GSTR 9 and 9C Due Advisory by GSTN

Advisory on Reconciliation Statement (GSTR-9C)

Reconciliation statement to be filed in Form GSTR-9C requires the tax rate wise declaration of transactions for the concerned financial year. In the said form, tax amount pertaining to tax rates 1%, 1.5% and 7.5% in section III (table 9 and 11) and section V may be made in row/ under label ‘Others’ of the said tables, wherever applicable.

Advisory on Annual Return (GSTR-9)

The taxpayers are advised to ensure that values are reported upto two decimal places in the GSTR9 offline utility. The error “Error! Invalid Summary payload” after uploading the JSON created from the Offline Utility of GSTR-9 is reported due to reporting values upto three decimal places instead of two decimals

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.