# GSTR-9C
## Basics of GSTR-9C
### **What is GSTR-9C?**
* Every registered person whose turnover during a financial year exceeds the prescribed limit of rupees two crores^ shall get his accounts audited by a chartered accountant or a cost accountant.
* ^The limit is enhanced to Rs 5 crore for the GSTR-9C of FY 2018-19 as per the CBIC notification dated 23rd March 2020.
GSTR-9C is a statement of reconciliation 50 between:
* the Annual Returns in GSTR-9 filed for a FY, and
* the figures as per the audited annual Financial Statements of the taxpayer.
### **Who must prepare & submit GSTR-9C?**
* GSTR-9C must be prepared and certified by a Chartered Accountant or Cost Accountan**t**. It must be filed on the GST portal or through a facilitation centre by the taxpayer, along with other documents such as the copy of the Audited Accounts and Annual Return in form GSTR-9.
### Guide to file GSTR 9C
### Step 1: Login to ClearTax GST
**‘**Login’ to ClearTax GST, click on ‘Download Desktop App’ to download the ClearTax GST Desktop App
### Step 2: Slect File GST Return
Login to ClearTax GST Desktop app, click on ‘File GST Returns’ to file your returns
### Step 3: Select Business
Select a ‘Business’ to import your data
### Step 4: Slect Prepare & File GSTR-9C
Under ‘GST Returns’, select ‘Prepare & File GSTR-9C’
{% hint style="info" %}
Make sure to select the ‘Return Period’ for which you want to import the file. You can fill GSTR-9C & generate JSON only using the Desktop App. If you’ve logged in via ClearTax GST website , a modal will pop-up, asking you to continue filing GSTR-9C through the ClearTax GST Desktop App. Click on ‘Open ClearTax GST Companion’ to continue filling the form.
{% endhint %}
### Step 5: Select Save & Continue
Under the tab ‘Prepare Part A’ fill the details required in the tables. The fields can be edited. Once all the tables are filled, click on ‘Save & Continue to Part B’ button to proceed
{% hint style="info" %}
Make sure the all Mandatory fields marked using a ‘\*’ are filled.
{% endhint %}
Under the ‘Prepare Part B’ tab fill in the required details , click on ‘Save & Continue to Save & File’ button to proceed
{% hint style="info" %}
Under the ‘Prepare Part B’ tab, the ‘Taxpayer details’ can be auto-filled in some tables. Just click on the ‘Autofill now’ button to autofill the details.
{% endhint %}
### Step 6: Select Sign GSTR-9C using DSC
Under the ‘Sign & Download JSON’ tab → Click on ‘Sign GSTR-9C using DSC’ button to sign the form using DSC
{% hint style="info" %}
Make sure to turn on the ‘emSignerGSTN’ before signing GSTR-9C otherwise you won’t be able to sign GSTR-9C.
{% endhint %}
{% hint style="info" %}
In case DSC is not attached properly, the following message will appear , click on ‘Ok’ button , click on ‘Sign GSTR-9C using DSC’ button to try again
{% endhint %}
{% hint style="info" %}
In case the DSC is not attached at all, the following message will appear → Click on ‘Sign GSTR-9C using DSC’ button to try again
{% endhint %}
**Note:** In case the DSC is not attached at all, the following message will appear → Click on ‘Sign GSTR-9C using DSC’ button to try again
### Step 7: Click on Sign & Login
Once the **DSC is attached** → Click on **‘Sign’** button to sign the form
Enter the ‘User Pin’ , click on the ‘Login’ button to proceed
{% hint style="success" %}
Congratulations!!! Your GSTR-9C is now signed successfully, click on ‘Download GSTR-9C JSON’ button to download the JSON , upload the JSON file downloaded to the GSTN Portal to file GSTR-9C
{% endhint %}
## Other popular articles
{% tabs %}
{% tab title="First Tab" %}
{% endtab %}
{% tab title="Second Tab" %}
{% endtab %}
{% endtabs %}
## Feedback
{% embed url="" %}
---
# Agent Instructions: Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.
Perform an HTTP GET request on the current page URL with the `ask` query parameter:
```
GET https://docs.cleartax.in/product-help-and-support/for-large-businesses/cleargst/file-returns/gstr-9c.md?ask=
```
The question should be specific, self-contained, and written in natural language.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.
Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.