Steps for filing GSTR-9C are as follow:
1. Digital Signature Certificate (DSC)
* Digital Signature Certificate (DSC) must be PAN based
* DSC must not be corrupted.
* DSC should be valid and must not have expired.
2. Pre-requisites for filing FORM GSTR - 9C.
* Prior filing of Annual Return GSTR-9 is mandatory.
* Form GSTR-9C has to be prepared by the Auditor by filling up data in the Offline Tool available on the GST portal.
Steps for Filing Form GSTR 9C |
Actions to be done on GST Portal/Offline or through email communication with Auditor |
i. Taxpayer should compile details & Data and send the same to Auditor. |
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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): |
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 |
ii. Auditor Prepares 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. |
Offline |
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. |
iii. Taxpayer Uploads GSTR-9C Statement (prepared by Auditor) |
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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 |
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