Article explains about Issue of Auto-population of ITC figures in Table 8A of Form GSTR-9 based on Form GSTR-2A, Issue Faced While Using GSTR 9C Offline Utility, When to Use INITIATE FILING of GSTR – 9C, Action on JSON File – After receipt of JSON file and Signature Related Issue Faced while Using GSTR 9C Offline Utility.
One of the possible reasons for non matching of ITC (pre-populated in table 8A of Form GSTR 9) with figure appearing in Form GSTR 2A is:
A. The ‘INITIATE FILING’ tab is to be used first to Download GSTR 9C Table derived from GSTR 9 (PDF) and then Taxpayer has to send the PDF file to the Auditor (for preparation of Form GSTR 9C for reference).
B. For preparing GSTR 9C by the auditor, pre-filed JSON file is not required to be downloaded from the portal. Please do not try to download JSON file if you have not uploaded such file prepared by your Auditor.
(Reconciliation statement as prepared & singed by Auditor)
ISSUE: User is getting the error “Auditors sign is invalid.”
i. Digital Signature Certification (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.