1. What is Form GSTR-9C?  

GSTR-9C is a reconciliation statement required to be furnished by a taxpayer whose turnover exceeds Rs.2 crore in a financial year while filing his annual return in form GSTR-9. It should be prepared and certified by a Chartered Accountant/Cost Accountant. The reconciliation will be between the annual return in form GSTR-9 and the figures as per the audited annual financial statements of the taxpayer.

Thus, every registered taxpayer whose turnover exceeds Rs.2 crores shall get his accounts audited by a Chartered Accountant/Cost Accountant. The reconciliation statement based on the audit performed will be issued in form GSTR-9C. It will consist of both gross and taxable turnover as per the Books and GST returns. All the differences will be reported in GSTR-9C along with reasons by an auditor. This will ensure an accurate self-assessment of taxes by a taxpayer.

2. What are the Steps to Generate Form GSTR-9C JSON File Offline?

Step 1: Visit the GST Portal.

Step 2: Download the Utility

1. Go to Downloads>Offline Tools>GSTR-9C Offline Tool and click download.