Guide for filling GSTR-9C – Annual Reconciliation Statement-How to file Annual Reconciliation Statement ( GSTR-9C)

1. Who is required to file GSTR-9C – Reconciliation Statement?

Ans- the registered taxable person who is required to get his accounts audited under GST is required to file a GSTR-9C – Reconciliation Statement.

 

2. Due date of filing of first GSTR-9C – Reconciliation Statement

Ans:- GSTR-9C – Reconciliation Statement is required to be filed on or before 31st December following the financial year which is under audit. However, the due date for filling of the first annual return i.e. for the financial year 2017-2018 has been extended till 30th June, 2019.

 

3. Requirements to file GSTR-9C – Reconciliation Statement –

Ans:- Following are the list of requirements which the taxpayer needs to fulfill prior to the filing of GSTR-9C – Reconciliation Statement –

  • System requirement for the filing of GSTR-9C – Reconciliation Statement is –
    • Operating System : MS Windows 7 or above;
    • Microsoft Excel 2007 and above.
  • All the pending returns i.e. GSTR-1 and GSTR-3B need to be filed before filing of GSTR-9C – Reconciliation Statement.
  • An annual return in FORM GSTR-9 also needs to be filed before filing of GSTR-9C – Reconciliation Statement.
  • Reconcile the outward supply as per books of accounts and as per returns filed.
  • Reconcile the input tax credit (ITC) as per books of accounts, returns filed and auto-populated in return GSTR-2A.
  • Reconcile the tax paid / payable (CGST, SGST and IGST including reverse charge) as per books of accounts and as per returns filed.

 

4. Steps to file GSTR-9C – Reconciliation Statement –

GSTR-9C – Reconciliation Statement can be filed in both online or offline mode.

  • Visit site https://www.gst.gov.in/.
  • Click on Login icon and provide appropriate Username and Password.
  • Navigate path Services > Returns > Annual Returns.
  • Select the appropriate Financial Year from the drop-down list and click SEARCH.
  • Under ‘Reconciliation Statement GSTR 9C’ click on ‘INITIATE FILING’ for online filing of GSTR-9C – Reconciliation Statement or click on ‘PREPARE OFFLINE’ for offline filing of GSTR-9C – Reconciliation Statement.

 

5. Prepare offline by Certified Auditor –

In order to prepare offline GSTR-9C – Reconciliation Statement by certified auditor following steps needs to be followed –

  • Visit site https://www.gst.gov.in/.
  • Navigate the path Downloads > Offline Tools > GSTR-9C Offline tools.
  • Click on Excel sheet name ‘GSTR 9C_offline_Utility’.
  • Under the home page provide the mandatory fields / details like GSTIN, Financial Year and Name of the Act, if you are liable to audit under any Act.
  • After providing the above mandatory fields / details, one can proceed to prepare Part A and Part B of GSTR-9C – Reconciliation Statement.
  • Provide appropriate details as per the various worksheets and click on ‘Validate Sheet’ in order to check the status of validation.
  • After validating all the worksheets, click on ‘Generate JSON file to upload GSTR-9C details on GST portal’ to generate JSON file and sign using Digital Signature Certificate (DSC).
  • The signed GSTR-9C JSON file would be provided to the taxpayer by the auditor for upload.

6. Online upload of GSTR 9C by the taxpayer –

For online upload the taxpayer needs to follow the below mentioned steps –

  • Visit site https://www.gst.gov.in/.
  • Click on Login icon and provide appropriate Username and Password.
  • Navigate the path Services > Returns > Annual Return.
  • Select appropriate Financial Year from the drop-down list and click on SEARCH.
  • Under ‘Reconciliation Statement GSTR 9C’ click on Prepare Offline.
  • Upload the JSON using an offline tool by clicking the upload option.
  • Uploaded JSON file would be further validated and processed.
  • On successful upload of data, the taxpayer can Preview the form and file the same.

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