GST

Filing Form GSTR-9C on GST Portal – issues related to DSC- Part A and Part B

Filing Form GSTR-9C on GST Portal – issues related to DSC- Part A and Part B

Filing Form GSTR-9C on GST Portal – issues related to DSC- Part A

Part A: While filing Form GSTR-9C on GST Portal, for issues related to using DSC, following is brought to your notice:

General issues related to DSC :

1. It may be noted that only PAN based Class 2 or Class 3 DSC can be used on GST Portal by taxpayers.

2. In case you encounter an error that PAN verification failed, please ensure that PAN entered and PAN as mentioned in DSC must be same.

3. Ensure that DSC is installed or token is plugged in your system.

4. If you are facing issues while registering or signing DSC on the GST Portal, check if the emSigner is started or not.

(a) If emSigner server is started – Stop the server and start the emSigner server as ‘Run as Administrator’.

(b) If emSigner server is not started – Start the emSigner server as ‘Run as Administrator’.

5. If you are facing an error after clicking the PROCEED button or if the websocket is not visible, you need to start the emSigner again.

6. For detail help click on link below:

https://www.gst.gov.in/help/loginanddsc
https://tutorial.gst.gov.in/userguide/loginanddsc/#t=Troubleshoot_DSC_Issues.htm

Filing Form GSTR-9C on GST Portal – issues related to DSC- Part B

Part B: While filing Form GSTR-9C on GST Portal, for issues related to using DSC, following is brought to your notice:

To Prepare Annual Return in Form GSTR-9C:

1. Following steps need to be performed for preparing Form GSTR 9C:

Filing Form GSTR 9C Mode of Performing Steps
i. Taxpayer Collects Data to Send it to Auditor
A. Download Filed Form GSTR-9 and Form GSTR-9C Tables derived from Form GSTR-9 ON GST Portal
B. Send Files to the Auditor for Preparing GSTR-9C Statement OFF GST Portal
ii. Auditor Prepares GSTR-9C Statement Using GSTR-9C Offline Utility
C. Download GSTR-9C Offline Utility ON GST Portal
D. Install emSigner after downloading the latest version from GST Portal ON GST Portal
E. Open the GSTR-9C Offline Utility Excel Worksheet, Add table-wise details in the Worksheet, Generate Preview PDF file to view Draft Form GSTR-9C OFF GST Portal
F. Generate JSON File and auditor need to affix his/her DSC OFF GST Portal
G. Send the Signed JSON File to the Taxpayer for Upload on GST Portal OFF GST Portal
iii. Taxpayer Uploads GSTR-9C Statement prepared by Auditor using his/her DSC
H. Upload the Signed JSON File on GST Portal and Save Form ON GST Portal
I. Signs the Form and complete filing of Form GSTR-9C ON GST Portal

2. While signing generated JSON File, by using his/her DSC, Auditor needs to ensure:

(a) HTML file name ‘wsweb’ and ‘GSTR_9C_Offline_Utility’ should be in same folder to generate the JSON.

(b) You have installed emSigner in your machine.

3. For detail help click on link
 
 

Share

Recent Posts

  • Government

Temporarily blocking public access to Telegram App not disproportionate – Delhi High Court

Temporarily blocking public access to Telegram App under section 69A of IT Act 2000 is not disproportionate - Delhi HC…

19 hours ago
  • Income Tax

High Court explains the meaning of term ‘enterprise’ appearing in section 80IA

High Court explains the meaning of term ‘enterprise’ appearing in section 80IA to means a project or an undertaking owned…

22 hours ago
  • Income Tax

Addition deleted as assessee was only a carrier of cash not owner who came up to own it

Addition deleted as assessee was only a carrier of cash and the real owner had come forward owning the cash…

3 days ago
  • RTI

Lokayukta Police not exempt from disclosure of information under RTI Act 2005 – SC

Lokayukta Police not an ‘intelligence and security’ organisation  and hence not exempt from disclosure of information under RTI Act 2005…

5 days ago
  • Income Tax

Payment of imprest whether a transfer within the meaning of section 269ST

Payment of imprest whether a transfer within the meaning of section 269ST – case remanded for determination In a recent…

1 week ago
  • ICAI

CA Misconduct – Order quashed as judgment not passed by same members who heard arguments.

CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a…

1 week ago