Advisory by GSTN for filing GSTR-9C

Advisory by GSTN for filing GSTR-9C

Steps to be taken by taxpayers to file Form GSTR 9C- Some of the steps are listed below:

  • Digital Signature Certificate (DSC) must be PAN based and in format PKCS7; must not be corrupted; should be valid
  • Prior filing of Annual Return GSTR-9 is mandatory.
  • Any observations/ comments must be entered in the offline excel tool directly and must not be copy/pasted from anywhere else

The taxpayer should –

  • Download the GSTR-9 that has already been filled on portal in pdf form
  • Download GSTR-9C Tables by clicking on “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):
  • Turnover
  • Taxable turnover
  • Total amount of tax paid
  • ITC
  • Send the above pdf files to the Auditor through e-mail or offline for Preparing GSTR-9C Statement.
  • The auditor should-

• Add table-wise details in the Offline Utility Excel Worksheet.
• Generate Preview PDF file to view Draft Form GSTR-9C
• Generate JSON File and affix his/her DSC
• send the Signed JSON File to the Taxpayer through e-mail or offline

  • The taxpayer-
  • Install emSigner after downloading the latest version from GST Portal
  • Upload the Signed JSON File on GST Portal and Save form
Sign the Form and complete filing of Form GSTR-9C.