared by reconciling the GST returns with the financial statements and then self-certified<\/strong> before filing.<\/p>\n

      Due Date<\/h2>\n

      The statutory due date for the annual return, including GSTR-9C where applicable, is generally 31 December following the end of the financial year<\/strong>, unless the Government extends the deadline. Thus, for FY 2026-27, the normal due date would be 31 December 2027<\/strong>.<\/p>\n

      Important Point \u2014 GSTR-9C \u2260 GST Audit<\/h2>\n

      It is better to use the term “GSTR-9C reconciliation statement”<\/strong> rather than assuming that every taxpayer filing GSTR-9C is undergoing a mandatory GST audit.<\/p>\n

      The earlier statutory requirement under Section 35(5) for accounts to be audited for GST purposes was removed, while Section 44 and Rule 80 continue to require GSTR-9C for taxpayers crossing the prescribed threshold.<\/p>\n

      Conclusion<\/h2>\n

      For FY 2026-27<\/strong>, the key GSTR-9C threshold is aggregate turnover exceeding \u20b95 crore<\/strong>. Eligible taxpayers generally need to file GSTR-9 along with a self-certified GSTR-9C<\/strong>. A separate CA\/Cost Accountant certification is no longer required merely for GSTR-9C. Businesses crossing the \u20b95 crore threshold should reconcile their books, GST returns, turnover, tax liability and ITC well before the annual-return filing deadline to identify and resolve differences.<\/p>\n

      \n

      \ud83d\udcf2 Join our WhatsApp Channel for regular tax, GST & business compliance updates:https:\/\/whatsapp.com\/channel\/0029VaAOrtiFCCoQlhtGIx2o<\/p>\n

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      \ud83d\udcde Call or WhatsApp for professional assistance: +91 8802912345<\/p>\n","protected":false},"excerpt":{"rendered":"

      Understand GSTR-9C applicability for FY 2026-27. Learn the \u20b95 crore turnover threshold, self-certified reconciliation statement, GSTR-9 requirement, due date and key GST compliance points.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6],"tags":[],"class_list":["post-968","post","type-post","status-publish","format-standard","hentry","category-compliances"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=968"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/968\/revisions"}],"predecessor-version":[{"id":970,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/968\/revisions\/970"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}