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13 GSTR-9C FAQ’s: 4th FAQ Will Shock You

Q1: What is GSTR-9C Form?

Ans.GSTR-9C is a statement of reconciliation between the audited accounts and GSTR-9 that shall be duly verified by CA/CWA.

Q2: Who needs to furnish GSTR-9C?

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.

Q3: Can someone file GSTR-9C without filing Annual GST Return (GSTR-9)?

Ans. No, GSTR-9C can only be furnished after filing the Annual GST Return (GSTR-9).

Q4: Are there any pre-requisites for filing GSTR-9C?

Ans. There are certain pre-requisites for filing GSTR-9C form and they are:

  1. The person shall be a registered taxable person under GST
  2. He/she should have a valid GST Identification Number (GSTIN).
  3. He/she must have furnished GSTR-9 for that particular financial year.
  4. The turnover of that taxpayer shall exceed the limit of 2 Crore INR during a financial year.
  5. His books of accounts shall be audited by CA or CWA.

Q5: When is the last date of filing GSTR-9C?

Ans. The last date of filing GSTR-9C for FY 2018-19 is 31 December 2020.

Q6: When does GST Portal enable filing of Form GSTR 9C?

Ans. GST Portal will enable GSTR-9C option, once the taxpayer files his GSTR-9.

Q7: 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:

  1. Open the GST Portal: www.gst.gov.in.
  2. Then Go to Downloads > Offline Tools > GSTR-9C Offline Tool option and click on it.
  3. Unzip the downloaded Zip file that has GSTR-9C offline utility excel sheet.
  4. Then double-click the unzipped file GSTR-9C utility file.
  5. Carefully read the instruction mentioned under the ‘Read Me’ heading before furnishing the GSTR-9C file.

Q8: In order to download the GSTR-9C Offline Utility, is it necessary for the taxpayer to login to GST Portal?

Ans. No, there is no such requirement as GSTR-9C offline utility is available under Download section on the GST Portal.

Q9: In order to use GSTR-9C offline tool, is there any basic configuration requirement?

Ans. Yes, there are certain requirement to use GSTR-9C offline tool:

  1. The computer should be running on Windows 7 operating software or above, and
  2. MS EXCEL 2007 or any other above version should be there.

Q10: Can we use GSTR-9C on mobile?

Ans. Currently, GSTR-9C offline utility does not have mobile compatibility. However, the taxpayer can use this offline utility on their system (desktop/laptop).

Q11: 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:

  1. Open www.gst.gov.in URL and login to the portal with valid credentials
  2. 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.
  3. 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.
  4. Then click on the Search button.
  5. Annual return tiles will be displayed. Choose GSTR-9C, click on the Initiate Filing button.
  6. Afterwards, click on the Download GSTR-9C tables derived from GSTR-9 button.
  7. After clicking on this GSTR-9 PDF will start downloading into your system.

Q12: Which fields would be pre-auto-populated in the Form GSTR-9C Tables Derived from GSTR-9 Form?

Ans. Here are some of the fields that will be auto-populated in the GSTR-9C Tables Derived from Form GSTR-9:

  1. The turnover details as per GSTR-9
  2. Liability as per GSTR-9
  3. Total tax paid as mentioned GSTR-9
  4. Input Tax Credit availed in GSTR-9

Q13: Is it possible to send the system-generated PDFs directly to the Auditor from the GST Portal?

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).

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