The last date of filing GSTR-9 and GSTR-9C for the Financial Year 17-18 is the 31st of January 2020. The new version of GSTR-9C was made available in December. The tax practitioners had been raising concerns about filing returns within such a short duration. This is what the GSTN had to say:
Query- New version of GSTR9C was made available on the Portal in December 2019. How can we file within one month?
Ans -The offline tool for preparation and upload of GSTR 9C was provided on the Portal in April 2019. A total of 51,881 taxpayers had filed GSTR 9C using this tool by 26/08/2019.
Some changes were made in tool in terms of Notification No. 56/2019 Central Tax in Oct 2019 and updated version of the tool was deployed in December 2019. Total 2,99,123 taxpayers have filed GSTR 9C up to 27/01/2020.
Query- Government extended date for filing of GSTR-1 up to 17/01/2020 but portal allows the ITC shown in GSTR-2A up to 30/04/2019.
Ans - Figures in table 8A of Form GSTR 9 are Auto populated only for GSTR 1 filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019.
ITC on supplies of the financial year 2017-18, if reported after 30th April, 2019, will not get auto-populated in table 8A of Form GSTR-9 but will appear in Form GSTR-2A.
Issue: Unable to delete data relating to Table 17 mistakenly entered in Table 18.
Reply: Downloaded JSON of this data from the portal and import into offline tool. Thereafter make corrections, generate a new JSON and upload on Portal.
Issue: Unable to delete data relating to Table 17 mistakenly entered in Table 18.
Reply: Downloaded JSON of this data from the portal and import into offline tool. Thereafter make corrections, generate a new JSON and upload on Portal.
Query: Where to show undeclared GST Turnover in GSTR-9?
Reply: If tax is payable on that turnover, please declare it in Table 4 of GSTR-9.
If tax is not payable, then declare it in Table 5 of GSTR-9.
Query- Government extended date for filing of GSTR-1 up to 17/01/2020 but portal allows the ITC shown in GSTR-2A up to 30/04/2019.
Ans.- Figures in table 8A of Form GSTR 9 are Auto populated only for GSTR 1 filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019.
ITC on supplies of the financial year 2017-18, if reported after 30th April, 2019, will not get auto-populated in table 8A of Form GSTR-9 but will appear in Form GSTR-2A.
Advisory for Issues reported on 29.01.2020
Issue: While uploading GSTR 9C JSON file, error showing, Error occurred and there is no error report.
Advisory:
In the case of 'Error occurred' please ensure:
1. The user is not putting '0' (Zero) in the format of the membership number.
2. The user is using GSTR-9C Offline Utility v1.6 to generate JSON.
3. Date formats are correct (DD/MM/YYYY), and correct dates should be entered at relevant places.
4. The user is generating the JSON with MS-Office version greater than 2007 (2010, 2013, 2016, etc.).
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