GSTR-9 and GSTR-9C statement Preparation using Offline Tool: All you need to Know

By Navasree A.M - On July 24, 2023 12:50 pm - 5 mins read
GSTR-9 and GSTR-9C - GSTR-9 - GSTR-9C - GSTR - Offline Tool - statement Preparation - taxscan

The Goods and Services Tax Network (GSTN) has released the offline utility for form GSTR-9 and form GSTR-9C for the Financial Year 2022-23.

All registered taxpayers who were formerly normal taxpayers, including SEZ units and SEZ developers, are required to file the Form GSTR-9 once throughout each fiscal year. Taxpayers must include details about their purchases, sales, input tax credit, as well as any demands or refund claims, in this return.

The GSTR 9C reconciliation statement compares the information from the yearly returns submitted under GSTR 9 for the pertinent fiscal year with the information included in the taxpayer’s audited annual financial statements. It contains information about the taxpayer’s gross and taxable turnover as it is listed in its books of accounts, as well as the equivalent sums obtained by adding together all of the GST returns filed throughout the fiscal year.

Steps to Prepare GSTR-9 using Offline Tool

  1. Please ensure you download the latest version of  GSTR-9 Offline Tool from the GST portal. https://www.gst.gov.in/download/returns
  2. Launch the GSTR-9 Excel based Offline Tool a pop up (Open saved version – Yes/No) would appear and navigate to a worksheet named ‘Home’.
  3. On click of ‘Yes’ any previously saved data in the offline tool will be available.
  4. On click of ‘No’ any data previously saved data in the offline tool will be lost and you can’t recover the data
  1. Enter your GSTIN in the home sheet. Entered GSTIN would be validated only for correct structure.
  2. Select the applicable Financial Year from the drop-down. It is a mandatory field.
  3. Select the AATO of applicable Previous Year from the drop-down. It is a mandatory field.
  4. Download the GSTR-9 JSON file from the GST portal after logging in to the portal from the ‘Prepare Offline’ section of the GSTR-9 tile.
  5. Open downloaded  GSTR-9 JSON file into the Offline tool. A JSON file can’t be generated from the Offline tool until the GSTR-9 JSON file downloaded from the portal has been opened in the Offline tool.
  6. Auto drafted details shall be populated in respective worksheets.
  7. Enter additional details/edit auto drafted details as applicable in various worksheets. It is not Mandatory to fill data in all worksheets. The worksheet for which no details need to be declared can be left blank.
  8. Click Validate Sheet to check the status of validation. In case of validation failure; please check for cells that have failed validation and correct errors as per help text.
  9. Click on ‘Generate JSON File to Upload ‘ to generate a JSON file for upload of GSTR-9 return details prepared offline on the GST portal.                             

Steps to Upload GSTR-9 in GST Portal

  1. Login to GST Portal and select ‘Returns Dashboard’.
  2. Select applicable Financial Year and click on the “Prepare Offline” option in “Annual Return” tile/Box.
  3. Upload the JSON prepared using the offline Tool using the upload option in the return dashboard.
  4. The uploaded JSON file would be validated and processed.
  5. In case of validation failure upon processing; errors if any would be shown on the portal.
  6. Post successful upload of data on GST portal; Taxpayer to Preview the form and file GSTR-9.

NOTE : You may download the records successfully processed on the GST portal anytime by navigating to ‘Services > Returns > Annual Return >  Financial Year > Search > Prepare Offline > Download’. On click of download a JSON file would be available for download in about 20 Mins. The downloaded JSON file may be opened in Offline Tool using ‘Open Downloaded GSTR-9 JSON File’ to view/ edit/update details. Post update of details create JSON to upload on GST portal.”                                                                                            

Steps to Prepare GSTR-9C using Offline Tool

  1. Please ensure you download the latest version of  GSTR-9C Offline Tool from the GST portal. https://www.gst.gov.in/download/returns
  2. Launch the GSTR-9C Excel based Offline Tool and navigate to worksheet named ‘Home’
  3. If you want to open the Offline tool with the previous values you entered, Click “”Yes”” when the dialogue box prompts “”Open Saved Version?””. Else clicking “”No”” will clear all values in all the sheets.
  4. Enter your/taxpayer’s GSTIN in the home sheet. Entered GSTIN would be validated only for correct structure
  5. Select the applicable Financial Year from the drop-down. It is a mandatory field.
  6. Enter details as applicable in various worksheets. It is not Mandatory to fill data in all worksheets. The worksheet for which no details need to be declared can be left blank.You may use GSTR 9C Tables derived from GSTR 9 (PDF) , to fill the GSTR-9 related figures in worksheets.The PDF can be downloaded from GST portal (Services> Annual Return> Initiate Filing)
  7. Click Validate Sheet to check the status of validation. In case of validation failure; please check for cells that have failed validation and correct errors as per help text
  8. Click on ‘Generate JSON File to Upload ‘ to generate JSON file and sign using DSC (Digital Signature Certificate)

NOTE: Please ensure HTML file name ‘wsweb’ and ‘GSTR_9C_Offline_Utility’ should be in Same folder to generate the JSON.”              

Steps to Upload GSTR-9C in GST Portal

  1. Auditor shall pass this signed GSTR 9C JSON file to taxpayer for upload
  2. Taxpayer login to GST Portal and select ‘Returns Dashboard’
  3. Select applicable Financial Year and Tax-period. Click on Prepare Offline
  4. Upload the JSON prepared using offline Tool using upload option
  5. The uploaded JSON file would be validated and processed.
  6. In case of validation failure of one or more details in the uploaded JSON; an error file (returns_<Date>_R9C_<GSTIN>error Report. json) would be generated with the status of the uploaded JSON file as  ‘Processed with Error’.
  7. Taxpayer shall share this error file to the auditor to correct the error and resign the same.
  8. Auditor to open the error file in offline tool using ‘Open GSTR-9C JSON Error file downloaded from GST Portal’. All  records along with errors to be populated in respective worksheets with errors description in column ‘GST Portal Validation error(s)’ for the records which have errors. Post correction of errors, sign the statement using DSC and generate the JSON file and send it to the taxpayer to upload the same in the GST portal.
  9. Post successful upload of data on GST portal ; Taxpayer to Preview the form and file GSTR-9C.

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