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    <title>GSTR - 9C Filling</title>
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    <description>Requirement to file GSTR 9C is triggered by exceeding the statutory turnover threshold; taxpayers below that threshold are not required to file GSTR 9C. The portal enabling the GSTR 9C option does not alter the legal obligation. A taxpayer may file Form GSTR 9 and have it accepted by the portal without needing to submit GSTR 9C when the turnover condition for certification is not met.</description>
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      <description>Requirement to file GSTR 9C is triggered by exceeding the statutory turnover threshold; taxpayers below that threshold are not required to file GSTR 9C. The portal enabling the GSTR 9C option does not alter the legal obligation. A taxpayer may file Form GSTR 9 and have it accepted by the portal without needing to submit GSTR 9C when the turnover condition for certification is not met.</description>
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