Form GSTR-9C is a reconciliation statement (under the GST regime), that is verified and signed by a Chartered Accountant/Cost Accountant. This statement should be furnished along with the annual return (GSTR-9) by the taxpayer whose turnover is above INR 2 crores during a financial year.
Note: For Financial Year (FY) 2018-19, the due date to file Form GSTR-9C is extended to 31 December 2020. Furthermore, the Central Board of Indirect Tax and Customs has notified that, for FY 2018-19, reconciliation statement in FORM GSTR-9C is to be furnished only by the registered persons having an aggregate turnover above INR 5 crores.
Taxpayers are facing issues while creating and uploading the GSTR-9C JSON file. In this article, we will list the common JSON errors faced and their possible solutions.
|Sheet Validation Error||Click on ‘Validate Sheet’ for every part of the GSTR-9C.|
|Unable to Sign|
56789 – Correct
056789 – Wrong
|Error Occurred||This is a system error. Users should retry to upload the JSON. In case the error persists after 2-3 attempts, the user should re-prepare the GSTR-9C in the offline utility and then upload it again.|
|Received but Pending||This is also a system error. Users should retry to upload the JSON. In case the error persists after 2-3 attempts, the user should re-prepare the GSTR-9C in the offline utility and then upload it again.|
|Processed with Error|
- To avoid JSON errors while filing GSTR-9C, the filers should ensure that they are using the GSTR-9C JSON file Offline Utility 6 to generate the JSON.
- The supported date format is – DD/MM/YYYY.
- The MS Office version should be greater than 2007 (2010, 2013, 2016, etc.).
- The Chartered Accountant/Cost Accountant should enter ‘Nil’ in the Part-B of GSTR-9C in case there are no qualifications.
- When the Digital Signature Certificate (DSC) does not get displayed (even after attaching it to the system), the user can type ‘https://127.0.0.1:1585′ in the address bar of the browser and then click on ‘Proceed to safety’.
- To avoid issues related to the ‘emsigner’ users should close all open emsigners and download it directly from the GST portal, Here, ‘Run as administrator’ should be selected.
- In case the users are unable to upload their Balance Sheet and/or Profit and loss statement, the firewall settings need to be amended. Some systems consider keywords like ‘balance sheet’, ‘profit and loss account’, etc. as sensitive information and because of this, the firewall denies uploading of such files. In this case, the users should use an open network to upload these files successfully.