Filing Form GSTR-9C on GST Portal - issues related to DSC- Part B

19/06/2019

Part B: While filing Form GSTR-9C on GST Portal, for issues related to using DSC, following is brought to your notice:

To Prepare Annual Return in Form GSTR-9C:

 1. Following steps need to be performed for preparing Form GSTR 9C:

Steps for Filing Form GSTR 9C Mode of Performing Steps

i. Taxpayer Collects Data to Send it to Auditor
A. Download Filed Form GSTR-9 and Form GSTR-9C Tables derived from Form GSTR-9 ON GST Portal
B. Send Files to the Auditor for Preparing GSTR-9C Statement OFF GST Portal
ii. Auditor Prepares GSTR-9C Statement Using GSTR-9C Offline Utility
C. Download GSTR-9C Offline Utility ON GST Portal
D. Install emSigner after downloading the latest version from GST Portal ON GST Portal
E. Open the GSTR-9C Offline Utility Excel Worksheet, Add table-wise details in the Worksheet, Generate Preview PDF file to view Draft Form GSTR-9C OFF GST Portal
F. Generate JSON File and auditor need to affix his/her DSC OFF GST Portal
G. Send the Signed JSON File to the Taxpayer for Upload on GST Portal OFF GST Portal

iii. Taxpayer Uploads GSTR-9C Statement prepared by Auditor using his/her DSC
H. Upload the Signed JSON File on GST Portal and Save Form ON GST Portal
I. Signs the Form and complete filing of Form GSTR-9C ON GST Portal


2. While signing generated JSON File, by using his/her DSC, Auditor needs to ensure:
    a. HTML file name 'wsweb' and 'GSTR_9C_Offline_Utility' should be in same folder to generate the JSON.
    b. You have installed emSigner in your machine.

3. For detail help click on link below: https://tutorial.gst.gov.in/downloads/gstr9cofflineutility.pdf