Precautions to be taken while filing GSTR 9 C on GSTN portal;-
- No. of characters should not exceed 99 in Part A or Part B
- membership number shouldn’t have any prefix as zero. say if its 5 digits, only 5 digits should be reported.
- As and when entries are done in each sheet of 9C utility please keep saving it and maintain all workings of such data.
- 9C utility should be kept in separate folder for each client. 5. print out of Annual Returns should be kept handy for inserting appropriate details in 9C.
- wherever there is a deviation then reasons should be reported.
- keep scanned copies of balance sheet , profit and loss , auditors report and/or cash flow page as applicable- file size can be maximum 5 MB
- maximum two files can be submitted for each upload documentation options
- disable all other emsigners on system other than GSTN portal emsigner
- In Part A or Part B signing date of audit report needs to be indicated for FY 1718
- after all the 16 sheets are properly validated come to first sheet and generate preview file in PDF and verify all the details
- if all details are correct proceed on generating json file . once file is generated it would indicate the option to initiate signing - click the same
- After clicking sign such file using DSC as applicable and save the same in the specific folder created
14 all balance sheet, profit loss, cash flow, auditors report should be saved in the same specific folder in PDF or jpeg .
- Log in to GSTN portal select annual returns box on dash board thereafter select initiate gstr 9C and then upload signed json file along with all financial statements and then sign it
- If any liability is to be payable through 9C then pay through DRC 03 by selecting Reconciliation statements and such liability should be paid in cash only
- please note that one needs to have back up workings for each sheets handy
- Only addition to this keep the files on the PC or laptop and not server
- Check that figures are taken to fractions perfection from GSTR 9 In columns where figures derived from 9