FAQs of GSTR-9C Offline Utility

General

1. What is Form GSTR-9C?

Form GSTR-9C is a reconciliation statement which is required to be furnished along with filing of annual return in Form GSTR-9, by the taxpayer whose aggregate turnover is above a specified limit, for a particular financial year.

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

Subject to provisions of Act / Rules, normal taxpayers (including SEZ unit and developer) whose aggregate turnover is above a certain threshold, are required to file their Form GSTR-9C (after filing of their annual return in Form GSTR-9), for a particular financial year, as may be notified by Government from time to time.

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

Details for following Tables of Form GSTR-9C statement needs to be filled in:

  • 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
  • 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)
  • 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 — Additional Liability Due to Non-reconciliation

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 for a particular financial year exceeds the threshold, as may be notified by the Government.

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 for the taxpayer, only after successful filing of Form GSTR-9 of that financial year.
Note: Form GSTR-9C will be made available to all taxpayers, who are required to file Form GSTR-9 for a particular financial year and GST Portal will not be validating the turnover of taxpayer for this.

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

Following are the steps for 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

c. Download latest version of GSTR-9C Offline Tool from the GST portal

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

C. ON GST Portal: Upload the generated JSON File on GST Portal

Note:

• In case of Error during upload: Download Error Report. Make corrections and upload the updated JSON

• Before filing, in case taxpayer wants to add or edit data in the file that has been successfully processed without error: Download Processed GSTR-9C JSON File from GST Portal. Import the same to Offline Tool, make corrections and upload the updated JSON.

D. 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: http://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 2010 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 http://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 GSTR9?

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

1. Access the http://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)

Preparing Form GSTR-9C Statement Using Offline Tool

16. What buttons are available in Home tab and what is their function?

Following buttons are present in Home tab of the offline utility:

  1. Open GSTR-9C JSON file downloaded from GST Portal: To import JSON file (downloaded from “GENERATE JSON FILE TO DOWNLOAD” button in the “Download” section and containing Form GSTR-9C details that have been successfully uploaded on the GST Portal earlier) into the Offline Tool. Upon successful import of file, the details get populated to respective tables of Excel workbook.
  2. Open GSTR-9C JSON Error File Downloaded from GST Portal: To import JSON file (downloaded from the ‘Processed with error’ link generated in “Upload” section and containing Form GSTR-9C details that have not been successfully uploaded on the GST Portal earlier) into the Offline Tool. Upon successful import of the file details ‘processed with error’ records get populated to respective tables of Excel workbook. The GST portal errors are marked as red and can be seen by hovering over the red marked fields.
  3. Generate JSON File to Upload GSTR-9C details on GST Portal: To generate JSON file to be uploaded on GST portal and containing Form GSTR-9C details prepared offline.
  4. Generate Preview PDF file to view Draft GSTR-9C form: To preview in PDF format, Form GSTR-9C details that have been prepared offline.
  5. “Proceed to fill details” button will take you to PT II (5) tab.

17. Do I need to login to GST Portal to upload the generated JSON file using GSTR-9C Offline Utility?

Yes. Taxpayer must login in to the GST Portal to upload the generated JSON file using GSTR9C Offline Utility.

Log in to GST portal → Annual return → Select Financial year and click on Search → Click on ‘Prepare Offline’ option in GSTR-9C tile → Go to ‘upload’ tab.

Uploading GSTR-9C JSON File

18. What can I do in case of any error shown by system on uploading the JSON File?

Download the JSON error file and Open the JSON Error File, in the offline tool by clicking on “Open GSTR-9C JSON Error File Downloaded from GST Portal button”. Correct errors as per details mentioned in “GST Portal Validation errors”, validate, upload the updated JSON File.

19. I (Taxpayer) have uploaded the JSON File and it was processed successfully without error. Now, I want to edit or add more details in the successfully processed data. Can this be done?

Yes, you can make changes to the processed data as long as you have not filed Form GSTR-9C. Once filed, Form GSTR-9C cannot be revised. Thus, before filing, in case, you want to add or edit data in the file that has been successfully processed without error, you need to download Processed GSTR-9C JSON File from GST Portal and import in to offline tool, then make necessary additions/corrections, generate the updated JSON file and upload on the portal.

20. I am uploading a revised GSTR-9C JSON File. What will happen to details of the previous upload?

If some details exist from previous upload, it will be updated with latest uploaded details. All new entries will be added as new entries.

Initiate Filing of Form GSTR-9C

21. How can I File Form GSTR 9C?

Generated JSON file is to be uploaded on the GST portal by the taxpayer, after verification, along with a copy of the documents like Balance Sheet, Income and Expenditure Statement/ Profit and Loss Account and any other documents

22. What is the Upload format to be used for documents to be uploaded during filing of Form GSTR 9C?

Upload format allowed for documents—Balance Sheet, Profit and Loss Account/ Income and Expenditure Statement, etc.— to be uploaded during filing of Form GSTR 9C is PDF only.

23. Is there any limit on the size of documents required to be uploaded?

Limit on the following documents for upload under each section is 2 files with each file size not exceeding 5 MB:

  • Balance Sheet
  • Profit and Loss Account/Income and Expenditure Statement
  • Other document 1, if any
  • Other document 2, if any

24. Do I need to click on ‘SAVE’ button in ‘Upload Relevant Documents’ section after every upload?

Yes. You need to click on ‘SAVE’ button after the status is ‘Processed’. ‘SAVE’ button will be enabled only after successful upload of mandatory documents (Balance sheet and Profit & loss statement/Income & expenditure statement etc.).

25. What will happen if I click on ‘PROCEED TO FILE’ without clicking on ‘SAVE’ button.

Error message will be displayed if you click on ‘PROCEED TO FILE’ button without clicking on ‘SAVE’ button.

26. When proceed to file button will be enabled?

‘PROCEED TO FILE’ button will be enabled only after successful upload of the following:

  1. JSON file
  2. Balance sheet in PDF/JPEG format
  3. Profit & Loss Account/ Income & Expenditure statement in PDF/JPEG format

27. Can I add/delete the uploaded PDF/JPEG file after clicking on ‘PROCEED TO FILE’ or ‘FILE GSTR-9C’ button?

Yes, you can add/delete the uploaded PDF/JPEG file till successful filing of Form GSTR-9C. Post addition/deletion, click the SAVE button and then proceed to file the Form.

28. Can I preview Form GSTR 9C details before filing?

Yes, you can preview Form GSTR 9C details before filing using the PREVIEW DRAFT GSTR9C(PDF) button.

29. When ‘FILE GSTR-9C’ button will be enabled?

‘FILE GSTR-9C’ button will be enabled after Ready to file message is displayed on the top of the GSTR-9C page as a result of clicking the ‘PROCEED TO FILE’ button. You will be able to click the ‘FILE GSTR-9C’ after you have entered details in the “Verification” section.

Viewing and Tracking Status of Form GSTR-9C

30. Can taxpayers track the status of Form GSTR-9C?

Yes, taxpayers can track the status of Form GSTR-9C after logging on to the GST Portal with their valid credentials.

  • Before filing: Navigate to Services > Returns > Track return status option.
  • After filing: Navigate to Services > Returns > View e-filed returns option.

31. Can I save and download the filed Form GSTR 9C?

Yes, you can save/ download the filed form for future reference. ARN and Date of ARN will also be shown on summary downloaded after filing the form.

32. Can I revise Form GSTR-9C or make any changes in it after filing?

Form GSTR-9C once filed cannot be revised. However, changes can be made till filing of return.

33. Can I download the reconciliation statement in excel format before/after filing of GSTR-9C?

Yes. You can download the reconciliation statement details in excel format.

34. Can I download the uploaded PDF/JPEG (Balance sheet, profit & loss statement etc.) and JSON file after successful filing?

Yes. You can download the GSTR-9C JSON/PDF/Excel files by clicking on ‘DOWNLOAD GSTR-9C’ button in GSTR-9C tile on the “Annual Returns” page. To download PDF/JPEG uploaded by taxpayer on the “GSTR-9C page”, click ‘View GSTR-9C’ button in GSTR-9C tile.