FAQs on GSTR-9C Offline Utility

General

1. What is Form GSTR-9C?

Form GSTR-9C is a reconciliation statement, duly verified and signed by Chartered Accountant/ Cost Accountant and this form is required to be furnished along with filing of annual return in Form GSTR-9 by the taxpayer whose turnover is above ₹2 Crore during a financial year.

2. Who needs to file Form GSTR-9C?

Normal taxpayers (including SEZ unit and developer) with aggregate turnover exceeding ₹2 Crore during the financial year are required to get their accounts audited by Chartered Accountant/Cost Accountant (after filing of their annual return in Form GSTR-9), to file their Form GSTR-9C.

This requirement is not applicable to Central Government or a State Government or a local authority, whose books of accounts are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.

3. What details are to be filed in Form GSTR-9C?

Details for following Part A & Part B Tables of Form GSTR-9C statement needs to be filled in.

Part A:

o PT II - Reconciliation of Turnover Declared in Audited Annual Financial Statement with Turnover Declared in Annual Return (Form GSTR9).

Enter details in the following tables of PT II:

• PT. II(5)- Reconciliation of Gross Turnover
• PT. II(6)- Reasons for Un-reconciled difference in Annual Gross Turnover
• PT. II(7)- Reconciliation of Taxable Turnover
• PT. II(8)- Reasons for Un-Reconciled Difference in Taxable Turnover

o PT III - Reconciliation of Tax Paid

Enter details in the following tables of PT III:

• PT. III(9)- Reconciliation of Rate-wise Liability and Amount Payable Thereon
• PT. III(10)- Reasons for Un-reconciled Payment of Tax
• PT. III(11)- Additional Amount Payable but Not Paid (due to reasons specified under Tables 6,8 and 10 above)

o PT IV - Reconciliation of Input Tax Credit (ITC)

Enter details in the following tables of PT IV:

• PT. IV(12)- Reconciliation of Net Input Tax Credit (ITC)
• PT. IV(13)- Reasons for Un-reconciled Difference in ITC
• PT. IV(14)- Reconciliation of ITC Declared in Annual Return (GSTR9) with ITC Availed on Expenses as per Audited Annual  Financial Statement or Books of Account
• PT. IV(15)- Reasons for un - reconciled difference in ITC
• PT. IV(16)- Tax Payable on Un-reconciled Difference in ITC (due to reasons specified in 13 and 15 above)

o PT V - Auditor's Recommendation on Additional Liability Due to Non-reconciliation

PART - B: Certification

o Part B (i): Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit

o Part B (ii): Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts

4. Will I be allowed to file Form GSTR-9C if I have not filed my annual return?

No, Form GSTR-9C can be filed only after filing the annual return Form GSTR-9.

Filing Form GSTR-9C

5. What are the pre-conditions for filing Form GSTR 9C?

• User should be registered and should have a valid GSTIN.
• User should have valid login credentials i.e., User ID and password
• User has filed Form GSTR-9 for the relevant financial year.
• The aggregate turnover of such registered person during the financial year exceeds two crore rupees.
• He should have got his accounts audited as prescribed.

6. By when do I need to file Form GSTR-9C?

The due date for filing Form GSTR-9C for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification.

7. When does GST Portal enable filing of Form GSTR 9C?

GST Portal enables GSTR-9C tile for filing only after successful filing of Form GSTR-9 for the financial year.

Note: Form GSTR-9C will be made available to all taxpayers who are required to file Form GSTR-9 during the financial year. GST Portal will not validate whether the turnover of taxpayer exceeds ₹2 Crore or not.

8. What are the steps of filing Form GSTR-9C?

Following are the steps of filing Form GSTR-9C:

1. Taxpayer performs the following steps:

A. ON GST Portal: Login to the GST Portal to take following actions.

a. Download Filed Form GSTR-9
b. Download Form GSTR-9C Tables Derived from Form GSTR-9 and send to the Auditor

B. OFF GST Portal: Sends the downloaded files to the Auditor, along with audited financial statements and other relevant documents

2. Auditor performs the following steps:

A. ON GST Portal:

a. Download latest version of GSTR-9C Offline Tool from the GST portal
b. Install emSigner

B. OFF GST Portal: Prepare GSTR-9C statement offline using GSTR-9C Offline Tool by taking following actions.

a. Open the GSTR-9C Offline Utility Excel Worksheet
b. Add table-wise details in the Worksheet
c. Generate Preview PDF file to view Draft Form GSTR-9C
d. Generate JSON File and affix his/her digital signature (DSC)
e. Send the signed JSON File to the Taxpayer

3. Taxpayer performs the following steps:

A. ON GST Portal: Upload the generated JSON File received form Auditor on GST Portal after logging in

Note:

• In case of Error during upload: Downloads Error Report and sends it to the Auditor for corrections. Auditor would make corrections, sign and resend the updated JSON for upload.
• Before filing, in case Auditor wants to add or edit data in the file that has been successfully processed without error: Downloads Processed GSTR-9C JSON File from GST Portal and sends it to the Auditor for corrections. Auditor would make corrections, sign and resend the updated JSON for upload.

B. ON GST Portal: File Form GSTR-9C and view/download the filed form for reference.

Downloading GSTR-9C Offline Tool

9. From where can I download and use the GSTR-9C Offline Utility in my system?

To download and open the GSTR-9C Offline Utility in your system from the GST Portal, perform following steps:

1. Access the GST Portal: www.gst.gov.in.
2. Go to Downloads > Offline Tools > GSTR-9C Offline Tool option and click on it.
3. Unzip the downloaded Zip file which contain GSTR_9c_Offline_Utility.xls excel sheet.
4. Open the GSTR_9c_Offline_Utility.xls excel sheet by double clicking on it.
5. Read the ‘Read Me’ instructions on excel sheet and then fill the worksheet accordingly.

10. Do I need to login to GST Portal to download the GSTR-9C Offline Utility?

No. You can download the GSTR-9C Offline Utility under ‘Downloads’ section without logging in to the GST Portal.

11. What are the basic system requirements/configurations required to use GSTR-9C Offline Tool?

The offline functions work best on Windows 7 and above and MS EXCEL 2007 and above.

12. Is Offline utility mobile compatible?

As of now GSTR-9C Offline utility cannot be used on mobile. It can only be used on desktop/laptops.

Downloading Filed Form GSTR-9 and Form GSTR-9C Tables Derived from Form GSTR-9

13. How can I download filed Form GSTR-9 for preparing Form GSTR-9C?

To download filed Form GSTR-9, perform following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the portal with valid credentials.
3. Dashboard page is displayed. Click the Services > Returns > Annual Return command. Alternatively, you can also click the Annual Return link on the Dashboard.
4. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. Annual Return Tiles are displayed. In the GSTR-9 tile, click the DOWNLOAD GSTR-9 button.
7. “Offline Download for GSTR-9” page gets displayed containing three buttons. Download Form GSTR-9 data using the buttons on this page.

14. How can I download Form GSTR-9C Tables Derived from Form GSTR-9?

To download Form GSTR-9C Tables Derived from Form GSTR-9, perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the portal with valid credentials.
3. Dashboard page is displayed. Click the Services > Returns > Annual Return command. Alternatively, you can also click the Annual Return link on the Dashboard.
4. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. Annual Return Tiles are displayed. In the GSTR-9C tile, click the INITIATE FILING button.
7. The GSTR-9C page is displayed. Click the DOWNLOAD GSTR-9C TABLES DERIVED FROM GSTR-9(PDF) button.
8. System-generated PDF gets downloaded into your machine.

15. What fields would be present/pre-filled in in Form GSTR-9C Tables Derived from Form GSTR-9?

Form GSTR-9C Tables Derived from Form GSTR-9 will contain following pre-filled in fields:

• Turnover as declared in Annual return (Form GSTR-9)
• Taxable turnover as per liability declared in Annual Return (Form GSTR-9)
• Total amount of tax paid as declared in Annual Return (Form GSTR- 9)
• ITC claimed in Annual Return (Form GSTR-9)

16. Can I send the system-generated PDFs (Filed Form GSTR-9 and Form GSTR-9C Tables Derived from Form GSTR-9) to the Auditor from the GST Portal?

No, you cannot send the system-generated PDFs to the Auditor from the GST Portal. You can email or send them offline via USB/storage device or by printing and sending the hard copy or by any other means suitable.

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