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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
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.
28th May 2021
As per 43rd GST Council meeting outcome, GSTR-9 shall continue to be optional for taxpayers with turnover up to Rs.2 crore, whereas GSTR-9C can be self-certified by taxpayers with turnover less than or equal to Rs.5 crore from FY 2020-21 onwards.
9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for composition taxpayers due to the introduction of GSTR-4 (Annual return). However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY 2018-19.
28th February 2021
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.
30th December 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been extended up to 28th February 2021.
28th October 2020
The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 has been extended up to 31st December 2020.
List of JSON errors while generating and uploading JSON file of GSTR-9C and the solutions for such errors:
| Sr. No. | Error | Solution |
|---|---|---|
| Errors while generating a JSON file | ||
| 1 | Sheet Validation Error | Select the option ‘Validate Sheet’ for every part in GSTR-9C |
| 2 | OLE Application | 1. Exit from all your excel or word files from your system and emsigner. 2. Go to windows > Search for internet option > Security > Custom level > ‘Automatic prompting for Activex control’, make it to ‘Enable’ and download unsigned ‘Activex Control’. 3. Click on ‘Prompt’ then click on ‘OK’. Download the Notepad++ > Go to the utility folder > Right-click on “wsweb.html”—>. 4. Select ‘Edit with Notepad++’ > Select ‘’ tag, give a space after ‘’ tag and then press the backspace button.5. Save the file before closing it. 6. Restart the system to give the effect of the new settings. 7. Open emsigner again > Open the utility and try to create the JSON file again. |
| 3 | Unable to Sign | 1. Check the name in DSC thoroughly and the one entered in Part V and Part B(i) or (ii) of GSTR-9C – Offline Utility are the same. 2. Also, write down the membership no. like ‘12345’ instead of ‘012345’. 3. Ensure that the emsigner is active. |
| Errors while uploading a JSON file | ||
| 1 | Error Occurred | 1. It is a system error. Try to reload the file 2-3 times. 2. If the error re-occurs, prepare the offline utility again and then upload it. |
| 2 | Received but Pending | 1. It is a system error. Try to reload the file 2-3 times. 2. If the error re-occurs, prepare the offline utility again and then upload it. |
| 3 | Processed with Error | 1. Request for a download error report by clicking on the same. 2. Open the error file GSTR-9C offline utility, and the column with errors can separately be seen in red colour. 3. Resolve the error and re-generate the JSON file. 4. Upload the JSON. |
| 4 | “Compile error” appears while submitting the GSTR-9C | Use Microsoft excel with a version of higher than 2007 to prepare GSTR-9C |
| 5 | "File generation is in progress" is the error that appears for the GSTR-9C offline utility | This is displayed when the users are downloading JSON which is used to import in offline utility to obtain the auto-filled GSTR-9 data. Please follow the instructions below to obtain the extract:1 ) On the GSTR-9C tile, click the ‘Initiate-Filling' button.2) The GSTR-9C page appears on the screen.3) Select the ‘DOWNLOAD GSTR-9C TABLES DERIVED FROM GSTR-9 PDF' button.The values must be manually entered in GSTR-9C offline by the auditor. Using the utility, create a JSON file and send it to the taxpayer via an email with his signatures. |
| 6 | Users are attempting to download GSTR 9 data from the GST portal as a JSON file in order to auto-populate GSTR 9 data in the GSTR 9C offline tool. When using the GSTR-9C Offline tool, the error message "File generation is in progress" appears. | GSTR 9C offline Tool is not made to be auto-populated.The data can only be filled in manually in the tool. |
Carry out the following actions under settings to resolve the error:
To avoid these issues including JSON errors, there are certain prerequisites before filing the return:
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:
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. Even in case of no qualification, the CA has to enter ‘Nil’ in Part-B of GSTR-9C. 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’. Sometimes taxpayers are unable 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’.
