GST Compliance – GSTR-9C Offline Utility

Filing FORM GSTR-9C using the Offline Utility (Reconciliation Statement)

Edition: September 2025
Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required.

✍️ Preface

FORM GSTR-9C is a reconciliation statement to be filed along with GSTR-9 Annual Return by taxpayers whose aggregate turnover exceeds the notified threshold. It reconciles turnover, ITC, and tax payment between books of accounts and GST returns.

To simplify preparation, GSTN provides the GSTR-9C Offline Utility (Excel-based). This allows taxpayers and auditors to prepare, validate, and generate a JSON file offline, before uploading it to the GST Portal along with mandatory financial statements.

This manual integrates the law framework, stepwise filing process, FAQs with statutory basis, and a compliance checklist for practitioners and trade.

📑 Table of Contents

1. The Law Governing GSTR-9C

2. Purpose of the Offline Utility

3. System Requirements

4. Step-by-Step Filing Process (How Do I)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing GSTR-9C

• Section 35(5), CGST Act, 2017 – Mandates audit & reconciliation for prescribed taxpayers.

• Section 44, CGST Act, 2017 – Annual return furnishing.

• Rule 80(3), CGST Rules, 2017 – Prescribes filing of GSTR-9C.

• Due Date: 31st December following FY (unless extended).

• Attachments: Balance Sheet, P&L/Income-Expenditure Statement, other docs (PDF/JPEG ≤ 5 MB each).

• Late Fee/Interest: Sec. 47 (late fee), Sec. 50 (interest).

📝 2. Purpose of the Offline Utility

• Facilitates reconciliation of turnover, ITC, and taxes.

• Ensures mandatory auditor certification before filing.

• Handles large data offline, reducing errors.

• Auto-populates certain tables from filed GSTR-9 (via “Tables Derived” PDF).

• Allows generation of Preview PDF and JSON upload.

💻 3. System Requirements

• OS: Windows 7 & above.

• Software: MS Excel 2010+ (lower versions may cause compile errors).

• Disk Space: 200 MB free.

• Internet: Needed only for uploading JSON & filing.

• Not Mobile Compatible.

🛠️ 4. How Do I – Stepwise Filing Process

Step 1: Pre-requisites

• File GSTR-9 first (mandatory).

• Ensure valid GSTIN, credentials, audited accounts.

Step 2: Download Data

• Portal → Services > Returns > Annual Return.

• Download filed GSTR-9 and “Tables Derived” (PDF).

Step 3: Download & Open Utility

• GST Portal → Downloads > Offline Tools > GSTR-9C Offline Tool.

• Unzip → open Excel file → Enable Editing & Content.

Step 4: Enter Data Table-Wise

• Part II: Reconciliation of turnover (Tables 5–8).

• Part III: Reconciliation of tax paid (Tables 9–11).

• Part IV: ITC reconciliation (Tables 12–16).

• Part V: Additional liability.

• Validate each sheet until error-free.

Step 5: Generate Preview PDF

• From Home tab → Generate Draft PDF for review.

Step 6: Generate JSON File

• Home tab → Generate JSON File → Save locally.

Step 7: Upload JSON on GST Portal

• Portal → GSTR-9C tile → Prepare Offline → Upload JSON.

• System validates; status shown as Processed or Processed with Error.

Step 8: Correct Errors (if any)

• Download Error JSON → Import into tool → Correct entries → Re-validate → Regenerate JSON → Re-upload.

Step 9: Upload Financial Statements

• Balance Sheet, P&L/Income-Expenditure, and optional documents (≤2 files each, ≤5 MB).

Step 10: Preview & File

• Click Preview Draft GSTR-9C PDF.

• Click Proceed to File → File with DSC/EVC.

• ARN generated; acknowledgement downloadable.

❓ 5. FAQs (with Basis)

Q1. Who must file GSTR-9C?
Taxpayers (incl. SEZ units/developers) above prescribed turnover. (Sec. 35(5), Rule 80(3))

Q2. Can GSTR-9C be filed without GSTR-9?
No, portal enables GSTR-9C only post GSTR-9 filing. (Rule 80(3))

Q3. Which details are filled in GSTR-9C?
Turnover, tax paid, ITC reconciliation, and additional liabilities. (Manual)

Q4. Can I file GSTR-9C fully offline?
No. Preparation offline, filing must be online. (Manual)

Q5. Are negative values allowed?
Yes, in turnover & ITC reconciliation fields. (Utility Specs)

Q6. What file formats for attachments?
PDF/JPEG only; max 2 files per section, 5 MB each. (Portal Specs)

Q7. What if JSON upload shows errors?
Download Error JSON, correct in tool, re-upload. (Manual)

Q8. Can processed JSON be edited?
Yes, until filing. Download processed JSON, modify, regenerate, re-upload. (FAQ 19)

Q9. Can GSTR-9C be revised after filing?
No. Edits possible only before filing. (FAQ 32)

Q10. Is Preview PDF compulsory?
Recommended for review before filing. (Utility)

Q11. Common system error “Compile Error”?
Use MS Excel 2010+. (Common Issues)

Q12. Is auto-population from GSTR-9 JSON possible?
No, only PDF “Tables Derived” is available. (Manual)

Q13. Can Balance Sheet be skipped?
No, upload mandatory financials. (Portal Filing Steps)

Q14. Where can filed GSTR-9C be viewed?
Portal → Services > Returns > View e-Filed Returns. (Manual)

Q15. Deadline for GSTR-9C?
31st December following FY, unless extended. (Sec. 44 CGST Act)

✅ 6. Compliance Checklist (Fillable Format)