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GSTR-9A is an annual GST return form to be filed by the registered taxpayers who have opted for a composition scheme under GST.
Taxpayers registered under the composition scheme can download the offline utility of GSTR-9A to fill various details like outward supplies, inward supplies, ITC, etc. in the form. The offline utility is an excel based tool to facilitate the creation of annual returns in Form GSTR-9A. The offline utility helps the taxpayers to prepare the GSTR-9A return offline.
A taxpayer should have the following tools installed before using GSTR-9A offline utility:
Follow the below steps to download the offline tool for GSTR-9A:
Step 1: Log in to the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-9A Offline Tool and click on the download link appearing on the screen.
Step 3: GSTR-9A offline utility page will be displayed. Click on the downloads hyperlink.
A message will pop up asking ‘Do you want to download the utility?’. Click on ‘Proceed’.
Step 4: The zipped utility folder will be downloaded. Unzip the downloaded zip file and extract the GSTR_9A_Offline_Utility.xls file. Click on ‘Enable editing’ to edit the file.
Then, click on ‘Enable Content’.
Step 5: There are 5 worksheet tabs in GSTR-9A offline utility. They are:
Step 6: Generate JSON from the GST portal Generate the JSON file for upload using the ‘Generate the JSON file to upload’ button.
Click on the ‘Generate JSON file to download’ button.
A message will be displayed that ‘Request for a generation has been accepted, kindly wait for 20 minutes’.
After the JSON file is downloaded, click on ‘Click here to download-file 1’ link.
The generated JSON file contains the system computed Form GSTR-9A data based on filed Form GSTR-4/CMP-08. It can be edited in the offline tool. Unzip the downloaded file.
Step 1: Enter details in the offline utility: After downloading the JSON on offline utility, a taxpayer can edit the details in the following tables:
Step 2: Validation of errors: Click on the ‘Validate Sheet’ button in each of the tabs after updating details in the above tables. The cells with error will get highlighted in red. A taxpayer can correct the details as mentioned in the yellow description box.
How to upload the generated JSON file of GSTR-9A?
Step 1: Log in to the GST portal.
Step 2: Navigate to Services>Return>Annual return
Step 3: Select the financial year on the ‘File Annual Returns’ page.
Step 4: Click on prepare offline and then click on the upload section. Click on the ‘Choose File’ button.
Step 5: Choose the file to be uploaded and click ‘Open’.
Step 6: A message will pop-up confirming successful upload. The GST portal will validate the uploaded data. If there is some error in the uploaded error, the upload history table will report the status as ‘Error Occurred’.
A taxpayer can rectify the errors and then upload the file again. The error report will contain only those entries which failed validation checks. A taxpayer can view the entries which are successfully validated. Once the JSON files get uploaded, follow the same steps as mentioned here from Step 4 for the preview of the uploaded file.
(A) Validate Sheet
(B) Download Error Report The error report will report entries which failed validation checks while uploading JSON on the GST portal. If the JSON file is processed without error, no need to download the GSTR-9A JSON file.
GSTR-9A has the following features:
No, a taxpayer needs to login to the GST portal to file GSTR-9A.
No, it can be used only on desktops/laptops.