The Offline Utility of GSTR-9C Annual Return for the Financial Year 2019-20 is now available on Goods and Service Tax (GST) Portal.
The excel based GSTR-9C offline utility is designed to help the taxpayer to prepare the GSTR-9C return offline.
The GSTR-9C is a reconciliation statement required to be furnished by a taxpayer whose turnover exceeds Rs.2 crore in a financial year while filing his annual return in form GSTR-9.
In order to generate GSTR-9C offline utility go to Downloads, click on Offline Tools then click on GSTR-9C Offline Tool and click download.
It is noteworthy that the offline functions of the utility work best on Windows 7 and above and Ms. Excel 2007 and above and the same is not mobile compatible.
Open the ‘Read Me’ instructions page and fill the worksheets of GSTR-9C. A taxpayer can also download the GSTR-9C tables derived from GSTR-9 in PDF format, after logging in to their account, and pass on the same to the auditor. An auditor can use these tables for updating the offline utility of GSTR-9C.
After updating the utility an auditor should generate the JSON file and shall affix his digital signature. Upon completion of verification and signing, he should pass on the JSON file to the taxpayer for uploading.
It is noteworthy that a taxpayer cannot make any changes to the JSON file generated by the taxpayer. The system validates the same before filing the Form.
Then Login to the GST portal and go to the ‘Returns Dashboard’. Select the financial year, tax period and then click ‘Prepare Offline’.
Click on the ‘Upload’ option to upload the JSON file prepared using the offline tool. The uploaded file will be validated and processed by the portal.
Lastly, a taxpayer should preview the form before proceeding to file GSTR-9C. A taxpayer should preview the form carefully as GSTR-9C cannot be revised, however, changes if any, can be incorporated through form GST DRC-03.
