{"id":9657,"date":"2026-05-20T11:15:40","date_gmt":"2026-05-20T11:15:40","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9657"},"modified":"2026-05-20T11:15:45","modified_gmt":"2026-05-20T11:15:45","slug":"gstr-9c-applicability-fy-2025-26","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/","title":{"rendered":"GSTR 9C Applicability for FY 2025-26 \u2013 Who Needs to File and Who Is Exempt"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#What_Is_GSTR_9C\" title=\"What Is GSTR 9C?\">What Is GSTR 9C?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#GSTR_9C_Applicability_for_FY_2025-26\" title=\"GSTR 9C Applicability for FY 2025-26&nbsp;\">GSTR 9C Applicability for FY 2025-26&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#Who_Is_Completely_Off_the_Hook\" title=\"Who Is Completely Off the Hook?\">Who Is Completely Off the Hook?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#The_Due_Date_and_Why_December_Is_Too_Late_to_Start\" title=\"The Due Date and Why December Is Too Late to Start\">The Due Date and Why December Is Too Late to Start<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#What_Happens_If_You_Miss_the_Deadline\" title=\"What Happens If You Miss the Deadline?\">What Happens If You Miss the Deadline?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#DocumentsProcedures_needed_Before_Filing\" title=\"Documents\/Procedures needed Before Filing\">Documents\/Procedures needed Before Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#The_Two_Parts_of_GSTR_9C\" title=\"The Two Parts of GSTR 9C\">The Two Parts of GSTR 9C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#Mistakes_That_Keep_Showing_Up_in_GSTR_9C_Filings\" title=\"Mistakes That Keep Showing Up in GSTR 9C Filings\">Mistakes That Keep Showing Up in GSTR 9C Filings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#This_Is_Where_GST_Billing_Software_Changes_the_Game\" title=\"This Is Where GST Billing Software Changes the Game\">This Is Where GST Billing Software Changes the Game<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#Steps_of_Filing_GSTR_9C_on_the_Portal\" title=\"Steps of Filing GSTR 9C on the Portal&nbsp;\">Steps of Filing GSTR 9C on the Portal&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/gstr-9c-applicability-fy-2025-26\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>For every business owner around December, they all go through a similar type of anxiety. They are calling their accountant at all hours of the day; accountants are overwhelmed with reconciliation, trying to sort through what must be filed and when, and whether they have missed important deadlines. A big part of that December stress? GSTR 9C applicability.<\/p>\n\n\n\n<p>And honestly, a lot of it is avoidable, not by ignoring the form, but by actually understanding it well before the deadline creeps up. So that is what this post is about. Understanding GSTR-9C for the financial year ending 31 March 2026 in a conversational manner (and not like a government way).&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_GSTR_9C\"><\/span>What Is GSTR 9C?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As a business registered for GST at the end of the year, you have to prepare a report called GSTR 9C. This report is about comparing the numbers in your financial statements with the numbers in your GST Returns like GSTR 1, GSTR 3B, and GSTR 9. You do GSTR 1 and GSTR 3B every month during the year. When the year ends, you do your GST return, which is GSTR 9. Then you do GSTR 9C, which basically asks if the numbers in your statements match the numbers in your GST Returns. You have to make sure the figures in your statements agree with those in GSTR 1, GSTR 3B, and GSTR 9. This is a part of the GST reconciliation process. The GSTR 9C form helps you verify that your financial statements and GST Returns are consistent. So you need to check your numbers to ensure they match. Using <a href=\"https:\/\/margbooks.com\/accounting-software.html\">cloud accounting software<\/a> can help you with structuring data.&nbsp; This way, you can complete GSTR 9C accurately. The report is a part of your GST obligations. It helps you ensure everything is in order.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-1024x536.webp\" alt=\"\" class=\"wp-image-9659\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-1024x536.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-300x157.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-768x402.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-150x79.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GSTR_9C_Applicability_for_FY_2025-26\"><\/span><strong>GSTR 9C Applicability for FY 2025-26&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The rule is not complicated. If your aggregate annual turnover crossed \u20b95 crore in FY 2025-26, GSTR 9C applies to you. Now, &#8220;aggregate turnover&#8221; here means your total turnover calculated at the PAN level not per GSTIN. So if you have registrations in three different states, the turnover from all three gets added together. Cross \u20b95 crore in total, and every GSTIN under that PAN has to file GSTR 9C.<\/p>\n\n\n\n<p>Here is how the turnover slabs break down:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Aggregate Annual Turnover<\/strong><\/td><td><strong>GSTR 9<\/strong><\/td><td><strong>GSTR 9C<\/strong><\/td><\/tr><tr><td>Up to \u20b92 crore<\/td><td>Optional<\/td><td>Not required<\/td><\/tr><tr><td>\u20b92 crore to \u20b95 crore<\/td><td>Mandatory<\/td><td>Not required<\/td><\/tr><tr><td>Above \u20b95 crore<\/td><td>Mandatory<\/td><td>Mandatory<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>If your sales are below \u20b95 crore, you do not need to file GSTR 9C. However, once your sales exceed \u20b95 crore, both forms must be submitted.&nbsp;<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get cloud based accounting software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Is_Completely_Off_the_Hook\"><\/span><strong>Who Is Completely Off the Hook?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You will not need to file GSTR 9C if you are classified in any of the following categories:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Businesses with annual sales under \u20b95 crore in FY 2025-26.\u00a0<\/li>\n\n\n\n<li>Composition scheme taxpayers<\/li>\n\n\n\n<li>Input Service Distributors<\/li>\n\n\n\n<li>Casual taxable persons<\/li>\n\n\n\n<li>Non-resident taxable persons<\/li>\n<\/ul>\n\n\n\n<p>If you are in any of these buckets, GSTR 9C is not your problem this year. Move on.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Due_Date_and_Why_December_Is_Too_Late_to_Start\"><\/span><strong>The Due Date and Why December Is Too Late to Start<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To ensure that GSTR 9 applicability is within the due date, and postponing GSTR 9C does not stop the taxable person from accruing new taxes. Same as GSTR 9.<\/p>\n\n\n\n<p>But here is the thing people keep getting wrong: December is the deadline, not the starting point. GSTR 9C asks you to reconcile a full year of data. Your turnover, your ITC, your tax payments, your credit notes, everything needs to line up across your returns and your audited financials. If you wait until November to even look at this, you are setting yourself up for a rough couple of months.<\/p>\n\n\n\n<p>Also worth knowing: as per CBIC Circular No. 246\/03\/2025, the annual return is only treated as complete when both GSTR 9 and GSTR 9C are submitted. Late fees keep running until both are filed. Filing GSTR 9 on time and leaving GSTR 9C pending does absolutely nothing to stop the meter.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_If_You_Miss_the_Deadline\"><\/span><strong>What Happens If You Miss the Deadline?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A late fee is \u20b9200 a day i.e. \u20b9100 under CGST and \u20b9100 under SGST \u2013 maximum 0.25% of yearly turnover by state. Also, under Section 125 of the CGST Act, authorities have the discretion to impose a general penalty up to \u20b925,000 for failings to file. After you are noted in their system, you will receive many notices\/communications for non-filing, costing you much more than just doing your work on time.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DocumentsProcedures_needed_Before_Filing\"><\/span><strong>Documents\/Procedures needed Before Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is actually where the most significant amount of effort goes into. You should have with you before accessing the portal;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Audit-financials for FY 2025-2026<\/li>\n\n\n\n<li>Every GSTR 1 and GSTR 3B filed between April 2025 and March 2026\u00a0<\/li>\n\n\n\n<li>A completed or near-complete GSTR 9<\/li>\n\n\n\n<li>GSTR 2B data for the full year<\/li>\n\n\n\n<li>Rate-wise tax liability workings<\/li>\n\n\n\n<li>ITC reversal and reclaim details under Rule 37 and Rule 37A<\/li>\n\n\n\n<li>DRC-03 payment challans if additional liability was paid at any point<\/li>\n\n\n\n<li>HSN-wise summaries for outward and inward supplies<\/li>\n<\/ul>\n\n\n\n<p>If this list makes you anxious, that is actually useful information \u2014 it tells you your records need some work. Better to find out now than in November.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" data-src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-1024x536.webp\" alt=\"\" class=\"wp-image-9660 lazyload\" title=\"\" data-srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-1024x536.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-300x157.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-768x402.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-150x79.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing.webp 1200w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/536;\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-1024x536.webp\" alt=\"\" class=\"wp-image-9660\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-1024x536.webp 1024w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-300x157.webp 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-768x402.webp 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing-150x79.webp 150w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Filing.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/noscript><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Two_Parts_of_GSTR_9C\"><\/span><strong>The Two Parts of GSTR 9C<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Part A- however, the reconciliation statement combines the audited revenue amount you&#8217;ve finished up without any GST adjustments (to make sure you have all the revenue adjustments) to come up with your GST Revenue amount, then you&#8217;ll compare that GST Revenue value against your GSTR 9 revenue amount.&nbsp;<\/p>\n\n\n\n<p>Any gaps you cannot explain become additional liability. You pay that via DRC-03 and report it in Table 11.<\/p>\n\n\n\n<p>Part B: Your authoriser declares that everything in Part A is true from your point of view.<\/p>\n\n\n\n<p>Most of the issues with the Tables of ITC Reconciliation \u2013 especially with respect to Rule 37 and Rule 37A \u2013 occur here. If you reversed ITC because you did not make a payment to the supplier within 180 days, but subsequently made a payment later, your reclaimed ITC would belong to the reclaimed year and not the year of the original invoice. It&#8217;s a subtlety, but it creates confusion for many people!&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mistakes_That_Keep_Showing_Up_in_GSTR_9C_Filings\"><\/span><strong>Mistakes That Keep Showing Up in GSTR 9C Filings<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A few things that come up again and again:<\/p>\n\n\n\n<p>1. Unexplained differences in turnover. Your accounting records will show amounts for salaries, loans and interest income, but they do not form part of your GST turnover and therefore need to be clearly excluded. If you do nothing about them, you are sending out a red flag.<\/p>\n\n\n\n<p>2. Credit notes after March. Credit notes raised after March 2026 in respect of supplies made in FY 2025\/26 need to be treated carefully when you are reconciling your GST accounts. Many people either don\u2019t consider them or they treat them incorrectly.<\/p>\n\n\n\n<p>3. ITC in books higher than your GSTR 3B, without any explanation of why. If you have chosen not to claim any ITC during the year, then that should be clearly noted. Otherwise, it may be construed that you have either made an error or deliberately tried to avoid reversing. However, a reliable cloud accounting software can help you with the same.&nbsp;<\/p>\n\n\n\n<p>4. Trying to submit a GSTR 9C before finishing a GSTR 9 filing will result in the online filing system preventing you from doing so. Additionally, working on both forms simultaneously may confuse you; please submit your GSTR 9 first and then start working on your GSTR 9C.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get online GST billing software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"This_Is_Where_GST_Billing_Software_Changes_the_Game\"><\/span><strong>This Is Where GST Billing Software Changes the Game<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Here is something nobody talks about enough. Most of the pain in GSTR 9C reconciliation is not created in December. It is created throughout the year, every invoice that gets missed, every ITC entry that does not match the GSTR 2B, every mismatch between what GSTR 1 says and what the books say. By December, you are discovering twelve months of small problems all at once.<\/p>\n\n\n\n<p>The businesses that sail through GSTR 9C are usually the ones using proper <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> throughout the year. When your invoicing, your purchase entries, and your GST returns are all living inside the same system, discrepancies get caught as they happen \u2014 not when you are staring at a reconciliation statement that refuses to balance.<\/p>\n\n\n\n<p>MargBooks is built exactly for this. As a cloud accounting software, it keeps your sales, purchases, ITC, and tax filings connected and in sync. Your outward supplies are already reconciled with your GSTR 1. Your ITC is matched against GSTR 2B. Your tax liability is tracked in real time. When December comes around, you are not building your data from scratch \u2014 it is already there.<\/p>\n\n\n\n<p>There is another side to this that people underestimate. With cloud accounting software, your CA, your accountant, and your internal team are all working off the same live data. No emailing files back and forth. No &#8220;which version is correct&#8221; confusion. No one working off month-old numbers. For something as collaborative as GSTR 9C preparation \u2014 where your accountant needs to see your books and your returns at the same time \u2014 this is genuinely useful.<\/p>\n\n\n\n<p>And when it comes to pulling HSN summaries, rate-wise sales data, and ITC breakdowns for GSTR 9C, a proper GST billing software like MargBooks software generates all of that in the format you actually need. Instead of manually compiling data from five different places, you pull a report and you are done.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_of_Filing_GSTR_9C_on_the_Portal\"><\/span><strong>Steps of Filing GSTR 9C on the Portal&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Log in at gst.gov.in<\/li>\n\n\n\n<li>Services \u2192 Returns \u2192 Annual Return \u2192 FY 2025-26<\/li>\n\n\n\n<li>File GSTR 9 first \u2014 GSTR 9C cannot be initiated until GSTR 9 is complete<\/li>\n\n\n\n<li>Come back to the Annual Return page and open GSTR 9C<\/li>\n\n\n\n<li>Select Prepare Online<\/li>\n\n\n\n<li>Work through turnover reconciliation (Tables 5 to 8) \u2014 audited turnover first, then adjust, then arrive at GST turnover<\/li>\n\n\n\n<li>Tax liability reconciliation (Table 9), then ITC reconciliation (Tables 12 and 13)<\/li>\n\n\n\n<li>Any additional liability goes in Table 11 \u2014 pay via DRC-03 before submitting<\/li>\n\n\n\n<li>Self-certification in Part B<\/li>\n\n\n\n<li>Submit via DSC or EVC<\/li>\n\n\n\n<li>Save your ARN acknowledgement<\/li>\n<\/ol>\n\n\n\n<p>If you prefer working in Excel, the GSTN offline utility lets you prepare everything offline and upload a JSON file. A lot of accountants prefer this route for larger reconciliations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GSTR 9C for FY 2025-26 will require you to report one number &#8211; \u20b95 crore. If you exceed this on a PAN basis, both GSTR 9 and GSTR 9C will be required to be filed by 31st December 2026.<\/p>\n\n\n\n<p>It is easy enough to file GSTR 9C if all of your records are correct. However, the real challenge lies in everything that you will do prior to filing your GSTR 9C&#8230;12 months of data must be pulled together, reconciled and explained and any shortfalls must be paid prior to even attempting to reconcile your books with your GST returns.<\/p>\n\n\n\n<p>Start early and ensure GSTR 1 and GSTR 3B returns are correct and also confirm that your books and your GST returns agree before attempting to reconcile.&nbsp;<\/p>\n\n\n\n<p>If your current system is making it difficult to do the above tasks; disorganized records, reconciling manually, no real-time visibility over the ITC are just some examples. You may want to consider using a proper GST billing software such as <a href=\"https:\/\/margbooks.com\/\">MargBooks<\/a>. When your billing, accounting and GST Filings are in one location, the GSTR 9C isn&#8217;t going to be an year-end emergency, but will simply be another form to file.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For every business owner around December, they all go through a similar type of anxiety. They are calling their accountant at all hours of the day; accountants are overwhelmed with reconciliation, trying to sort through what must be filed and when, and whether they have missed important deadlines. A big part of that December stress? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9658,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[2614,2557,2629,2582],"tags":[2632,1592,2630,2631],"class_list":["post-9657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-accounting","category-gst-compliance","category-gst-return-filing","category-taxation","tag-fy-2025-26-gst-return","tag-gst-annual-return","tag-gstr-9c-applicability","tag-gstr-9c-filing"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability.webp",1200,628,false]},"categories_names":{"2614":{"name":"Business Accounting","link":"https:\/\/margbooks.com\/blogs\/category\/business-accounting\/"},"2557":{"name":"GST Compliance","link":"https:\/\/margbooks.com\/blogs\/category\/gst-compliance\/"},"2629":{"name":"GST Return Filing","link":"https:\/\/margbooks.com\/blogs\/category\/gst-return-filing\/"},"2582":{"name":"Taxation","link":"https:\/\/margbooks.com\/blogs\/category\/taxation\/"}},"tags_names":{"2632":{"name":"FY 2025-26 GST Return","link":"https:\/\/margbooks.com\/blogs\/tag\/fy-2025-26-gst-return\/"},"1592":{"name":"GST Annual Return","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-annual-return\/"},"2630":{"name":"GSTR 9C Applicability","link":"https:\/\/margbooks.com\/blogs\/tag\/gstr-9c-applicability\/"},"2631":{"name":"GSTR 9C Filing","link":"https:\/\/margbooks.com\/blogs\/tag\/gstr-9c-filing\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-400x600.webp",400,600,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-600x600.webp",600,600,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-1024x628.webp",1024,628,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/05\/GSTR-9C-Applicability.webp",1200,628,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9657"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9657\/revisions"}],"predecessor-version":[{"id":9661,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9657\/revisions\/9661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9658"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}