STEPS FOR FILING FORM GSTR 9C
Pre-requisites for filing FORM GSTR 9C
i. Prior filing of Annual Return GSTR-9 is mandatory
ii. Form GSTR-9C hes to be mewed by the Auditor by titling tip date in the offline Tool available an the GST portal.
Note: Any observations/ comments must be entered in excel tool directly and must not be copy/pained from anywhere else.
| STEPS FOR FILING FORM GSTR 9C | ACTIONS TO BE DONE ON GST PORTAL/ OFFLINE OR THROUGH EMAIL COMMUNICATION WITH AUDITOR |
| I. Taxpayer should compile details & Data and send the same to Auditor
A. THE Form GSTR-9 that has already been flied on GST portal (gst.gov.in) should be downloaded (in PDF format). |
ON GST Portal |
| B. Taxpayer should download GSTR-9C Tables (in PDF format) by clicking ‘Initiate FILING’ available under the tab of GSTR 9C. The tables (derived From Form GSTR-9) contain following pre-filled fields (as filed in Annual return):
i. Turnover ii. Taxable turnover iii. Total amount of tax paid iv. ITC |
ON GST Portal |
| C. The above mentioned PDF files of GSTR 9 And tables of GSTR 9C should be sent to the Auditor for Preparing GSTR-9C Statement. | Through email/offline |
| II. Auditor Prepares GSTR-9C Statement Using GSTR-9C Offline Utility | Offline |
| D. Download GSTR 9C Offline Utility from GST portal in ‘Downloads’.
E. Install emSigner after downloading the latest version from GST Portal. |
ON GST Portal |
| F. Open the GSTR-9C Offline Utility Excel Worksheet
G. Add table-wee details in the Worksheet H. Generate Preview PDF file to view Draft Form GSTR-9C I. Generate JSON File J. Auditor needs to affix his/her DSC |
Offline |
| K. Auditor needs to send the Signed JSON File to the Taxpayer | Can uses mail or offline storage devices such as USB etc. to exchange files with each other. |
| III. Taxpayer Uploads GSTR-9C Statement (prepared by Auditor)
L. Click initiate filing and upload other relevant documents and Save form. By clicking on ‘prepare offline’ Upload the Signed JSON File on GST Portal. M. Sign the Form and complete filing of Form GSTR-9C |
ON GST Portal |
I have claimed CGST and SGST instead of IGST in FY 2017-18. How to show in GSTR 9?
I have claimed CGST and SGST excess than 2A and IGST less than what is in 2A. Instead of claiming IGST i have claimed excess of State taxes. May I know the solution?