The Central Board of Indirect Taxes and Customs ( CBIC ) has introduced fresh mutations in GSTR-9C (Reconciliation Statement), in the fullness of time.
The GSTR-9C offline utility in excel format is developed to facilitate the preparation of GSTR-9 return offline by the normal taxpayers with turnover more than 2 Crores. It should be properly verified & signed by Chartered Accountant or Cost Accountant professional and filed along with annual return in Form GSTR-9.
e-Form GSTR-9C was introduced on 13th September 2018 vide Notification No. 49/2018 – Central Tax so that audited annual return and reconciliation statement can be uploaded. The GSTR 9C offline utility is available for download through the link given.
There are some system requirements which needs to be installed by the user to use the GSTR 9C Offline Tool effectively. The requirements include operating system Windows 7 or above and Microsoft Excel 2007 & above.
A user must ensure that the downloaded zip file has GSTR 9C offline utility (Excel Macro) and release notes.
Documents which are distributed with the software product when the product is in the development stage or trying & testing stage, are known release notes. In case when the software product is already in use by the clients, the release note is provided to the customer on the release of an update. To use this excel based too conveniently, a user must make sure that the downloaded zip file contains the release notes.
Release 1.5 comes with new features that allow the acceptance of negative values by many fields and complies multiple changes in the certificate. Features of Release 1.5 has made Column 14S & Cash flow statement as optional and has resolved records jammed as In Progress while uploading JSON.
Certain changes have been newly made in the forms of Annual Return (GSTR-9) and the Reconciliation Statement (GSTR-9C) by the Central Government vide Notification No. 56/2019 dated 14.11.2019. The new features of the GSTR 9C Offline Utility will make the GSTR 9C JSON file, as well as GSTR 9C JSON error in excel format, available once, downloaded from the GST portal. New features will also allow the taxpayers to preview the PDF file by creating it and also the draft GSTR 9C.
The PDF format of GSTR 9C audit form is also revised in accordance with the latest GST notification No. 56/2019-Central Tax dated 14-11-2019. The latest GSTR 9C pdf format is also available for download.