Learn how to file GSTR-9C by following these simple steps
Basics of GSTR-9C
What is GSTR-9C?
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.
Who must prepare & submit GSTR-9C?
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.
Guide to file GSTR 9C
Step 1: Login to ClearTax GST
‘Login’ to ClearTax GST, click on ‘Download Desktop App’ to download the ClearTax GST Desktop App
Step 2: Slect File GST Return
Login to ClearTax GST Desktop app, click on ‘File GST Returns’ to file your returns
Step 3: Select Business
Select a ‘Business’ to import your data
Step 4: Slect Prepare & File GSTR-9C
Under ‘GST Returns’, select ‘Prepare & File GSTR-9C’
Make sure to select the ‘Return Period’ for which you want to import the file. You can fill GSTR-9C & generate JSON only using the Desktop App. If you’ve logged in via ClearTax GST website , a modal will pop-up, asking you to continue filing GSTR-9C through the ClearTax GST Desktop App. Click on ‘Open ClearTax GST Companion’ to continue filling the form.
Step 5: Select Save & Continue
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
Make sure the all Mandatory fields marked using a ‘*’ are filled.
Under the ‘Prepare Part B’ tab fill in the required details , click on ‘Save & Continue to Save & File’ button to proceed
Under the ‘Prepare Part B’ tab, the ‘Taxpayer details’ can be auto-filled in some tables. Just click on the ‘Autofill now’ button to autofill the details.
Step 6: Select Sign GSTR-9C using DSC
Under the ‘Sign & Download JSON’ tab → Click on ‘Sign GSTR-9C using DSC’ button to sign the form using DSC
Make sure to turn on the ‘emSignerGSTN’ before signing GSTR-9C otherwise you won’t be able to sign GSTR-9C.
In case DSC is not attached properly, the following message will appear , click on ‘Ok’ button , click on ‘Sign GSTR-9C using DSC’ button to try again
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
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
Step 7: Click on Sign & Login
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