DUE DATE INCREASE FOR GSTR 9 FY 2017-18

Sub: Steps to be taken by taxpayers to file Form GSTR-9C - Reg.

Dear Taxpayers,

You are aware that Form GSTR-9C, for the period 2017-18 is to be filed by 31st August, 2019, by all the taxpayers whose annual turnover was more than Rupees 2 Crore (except exempted taxpayers) during July 2017 and March 2018. To ensure that the process of filing is hassle-free, you are requested to observe following precautions, before and during filing Form GSTR-9C, on GST Portal:

Note: If you are not required to file Form GSTR-9C or have already filed Form GSTR-9C, please ignore this message.

1.       Digital Signature Certificate (DSC) related issues :-

a.       Digital Signature Certificate (DSC) must be PAN based and in format PKCS7.

b.      DSC must not be corrupted.

c.       DSC should be valid and must not have expired.

2.       Following are the pre-requisites for filing FORM GSTR-9C :-

a.       Prior filing of Annual Return Form GSTR-9 is mandatory.

b.      Form GSTR-9C has to be prepared by the Auditor by filling up data in the Offline Tool available on the GST portal.

Note: Any observations/ comments must be entered in excel tool directly and must not be copy/pasted from anywhere else.

3.       Following steps must be taken to file Form GSTR-9C :-

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.
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): i. Turnover ii. Taxable turnover iii. Total amount of tax paid iv. ITC	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.
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)
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

4.        Important points to note, with regard to Table 11 of FORM GSTR-9C :-

a.       Table 11 can be left blank completely.

b.      However, if data is required to be entered in some fields, then remaining fields must not be left blank and 0.0 (Zero dot zero) must be entered in those fields.

5.       Important points to note, on the GST Portal, with regard to filing FORM GSTR-9C :-

a.       The Initiate-Filing  tab is to be used first to Download relevant GSTR 9C Tables (PDF) derived from GSTR 9 and then taxpayer is required to send the PDF file to Auditor (for reference for preparing Form GSTR 9C).

b.      For preparing Form GSTR-9C by the auditor, JSON file is not requiredto be downloaded from the portal by the taxpayer. Please do not try to download JSON file, if you have not uploaded such file prepared by your Auditor.

c.        After receipt of JSON file (Reconciliation statement as prepared & signed by Auditor) :

1.         Prepare Offline tab is to be used to upload "JSON File" (Reconciliation statement as prepared & signed by Auditor) on GST Portal. This tab is to be used to download error JSON file, if any.

2.         The Initiate-Filing  tab is to be used to upload Balance Sheet, P & L Account etc. in PDF/JPEG format.

3.         PROCEED TO FILE tabwill be enabled only after successful uploading of Reconciliation statement (Signed JSON file) & audited annual accounts.

6.       You can view detailed FAQs and User Manual on Form GSTR-9C on GST portal  at https://tutorial.gst.gov.in/downloads/gstr9cofflineutility.pdf and a computer based tutorial on Form GSTR-9C at https://www.gst.gov.in/help/video/returns/gstr9c .

7.       You can also view GSTN webinars on GSTR-9C Offline Utility at https://www.youtube.com/watch?v=YtdCjNliX4A&t=190s  &  https://www.youtube.com/watch?v=JpP_q2-jCW0&list=PLwd4X2n8jgXzmLyuX74rtIHLy6sf7RUQm&index=7

This is for information please.

Thanking you,

THIS IS GSTIN PORTAL MSG FOR ALL TAX PAYERS

IF YOU LIKE AND THINK THIS IS HELP FULL KINDLY  SHARE WITH YOUR FRIENDS.

 SUBSCRIBE AND FOLLOW US IF YOU LIKE THIS POST.