GSTN has issued clarifications to prescribe the steps to be taken by taxpayers to file Form GSTR-9C

GSTN has issued clarifications to prescribe the steps to be taken by taxpayers to file Form GSTR-9C

August 21, 2019 Fiscal, Industries, states 0

Goods and Services Tax Network (GSTN) has issued clarifications under “News and Updates Section” on the GSTN Portal to prescribe the steps to be taken by taxpayers to file Form GSTR 9C.

Key Points of the clarifications are:

  1. Following have been clarified regarding usage of Digital Signature Certificate (DSC) for filing Form GSTR 9C –
  • Taxpayers to use PAN based digital signature in format PKCS7
  • DSC must not be corrupted.
  • DSC should be valid and must not have expired
  1. Following have been clarified regarding pre-requisites for filing FORM GSTR – 9C –
  • One must file GSTR-9 (Annual return) which is mandatory before filing FORM GSTR – 9C
  • Form GSTR-9C has to be prepared by the Auditor by filling up data in the Offline Tool available on the GST portal
  1. Following steps have been clarified for filing Form GSTR 9C

Steps for Filing Form GSTR 9C Actions to be done on GST Portal/Offline or through email communication with Auditor
Step 1 : Taxpayer should compile details & Data and send the same to Auditor
A. The Form GSTR-9 that has already been filed on GST portal (gst.gov.in) should be downloaded (in PDF format). On GST Portal
B. Taxpayer should 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):
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
Step 2 : Auditor required to Prepare GSTR-9C Statement Using GSTR-9C Offline Utility. Offline
D. Download GSTR-9C Offline Utility from GST portal in “Downloads”. On GST Portal
E. Install emSigner after downloading the latest version from GST Portal. On GST Portal
F. Open the GSTR-9C Offline Utility Excel Worksheet. Offline
G. Add table-wise details in the Worksheet. Offline
H. Generate Preview PDF file to view Draft Form GSTR-9C Offline
I. Generate JSON File and Offline
J. Auditor needs to affix his/her DSC. Can use email or offline storage devices such as USB etc. to exchange files with each other.
K. Auditor needs to send the Signed JSON File to the Taxpayer. Can use email or offline storage devices such as USB etc. to exchange files with each other.
Step 3: Taxpayer to Upload GSTR-9C Statement (prepared by Auditor)
L. Click “initiate filing” and upload other relevant documents and by clicking on “prepare offline” Upload the Signed JSON File on GST Portal and Save form. On GST Portal
M. Sign the Form and complete filing of Form GSTR-9C. On GST Portal
  1. GSTN has also clarified the following with regard to Table 11 of FORM GSTR 9C:
  • Table 11 can be left blank completely.
  • However, if data is required to be entered in some fields, then remaining fields must not be left blank and 0.0 (Zero dot zero) must be entered in those fields.

Source: Goods and Services Tax Network (GSTN)

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