GSTR-9C
Learn how to file GSTR-9C by following these simple steps
Last updated
Learn how to file GSTR-9C by following these simple steps
Last updated
Every registered person whose turnover during a financial year exceeds the prescribed limit of rupees two crores^ shall get his accounts audited by a chartered accountant or a cost accountant.
^The limit is enhanced to Rs 5 crore for the GSTR-9C of FY 2018-19 as per the CBIC notification dated 23rd March 2020.
GSTR-9C is a statement of reconciliation 50 between:
the Annual Returns in GSTR-9 filed for a FY, and
the figures as per the audited annual Financial Statements of the taxpayer.
GSTR-9C must be prepared and certified by a Chartered Accountant or Cost Accountant. It must be filed on the GST portal or through a facilitation centre by the taxpayer, along with other documents such as the copy of the Audited Accounts and Annual Return in form GSTR-9.
‘Login’ to ClearTax GST, click on ‘Download Desktop App’ to download the ClearTax GST Desktop App
Login to ClearTax GST Desktop app, click on ‘File GST Returns’ to file your returns
Select a ‘Business’ to import your data
Under ‘GST Returns’, select ‘Prepare & File GSTR-9C’
Under the tab ‘Prepare Part A’ fill the details required in the tables. The fields can be edited. Once all the tables are filled, click on ‘Save & Continue to Part B’ button to proceed
Under the ‘Prepare Part B’ tab fill in the required details , click on ‘Save & Continue to Save & File’ button to proceed
Under the ‘Sign & Download JSON’ tab → Click on ‘Sign GSTR-9C using DSC’ button to sign the form using DSC
Note: In case the DSC is not attached at all, the following message will appear → Click on ‘Sign GSTR-9C using DSC’ button to try again
Once the DSC is attached → Click on ‘Sign’ button to sign the form
Enter the ‘User Pin’ , click on the ‘Login’ button to proceed
Congratulations!!! Your GSTR-9C is now signed successfully, click on ‘Download GSTR-9C JSON’ button to download the JSON , upload the JSON file downloaded to the GSTN Portal to file GSTR-9C