How to resolve issues while filing GSTR-9 and GSTR-9C

The due date to file GSTR-9/9C for FY 2017-18 is 31st January 2020. Even though the due date is fast approaching, the taxpayers are still facing problems while filing GSTR-9/9C. There are a few technical problems as well as form level errors/issues persisting. In this article, we are going to discuss the solutions for the issues raised by most of the taxpayers.

The user has to make sure that the below prerequisites such as Java Version 8 (update 101 and above), Excel 2007 and above, Excel –Macro-Enabled, Internet Explorer 11 or Edge are available before commencing preparation of GSTR-9/9C. Also, after downloading and unzipping the GSTR-9C utility, the user should keep the folder files, including ‘WS Web’ file, in one folder.

The following five figures reported in GSTR-9 should be the same in GSTR-9C. A small variation in any amount can cause an error.

Description Tables in GSTR-9 Table in GSTR-9C
Turnover as declared in the annual return 5N+10-11 5Q
Taxable turnover as per liability declared in the annual return 4N-4G+10-11 7F
The total amount paid as declared in the annual return 9+14 9Q
ITC claimed in the annual return 7J 12E & 14S

Some users see errors like ‘Microsoft Excel is waiting for another application to complete an OLE action’ while using the excel for GSTR-9C. To resolve this error, one has to follow these steps below: 

  • Close all excel or word file from your system and emsigner.
  • In Windows, search for the internet option, go to security and then to the custom level.
  • Click on the ‘Enable’ option under ‘Automatic prompting for Activex control’.
  • Select the ‘Prompt’ option under ‘Download unsigned Activex Control’, then click on OK.
  • Download the Notepad ++.
  • Go to the utility folder and right-click on the ‘wsweb.html’ file, click on ‘Edit with Notepad++’.
  • Click on the ‘<html>’ tag, give a space after ‘<html>’ tag and then press the backspace.
  • Save the file using ‘Ctrl+S’ key and close the file.
  • Restart the system to give the effect of the new settings.
  • Now, start the emsigner, then open the GSTR-9C utility and try to generate the JSON file again.

Also Read: It’s just not filing GSTR-9/9C, there are more

Many taxpayers have faced challenges in uploading their balance sheet and profit and loss account while filing GSTR-9C. This problem arises because the files with the keywords such as the balance sheet, profit and loss account/income, and expenditure account were usually categorised as sensitive information. So, the office network firewall/content security firewall deny uploading such files. The taxpayers should use an open network such as the internet which is available for the public to upload the files successfully.

Some taxpayers received a message like ‘ERROR OCCURED’ while uploading the JSON file of GSTR-9C, although there is no error file available. To resolve the issue, the Chartered Accountant (CA) has to remove the zeroes prefixed while entering their Membership ID. Also, the PAN of Auditor in GSTR-9C must be same as in DSC. Even if there is no observation/qualification to mention in Part-B of GSTR-9C, the CA has to enter ‘Nil’ before submission.

Sometimes, the Digital Signature Certificate (DSC) token is not getting displayed after attaching it to the system. To make the DSC available, the DSC owner has to type ‘https://127.0.0.1:1585′ in the address bar of the browser and click on ‘Proceed to safety’.

Few taxpayers were unable to sign GSTR-9C using emsigner. To overcome this issue, the taxpayers have to close all other emsigners and download emsigner from the GST portal. They have to click on the option of ‘Run as administrator’.

The GST Tech has released the figures of GSTR-9C submissions as on 24th January 2020 and only near to 20% of the eligible taxpayers completed the filing of reconciliation statement. The GST department and GSTN portal should be proactive in providing solutions for any further issues raised by the users to ease the filing process.

For any clarifications/feedback on the topic, please contact the writer at dvsr.anjaneyulu@cleartax.in

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