How to File GSTR 9- offline utility and directly on the GST Portal

Step 1: Log in to GST common portal:

connect with common portal/ website and click to www.gst.gov.in

> login using valid credentials of login and passwords

> on the dashboard,

Click the Services

>Returns

>Annual Returncommand

OR can directly nagigate from dashboard to Annual Return button as available on the dashboard

Step 2: Select the given relevant financial year.

File Annual Returns page will be displayed. Select the appropriate Financial Year from the drop-down list and click the search button.

 Step 3: Click on Prepare Online:

A registered person can chose option to the File Annual Returns page after selecting the financial year. The page displays with separate tiles for fi ling GSTR-9 & GSTR-9C. GSTR-9 may select any mode or both online and offline.

On clicking the prepare online button, First you will need to select from questionnaire page where a registered person have to check answer whether he wants to file nil annual returns for the appears financial period.

Select the right option, means. Yes or No, and click the next button then portal will allow filing of Nil GSTR-9 only  in case of Registered persons filed all the GSTR 1 and 3B for the relevant financial years otherwise portal will appears the following error massage to you.

If you select  No then clicks on Next, you will be redirected to the dashboard of the GSTR-9 Annual . System computed GSTR-9 is mirror or sum of your all monthly GSTR-1 and GSTR-3B as filed by you during the year.

Step 4: Download System Computed Details: 

The GST portal provides to download all form in PDF as system computed details of GSTR-9. GSTR-1  and GSTR-3B filed by you during the year. It is worth noting for you that that an annual summary is for reference only. In which details given in table 8A Table 8A, details in Excel format must be comparison with you relevant data to match your ITC as reflected in your GSTR 2A.

 The system-computed details is to be used for preparation of GSTR-9. You can report the undeclared liability in GSTR-9,as well as  unpaid liability voluntarily basis by you using FORM DRC-03. Apart from the above, other Tax liabilities and ITC comparison Tables can also be used for verification of data auto-populated in GSTR-9 and for comparison to verify the correct it all with books of accounts.

Step 5: Furnish the requisite details in various tiles:

Your GSTR-9 is divided or bifurcate into different tables. For each table of GSTR-9, a separate has given tile. You can review the auto-populated information and download or note download  the data in each tile. Following are the various tables that a registered person is required to fill-

Table 4:  Here is given the details of advances, inward and outward supplies made during the financial year on which tax is payable to you.

Table 5: Here is given the details of Outward supplies made during the financial year on which tax is not payable to you.

Table 6: Here is given the details of ITC availed during the financial year.

Table 7: Here is given the Details of ITC reversed and Ineligible ITC for the financial year.

Table 8: Here is given the other ITC-related information.

Table 9: Here is given the details of tax paid as declared in returns filed during the financial year.

Table 10, 11, 12, and 13: : Here is given of the transactions for the financial year  declared in returns of the next financial year till the specified period.

 Table 14: Here is given the differential tax paid on account of declaration in table no. 10 & 11.

Table 15: Here is given the information of Demands and Refunds.      

Table 16: Here is given the details of supplies received from composition taxpayers, deemed supply under section 143 and goods sent on an approval basis.

Table 17: Here is given the details of HSN-wise summary of Outward Supplies.

Table 18: Here is given the details of HSN-wise summary of Inward Supplies.

Table 19: Here is given the details of Late fees payable and paid.

 Details of each table above are discussed as under-

Table 4: Here is given the details  of advances, inward and outward supplies made during the financial year on which tax is payable:

The details of Table 4 are auto-populated from FORM GSTR-1 & 3B filed by you during the year.

In that section also given the details of outward supply are auto-populated from GSTR-1 & and details of inward supply on which tax is paid under the RCM is auto-populated from GSTR-3B filed during the year.

 You may change figure up-to 20% from the auto populated figures and then excess amount may lead to show red and yours edit or modified details is being considered as final details.

Then check on the Yes button to confirm with changed figures.

Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button

Click the BACK TO GSTR-9 DASHBOARD button to return to the GSTR-9 Dashboard page. A registered person would be redirected to the main page of GSTR 9 page, and the summary will be updated accordingly.

Table 5: Here is given the details of Outward supplies made during the financial year on which tax is not payable:

 The details of Table 5 gives auto-populated from GSTR-1 filed you  during the year.

You may change figure up-to 20% from the auto populated figures and then excess amount may lead to show red and yours edit or modified details is being considered as final details.

 Click on the Yes button to confirm the revised Amounts.

 

 Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”.

Click the OK button.

Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. A registered person will be redirected to the main page, and the summary updates accordingly.

 Table 6: here is given the details of ITC as availed during the financial year:

 This is not editable dada or filed as auto populated in Table 6A fetching from Table 4A of GSTR-3B as filed during the financial year.

 You are advices to manually enter the details of IGST, CGST and SGST  in Tables 6B to 6N according to the nature of inward supply on which credit has been taken  availed in GSTR-3B.

 You should also is required to bifurcate credit taken as eligible under category of  Input, Input services, and capital goods according to the nature of the supply, such as inward supply (other than RCM and Import), Inward supply under RCM received from an unregistered person, Inward supply under RCM received from registered person, import of goods, Import of services, ITC on ISD invoice, etc. It is noted that you are not allowed to avail of additional credit through GSTR-9, as shown in Table 6.

 Table 6J of GSTR-9 provides you the information of the difference between Table 6A and 6I (the sum of Table 6B to 6H). This difference should have to be zero because of you are providing the bifurcation of credit taken in GSTR-3B into different headings as per the nature of supply.

 

Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button.

 Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. A registered person would be redirected to the landing page, and the tile summary would be updated accordingly.

 Table 7: Here is given the details of ITC reversed and Ineligible ITC for the financial year:

 ITC reversed in table 6B of FORM GSTR-3B shall have to be further bifurcation in that table as based on the nature of reversal, such reversal on account of 180 days (not paid to vendors), reversal on account of excess ISD credit, reversal on account of Rule 42 & 43, In-eligible credit under Section 17(3) etc.

You  must have to manually enter details of the reversal of ITC IGST, CGST, SGST, and Cess in Table 7 of GSTR-9 according to the nature as to reverse the reversal.

 That case, you are reporting reversal under another category in Table 7H of GSTR-9, mentioning the description of such reversal is mandatory.

 

 Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button.

 Click the BACK TO GSTR-9 DASHBOARD button to return to the GSTR-9 Dashboard page. You will be redirected to the main page, and the tile summary will be updated accordingly.

 Table 8: Other ITC-related information.

 All figures in Table 8 are auto-populated from FORM GSTR-2A, Table 6 of GSTR-9.

(Note: All figures in Table 8A are auto popultated from FROM GSTR 2B from financial year 2023-24. that means your GSTR 8A Data will ready after the final GSTR 2B of every next April month for every previous financial year.)  

Registered person shall manually furnish subsequent year figures of credit availed in Table 8C, ITC available but not availed in 8E, ITC available but ineligible in Table 8F, and IGST paid on imports in Table 8G of GSTR-9. Click the Save button. A confirmation will be displayed: "Save request is accepted successfully". Click on OK button.

 Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. A registered person would be redirected to the main page, and the summary would be updated accordingly.

 Table 9: Details of tax paid as declared in returns filed during the financial year.

 Here is given the details of tax payable and paid on the sales or supply made during the financial year would be auto-populated in Table 9 from details fetching from GSTR-3B of the financial year.

 Here is given the details of tax payable are editable. but, taxes paid through cash ledgers  and input tax credit are non-editable. Guidance Note on preparation and filing of FORM GSTR 9 & 9C.

You should enter the details of tax payable if different than the tax payable as declared in GSTR-3B.

Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button.

 Click the BACK TO GSTR-9 DASHBOARD button and return the GSTR-9 Dashboard page. You would be redirected to the landing page, and the summary would be updated accordingly.

Table 10, 11, 12 & 13 : Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.

You have to report amendments or rectifications made in outward supply, including debit and credit notes pertaining to the financial year in the next financial year up to the specified period in Tables 10 & 11.

 ITC taken and reversed for the financial year in subsequent financial year shall be reported by a registered person in Table 12 & 13.

 Tables 10,11,12 & 13 figures are not auto-populated or fetching from GSTR-1 & 3B. You are  required to report the figures in each table manually.

Fill the requisite details in each pertaining table and Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”.

Click the OK button.

 Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. You will be redirected to the Lading page, and the summary will be updated accordingly.

 Table 14: Differential tax paid on account of declaration in Tables no. 10 & 11.

 Difference in tax payable on account of the declaration of figures in Tables 10 & 11 will be auto-populated in this table. You cannot change payable of this table, because of  its non-editable . You may required to report the tax paid amount manually in the tax paid part of the table.

Enter here the details of the tax paid, if any.

Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button.

Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. You will redirect to the landing page, and the summary will also update accordingly.

 Table 15: Particulars of Demands and Refunds.

 You must have to report the aggregate value of refunds claims, sanction, rejected and pending for processing in Tables 15A to 15D. Table 15E to 15G contains details of the total demand for tax raised by the department, tax paid out of the demanded amount, and pending demand.

It is a manual field based on the input of a registered person.

 You have to enter the requisite details in each table.             

                                     

Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button.

 Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. You will redirect to the landing page, and the summary will updates accordingly.

Reporting of details in Table 15 is optional for FY 2023-24.                     

Table 16: Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on an approval basis.

 Details of supplies received from composition taxpayers, deemed supplies and goods sent on an approval basis should be declared in this table.

You are required to enter the information in this table manually.

You are required  to enter the requisite details in each table.

 Click on the save button. A confirmation message will be displayed: “Save request is accepted successfully”. Click the OK button.

Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. You will redirect to the landing page, and the summary will updates accordingly.

Reporting of details in Table 15 is optional for FY 2023-24.

Table 17: HSN-wise summary of Outward Supplies.

 You must report HSN wise summary of sales/outward supply in Table 17. You can report 500 records online on the common portal in Table 17. You have more than 500 records in Table 17, you should have to upload the same using the offline utility of GSTR-9.

 You must to report a summary of sales/outward supplies against each HSN code under this table. Details should be reported  in net of sales return. In case of service, the quantity shall be reported as zero and UQC as ‘OTH-others’. Entering negative figures is allowed. Total Values can be rounded up to Rs. 10.

 Click on the add button to add records of each HSN.

 Enter proper HSN/SAC, Qty, UQC, Taxable Value, Rate of Tax, IGST, CGST, SGST and Cess. Click on the button “Add”.

 

Click on the save button. A confirmation message will be displayed: “Save  request is accepted successfully”. Click the OK button.

Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. You will  redirect to the landing page, and the summary will update accordingly.

Table 18: HSN-wise summary of Inward Supplies.

 You are required to report HSN wise summary of purchase/ inward supply in Table 18. You can report maximum upto  500 records online on the common portal in Table 18. If youhave more than 500 records in Table 18, he should have to upload the same using the offline utility of GSTR-9.

 You have to  report a summary of inward supplies for each HSN code under this table. Details reported should in net of purchase return. For service, the quantity shall be reported as zero and UQC as ‘OTH-others’. Entering negative figures is allowed. Values can be rounded up to Rs. 10.

 Click on the add button to add records of each HSN. Enter appropriate HSN/SAC, Qty, UQC, Taxable Value, Rate of Tax, IGST, CGST, SGST, and Cess. Click on the button “Add.”

 Click on the save button. A confirmation message will be displayed that “Save request is accepted successfully”. Click the OK button.

 Click the BACK TO GSTR-9 DASHBOARD button to return to the Form GSTR-9 Dashboard page. A registered person will redirect to the landing page, and the summary will update accordingly. Reporting HSN-wise details of inward supplies for FY 2023-24 is optional.

 Table 19: Late fees payable and paid.

 Table 19 is applicable only in the event of late filing of GSTR-9 beyond the due date.

 After reporting all details before this table , a You need to click the “Compute Liability” button on the right side of the bottom section of the annual return.

After clicking the compute liability button, The common portal will calculate late fees, which a registered person must pay through the cash ledger.

 After the COMPUTE LIABILITIES click button, details provided in all tables will processed on the GST Portal at the back end, and late fee liabilities, if any, all the particular shall be computed.

 A warning message will appear if the information in Form GSTR-9 is still being processed or has errors. If the records are still being processed, please wait for the process to finish. If there are errors, go back to the form, check the specific records with errors, and fix them.

 A message at the top of the screen will say, "Compute Liabilities request has been received. Please check the status after some time." Click the Refresh button to update the information.

 Once the status of Form GSTR-9 changes to "Ready to File," Table 19, "Late fee payable and paid," will become available.

Click the “Proceed to File” button next to the “Compute Liability” button. The system will calculate the late fee that must be paid in cash. Before filing Form GSTR-9, it is recommended to download the draft GSTR-9 using the “Preview Draft GSTR-9” button (PDF/Excel) at the bottom of the page. Carefully check the details in each table before submitting.

Step 6 Filing of FORM GSTR-9:

You are required to check the declaration box before filing GSTR-9 on the common portal.

All the particular of filing can be done using the authorised person’s EVC or DSC option.

You need to select the authorised signatory as per given the drop-down list and click on the preview GSTR-9 button and then the fileGSTR-9 button.

A warning message will appear asking if you agree to adjust your tax, interest, and late fees as shown in the return. Click the "Yes" button.

You will then be taken to the "Submit Application" page. Click the "File with DSC" or "File with EVC" button to complete the process.

 - If you are filing with DSC, a window will appear to select the DSC. Choose the certificate of the authorized signatory and click the "Sign" button. 

 - If you are filing with EVC, an OTP will be sent to the registered email ID and mobile number of the authorized person. Use this OTP for authentication. 

 - After the OTP is validated, the portal will generate an Acknowledgement Receipt Number (ARN). The taxpayer will also receive an SMS and email on their registered mobile and email ID with the ARN and confirmation of the successful submission of GSTR-9. 

 - The late fee payment will be updated in the Cash Ledger. 

 - A registered person can view or download the filed Form GSTR-9 in PDF or Excel format. 

 - Any additional liability (other than late fees) can be paid using Form DRC-03. 

 Uploading of FORM GSTR-9 using offline utility:

 A registered person can also upload the details of various tables of FORM GSTR-9 using offline utility as available on the GST portal using the following simple steps.

Step 1: Download offline tool:

 Download the GSTR-9 offline tool from the GST common portal and use gst portal

> www.gst.gov.in

> Downloads>

Offline Tools>

GSTR-9 Offline Tool.

 This is an Excel-based utility and requires Windows 7 or above OS of windows with MS excel 2010 or newer version. One you have downloaded offline utility is corrupted. You need to use the latest offline tool for filling GSTR-9 and fit it with required compatible to use this utility.

 Step 2: Log in to GST portal:

Access the GST Portal us the portal address “www.gst.gov.in “ then login with valid user ID and password > Click the Services >Returns >Annual Return command on the dashboard. Otherwise, you can check to click the Annual Return link on the Dashboard.

Step 3: Select the relevant financial year.

File Annual Returns page will be displayed as following image. Select the right Financial Year from the drop-down list and click the search button.

 Step 4: Select the prepare offline option on the GSTR-9 tab:

Click on the prepare offline option as available on the GSTR-9 button as given and selected in image.

Click on the Prepare Offline button > click on the download

button > click the Generate JSON File Download button >

download the JSON after 20 minutes.

 

 Step 5: Open the offline tool and import the downloaded

JSON file. The GSTR-9 offline tool is downloaded in ZIP format. Extract the tool and open it. Enter the GSTIN number and financial year. Instructions for filing GSTR-9 are provided in the first sheet.

 The downloaded JSON file is also in ZIP format. Extract it as well. Then, click on the Open Downloaded GSTR-9 JSON File button available on the Home tab of the GSTR-9 offline tool and import the extracted JSON file into the offline utility.

 A message will flag after the successful import of the JSON file.

 Step 6: Fill in the requisite details in the offline tool of FORM GSTR-9.

 After importing the JSON file into the offline tool, details from GSTR-1 and GSTR-3B will be automatically filled in the respective worksheets. The registered person must enter additional details or edit the auto-filled information as needed. For example, the breakdown of ITC into input, input services, or capital goods is not automatically filled and must be entered manually.

 It is important to note that filling out all worksheets is not required. Any worksheet where no details need to be entered can be left blank.

 Step 7: Validate all worksheets:

 Validate each sheet using the "Validate Sheet" button at the top of each worksheet. If validation fails, an error message will appear in the cells with issues. Correct the errors and revalidate. After validating all the worksheets, generate a JSON file from the home worksheet by clicking on Generate ‘Generate JSON File to Upload ‘.

Step 8: Upload JSON file on the common portal:

Log in to the GST portal and go to the “Returns Dashboard”. Select the applicable financial year and click on the “Prepare Offline” option in the “Annual Return” tile. Upload the JSON file prepared using the offline tool by using the upload option in the return dashboard. The uploaded JSON file will be validated and processed.

 Step 9: Revalidation in case of failure in validation of JSON:

 If there is a validation error after processing the uploaded JSON file, follow these steps: 

The upload status of the JSON will show as “Processed with Error”. You can download the error files in JSON format. 

 Download the “Zipped Error File” and save it on your system. 

Click on “Open Downloaded Error JSON Files” to open a file dialogue box. 

Select the files from the unzipped folder and click “Open”. 

 A message will appear saying “"Error Files successfully Opened” once the files are opened in the offline tool. A pop-up message will show the names of the worksheets with errors. 

 Go through each worksheet and make sure all records from both files are correctly opened in the tool. 

Correct the errors in each record and revalidate the worksheets. 

Once all sheets are validated, click “Generate JSON File to Upload”.

Step 10: File GSTR-9:

 After uploading the JSON file on the portal, all the tables will be updated. Review the draft GSTR-9, check the figures against your records, and then file it as explained earlier.

If you need more information regarding "How to File GSTR 9- offline utility and directly on the GST Portal" please mail us.