GSTR 9C Audit Form - Who is required to file it?

GSTR9C Turnover Limit - All the regular taxpayers whose annual aggregate turnover exceeds
Rs. 2 Crore in a given Financial Year are mandated to file GSTR 9C.

These taxpayers are also required to furnish a reconciliation statement and certification of audit.

Following types of taxpayers are exempted from filing Form GSTR 9C audit.

 Casual taxpayer
 Input Service Distributor (ISD)
 Government departments
 Taxpayers deducting tax at source (TDS)
 E-com aggregators collecting tax at source (TCS)
 Composition Scheme dealers
 Taxpayers with aggregate turnover less than Rs. 2 Crore
 Non-resident taxpayers
 OIDAR service providers

GSTR 9C Eligibility (GST Audit Applicability)

 GSTR 9C audit form is required to be duly certified by a Chartered Accountant (CA) or a
Cost Accountant.
  GSTR-9C should be submitted on the GST portal along with the GSTR 9 annual return
and the copy of the audited accounts.
  GSTR-9C should be digitally signed by the GST Auditor and must contain all the
discrepancies (if any) in the GST returns of the taxpayer.
  GSTR-9C is an authoritative document that communicates to the GST Authorities about
your GST Compliance.

 A business whose annual aggregate turnover exceeds Rs. 2 Crore in a given FY is eligible for
Audit under GST.