How to file GSTR 9 online
How to file GSTR 9 online:
This process is issued by CBIC. It will provide the brief on how the GSTR 9 will be filed online. Although its just a process to file GSTR 9 online and actual facility is yet to be live. But it has provided a huge relief as many questioned are answered.
Tools available to file GSTR 9 online:
GSTR-9
– Online
– Offline (Excel)
Facilities available on GSTN to file GSTR 9:
Facilities –
➢ Based on GSTR-1 and GSTR-3B filed during the year, facility
to download system computed GSTR-9 as PDF format will be available
➢ Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.
➢ Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.
➢ In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions (table 6A, 8A and tax payment entries in table 9).
➢ ‘Nil’ return can be filed through single click.
How to file GSTR 9 using offline utility:
- Offline tool to be downloaded from the portal
➢Auto-populated GSTR-9 (System computed json) to be downloaded from the
portal before filling up values.
➢ Table 6A and table 8A will be non-editable.
➢ Other values will be editable barring tax payment entries in table 9.
➢After filling up the values, json file to be generated and saved.
➢After logging on the portal, the json file to be uploaded.
➢ File will be processed and error if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool
➢After making corrections, file will again be uploaded on the portal.
Correction can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.
❖Except late fee, if any, no payment is to be made with annual return. ❖After filing, return can be downloaded as pdf and/or Excel.
❖Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
❖ Payment can be made on voluntary basis through GST DRC-03, if required.
Source: CBIC
CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
