GSTR 9C : Steps for Filing Form GSTR 9C

Guest | Last updated: 09 March 2020

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Quick Summary

Filing Form GSTR 9C requires prior completion of your Annual Return, GSTR-9. This guide outlines the process, starting with the taxpayer compiling and sending necessary GSTR-9 and GSTR-9C table details to the auditor. The auditor then uses the GSTR-9C offline utility to prepare the statement, affixing their DSC before sending the signed JSON file back to the taxpayer for final upload and submission on the GST portal.

Pre-requisites for filing FORM GSTR 9C

i. Prior filing of Annual Return GSTR-9 is mandatory

ii. Form GSTR-9C hes to be mewed by the Auditor by titling tip date in the offline Tool available on the GST portal.

Note: Any observations/ comments must be entered in excel tool directly and must not be copy/pained from anywhere else.

STEPS FOR FILING FORM GSTR 9C	ACTIONS TO BE DONE ON GST PORTAL/ OFFLINE OR THROUGH EMAIL COMMUNICATION WITH AUDITOR
I. Taxpayer should compile details & Data and send the same to Auditor A. THE Form GSTR-9 that has already been flied on GST portal (gst.gov.in) should be downloaded (in PDF format).	ON GST Portal
B. Taxpayer should download GSTR-9C Tables (in PDF format) by clicking 'Initiate FILING' available under the tab of GSTR 9C. The tables (derived From Form GSTR-9) contain following pre-filled fields (as filed in Annual return): i. Turnover ii. Taxable turnover iii. Total amount of tax paid iv. ITC	ON GST Portal
C. The above-mentioned PDF files of GSTR 9 And tables of GSTR 9C should be sent to the Auditor for Preparing GSTR-9C Statement.	Through email/offline
II. Auditor Prepares GSTR-9C Statement Using GSTR-9C Offline Utility	Offline
D. Download GSTR 9C Offline Utility from GST portal in 'Downloads'. E. Install emSigner after downloading the latest version from GST Portal.	ON GST Portal
F. Open the GSTR-9C Offline Utility Excel Worksheet G. Add table-wee details in the Worksheet H. Generate Preview PDF file to view Draft Form GSTR-9C I. Generate JSON File J. Auditor needs to affix his/her DSC	Offline
K. Auditor needs to send the Signed JSON File to the Taxpayer	Can use mail or offline storage devices such as USB etc. to exchange files with each other.
III. Taxpayer Uploads GSTR-9C Statement (prepared by Auditor) L. Click "initiate filing" and upload other relevant documents and Save form. By clicking on 'prepare offline' Upload the Signed JSON File on GST Portal. M. Sign the Form and complete filing of Form GSTR-9C	ON GST Portal

FAQ :

The prior filing of the Annual Return, GSTR-9, is mandatory before you can file Form GSTR-9C.

The auditor needs to review and sign Form GSTR-9C using the offline tool available on the GST portal.

The taxpayer must send the downloaded PDF of the filed GSTR-9 and the GSTR-9C tables, which contain pre-filled fields from the GSTR-9.

The auditor downloads the GSTR-9C Offline Utility from the GST portal, installs emSigner, and then adds table-wise details into the Excel worksheet.

After preparing the statement, the auditor generates a JSON file, affixes their Digital Signature Certificate (DSC), and sends the signed JSON file to the taxpayer.

The taxpayer needs to upload the signed JSON file provided by the auditor onto the GST portal, sign the form, and complete the filing of Form GSTR-9C.