GSTR 9C is defined as an annual GST audit form for the taxpayers who have the turnover above 2 crores in a specific financial year. The taxpayer must fill the reconciliation statement with the certification of an audit, along with the GSTR 9C audit form. The GSTR 9C format was introduced by the authorities on September 13, 2018, which states the Notification No. 49/ 2018- Central tax.
