Late filing of GSTR-9 / 9C
₹200 /day
₹100 CGST + ₹100 SGST, capped at 0.25% of turnover
GST Audit
Quick Reference for Your Business
Annual Return, Reconciliation & Dept. Audit — everything you need to know about
GST Audit.
01
Annual GST Filings
| Form | Who & What |
|---|---|
| GSTR-9 (annual return) | Mandatory if aggregate turnover > ₹2 crore |
| GSTR-9C (reconciliation) | Required if turnover > ₹5 crore — self-certified |
| Due date | 31 December 2026 for current financial year |
02
The Two GST Audits That Still Exist
| Type | Detail |
|---|---|
| Departmental audit (Sec 65) | By the GST officer — no turnover threshold |
| Special audit (Sec 66) | CA/CMA nominated by the department in complex cases |
03
Penalty / Late Fee
General penalty (Sec 125)
₹25,000
Up to ₹25,000 for non-compliance; mismatches invite scrutiny notices
Important: the old CA-certified GST audit was withdrawn from 1 Aug 2021 — GSTR-9C is now self-certified. But self-certification transferred the responsibility to you, it didn't remove it. A CA-led reconciliation before filing protects you from notices, since GST turnover is auto-matched against your income-tax filings.
04
Why Business Owners Trust Filings Hub
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