GSTR 9C (Audit ) Issues Clarified by GSTN

By | June 20, 2019
(Last Updated On: June 20, 2019)

GSTR 9C update on GST Portal

Part A: While filing Form GSTR-9C on GST Portal, for issues related to using DSC, following is brought to your notice:

General issues related to DSC :

    1. It may be noted that only PAN based Class 2 or Class 3 DSC can be used on GST Portal by taxpayers.
    2. In case you encounter an error that PAN verification failed, please ensure that PAN entered and PAN as mentioned in DSC must be same.
    3. Ensure that DSC is installed or token is plugged in your system.
    4. If you are facing issues while registering or signing DSC on the GST Portal, check if the emSigner is started or not.
      1. If emSigner server is started – Stop the server and start the emSigner server as ‘Run as Administrator’.
      2. If emSigner server is not started – Start the emSigner server as ‘Run as Administrator’.
    5. If you are facing an error after clicking the PROCEED button or if the websocket is not visible, you need to start the emSigner again.
    6. For detail help click on link below:

https://www.gst.gov.in/help/loginanddsc
https://tutorial.gst.gov.in/userguide/loginanddsc/#t=Troubleshoot_DSC_Issues.htm

Filing Form GSTR-9C on GST Portal – issues related to DSC- Part B

Part B: While filing Form GSTR-9C on GST Portal, for issues related to using DSC, following is brought to your notice:

To Prepare Annual Return in Form GSTR-9C:

1. Following steps need to be performed for preparing Form GSTR 9C:

Steps for Filing Form GSTR 9CMode of Performing Steps
i. Taxpayer Collects Data to Send it to Auditor
A. Download Filed Form GSTR-9 and Form GSTR-9C Tables derived from Form GSTR-9ON GST Portal
B. Send Files to the Auditor for Preparing GSTR-9C StatementOFF GST Portal
ii. Auditor Prepares GSTR-9C Statement Using GSTR-9C Offline Utility
C. Download GSTR-9C Offline UtilityON GST Portal
D. Install emSigner after downloading the latest version from GST PortalON GST Portal
E. Open the GSTR-9C Offline Utility Excel Worksheet, Add table-wise details in the Worksheet, Generate Preview PDF file to view Draft Form GSTR-9COFF GST Portal
F. Generate JSON File and auditor need to affix his/her DSCOFF GST Portal
G. Send the Signed JSON File to the Taxpayer for Upload on GST PortalOFF GST Portal
iii. Taxpayer Uploads GSTR-9C Statement prepared by Auditor using his/her DSC
H. Upload the Signed JSON File on GST Portal and Save FormON GST Portal
I. Signs the Form and complete filing of Form GSTR-9CON GST Portal

2. While signing generated JSON File, by using his/her DSC, Auditor needs to ensure:

  1. HTML file name ‘wsweb’ and ‘GSTR_9C_Offline_Utility’ should be in same folder to generate the JSON.
  2. You have installed emSigner in your machine.

3. For detail help click on link below: https://tutorial.gst.gov.in/downloads/gstr9cofflineutility.pdf

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