How to File FORM GSTR-9C?

GSTR-9C is a reconciliation statement required to be furnished by a taxpayer whose turnover exceeds Rs.2 crore in a financial year while filing his annual return in form GSTR-9. It should be prepared and certified by a Chartered Accountant/ Cost Accountant.

It is to be noted that GSTR-9C can be filed only after filing GSTR-9. So, if GSTR-9 is not filed, then one has to file GSTR-9 first and then upload the JSON file of GSTR-9C.

Latest Updates

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.

Steps to generate form GSTR-9C JSON file from the offline utility?

Step 1: Visit the GST Portal.

Step 2: Download the Utility

Go to Downloads > Offline Tools > GSTR-9C Offline Tool and click download.

Unzip the GSTR-9C offline utility into an excel file.

Note: The offline functions of the utility work best on Windows 7 and above and MS EXCEL 2007 and above and the same is not mobile compatible.

Step 3: Fill the Utility

Open the ‘Read Me’ instructions page and fill the worksheets of GSTR-9C. A taxpayer can also download the GSTR-9C tables derived from GSTR-9 in PDF format, after logging in to their account and pass on the same to the auditor. An auditor can use these tables for updating the offline utility of GSTR-9C.

To know how to fill each table in GSTR-9C, please refer to our article on How to fill GSTR-9C Offline?

Step 4: Generate JSON file

After updating the utility, an auditor should generate the JSON file and shall affix his digital signature. Upon completing verification and signing, he should pass on the JSON file to the taxpayer for uploading.

Notes

1. A taxpayer cannot make any changes to the JSON file generated by the auditor. The system validates the same before filing the Form.
2. The JSON file required for the GSTR-9C certified reconciliation statement can be generated using the offline tool or through a GSP such as ClearTax. However, the upload of the JSON file and submission of GSTR-9C should be done on the GST portal.

You can also generate GSTR-9C JSON using ClearTax Desktop App.

How to upload the GSTR-9C JSON file on the GST portal?

One has to follow the below steps to upload the GSTR-9C JSON file.

Step 1: Log in to the GST portal and go to the ‘Returns Dashboard’. Select the financial year, tax period and then click ‘Prepare Offline’.

Step 2: Click on the ‘Upload’ option to upload the JSON file generated using the offline tool. The uploaded file will be validated and processed by the portal.

Note: 

1. If the JSON file is uploaded with an error, a taxpayer can return the same to the auditor for correction. After correction, the same can be re-uploaded.
2. A taxpayer can download the GSTR-9C offline utility without logging in to the portal, however, to upload the same a user needs to login to the portal.

Step 3: Preview the Form GSTR-9C before filing

A taxpayer should preview the form before proceeding to file GSTR-9C. A taxpayer should preview the form carefully as GSTR-9C cannot be revised. However, if the GST auditor discovered any case of short payment of tax, interest or penalties or excess claim of the input tax credit, and the time limit to report the same in GST returns is expired, the taxpayer must make voluntary payment in DRC-03 and report it in GSTR-9. The GST auditor should report it in GSTR-9C too.

Steps to initiate the filing of form GSTR-9C on the GST portal

Step 1: Login to the GST portal and go to returns dashboard and click on ‘Annual Return’.

Select the financial year from the drop-down menu.

Step 2: Select ‘Initiate e-filing’ to file GSTR-9C. A pop-up will appear on the screen asking to file GSTR-9 before filing GSTR-9C.

Step 3: Attach the balance sheet, profit and loss statement or statement of income and expenditure, cash flow statement, and the UDIN generated by the Chartered Accountant.

Step 4: Proceed to file GSTR-9C with EVC or digital signature, as applicable.

If you are facing any errors while generating or uploading a GSTR-9C JSON file or filing GSTR-9C, please refer to our article on ‘List of JSON errors in GSTR-9C filing & Solutions’ to get the solutions for the same.

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