Filing Process of GST Audit Report (GSTR-9C)

Due date for filing reconciliation statement and audit certification under Form GSTR-9C is approaching fast and with several reminders of GST department about filing of same, it seems there are numerous problems faced by the Chartered Accountant in generating json file of GSTR 9C.

I have tried to address the issues based only on my experience of filing GSTR-9C so that it will be smoother process for others to generate json file of GSTR-9C.

I am assuming that everyone has correctly filed up the offline utility of GSTR-9C and pending only for generating json file.

Pre-requisite system requirement

1. Operating system 7 and above

2. Microsoft Excel 2007 and above

3. GST emsigner downloaded from gst.gov.in

4. Internet Explorer 10+

5. Java 1.6, JRE 1.6.0_38+, Java 1.7, Java 1.8

Security Settings before you generate json file of GSTR-9C

a) Open Internet Explorer

b) Tools -> Internet Option -> Security -> Custom Level

c) Under Custom Level Settings

• Enable the “Automatic prompting for Active control”
• Promp “Download unsigned ActiveX Controls

d) Make sure that gst website is added to trusted website

e) Check antivirus settings also.

Steps to Generate json file of GSTR-9C

1. Check that you are using latest version of GSTR-9C utility

2. GSTR-9C offline utility folder should be on the local disk of the system and not on the network.

3. Wsweb file should be in the same folder of GSTR-9C offline utility.

4. All other application should be closed on your system.

5. Only GST emsigner should be running (as run as administrator). Same setting for emsigner how you use for filing monthly GST returns.

6. Validate all sheets of GSTR-9C

7. Digital signature of Chartered Accountant whose PAN is mentioned in GSTR-9C should be attached to your system.

8. Click on “Generate JSON file to generate GSTR-9C details to GST portal”.

9. It will ask you to save the json file, save it in same folder of offline utility and internet pop-up will open.

• One more pop-up will come where you have to select “Allow block content”
• In Internet explorer pop-up there will be two option.. Select on “Initiate Signing” and then “Open emsigner”. Once you click on emsigner, emsigner will open and you can generate the file.
• Once the file is generated, you can send the same to your client for filing in GST portal.
  

Filing process in GST portal by client login

1. After login -> Annual Returns -> Select Financial Year

2. Go to GSTR-9C -> Prepare Offine -> Upload GSTR 9C offline generated by Chartered Accountant

3. Attach Balance sheet, Profit and Loss, Cash Flow and option attachment through Initiate Filing and click on Proceed to file

4. Make sure that UDIN generated by Chartered Accountant is attached in optional attachment.

5. File GSTR-9C with EVC or digital signature as applicable.

I hope that above steps will be helpful for filing GSTR-9C and you will not face any further issue.

Happy filing !!