This page is compatible in Chrome & Firefox browser only. It seems you are using some different browser
Trying to establish connection with emSigner
Note: Google Chrome received a recent update to security policy, due to which you might see Unable to Communicate with emSigner message. To fix this, kindly change a setting as demonstrated in Help / Tutorial / FAQ section in How to unblock Google Chrome / Microsoft Edge access to emSigner   Click here to open tutorial

GSTIN
Financial Year
Legal Name
Trade Name (if any)
Name of Act, if you are liable to audit under any Act
Is the person making reconciliation statement (FORM GSTR-9C) is same person who had conducted the audit of mentioned GSTIN

5 Reconciliation of Gross Turnover
S.No Description Amount (₹)
A Turnover (including exports) as per Audited Financial Statement for the State / UT (For multi-GSTIN units under same PAN, the turnover shall as be derived from the Audited Annual Financial Statements )
B Unbilled revenue at the beginning of the Financial Year
C Unadjusted advances at the end of the Financial Year 
D Deemed Supply under Schedule I
E Credit Notes issued after the end of the financial year but reflected in the annual return
F Trade Discounts  accounted for in the audited Annual Financial Statement but are not permissible under GST
G Turnover from April 2017 to June 2017
H Unbilled revenue as at the end of the Financial Year
I Unadjusted Advances as at the beginning of the Financial Year
J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
K Adjustments on account of supply of goods by SEZ units to DTA Units
L Turnover for the period under composition scheme
M Adjustments in turnover under section 15 and rules thereunder
N Adjustments in Turnover due to foreign exchange fluctuation
O Adjustment in Turnover due to reasons not listed above
P Annual Turnover after adjustments as above
Q Turnover as declared in Annual return (GSTR9)
R Un-Reconciled turnover
6 Reasons for Un-Reconciled difference in Annual Gross Turnover
A Reason Number 01
B Reason Number 02
C Reason Number 03
D Reason Number 04
7 Reconciliation of Taxable Turnover
S.No Description Amount (₹)
A Annual Turnover after adjustments [from 5(P) above]
B Value of Exempted, Nil Rated, Non-GST Turnover, No supply turnover
C Zero rated supplies without payment of tax
D Supplies on which tax is to be paid by the recipient on reverse charge basis
E Taxable turnover as per adjustments above
F Taxable turnover as per liability declared in Annual Return (GSTR9)
G Unreconciled Taxable Turnover (F-E)
8 Reasons for Un-Reconciled difference in Annual Gross Turnover
A Reason Number 01
B Reason Number 02
C Reason Number 03
D Reason Number 04

9 Reconciliation of rate wise liability and amount payable thereon
S.No Description Taxable Value Tax payable (₹)
CGST SGST IGST Cess
A 5%
B 5% (RC)
C 12%
D 12% (RC)
E 18%
F 18% (RC)
G 28%
H 28% (RC)
I 3%
J 0.25%
K 0.10%
L Interest
M Late Fee
N Penalty
O Others
P Total amount to be paid as per tables above (A to O)
Q Total amount paid as declared in Annual Return (GSTR 9)
R Un-reconciled payment (Q-P)
10 Reasons for Un - Reconciled Payment of Tax
A Reason Number 01
B Reason Number 02
C Reason Number 03
D Reason Number 04
11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
S.No Description Taxable Value (₹) To be paid through Cash (₹)
CGST SGST IGST Cess
A 5%
C 12%
E 18%
G 28%
I 3%
J 0.25%
K 0.10%
L Interest
M Late Fee
N Penalty
O Others

12 Reconciliation of Net Input Tax Credit (ITC)
S.No Description Amount (₹)
A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN, this should be derived from books of accounts)
B ITC booked in earlier Financial Years claimed in current Financial Year
C ITC booked in current Financial Year to be claimed in subsequent Financial Years
D ITC availed as per audited financial statements or books of accounts (A + B - C)
E ITC claimed in Annual Return (GSTR9)
F Un-reconciled ITC (E-D)
13 Reasons for Un - Reconciled difference in ITC
A Reason Number 01
B Reason Number 02
C Reason Number 03
D Reason Number 04
14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
S.No Description Value (₹) Amount of Total ITC (₹) Amount of eligible ITC availed (₹)
A Purchases
B Freight / Carriage
C Power and Fuel Costs
D Imported goods (Including received from SEZ)
E Rent and Insurance Expense
F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples
G Royalties
H Employee's Cost (Salaries, Wages, Bonus etc .)
I Conveyance charges
J Bank Charges
K Entertainment charges
L Stationery Expenses (including postage etc.)
M Repair and Maintenance
N Other Miscellaneous expenses
O Capital goods
P Any other expense 1
Q Any other expense 2
R Total amount of eligible ITC availed (A to Q)
S ITC claimed in Annual Return (GSTR9)
T Un-reconciled ITC (S-R)
15 Reasons for Un - Reconciled difference in ITC
A Reason Number 01
B Reason Number 02
C Reason Number 03
D Reason Number 04
16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 & 15 above)
S.No Description Amount Payable (₹)
A CGST
B SGST/UTGST
C IGST
D Cess
E Interest
F Penalty

S.No Description Value (₹) To be paid through Cash (₹)
CGST SGST IGST Cess
A 5%
B 12%
C 18%
D 28%
E 3%
F 0.25%
G 0.10%
H Input tax credit
I Interest
J Late Fee
K Penalty
L Any other amount paid for supplies not included in annual return (GSTR9)
M Erroneous refund to be paid back)
N Outstanding demands to be settled
O Other
Verification: I hereby solemnly affirm and declare that the information given herein above is true and fair to the best of my knowledge and belief and nothing has been concealed there from
Place
Name of Signatory
Membership Number
Date
PAN
Full Address
Building No /Flat No
Floor Number
Name of the Premises/Building
Road/Street
City/Town/Locality/Village
District
State
PIN Code

Pronoun
Balance Sheet as on
PL/IE
PL/IE From
PL/IE To
Cashflow From
Cashflow To
Were books maintained ?
Was information & explanation provided ?
BS, PL & Cashflow in agreement with books ?
Proper Books Maintained ?
Address
Building No /Flat No
Floor Number
Name of the Premises/Building
Road/Street
City/Town/Locality/Village
District
State
PIN Code
Principal Place of Business
Building No /Flat No
Floor Number
Name of the Premises/Building
Road/Street
City/Town/Locality/Village
District
State
PIN Code
Additional Place of Business
Building No /Flat No
Floor Number
Name of the Premises/Building
Road/Street
City/Town/Locality/Village
District
State
PIN Code
Qualifications
Sr Qualification
1
2
3
4
5
6
7
8

How to resolve "Unable to communicate with emSigner" error ?
Possible Reasons:
  • Check if your emSigner is running (try restarting it)
  • Ensure settings of Chrome / Firefox browser to required to unblock access to emSigner are enabled (one-time task)
    [Covered as separate FAQ]
After applying setting or starting emSigner, please click Refresh emSigner button, to again establish connection with emSigner
How to unblock Google Chrome / Microsoft Edge access to emSigner ?
Steps to unblock it:
  1. Open a new Tab
  2. Enter URL chrome://flags/#allow-insecure-localhost (just copy-paste it)
  3. Change this settings to Enabled
  4. Restart chrome when prompted
  5. Now refresh utility page (or press F5)
How to unblock Firefox access to emSigner ?
Steps to unblock it:
  1. Open a new Tab
  2. Enter url https://127.0.01:1585 (just copy-paste it)
  3. Click Advanced... and after that click Accept the Risk and Continue
  4. Restart emSigner
What browsers this webpage utility is compatible with ?
This utility is compatible / incompatible with below browsers (Desktop / Laptop)
Google Chrome
Mozilla Firefox
Microsoft Edge
Edge
Internet Explorer
Safari
Mobile / Smartphone / iPad compatibility has not been checked, as emSigner cannot be run & DSC Token cannot be plugged to mobile device. On Apple Mac, using Chrome / Firefox browser, all the functionality of this webpage can be used except DSC affixing
What does Save/Load Draft buttons do ?

You may wish to continue your un-finished (or partially filled) GSTR-9C Audit Report later. So, Save Draft button downloads draft version of your work in JSON format. Similarly using Load Draft you can anytime resume your Audit Report by uploading the same Draft JSON file.

Some advantages of this are:

  • You can make multiple copies of the same Audit Report at different stages & can revert back any stage version by simple Loading of Draft JSON file
  • This downloaded Draft JSON file can easily be emailed or can even be stored on cloud Drive, so that you can resume your work from different Laptop/PC
  • JSON file is lightweight than Excel Template file containing heavy macros

How to pre-fill Annual Return figures in GSTR-9C ?
Just download JSON / PDF file of already filed Annual Return from Portal & then use Import GSTR-9 button to browse it. Webpage will auto-populate figures of GSTR-9 which are to be mentioned in GSTR-9C. GSTIN and Financial Year field also gets populated along with this.
How to import 9C Excel Offline template ?
If you have already entered 9C data in Excel Offline template, you can import that using Import GSTR-9C button. It is not necessary that complete data needs to be filled in Offline template, you can import partially filled Excel file too, & continue it on webpage.
Unable to locate Validation errors ?

Validation error are shown in red colour below the fields failing validation. Please ensure that appropriate text / date is written or option in dropdown is selected for mandatory fields (marked in *). Validation errors in blue colour are optional in nature, as they are derived based on some best practises.

I have filled GSTR-9C and validated successfully, how to generate JSON file to upload on Portal ?
After you finish filling of all fields, simply press Apply DSC button. This will generate JSON file, which is digitally signed using emSigner just like you file GSTR-3B or GSTR-1 using DSC. Download prompt will automatically come after JSON gets digitally signed.
What about privacy of data ?
We do not collect any data filled on this page. Not a single byte of data is sent to our Server or any outside Server. Every processing is done on your Browser itself. You are free to verify this claim from any cyber expert, who can inspect our web-page & check for data transmission.
How can I rely that digitally signed JSON file is correct ? Any way to verify it independently ?
There are many ways to verify about correctness of data in digitally signed JSON file. Try any of the below mentioned methods
  • Just download & open a fresh copy of GSTR-9C Excel Offline Utility. Click on "Open GSTR-9C JSON file downloaded from GST Portal" button & browser this digitally signed file. You should see the data populated in that Excel file
  • Alternatively, fill up the same data in GSTR-9C excel template & generate JSON file from GSTR-9C Excel Utility. Then compare both JSON files using Online JSON comparer (just Google it). Remember this method is technical & requires good understanding on JSON files
I got message of Processed with Error on Portal. How do I troubleshoot ?

Use Import Error JSON button to browser the JSON file, and webpage shall extract and list summary of error message found in JSON file. Ensure you unzip error JSON file, if it is zipped.

Ensure that you mention figures of Annual Return exactly (without rounding-off even a paisa) in GSTR-9C, as department portal rejects JSON file, even if it finds a difference of ₹ 0.01 in 9C. We have provided a button Import GSTR-9 where you can browse JSON / PDF of filed Annual Return & it auto-populates respective values for you.

Alternatively, you can use System Computed PDF provided by GST portal. Just go to Initiate Filing page and then use the below button of departments portal (as shown in image) to get this PDF

Before filing Return please ensure:
  1. Reconciled ITC as per GSTR 3B invoice wise with the Auto Drafted Table 8A of GSTR 9
  2. Report figures in GSTR 9 and 9C which relate only to the Financial Year 18-19
  3. Do not forget to file form GST DRC 03 after making payment for additional liability via Challan. If you do not file GST DRC 03, the amount paid via challan will not be offset and will be reflected only in Cash Ledger which will be counted as Additional Liability still not paid
  4. Prepare proper working notes and reconciliations for all the tables of GSTR 9 and 9C as they will prove to be extremely helpful when the GST Department Audit Takes place
  5. You cannot claim additional ITC through GSTR 9 and 9C. You can only declare additional Liability in GSTR 9 and 9c
  6. Due care should be taken to reverse the ITC taken of those invoices, the payment of which was not made within 180 days from the date of Invoice

Developer of this project will appreciate any voluntary contribution (of any token amount like ₹ 100, 200, 500... you feel suitable) as a support for development / maintanence of website / server costs. Contribution is totally optional & user should not expect any favour or discrimination in functionality/services.
Use below button to contribute (Net Banking / Card / UPI / Wallet)
What are the costs for running this utility webpage & where is contributed amount spent:
  • Server Hosting Charges
  • Website Charges
  • Hardware / Softwares used for development of website
  • Donation to Open-Source technology used like (reading PDF, Excel files)
  • and efforts given on researching, developing, testing, fixing, managing utility webpage

Project Owners
dp dhananjay gokhale
CA. Dhananjay Gokhale
Developer of Project/Utility
dp arjun phatak
CA. Arjun Phatak
GST Expert
Bug Hunters
Thanks to our team of bug hunters, who are active users & helping us test utility page features without any monetory benefits
Please feel free to contact Project Owners & Bug Hunters for any errors or queries. Our Mobile numbers are registered on Whatsapp & shall prefer Email / Whatsapp. Please phone us if error is unsolvable even after going through Help / FAQ
Loading...