GSTR 9C : Steps for taxpayers to file the Form

GSTR 9C : Steps for taxpayers to file the Form

1. Digital Signature Certificate (DSC)

i. Digital Signature Certificate (DSC) must be PAN based and in format PKCS7.
ii. DSC must not be corrupted.
iii. DSC should be valid and must not have expired.

2. Pre-requisites for filing FORM GSTR – 9C.

i. Prior filing of Annual Return GSTR-9 is mandatory.
ii. Form GSTR-9C has to be prepared by the Auditor by filling up data in the Offline Tool
available on the GST portal.

Note: Any observations/ comments must be entered in excel tool directly and must not
be copy/pasted from anywhere else.
Steps for Filing Form GSTR 9CActions to be done on

GST Portal/Offline or through

email communication

with Auditor

i. Taxpayer should compile details & Data and send the same to Auditor.
A. The Form GSTR-9 that has already been filed on GST portal
( should be downloaded (in PDF format).
ON GST Portal
B. Taxpayer should download GSTR-9C Tables by clicking on
‘initiate filing’ available under the tab of GSTR 9C. The tables
(derived from Form GSTR-9) contain following pre-filled fields
(as filed in Annual return):
i. Turnover
ii. Taxable turnover
iii. Total amount of tax paid
iv. ITC
ON GST Portal
C. The above mentioned PDF files of GSTR 9 and tables of
GSTR 9C should be sent to the Auditor for Preparing GSTR-9C
Through email/offline
ii. Auditor Prepares GSTR-9C Statement Using GSTR-9C Offline
D. Download GSTR-9C Offline Utility from GST portal in
ON GST Portal
E. Install emSigner after downloading the latest version from
GST Portal.
ON GST Portal
F. Open the GSTR-9C Offline Utility Excel WorksheetOffline
G. Add table-wise details in the WorksheetOffline
H. Generate Preview PDF file to view Draft Form GSTR-9COffline
I. Generate JSON File andOffline
J. Auditor needs to affix his/her DSC.Offline
K. Auditor needs to send the Signed JSON File to the TaxpayerCan use email or offline
storage devices such as
USB etc. to exchange files
with each other.
iii. Taxpayer Uploads GSTR-9C Statement (prepared by Auditor)
L. Click ‘initiate filing’ and upload other relevant documents
and by clicking on ‘prepare offline’ Upload the Signed JSON File
on GST Portal and Save form.
ON GST Portal
M. Sign the Form and complete filing of Form GSTR-9C.ON GST Portal

3. Important to note with regard to Table 11 of FORM GSTR 9C

i. Table 11 can be left blank completely.
ii. However, if data is required to be entered in some fields, then remaining fields must
not be left blank and 0.0 (Zero dot zero) must be entered in those fields.

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