Different types of JSON errors while filing GSTR-9C

All registered taxpayers under GST need to file their annual return in Form GSTR-9C. However, taxpayers are facing problems while filling this form. 

Latest Updates on GSTR-9C

5th July 2022 
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 21-22 from filing Form GSTR-9. 

29th December 2021
The due date to file GSTR-9 & self-certified GSTR-9C for the FY 2020-21 has been extended up to 28th February 2022. 

31st July 2021
The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 20-21 from filing Form GSTR-9. 

30th July 2021
The CBIC has notified changes to Sections 35(5) and 44 of the CGST Act. The requirement to get a GST audit and certification done by a CA/CMA now stands removed. Taxpayers with a turnover exceeding Rs.5 crore in the previous financial year are required to file Form GSTR-9C on a self-certification basis. This change is applicable from FY 20-21 onwards. Further, Form GSTR-9C will be modified to support self-certification by the taxpayer.

List of JSON errors in GSTR-9C filing & Solutions

List of JSON errors while generating and uploading JSON file of GSTR-9C and the solutions for such errors:  

What to do if a user gets an error ‘sign is invalid’?

Carry out the following actions under settings to resolve the error:

• Open the location where JSON file is downloaded.
• Right click on wsweb.html file and select ‘Edit with Notepad++’ option.
• Add a space anywhere in the file and remove the same.
• The above action give you a updated version of the file.
• Generate the JSON file again once the changes to the HTML file are saved.
• Now, browser will display the window to initiate the signing process.

How to avoid the JSON errors in GSTR-9C filing?

To avoid these issues including JSON errors, there are certain prerequisites before filing the return:

• Use JAVA version 8 and above
• Use Excel 2007 and above
• Use Excel-Macro enabled
• Use Internet Explorer 11 or Edge

Also, while downloading/unzipping GSTR-9C, the user should keep all the folder files including the WS Web file in one folder. The following information reported in GSTR-9C should be the same as in GSTR-9, otherwise, it may cause an error:

• Turnover
• Taxable turnover
• Total amount paid
• ITC claimed

While filing GSTR-9C, taxpayers face issues in uploading their balance sheet and profit and loss account. This is because the files contain keywords such as balance sheet, profit and loss account, etc., which are usually categorised as sensitive information and thus the office firewall denies uploading such files. 

The taxpayers should use an open network such as the internet to upload the files successfully. Sometimes, the Digital Signature Certificate (DSC) does not get displayed even after attaching it to the system. To make the DSC available, the DSC owner has to type ‘https://127.0.0.1:1585′ in the address bar of the browser and click on ‘Proceed to safety’.

Further, when taxpayers might not be able to sign the GSTR-9C using emsigner. To avoid this issue, the taxpayers should close all other emsigners and download them from the GST portal and then click on the option of ‘Run as administrator’.
 

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