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GSTR-9C Offline Utility: Features, System Requirements and Installation Guide for FY 2020-21


GSTR 9C Utility for FY 2020-21 Download: A Complete Guide




If you are a GST registered taxpayer with an annual turnover of more than Rs.5 crore, you need to file a reconciliation statement in Form GSTR 9C along with your annual return in Form GSTR 9. This statement verifies the accuracy of your GST returns and financial statements, and identifies any discrepancies or additional tax liability. In this article, we will explain what is GSTR 9C, what are the changes in GSTR 9C for FY 2020-21, what is the due date and penalty for filing GSTR 9C, and how to download and use the GSTR 9C offline utility to prepare and file your statement.


Introduction




What is GSTR 9C and who needs to file it?




GSTR 9C is a reconciliation statement that reconciles the turnover, tax liability, input tax credit (ITC), and other details declared in the annual return in Form GSTR 9 with the audited financial statements of the taxpayer. It also includes a certification by a chartered accountant or a cost accountant, who verifies the correctness of the information provided in the statement. The purpose of filing GSTR 9C is to ensure that the taxpayer has correctly self-assessed the tax liability under GST and paid the full amount of tax due.




gstr 9c utility for fy 2020-21 download



GSTR 9C is applicable to all normal taxpayers (including SEZ units and developers) whose aggregate turnover during a financial year exceeds Rs.5 crore. However, this requirement is not applicable to central government or state government or local authorities whose books of accounts are subject to audit by CAG or any other auditor appointed under any law.


What are the changes in GSTR 9C for FY 2020-21?




The CBIC has notified some changes in GSTR 9C for FY 2020-21, which are as follows:


  • The requirement to get the accounts audited by a chartered accountant or a cost accountant has been removed. Instead, the taxpayer can self-certify the reconciliation statement.



  • The format of GSTR 9C has been simplified and modified to support self-certification by the taxpayer. The revised format consists of two parts: Part A is the reconciliation statement and Part B is the certification.



  • The turnover limit for filing GSTR 9C has been increased from Rs.2 crore to Rs.5 crore. This means that taxpayers with an annual turnover of up to Rs.5 crore are exempted from filing GSTR 9C.



What is the due date and penalty for filing GSTR 9C?




The due date for filing GSTR 9C is the same as the due date for filing GSTR 9, which is on or before 31st December following the end of the financial year for which the statement is prepared. For example, for FY 2020-21, the due date for filing GSTR 9C is 31st December 2022. However, this due date may be extended by the government if deemed necessary.


If a taxpayer fails to file GSTR 9C within the due date conciliation of ITC, and Audit Report Details worksheets manually as per the instructions given in each worksheet. You can also import data from Excel or CSV files if available.


  • Click on Validate Sheet button in each worksheet to validate the data entered. If there are any errors or warnings, they will be displayed in the Error Report worksheet. You can also click on Validate All Sheets button in the Home worksheet to validate all the worksheets at once.



  • Rectify the errors or warnings as per the suggestions given in the Error Report worksheet. You can also click on Go To Error button to navigate to the cell where the error or warning is located.



  • Select the appropriate option for certification in the Certification worksheet and enter the required details manually.



  • Click on Generate JSON File to Upload button in the Home worksheet to generate the JSON file for uploading on GST portal. A confirmation message will appear after successful generation of file.



  • Click on Preview Draft GSTR 9C PDF button in the Home worksheet to preview the draft PDF file of GSTR 9C before uploading. You will need internet connection for this step. A confirmation message will appear after successful generation of file.



How to generate JSON file and preview PDF file using GSTR 9C offline utility




The JSON file is the file format that is used to upload the data of GSTR 9C on GST portal. The PDF file is the file format that is used to preview the draft GSTR 9C before uploading. To generate JSON file and preview PDF file using GSTR 9C offline utility, follow these steps:



  • After filling and validating all the worksheets of GSTR 9C offline utility, click on Generate JSON File to Upload button in the Home worksheet.



  • Select the folder where you want to save the JSON file and click on Save button.



  • A confirmation message will appear with the name and path of the JSON file generated. Click on OK button.



  • To preview the draft PDF file of GSTR 9C, click on Preview Draft GSTR 9C PDF button in the Home worksheet.



  • Select the folder where you want to save the PDF file and click on Save button.



  • A confirmation message will appear with the name and path of the PDF file generated. Click on OK button.



  • Open the PDF file and check if all the details are correct and complete.



How to Upload and File GSTR 9C Online




Steps to upload JSON file on GST portal




After generating the JSON file using GSTR 9C offline utility, you need to upload it on GST portal to file your reconciliation statement. The steps to upload JSON file on GST portal are as follows:



  • Visit the GST portal at and login with your credentials.



  • Go to Services > Returns > Annual Return.



  • Select the financial year for which you want to file GSTR 9C and click on Search button.



  • Under GSTR 9C tile, click on Prepare Offline button.



  • Click on Choose File button and browse and select the JSON file generated using GSTR 9C offline utility.



  • Click on Open/Upload button and wait for the upload process to complete.



  • A message will appear confirming that the upload request has been successfully accepted. Click on OK button.



  • You can check the status of uploaded JSON file under Uploaded Files section. If there are any errors, you can download the error report and rectify them using GSTR 9C offline utility.



How to resolve JSON errors while uploading GSTR 9C




Sometimes, you may encounter errors while uploading JSON file on GST portal. These errors may be due to various reasons such as invalid GSTIN, incorrect format, mismatch of data, etc. To resolve JSON errors while uploading GSTR 9C, follow these steps:



  • After uploading JSON file on GST portal, check the status of uploaded file under Uploaded Files section. If there are any errors, click on Download Error Report link.



  • Save and open the error report zip file and extract it to a folder of your choice.



  • Open the error report Excel file and check the error description and error code for each record that has an error.



  • Note down or copy the error description and error code for reference.



  • Open the GSTR 9C offline utility and go to Error Report worksheet. Enter your GSTIN, financial year, and error code in the respective cells and click on Go To Error button.



  • The offline utility will navigate to the cell where the error is located in the relevant worksheet. Rectify the error as per the error description and validate the sheet again.



  • Repeat the above steps for all the errors in the error report.



  • Generate a new JSON file using GSTR 9C offline utility and upload it again on GST portal.



Steps to file GSTR 9C online using digital signature or EVC




After uploading JSON file on GST portal and resolving any errors, you need to file GSTR 9C online using digital signature or electronic verification code (EVC). The steps to file GSTR 9C online are as follows:



  • Visit the GST portal at and login with your credentials.



  • Go to Services > Returns > Annual Return.



  • Select the financial year for which you want to file GSTR 9C and click on Search button.



  • Under GSTR 9C tile, click on Initiate Filing button.



  • A confirmation message will appear asking you to verify the auto-populated details from GSTR 9. Click on Proceed button.



  • You will be redirected to the GSTR 9C dashboard, where you can preview the draft GSTR 9C PDF file and download it for your reference.



  • Click on Proceed to File button and select the declaration checkbox.



  • Select the option to file GSTR 9C with digital signature certificate (DSC) or EVC, as applicable.



  • If you select DSC, you will need to connect your DSC dongle and select your registered DSC from the list. Click on Sign File button and wait for the signing process to complete.



  • If you select EVC, you will need to enter the OTP sent to your registered mobile number and email address. Click on Verify button and wait for the verification process to complete.



  • A success message will appear confirming that your GSTR 9C has been filed successfully. You can download the acknowledgment receipt and the filed GSTR 9C PDF file for your records.



Conclusion




GSTR 9C is a reconciliation statement that verifies the accuracy of your GST returns and financial statements. It is mandatory for taxpayers with an annual turnover of more than Rs.5 crore. The CBIC has simplified and modified the format of GSTR 9C for FY 2020-21, and has also increased the turnover limit for filing GSTR 9C from Rs.2 crore to Rs.5 crore. The due date for filing GSTR 9C is 31st December following the end of the financial year. You can use the GSTR 9C offline utility to prepare and file your reconciliation statement offline and then upload it on GST portal. You can also preview and download the d


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