Utilizing the Offline Utility for Annual GSTR-9 Return Filing

Although the GSTR-9 annual return must be submitted online, taxpayers can complete most of the data entry using an offline utility provided by the Goods and Services Tax Network (GSTN). This offline method becomes mandatory for those who need to input over 500 records into Tables 17 and 18 of GSTR-9, as these cannot be managed directly through the online portal.

Latest Updates on GSTR-9 Filing

December 21, 2024: The 55th GST Council meeting in Jaisalmer, Rajasthan, included recommendations for issuing a circular to clarify late fees under Section 47(2) of the CGST Act, 2017, for delayed GSTR-9 and GSTR-9C filings. Additionally, a notification is planned to waive late fees for GSTR-9C filings from FY 2017-18 to 2022-23. For full details, refer to the complete highlights.

October 15, 2024: From Financial Year 2023-24 onward, the GST portal automatically populates eligible Input Tax Credit (ITC) for domestic supplies (excluding reverse charge and import ITC) from GSTR-2B Table 3(I) into GSTR-9 Table 8A. A validation utility will also be progressively implemented for taxpayer review to finalize the auto-population of GSTR-9 data from GSTR-2B for April 2023 through March 2024.

Essential Requirements for Using the GSTR-9 Offline Tool

The GSTR-9 offline utility is exclusively designed for desktop or laptop use; it is incompatible with mobile devices. Users must meet the following system specifications:

• An operating system of Windows 7 or a more recent version.
• Microsoft Excel 2007 or a newer application.
• The latest version of the offline utility, downloaded directly from the GST portal.
• A generated JSON file, also downloaded from the GST portal, containing GSTR-9 data.

Setting Up the GSTR-9 Offline Utility

(A) Obtaining the GSTR-9 Offline Tool

Step 1: Access the GST portal.

Step 2: Navigate through Downloads > Offline Tools > GSTR-9 Offline Tool.

Step 3: Select the 'Download' hyperlink, then confirm by clicking 'Proceed'.

Step 4: Decompress the downloaded zip file. Locate and open the Excel utility from the extracted contents.

Step 5: Upon opening the Excel utility to its home sheet, select 'Enable Editing'. Ensure that macros are activated by choosing 'Enable content'. A prompt will ask whether to 'Open saved version.' Selecting 'Yes' will load any previously saved data, while 'No' will open a blank utility, discarding unsaved information.

Step 6: On the home sheet, input your GSTIN and the relevant financial year. Keep this utility active while performing subsequent steps.

(B) Downloading the GSTR-9 JSON File

Step 1: Log in to the GST portal.

Step 2: Go to Services > Returns > Annual Return, or simply click 'Annual Return' on the dashboard.

Step 3: Choose the financial year for which you intend to upload data and click 'Search'.

Step 4: On the GSTR-9 tile, select 'Prepare Offline'. Proceed to the 'Download' section and click 'Generate JSON file to download'.

The JSON file may take up to 20 minutes to generate. Once ready, click the 'Click here to download – File 1' hyperlink. This downloaded GSTR-9 JSON file contains system-computed GSTR-9 data, derived from previously filed GSTR-1 and GSTR-3B forms, with some exceptions for editing in the offline tool.

Step 5: Extract the downloaded zip file to access the JSON file.

Step 6: Return to the offline utility's 'Home' tab. Click the 'Open Downloaded Form GSTR-9 JSON File' button.

Step 7: Browse to the location where the JSON file is saved and click 'Ok'. A confirmation message will indicate successful import of the GSTR-9 JSON file into the utility.

Preparing GSTR-9 Using the Offline Tool

Input the required information into the following sheets:

• Table 4 Outward: Summarizes outward and inward supplies for the financial year.
• Table 5 Outward: Details non-taxable outward supplies for the fiscal year.
• Table 6 ITC availed: Provides a summary of Input Tax Credit claimed during the financial year.
• Table 7 ITC Rev: Summarizes reversed or ineligible ITC for the fiscal year.
• Table 8 Other ITC: Outlines additional ITC claimed during the financial year.
• Table 9 Tax Paid: Contains details of tax payments, including interest, late fees, and penalties, for the fiscal year.
• Table 10 PY trans in current FY: Summarizes transactions reported in the subsequent financial year.
• Table 14 Differential tax: Shows total tax paid on transactions reported in the subsequent financial year.
• Table 15 Demands and Refunds: Lists particulars of demands and refunds during the fiscal year.
• Table 16 Comp DS & Goods sent on appr: Summarizes supplies received from composition taxpayers, deemed supplies by job workers, and goods sent on an approval basis.
• Table 17 HSN Outward: Provides an HSN-wise summary of outward supplies for the financial year.
• Table 18 HSN Inward: Offers an HSN-wise summary of inward supplies received during the financial year.

The initial JSON file, downloaded from the GST portal, automatically populates data from previously filed GSTR-1 and GSTR-3B into corresponding fields in Tables 4 through 18 of Form GSTR-9. Some of this data will appear in non-editable fields.

Validating Data and Generating the JSON File

Step 1: Each sheet from Table 4 to Table 18 in the workbook has a 'Validate' button. After entering data into a sheet, click 'Validate'. A success message will appear if the information is correct; otherwise, an error message will be displayed.

Step 2: Once all sheets are validated, return to the 'Home' sheet and click 'Generate JSON File to upload'.

Step 3: A 'Save As' dialogue box will appear. Select your desired save location for the JSON file and click 'Save'. A confirmation message will indicate successful data saving and instruct you to upload the file to the GST portal.

Uploading the Generated JSON Files

Step 1: Access the GST portal by logging in.

Step 2: Navigate to Services > Returns > Annual Return.

Step 3: Select the relevant financial year for your upload and click 'Search'.

Step 4: On the GSTR-9 tile, click 'Prepare Offline'. The 'Upload' section will display automatically.

Step 5: Click 'Choose File', locate your generated JSON file, and then click 'Open'.

A message confirming successful JSON file upload will appear, indicating that the GST portal is validating the submitted data. The 'Upload History' section will show the status of your uploaded JSON file.

If no errors are found, the status will show as 'Processed'.

Should errors occur during upload, the 'Upload History' section will display 'Processed with Errors' and provide a hyperlink to 'Download Error Report'. Click this link to save the error JSON file. Instructions for resolving these errors are detailed later in this guide.

To preview the entered data, go to the annual return GSTR-9 table and select 'Prepare Online'. You will be asked, 'Do you want to file a Nil return?' Answer this question and click 'Next'.

The Form GSTR-9 annual return page for normal taxpayers will then display all details from Tables 4 to 18 that were populated using the offline utility. You can preview the form as a PDF or Excel document by clicking the respective 'Preview Draft GSTR-9' buttons.

For filing instructions, refer to the GSTR-9 filing portal guide.

Correcting Errors Using the GSTR-9 Offline Tool

Extract the error JSON file, previously downloaded, to an accessible location on your computer. Then follow these steps:

Step 1: Open the offline utility and navigate to the 'Home' sheet.

Step 2: Click the 'Open Downloaded Error JSON Files' button. Browse to the location of your saved error JSON files and click 'Ok', ensuring both files from the unzipped folder are selected. A message confirming 'Error Files successfully Opened' will be displayed.

Step 3: On each individual sheet, review the 'GST Portal Validation Errors' column for descriptions of errors. Make the necessary corrections and click the 'Validate Sheet' button on every modified sheet.

Step 4: Return to the 'Home' sheet and click the 'Generate JSON File to upload'.

Step 5: The 'Save As' dialogue box will appear. Choose a save location for the JSON file and click 'Save'. A prompt will then instruct you to upload the file to the GST portal.