How to file GSTR-9C offline utility?

HOW TO FILE GST AUDIT REPORT IN GSTR-9C

OFFLINE:

1. Download the offline utility for GSTR 9C by visiting gst.gov.gov.in. The utility is available under the head Offline Tools provided in ‘Download’ Tab.
2. Access the Excel based Offline Tool.
3. One can access the previous data entered in the Offline tool by clicking ‘Yes’ on the dialogue box stating ‘Open Saved Version?’
4. Taxpayer should begin with filling GSTIN in the home sheet.
5. Taxpayer should select the relevant Financial Year from the drop-down tab. The tab is available right below the GSTIN column.
6. Upon taxpayers discretion they can choose to fill legal name, trade name and other related details.
7. Details which are applicable for the concerned taxpayer needs to be filled in numerous worksheets. While the remaining should be left blank.
8. Each sheet comes with a validation tab which is available on the top right column of every worksheet. Taxpayer should validate each worksheet independently to check whether there are any errors.
9. Once all the relevant worksheets have been filled. Click on ‘Generate JSON File to Upload GSTR-9C details on GST portal’
10. In case any mandatory field has been left blank the tool will mark that field in ‘Red’.
11. Else, taxpayer should sign the file using Digital Signature Certificate.
12. Taxpayer should then Login to the GST Portal.
13. Under the Return Dashboard one should select relevant Period and Financial Year and submit the same accordingly.

Who has to file GSTR-9C?

All those taxpayers having the turnover above 2 crores in a financial year are required to file GSTR 9C form along with the reconciliation statement and certification of an audit.

Due date to file GSTR-9C?

The due date for filing Form GSTR-9C for the period 1^st July 2017 to 31^st March 2018 shall be 30^th June 2019 (Order No. 03/2018-Central Tax).