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Important points for filing GSTR 9C

When to use INITIATE FILING

  1. 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).

  2. 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.  

  3. 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

  1. Prior filing of annual return GSTR 9 is mandatory

  2. Form GSTR 9C must be prepared by the auditor by filling up data in the official tool available on the GST portal.

Steps for filing form GSTR 9C 

Actions to be done on GST portal / offline or through email communication with the auditor 

  1. Taxpayer should compile details & data for the auditor



On GST portal

  1. The form GSTR 9 that has already been filed on GST portal (gst.gov.in) should be downloaded in PDF format


On GST portal

  1. Taxpayers should download GSTR 9C tables in PDF format by clicking on initiate filing (available under GSTR 9C). The table content (from GSTR 9C) will be containing the below pre-filled data (as per the annual return)


  1. Turnover

  2. Taxable turnover

  3. Total amount of tax paid

  4. ITC







On GST portal

  1. The above-mentioned PDF files of GSTR 9C has to be shared with the auditor for preparing the GSTR 9C statement. 


Through email/offline

  1. Auditor prepares GSTR 9C statement using GSTR 9C offline utility 


Offline

  1. Download GSTR 9C offline utility from GST portal in “Downloads”

  2. Install emSigner after downloading the latest version from GST Portal 


On GST portal

  1. Open the GSTR 9C offline utility excel worksheet

  2. Add table wise details in the worksheet

  3. Generate preview PDF file to view from draft GSTR 9C

  4. Generate JSON file 

  5. Auditor needs to affix his/her DSC




Offline

  1. Auditor needs to send the signed JSON file to the taxpayer

Can use email or offline storage devices. To exchange of files

  1. Taxpayer to upload GSTR 9C statement using GSTR 9C offline utility 


Offline

  1. The next step is to click “Initiate Filing”, uploading other relevant documents and save form. By clicking on “prepare offline” upload the signed JSON file on GST portal

  2. Sign the form and complete filing of GSTR 9C




On GST portal


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