1. Digital Signature Certificate (DSC)
i. Digital Signature Certificate (DSC) must be PAN based and in format PKCS7.
ii. DSC must not be corrupted.
iii. DSC should be valid and must not have expired.
2. Pre-requisites for filing FORM GSTR - 9C.
i. Prior filing of Annual Return GSTR-9 is mandatory.
ii. Form GSTR-9C has to be prepared by the Auditor by filling up data 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/pasted 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 filed on GST portal (gst.gov.in) should be downloaded (in PDF format). | ON GST Portal |
| B. Taxpayer should download GSTR-9C Tables by clicking on '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'. | ON GST Portal |
| E. Install emSigner after downloading the latest version from GST Portal. | ON GST Portal |
| F. Open the GSTR-9C Offline Utility Excel Worksheet. | Offline |
| G. Add table-wise details in the Worksheet. | Offline |
| H. Generate Preview PDF file to view Draft Form GSTR-9C | Offline |
| I. Generate JSON File and | Offline |
| J. Auditor needs to affix his/her DSC. | Offline |
| K. Auditor needs to send the Signed JSON File to the Taxpayer. | Can use email 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 by clicking on 'prepare offline' Upload the Signed JSON File on GST Portal and Save form. | ON GST Portal |
| M. Sign the Form and complete filing of Form GSTR-9C. | ON GST Portal |
3. Important to note with regard to Table 11 of FORM GSTR 9C
i. Table 11 can be left blank completely.
ii. However, if data is required to be entered in some fields, then remaining fields must not be left blank and 0.0 (Zero dot zero) must be entered in those fields.
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