Update Category: GST Audit Report in
Form GSTR 9C - Introduction and Filing process
Update Source:
GSTR 9C Audit Report under GST
Release No.: TM/GST/029 dated 17th April 2019
Recently on 14th April 2019, GSTN opened the filing window
for GST Audit Report in Form GSTR 9C. We have examined the various aspects for
filing of GSTR 9C and studied the off-line template released by GSTN for filing
of FORM GSTR Introduction and Filing process on preparation and filing aspect
of Audit Report in Form GSTR 9C.
A.
key aspects in filling GST Audit Report – FORM GSTR-9C For the Financial Year
2017-18.
The same is summarized in
below table for ease of understanding:
N
1.Complete filing of all pending
returns - GSTR I and GTSR 3B from July 2017 to March 2018 (Reach out
to GSTN help desk for any technical glitch in filing)
2. File Annual Return in Form GSTR 9 -
Annual
Return in Form GSTR 9 for is to be filed before filing GST Audit Report in Form
GSTR 9C
3. Keep the figures for Annual Return handy (keep soft copy or
print out) - Since the Audit report requires details of annual return to be
provided in GSTR 9C, keeping the same ready shall come handy.
_____
4. Scan and keep a
copy of Profit & Loss (or Income and Expenditure Statement) and Balance Sheet
- Scan the reports in PDF or JPEG format (Max size of each file 5
MB)
5. Re-check all details before filing -
Remember, Audit Report once filed cannot be amended. Hence it is advisable
to cross check all figures before proceeding to file Audit report.
B. System Requirements for preparing and filing GST Audit Report:
1.
Operating system –MS windows 7 or above
2.
Microsoft Excel 2007 and above
C. Pre – requirement for filling
Form GSTR-9C:
Before you proceed to file GST Audit Report, below details, data
or requirement is to be prepared and handed over to Auditor for conclusion of
Audit-
1 Bifurcate the books of
accounts for each GSTIN - If you
operate in multiple locations having more than one GST Registration, books of
accounts is to be prepared for each GSTIN - Outward
supplies, ITC, Payment, Expenses, etc
2. Invoice-wise outward supply Statement
- Reconcile outward supply turnover of books and returns
3. ITC details (GSTR 2A, Books of
Accounts and GSTR 3B ) -
Reconcile Input Tax Credit availed as per returns and those
appearing in books and those auto-populated in GSTR 2A
4 Expense head wise lit details -
Prepare statement containing basic value, ITC and Eligible ITC for
the list of expenses provided in the audit report. This is to be prepared for
each GSTIN.
5 Details of all payments made under
each rate of tax - Under Forward Charge and Reverse Charge
6. Reasons for Differences -
Identify any difference in Annual return and Books of Accounts for
Total Turnover, Taxable Turnover and ITC and prepare reasons for same to be
handed over to Auditor.
7. Pay the Recommended Liability -
In case of any liability suggested by Auditor and accepted by the entity,
please pay the same by using the form DRC 03. Facility to pay the same before
filing Audit Report is also available in the login
D. Guide for filing GST Audit Report (Summary) –
The Offline excel utility to file GSTR 9C has following Tabs -
1. 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 would be populated to respective tables of Excel
workbook.
2. 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 rile 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.
3. Generate JSON File to Upload GSTR-9C
details on GST Portal: To generate JSON rile for upload of Form GSTR-9C
details prepared offline on GST portal. The error file will also require to be
signed by auditor again.
4. 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.
5. 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 rail validation would be marked in Red.
E. High Level
Process flow for GSTR 9C preparation using off-line template
1. Validate the details filled in various tables using ‘validate’ button at the
top of every sheet. The validation error if nay is to be rectified before
proceeding.
2. Generate JSON using ‘Generate JSON File to Upload’ option
3. Upload the generated JSON on GST Portal. Preview the details uploaded and
File return on the GST portal. Check the tables in the GSTR 9C on screen.
4. Open saved version (Yes/No) Select ‘No’ option for not viewing the saved
data (if you select No then date in the file shall get erased) and if you
select ‘Yes’ then saved data will be available in the respective worksheets.
F. Step-wise procedure to file GST Audit Report - Form
GSTR 9C –
2.
Open the GSTR-9C Excel based Offline Tool and navigate to worksheet named ‘GstWorking
’ in the excel template.
3. For opening the Offline tool with the previous data which you entered, Click
“Yes” when the dialogue box prompts “Open Saved Version?”. Else clicking “No”
will clear all values in all the sheets.
4 Enter taxpayers GSTIN in GstWorking sheet. Entered GSTIN would be validated
only for correct structure.
5. Select the applicable Financial Year from the drop-down (mandatory field).
6. Enter details as applicable in various worksheets.
The worksheet for which no details need to be declared can be left blank
.
7. Click Validate Sheet to check the status of validation. In case of
validation errors - please check for cells that have failed validation and correct errors as
per help text.
8. Click on ‘Generate SJSON File to Upload ‘to generate JSON file and sign
using DSC (Digital Signature Certificate). Dialogue box prompt to sign using
DSC on the utility
9. Auditor shall pass this signed GSTR 90 JSON file to taxpayer for upload.
Taxpayer to complete this step onwards
1.Login to GST Portal and select ‘Returns Dashboard’.
2. Select applicable Financial Year and Tax-period.
3. Click on Prepare Offline.
4 Upload the JSON prepared using offline Tool using upload option.
5. The uploaded JSON file would be validated and processed.
6. In case of validation failure of one or more details in the uploaded JSON an
error file (returns_R9C_error Report. json) would be generated with status of
uploaded JSON file as ‘Processed with Error’!
7. Taxpayer shall share this error file to auditor to correct the error and
re—sign the same.
8. Auditor to open the error file in offline tool using ‘Open GSTR-9C JSON
Error file downloaded from GST Portal’. All records along with errors to be
populated in respective worksheets with errors description in column ‘GST
Portal Validation error(s)’ for the records which have error. Post correction
of errors, sign the statement using DSC and generate the JSON file and send it
to the taxpayer to upload the same in GST portal.
9. Post successful upload of data on GST portal Taxpayer to Preview the form
and file GSTR-9C
NOTE: Please ensure HTML file name ‘wsweb’
and ‘GSTR_9C_Offiine_Utility’ should be in Same folder to generate the JSON
G. Additional details to be considered while filing
GST Audit Report in Form GSTR 9C -
1 Follow instruction in ‘GSTR-9C offline
tool’ to add details and generate JSON file for upload.
2. Clicking on ‘DOWNLOAD GSTR-9C TABLES DERIVED FROM GSTR-9 (PDF)’ to fill the
GSTR-9 related figure in GSTR-9C offline tool. This is only for reference for
preparing the Reconciliation Statement (GSTR-9C) by Auditor.
3. Facility to preview draft (PDF) can be used to check the details filled up
in the GSTR-9C,
4 GSTR-9C shall be prepared in Offline Tool and required to be digitally signed
by a Chartered Accountant or a Cost Accountant.
5. Verify that documents uploaded are
duly signed by Chartered Accountant or Cost Accountant and are not tampered.
6. Click on ‘Prepare Offline’ to initiate upload of Form GSTR-9C (signed JSON
file shared by Auditor) and click on ‘Upload’ tab to upload JSON file with the
help of instruction available there.
.
_ 7. Supporting documents like audited financial
statements and other required documents, if any also needs to be uploaded by
clicking on ‘Initiate Filing’ button along with the reconciliation statement
(JSON file) on the portal.
8. You may make payment if you have any additional liability through GST DRC-03
link. (This is available in ‘Initiate Filing’ page)
9. ‘Proceed to File’ button shall be enabled only after successful uploading of
Reconciliation statement (JSON file) and audited annual accounts.
10. Click on ‘Proceed to File’ and Click on ‘File GSTR-9C’ with DSC/EVC.
11 Neither amendment nor revision of GSTR-9C can be made after filing the same
Note: This is for information only. For exact details of changes, the Notification/circular may please
be referred to, as and when they are issued.
