GSTR 9 and 9C Due Advisory by GSTN

Here’s a quick summary of the GSTR-9 and 9C due advisory by GSTN you shared:

Key Points on GSTR-9C (Reconciliation Statement):

• When filing GSTR-9C, you need to provide tax rate-wise details of transactions for the financial year.

• For tax rates like 1%, 1.5%, and 7.5%, these can be declared under the label ‘Others’ in Section III (Tables 9 & 11) and Section V wherever applicable.

• This helps taxpayers correctly declare the transactions that don’t fall under standard tax rates.

Key Points on GSTR-9 (Annual Return):

• When filing GSTR-9 through the offline utility, values must be reported up to two decimal places only.

• Uploading JSON files with values reported up to three decimal places causes the error:
  “Error! Invalid Summary payload”.

• Make sure your offline utility data entries round or truncate values to two decimal places before generating the JSON file for upload.

Practical Tips:

• Double-check your tax rate-wise breakup, especially if you have transactions at unusual GST rates.

• Before uploading, review your figures for decimal places — correct any that go beyond two decimals.

• Keep the offline utility updated to avoid known bugs or errors.