Guide to Filing GSTR-9C on the Official GST Portal

Taxpayers with an aggregate annual turnover exceeding INR 5 crore in the preceding financial year are mandated to file GSTR-9C, a self-certified reconciliation statement. Businesses must ensure accurate and complete reporting to prevent future scrutiny.

Important Updates 53rd GST Council Meeting On June 22, 2024, the Council proposed an exemption for taxpayers from filing GSTR-9/9A for FY 2023-24 if their total annual turnover for that year is below INR 2 crore. This recommendation was formalized through CGST notification 14/2024, dated July 10, 2024.

Prerequisites for Preparing and Submitting GSTR-9C

Before filing the GSTR-9C form, certain conditions must be met:

• A valid GSTIN and active GST registration are required.
• The taxpayer must possess valid login credentials (username and password) for the GST portal.
• Form GSTR-9 (Annual Return) for the relevant financial year must already be filed.
• The business's aggregate turnover must surpass INR 5 crore.

Generating the GSTR-9C JSON File Using the Offline Utility

Taxpayers need to complete several steps both offline and on the GST portal:

Step 1: Download GSTR-9 Form

Access the GST portal and download the GSTR-9 form.

Step 2: Download GSTR-9C Tables

Subsequently, download the GSTR-9C tables, which are derived from GSTR-9 data.

Step 3: Obtain GSTR-9C Offline Tool

Download the GSTR-9C Offline Tool by navigating to the "Downloads" tab, selecting "Offline Tools," and then choosing "GSTR-9C Offline Tool."

Step 4: Prepare GSTR-9C with Offline Tool

Use the GSTR-9C Offline Utility to prepare the reconciliation statement by:

1. Opening the GSTR Offline Utility Worksheet and inputting the necessary data into its tables.
2. Generating a preview PDF file to review the draft version of Form GSTR-9C.
3. Creating the final JSON file once the draft is satisfactory.

Uploading the GSTR-9C JSON File to the GST Portal

To upload the prepared JSON file:

Step 1: Log In and Navigate

Log in to the GST portal using your credentials. Navigate to the "Returns" tab, select "Annual Return," choose the appropriate financial year, and click "Search."

Step 2: Select Offline Preparation and Upload

On the loaded page, select "Prepare Offline" and then click the "Upload" button.

Step 3: Review and Re-upload if Needed

Taxpayers can make edits or changes to the GSTR-9C form before clicking "Proceed to File." If any modifications are made, it is crucial to re-generate the JSON file and upload it again through the GSTR-9C offline utility.

Note: Should the JSON file encounter errors during upload, download the Error Report, correct the issues, and then re-upload the updated JSON file.

Steps for Final Filing of GSTR-9C on the GST Portal

Step 1: Attach Financial Statements

After successfully uploading the generated JSON file to the GST portal, proceed to add supporting financial statements. This includes the balance sheet, profit and loss statement, and any other required documents, following necessary verification.

Step 2: Ensure PDF Format and File Size Limits

All documents must be uploaded in PDF format. Each file has a size limit of 5 MB, and a maximum of two files can be uploaded per section.

Step 3: Save Each Document Individually

After each document upload, click the "SAVE" button to confirm its status as "Processed." Failure to save each upload will result in an error message if you attempt to click "PROCEED TO FILE" prematurely.

Step 4: "Proceed to File" Button Activation

The "PROCEED TO FILE" button will only become active once the following essential documents are successfully uploaded:

• The generated JSON file.
• The Balance Sheet in PDF format.
• The Profit and Loss Account or Income & Expenditure Account in PDF format.
• Up to two additional required documents, if applicable.

Step 5: Preview Draft GSTR-9C

Users have the option to view a draft of the GSTR-9C by clicking the "PREVIEW DRAFT GSTR-9C (PREVIEW)" button.

Step 6: Verify Details and File

Clicking "PROCEED TO FILE" will lead to a verification page. After confirming all details, the "FILE GSTR-9C" button will activate. This marks the final step, allowing the taxpayer to formally file the form.

Step 7: Track Filed Returns

Once the GSTR-9C is successfully filed, its status can be tracked by navigating to the "Services" tab on the GST Portal, selecting "Returns" from the dropdown menu, and then choosing the "View Filed Returns" option.

For solutions to common errors during GSTR-9C JSON file generation, upload, or filing, consult the article on 'List of JSON errors in GSTR-9C filing & Solutions'.