Introduction to Excel based GSTR-9C offline tool:
1. The Excel based Form GSTR-9C Offline Tool is designed to help auditor to prepare taxpayer’s GSTR-9C statement offline.
“2. Details for following Tables of Form GSTR-9C statement can be added by auditor using the offline Tool.
Pt. II- Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9). Pt. II(5)- Reconciliation of Gross Turnover.
Pt. II(6)- Reasons for Un – Reconciled difference in Annual Gross Turnover.
Pt. II(7)- Reconciliation of Taxable Turnover. Pt. II(8)- Reasons for Un – Reconciled difference in taxable turnover. Pt. III- Reconciliation of tax paid
Pt. III(9)- Reconciliation of rate wise liability and amount payable thereon.
Pt. III(10)- Reasons for un-reconciled payment of amount. Pt. III(11)- Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above).
Pt. IV- Reconciliation of Input Tax Credit (ITC) Pt. IV(12)- Reconciliation of Net Input Tax Credit (ITC)
Pt. IV(13)- Reasons for un-reconciled difference in ITC. Pt. IV(14)- Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account.
Pt. IV(15)- Reasons for un – reconciled difference in ITC Pt. IV(16)- Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
Pt. V- Auditor’s recommendation on additional Liability due to non-reconciliation .
PART – B- Certification” 3.
The Offline tool has following features to help taxpayer in Return Preparation
a. Open GSTR-9C JSON file downloaded from GST Portal: To open Form GSTR-9C details (uploaded earlier) file – downloaded from GST portal into the Offline Tool. Upon successful import of file, the details wouldbe populated to respective tables of Excel workbook.
b. Open GSTR-9C JSON Error File Downloaded from GST Portal: To open file downloaded from GST portal from the ‘Processed with error’ link. Upon successful import of the file details ‘processed with error’ records would be populated to respective tables of Excel workbook. The GST portal errors would be marked as red and can be shown in hover at red marked field.
c. Generate JSON File to Upload GSTR-9C details on GST Portal: To generate JSON file for upload of Form GSTR-9C details prepared offline on GST portal. The error file will also require to be signed by auditor again.
d. Generate Preview PDF file to view Draft GSTR-9C form: To preview in PDF format, Form GSTR-9C details as prepared offline on GST portal. e. Validate Sheet: To Validate the data entered in respective worksheet of this offline Tool. Successful validation is notified to Taxpayer via pop-up while on failure of validation the cells that fail validation would be marked in Red. ”
4. The high level process flow for GSTR-9C statement preparation is as follows
a. Validate the details filled in various tables using ‘validate’ button at the top of every sheet.
b. Generate Json using ‘Generate JSON File to Upload’ option
c. Upload the generated JSON on GST Portal. Preview the details uploaded and File return on the GST portal
d. Open saved version (Yes/No):- If you select ‘No’ option then previously saved data not visible and if you select ‘Yes’ then saved data will be available in the respective worksheets” Please ensure you download the latest version of GSTR-9C Offline Tool.