New releases on GST Portal on Annual return

Subject: Information to Taxpayers on new releases on GST Portal, as on 30/04/2019

Dear Taxpayer,

It is our constant endeavor to provide new functionalities on GST Portal and to improve features of the existing functionalities, to make GST compliance on GST portal, easy and smooth for the taxpayers. Here is an update on new functionalities deployed at GST portal recently for your reference.

2 Recently, offline utility for preparing Annual Return Form GSTR 9A and Form GSTR 9C, were deployed at GST Portal. The Excel based offline tools are designed to help taxpayers to prepare GSTR 9A return & GSTR 9C return offline, without the use of internet. The tool also contain the instructions for entering data against each table.  Most of the data entry and business validations are inbuilt in the offline utility reducing chances of errors upon upload to GST Portal. This will help taxpayers to save time and effort for preparation of their GST Annual Return GSTR 9A and GSTR 9C. These offline tools can be downloaded from "Downloads" sections in homepage of GST Portal.

3. Offline utility for preparing Annual Return Form GSTR-9A:  Form GSTR 9A for financial year 2017-18 is required to be filed by the taxpayers who have opted for composition scheme during any part of the said financial year. 

a. GSTN has also provided a facility to download the system computed summary of the Annual Return GSTR 9A and also to download the GSTR 4 Return summary at GST Portal. Using Offline Utility of GSTR-9A, composition taxpayers will be able to open the system-computed Form GSTR-9A, which is based on the returns filed in Form GSTR-4, during the year. The system computed values can be edited in the offline tool.

b.Once the Returns are prepared using the offline tool, the composition taxpayers are required to upload the generated JSON file on GST Portal. They can then preview the details uploaded and can then file return on the GST portal. This Annual Returns is to be filed by the taxpayers by 30th June 2019, without payment of late fee.

c. The FAQs and Manual for GSTR-9 A (offline) is available at link:

• User Manual: https://tutorial.gst.gov.in/downloads/gstr9aofflineutility.pdf
• FAQs: https://tutorial.gst.gov.in/downloads/gstr9aofflineutility.pdf

4. Offline utility for preparing Annual Return Form GSTR 9C: Form GSTR-9C is a reconciliation statement, required to be furnished along with filing of annual return in Form GSTR-9 by the taxpayer under normal category, whose turnover is above Rs.2 Crores during a financial year. The Excel based Form GSTR-9C Offline Tool is designed to help auditors in preparation of taxpayer's GSTR-9C statement.

a. Taxpayer can download the 'System generated summary based on GSTR-9' in PDF file from the portal by clicking on 'Download GSTR-9C tables derived from GSTR-9(PDF)' button. Downloaded PDF can be passed on to the auditor who can use the same to fill Form GSTR-9 related fields in GSTR-9C offline tool.

b. The Chartered Accountant/Cost Accountant shall use the GSTR 9C offline tool to fill up the required details. They can then generate a JSON file after validation. After generating JSON, the Auditor shall affix his digital signature on the same. Thereafter he shall pass on the signed JSON file to taxpayer for uploading it on the GST Portal.

c. The JSON file is to be uploaded on GST portal by the taxpayer, along with a copy of the documents like Balance Sheet, Income and Expenditure Account/ Profit and Loss Account and any other documents.

d. The FAQs and Manual for GSTR-9C (offline) is available at link ->

• User Manual: https://tutorial.gst.gov.in/downloads/gstr9cofflineutility.pdf
• FAQs : https://tutorial.gst.gov.in/downloads/gstr9cofflineutility.pdf

5. Note: Any additional liability reported in the Annual Return can be paid in cash by the taxpayers using Form DRC-03 after selecting the reason as Annual Return/Reconciliation Statement, as applicable.

Recently we have conducted some Webinars on filing of Annual Returns, the recording of these webinars can be accessed at GSTN you tube channel https://www.youtube.com/c/GoodsandServicesTaxNetwork.

This is for your information please.

Thanking you,
Team GSTN