Types of GST Returns and Due Dates
- What is GSTR-9C Form?
- Who needs to furnish GSTR-9C?
- Can someone file GSTR-9C without filing Annual GST Return (GSTR-9)?
- Are there any pre-requisites for filing GSTR-9C?
- When is the last date of filing GSTR-9C?
- When does GST Portal enable filing of Form GSTR 9C?
- What is the procedure for downloading GSTR-9C Offline Utility?
- In order to download the GSTR-9C Offline Utility, is it necessary for the taxpayer to login to GST Portal?
- In order to use GSTR-9C offline tool, is there any basic configuration requirement?
- Can we use GSTR-9C on mobile?
- How can I download Form GSTR-9C Tables Derived from Form GSTR-9?
- Which fields would be pre-auto-populated in the Form GSTR-9C Tables Derived from GSTR-9 Form?
- Is it possible to send the system-generated PDFs directly to the Auditor from the GST Portal?
Ans. GSTR-9C is a statement of reconciliation between the audited accounts and GSTR-9 that shall be duly verified by CA/CWA.
Ans. Every normal taxable person whose turnover exceeds the limit of 2 Crore INR during an FY has to furnish GSTR-9C. Moreover, GSTR-9C has to be furnished by SEZ unit or developer too if their turnover during the FY exceeds the limit of 2 Crore INR. However, this is not applicable to those bodies whose accounts are audited by Comptroller and Auditor-General of India or any auditor appointed by the local authority under any law.
Ans. No, GSTR-9C can only be furnished after filing the Annual GST Return (GSTR-9).
Ans. There are certain pre-requisites for filing GSTR-9C form and they are:
- The person shall be a registered taxable person under GST
- He/she should have a valid GST Identification Number (GSTIN).
- He/she must have furnished GSTR-9 for that particular financial year.
- The turnover of that taxpayer shall exceed the limit of 2 Crore INR during a financial year.
- His books of accounts shall be audited by CA or CWA.
Ans. The last date of filing GSTR-9C is 31st December of subsequent FY or as per the Government notification.
Note: The last date of filing GSTR-9, GSTR-9A, GSTR-9B and GSTR-9C is 30th June 2019 for the FY 2017-2018.
Ans. GST Portal will enable GSTR-9C option, once the taxpayer files his GSTR-9.
Q.7 – What is the procedure for downloading GSTR-9C Offline Utility?
Ans. If a taxpayer wants to download GSTR-9C offline utility in their system they have to follow the below-mentioned steps:
- Open the GST Portal: www.gst.gov.in.
- Then Go to Downloads > Offline Tools > GSTR-9C Offline Tool option and click on it.
- Unzip the downloaded Zip file that has GSTR-9C offline utility excel sheet.
- Then double-click the unzipped file GSTR-9C utility file.
- Carefully read the instruction mentioned under the ‘Read Me’ heading before furnishing the GSTR-9C file.
Ans. No, there is no such requirement as GSTR-9C offline utility is available under Download section on the GST Portal.
Ans. Yes, there are certain requirement to use GSTR-9C offline tool:
- The computer should be running on Windows 7 operating software or above, and
- MS EXCEL 2007 or any other above version should be there.
Ans. Currently, GSTR-9C offline utility does not have mobile compatibility. However, the taxpayer can use this offline utility on their system (desktop/laptop).
Q.11 – How can I download Form GSTR-9C Tables Derived from Form GSTR-9?
Ans. You have to follow the below mentioned steps in order to download GSTR-9C Tables Derived from GSTR-9:
- Open www.gst.gov.in URL and login to the portal with valid credentials
- Once you log in to the Portal, Click on the Services > Returns > Annual Return available on the homepage or you may also click on Annual Return link present on the dashboard.
- After clicking on that you will be redirected to the Annual Return page. Choose the FY for which you want to furnish the Return from the pull-down list.
- Then click on the Search button.
- Annual return tiles will be displayed. Choose GSTR-9C, click on the Initiate Filing button.
- Afterwards, click on the Download GSTR-9C tables derived from GSTR-9 button.
- After clicking on this GSTR-9 PDF will start downloading into your system.
Ans. Here are some of the fields that will be auto-populated in the GSTR-9C Tables Derived from Form GSTR-9:
- The turnover details as per GSTR-9
- Liability as per GSTR-9
- Total tax paid as mentioned GSTR-9
- Input Tax Credit availed in GSTR-9
Ans. No, there is no such facility available through which a taxpayer can send the system generated PDFs directly to the Auditor from the GST Portal. Howsoever, you may send such PDF’s to the auditor through e-mail or can even send the printed hard copies/storage devices (Such as pen-drive).