The GSTR9C is an audit form that was introduced on September 13, 2018. It must be filed annually by taxpayers with a turnover above 2 crores, and it must be certified by a CA. It is basically a reconciliation statement between the annual returns filed in GSTR-9 and the taxpayer’s audited annual financial statements

As per Notification no -79/2020

In the said rules, in FORM GSTR-9C, in the instructions, –
(i) in paragraph 4, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted;
(ii) in paragraph 6, in the Table, in second column, for the letters, figures and word “FY
2017-18 and 2018-19” wherever they occur, the letters, figures and word “FY 2017-18,
2018-19 and 2019-20” shall be substituted.