Article answers following queries 1. New version of GSTR9C was made available on the Portal in December 2019. How can we file within one month? 2. Government extended date for filing of GSTR-1 up to 17/01/2020 but portal allows the ITC shown in GSTR-2A up to 30/04/2019. 3. Where is the provision to upload PDF regarding ITC for Table 8 (GSTR 9) as mentioned in Notification on the portal? 4. Where to show undeclared GST Turnover in GSTR-9? 5. Unable to delete data relating to Table 17 mistakenly entered in Table 18. and also contains Advisory for Issues reported on 29.01.2020
Ans. -The offline tool for preparation and upload of GSTR 9C was provided on the Portal in April 2019. A total of 51,881 taxpayers had filed GSTR 9C using this tool by 26/08/2019.
Some changes were made in tool in terms of Notification No 56/2019 Central Tax in Oct 2019 and updated version of the tool was deployed in December 2019. Total 2,99,123 taxpayers have filed GSTR 9C up to 27/01/2020.
Ans.– Figures in table 8A of Form GSTR 9 are Auto populated only for GSTR 1 filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019.
ITC on supplies of the financial year 2017-18, if reported after 30th April, 2019, will not get auto-populated in table 8A of Form GSTR-9 but will appear in Form GSTR-2A.
Reply: Notification 56/2019- Central Tax, dated 14th Nov., 2019 [Para 2 (iii) (c) (F)] provides this provision.
The relevant screen shot of GSTR-9C from where a taxpayer can upload the PDF of Table 8 of GSTR 9 is shown below:
Reply: If tax is payable on that turnover, please declare it in Table 4 of GSTR-9.
If tax is not payable, then declare it in Table 5 of GSTR-9.
Reply: Downloaded JSON of this data from the portal and import into offline tool. Thereafter make corrections, generate a new JSON and upload on Portal.
While uploading GSTR 9C JSON file, error showing, Error occurred and there is no error report.
|In the case of ‘Error occurred’ please ensure:-
1. The user is not putting ‘0’ (Zero) in the format of the membership number.
2. The user is using GSTR-9C Offline Utility v1.6 to generate JSON.
3. Date formats are correct (DD/MM/YYYY), and correct dates should be entered at relevant places.
4. The user is generating the JSON with MS- Office version greater than 2007 (2010, 2013, 2016, etc.).