An Offline Guide for Preparing and Submitting GSTR-9C

Taxpayers registered under Goods and Services Tax (GST) whose total aggregate turnover for a financial year exceeds Rs. 5 crore are mandated to file GSTR-9C, a self-certified reconciliation statement. This statement must be submitted along with a copy of their audited annual accounts and the annual return in Form GSTR-9.

Recent Updates The 53rd GST Council meeting, held on June 22, 2024, recommended waiving the GSTR-9/9A filing requirement for the financial year 2023-24 for taxpayers with an aggregate annual turnover below Rs. 2 crore. This exemption was officially announced via CGST notification 14/2024 dated July 10, 2024.

Prerequisites for the GSTR-9C Offline Tool

To effectively use the GSTR-9C offline tool, taxpayers must meet specific system requirements:

• A desktop or laptop computer is necessary.
• The tool is compatible with Windows 7 operating system or newer versions.
• Microsoft Excel 2010 or a more recent version is required for the tool to function.

How to Download and Launch the GSTR-9C Offline Utility

Follow these steps to download and open the offline tool for GSTR-9C:

1. Access the GST Portal: Begin by visiting the official GST portal.
2. Navigate to Offline Tools: Go to the 'Downloads' section, then select 'Offline Tools', and finally 'GSTR-9C Offline Tool'.
3. Initiate Download: On the GSTR-9C offline utility page, click the designated download link.
4. Confirm Download: A confirmation pop-up will appear; click 'Proceed' to continue the download.
5. Extract and Open: The utility will download as a zip file. Extract the contents to obtain the 'GSTR_9C_Offline_Utility' Excel file. Right-click the Excel file and select 'Open'. Along with the main utility, the extracted folder will contain other essential files:
   • Readme: This file provides installation instructions and lists prerequisites. It is crucial to review these instructions before installation.
   • Release notes: This document details all enhancements and updates made to the GSTR-9C offline tool.
   • Wsweb HTML file: For the JSON file generation, ensure this HTML file resides in the same folder as the offline utility.
6. Enable Editing and Content: Once open, enable both 'Editing' and 'Content' within the GSTR-9C offline utility.
7. Review Instructions: Proceed to the 'Read me' tab to familiarize yourself with the introduction and help instructions.
8. Complete Basic Information: Navigate to the 'Home' tab and fill in the mandatory basic details:
   • Enter your GSTIN.
   • Select the relevant financial year.
   • Provide both your legal name and trade name.
   • Specify the name of the Act under which your enterprise is subject to audit.
9. Save Data Progress: After inputting data, you can save your progress. If you close and reopen the utility, a pop-up will ask if you wish to 'Open saved version?'. Selecting 'Yes' will restore your data; otherwise, you will need to re-enter it from the beginning.

Preparing GSTR-9C Using the Offline Tool

An auditor is responsible for populating the details in Part A of the GSTR-9C offline tool.

Part A:

• Pt II Reconciliation of Turnover as Declared in Audited Financial Statements and Form GSTR-9C: Update the necessary information in the following tables:
  • Reconciliation of Gross Turnover (PT II, Table 5)
  • Reasons for Unreconciled Annual Gross Turnover Differences (PT II, Table 6)
  • Reconciliation of Taxable Turnover (PT II, Table 7)
  • Reasons for Unreconciled Taxable Turnover Differences (PT II, Table 8)
• Pt III Reconciliation of Taxes Paid: Update details in these tables:
  • Reconciliation of Rate-Wise Liability and Payable Amount (PT III, Table 9)
  • Reasons for Unreconciled Tax Payment (PT III, Table 10)
  • Additional Amount Payable but Not Yet Paid (PT III, Table 11)
• Pt IV Reconciliation of Input Tax Credit (ITC): Fill in the specifics for these tables:
  • Reconciliation of Net ITC (PT IV, Table 12)
  • Reasons for Unreconciled ITC Differences (PT IV, Table 13)
  • Reconciliation of ITC Declared in GSTR-9 with ITC Availed on Expenses as per Audited Financial Statements/Books of Accounts (PT IV, Table 14)
  • Reasons for Unreconciled ITC Differences (PT IV, Table 15)
  • Tax Payable on Unreconciled ITC Differences (PT IV, Table 16)
• Pt V Additional Liability Due to Non-Reconciliation

Reconciliation of Gross Turnover (PT II, Table 5)

1. Navigate to the 'PT II (5)' tab and input the amounts for the following categories:
   • 5A Turnover details as per audited financial statements for the state/UT
   • 5B/5H Unbilled revenue at the start/end of the financial year
   • 5C/5I Unadjusted advances at the end/start of the financial year
   • 5D Deemed Supply according to Schedule I
   • 5E Credit Notes reflected in GSTR-9 but issued post financial year-end
   • 5F Trade Discounts per audited annual financial statement but ineligible under GST
   • 5G Turnover from April 2017 to June 2017
   • 5J Credit notes as per audited annual financial statement but ineligible under GST
   • 5K Adjustments for goods supplied by SEZ units to DTA units
   • 5L Turnover during the composition scheme period
   • 5M, 5N, 5O Adjustments in turnover due to Section 15, foreign exchange fluctuations, or other unlisted reasons, respectively
   • 5P Annual turnover after all adjustments
   • 5Q Turnover as reported in Form GSTR-9
   • 5R Unreconciled turnover (difference between 5Q and 5P)
2. After entering all required details, click 'Validate sheet'.
   • Successful validation: A confirmation message, 'Sheet successfully validated', will appear. Click 'OK' to proceed.
   • Unsuccessful validation: A message indicating validation errors will be displayed. Errors will be highlighted in red with a description. Correct any errors and re-click 'Validate sheet'.

Reasons for Unreconciled Annual Gross Turnover Differences (PT II, Table 6)

1. Go to the 'PT II (6)' tab and provide reasons for any unreconciled annual gross turnover differences in the 'Reason Number 1' text field.
2. To add further reasons, click 'Add'.
3. Click 'Validate sheet' and rectify any highlighted errors.

Reconciliation of Taxable Turnover (PT II, Table 7)

1. Access the 'Pt II(7)' tab and enter amounts for these tables:
   • 7A Annual turnover after adjustments
   • 7B Value of exempted, nil-rated, non-GST supplies, or no-supply turnover
   • 7C Zero-rated supplies without tax payment
   • 7D Details of supplies where tax is payable by the recipient under reverse charge
   • 7E Taxable turnover after the above adjustments (A-B-C-D)
   • 7F Taxable turnover as per Form GSTR-9
   • 7G Unreconciled taxable turnover (F-E)
2. After updating all required details, click 'Validate sheet' and correct any errors.

Reasons for Unreconciled Taxable Turnover Differences (PT II, Table 8)

Go to the 'Pt II(8)' tab and follow the same procedure as outlined for 'PT II(6)'.

Reconciliation of Rate-Wise Liability and Payable Amount (PT III, Table 9)

1. Go to the 'Pt III(9)' tab and enter details in the 'taxable value' and 'tax payable' columns for these categories:
   • 9A to 9O Details concerning tax rates, interest, penalty, late fees, and other charges
   • 9P Total amount due
   • 9Q Total amount paid as per Form GSTR-9
   • 9R Total unreconciled payment amount
2. After updating all details, click 'Validate sheet' and correct any errors.

Reasons for Unreconciled Tax Payment (PT III, Table 10)

Navigate to the 'Pt II(10)' tab and follow the steps detailed under 'PT II(6)'.

Additional Amount Payable but Not Yet Paid (PT III, Table 11)

1. Go to the 'Pt III(11)' tab and input details into the 'taxable value' and 'tax to be paid through cash' columns.
2. After updating all details, click 'Validate sheet' and correct any errors.

Reconciliation of Net ITC (PT IV, Table 12)

1. Access the 'Pt IV(12)' tab and enter amounts in the 'amount' column for the following:
   • 12A ITC availed as per audited financial statements for the state/UT
   • 12B ITC booked in prior financial years but claimed in the current year
   • 12C ITC booked in the current financial year but to be claimed in subsequent financial years
   • 12D ITC availed as per audited financials
   • 12E ITC claimed as per Form GSTR-9
   • 12F Reasons for unreconciled ITC
2. After entering all required details, click 'Validate sheet' and correct any errors.

Reasons for Unreconciled ITC Differences (PT IV, Table 13)

Go to the 'Pt IV(13)' tab and follow the same procedure as described for 'PT II(6)'.

Reconciliation of ITC Declared in GSTR-9 with ITC Availed on Expenses as per Audited Financial Statements/Books of Accounts (PT IV, Table 14)

1. Navigate to the 'Pt IV(14)' tab and input details in the 'value', 'amount of total ITC', and 'amount of eligible ITC availed' columns for:
   • 14A to 14Q Details of various expense sub-heads
   • 14R Total amount of eligible ITC availed
   • 14S Details of ITC claimed in GSTR-9
   • 14T Reasons for unreconciled ITC
2. After updating all required details, click 'Validate sheet' and correct any errors.

Reasons for Unreconciled ITC Differences (PT IV, Table 15)

Go to the 'Pt IV(15)' tab and follow the same steps as outlined for 'PT II(6)'.

Tax Payable on Unreconciled ITC Differences (PT IV, Table 16)

1. Access the 'Pt IV(16)' tab and enter the amounts in the 'amount payable' column.

Additional Liability Due to Non-Reconciliation (Pt V)

1. Go to the 'Pt V' tab and enter details in the 'value' and 'tax to be paid through cash' columns.
2. After updating all details, click 'Validate sheet' and correct any errors.

Downloading Filed Form GSTR-9 for GSTR-9C Preparation

To download your filed GSTR-9 for use in GSTR-9C:

1. Log in: Access the GST portal.
2. Navigate: Go to 'Services' > 'Returns' > 'Annual Return'.
3. Search: Select the financial year and click 'Search' on the 'File Annual Returns' page.
4. Download GSTR-9: Click the 'Download GSTR-9' button located within the GSTR-9 tile.
5. Offline Download: The GSTR-9 offline download page will appear. Use the provided buttons to download the filed GSTR-9 data.

Downloading GSTR-9C Tables Derived from Form GSTR-9

To download GSTR-9C tables that are pre-filled based on GSTR-9 data:

1. Log in: Access the GST portal.
2. Navigate: Go to 'Services' > 'Returns' > 'Annual Return'.
3. Search: Select the financial year and click 'Search' on the 'File Annual Returns' page.
4. Initiate Filing: Click on the 'Initiate filing in GSTR-9C' tile.
5. Download PDF: The GSTR-9C page will display. Click the 'Download GSTR-9C TABLES DERIVED FROM GSTR-9(PDF)' button. The system-generated PDF will then download.

Generating the JSON File for Upload and Affixing the DSC

Before generating the JSON file, ensure: a) emSigner is installed on your system. b) The PAN entered in the 'PT V' tab of your worksheet matches the PAN used to register your Digital Signature Certificate (DSC). Otherwise, e-signing with your DSC will not be possible.

1. Generate JSON: On the 'Home' tab, click the 'Generate JSON file to upload GSTR-9C details on GST portal' button. A 'Save As' dialogue box will open. Click 'Save'. Note: Ensure the 'wsweb' HTML file and 'GSTR_9C_Offline_Utility' are in the same folder for successful JSON file generation.
2. Allow Blocked Content: A pop-up message will appear. Click 'Allow blocked content' if an ActiveX pop-up appears in IE.
3. Initiate Signing: Click the 'Initiate signing' button.
4. Ready to Sign: A 'Ready to sign' pop-up will display. Click 'Ok'.
5. Open Emsigner: Click 'Open Emsigner'. An Emsigner pop-up will appear; select your Certificate and sign.
6. Signing Complete: A success message confirming JSON file signing will be displayed.
7. Confirmation: Click 'OK'. Another pop-up will confirm that the signed JSON file has been generated, saved, and is ready for upload.
8. Close: Click 'OK' to close the pop-up. This signed JSON file can then be sent to the taxpayer for uploading.

Uploading the Generated GSTR-9C JSON File

The auditor will send the signed JSON file to the taxpayer for upload. The taxpayer should follow these steps:

1. Log in: Access the GST portal.
2. Navigate: Go to 'Services' > 'Returns' > 'Annual Return'.
3. Search: Select the financial year and click 'Search' on the 'File Annual Returns' page. The GSTR-9C tile will be visible. Click 'Prepare offline'.
4. Choose File: On the GSTR-9C offline upload page, locate the upload section and click 'Choose File'. Browse for the JSON file to be uploaded and click 'Open'. Upon successful upload, a confirmation message will indicate that the JSON file has been successfully uploaded.

Initiating the Filing of Form GSTR-9C

1. Log in: Access the GST portal.
2. Navigate: Go to 'Services' > 'Returns' > 'Annual Return'.
3. Search: Select the financial year and click 'Search' on the 'File Annual Returns' page.
4. Initiate Filing: The annual returns page will display. Click the 'Initiate filing' button.
5. Complete Filing Steps: On the subsequent page:
   • Click the DRC-03 hyperlink to make payment for any additional identified liability.
   • Under the 'uploads' link, upload the balance sheet and profit and loss account/statement of income and expenditure. Only PDF or JPEG formats are allowed, with a maximum of two files, each up to 5 MB in size.
   • Click 'Save'. This action will enable the 'Proceed to file' button.
   • Click 'Preview draft GSTR-9C' to review the form before submission.
6. Final Submission:
   • After thoroughly verifying the draft GSTR-9C, click 'Proceed to file'.
   • Select the declaration checkbox and choose the authorized signatory from the drop-down list. Then, click the 'File GSTR-9C' button.
   • A warning message will appear. Click 'Yes' to proceed.
   • Complete the filing using either DSC or EVC.
   • A green message confirming successful filing, along with the Acknowledgment Reference Number (ARN), will be displayed. The status on the GSTR-9C page will change to 'Filed'.