Important points for filing GSTR 9C
When to use INITIATE FILING
The “INITIATE FILING” tab is to be used first to Download GSTR 9C Table Derived from GSTR 9C (PDF) and the Taxpayers has to send the PDF file to the Auditor (for preparation of form GSTR 9C for reference).
For preparing GSTR 9C by the auditor, pre-filled JSON files are not required to be downloaded from the portal. Please do not try to download the JSON file if you have not uploaded such a file prepared by your Auditor.
After receipt of JSON file (Reconciliation statement as per prepared & signed by the auditor)
Navigate to “PREPARE OFFLINE” tab to upload “JSON File” (Reconciliation statement as per prepared & signed by the auditor) on GST Portal.
The “INITIATE FILING” tab is to be used for uploading Balance Sheet, P&L Account etc. In PDF/JPEG format and file form GSTR 9C prepared by the auditor
“PROCEED TO FILE” tab will be enabled only after successful uploading of reconciliation statement (signed JSON file) & audited financial statement
Prerequisites for filing form GSTR 9C
Prior filing of annual return GSTR 9 is mandatory
Form GSTR 9C must be prepared by the auditor by filling up data in the official tool available on the GST portal.