GSTR-9c - Audit (FY 20-21)

GSTR-9c - Audit (FY 20-21)

Hi,
( I think from this year GSTR-9C is not mandatory..but still we are uploading it )

My CA sent me GSTR-9C JSON file and asked me to upload. ( FY -20-21 )

But in GSTR-9C online portal only accepting PDF/JPEG.

Can you tell me - If my CA should upload JSON file from his own portal account and attach his DSC.

Since it is auditor statement why I will upload from my account. 

Thank you

Asked 3 years ago in GST

From FY 20-21 onwards, there are certain changes in 9C reconciliation statement.

The CBIC notified these changes vide GST Notification 29/2021 stating: “w.e.f. 1st August 2021, section 35(5) of the CGST Act which mandated the certification of GSTR-9C by the Chartered Accountant or a Cost Accountant is substituted by Sec 44 of the CGST Act which requires a self-certified reconciliation statement in place of an audit report.”

Further, Rule 80(3) and Part-B of the CGST Rules has been amended to specify the threshold limit for applicability. Accordingly, form GSTR-9C applies to a taxpayer if the annual aggregate turnover limit for the relevant financial year is more than Rs.5 crore. The format of form GSTR-9C has been modified to include FY 2020-21 and to support self-certification.

Lakshita Bhandari

CA, Mumbai

5687 Answers

934 Consultations

Talk to Lakshita Bhandari

- From FY 2020-21, GSTR-9C is applicable if aggregate turnover exceeds Rs. 5 CR during a financial year which can be self-certified.

- You have to upload json file from your account only. There is no separate account with CA to upload like Income tax audit report. Auditor details appears on the last page of the GSTR-9C. It is a reconciliation statement certified by the auditor.

- Relevant notification no. for such details and amendments is 30/2021- Central tax dated 30.07.2021.

https://www.cbic.gov.in/htdocs-cbec/gst/noticentraltax

Vivek Kumar Arora

CA, Delhi

4951 Answers

1105 Consultations

Talk to Vivek Kumar Arora

Dear Sir,

In reference to your query please note that GSTR 9C has been made optional on the basis of turnover for FY 20-21. In case the turnover is less than INR 5 Cr. then the same is left at the choice of the assessee, however for turnover above INR 5 Cr. filing of 9C is mandatory.

Further, there is no option of uploading any pdf/jpeg in 9C tab before uploading the json file. once the json is uploaded then your Balance Sheet & Profit & Loss statement pdf copy need to be attached.

Your CA has proceeded correctly. There is no separate login or portal for anyone except the assessee and you have to upload the json from your id only.

Also please note that on and from FY 2020-21, auditor certification has been removed from GSTR 9C and the same has been made on self certification basis.

Hope the above satisfies your query.

Lastly please note that MoF has also extended the due date for filing GSTR 9 & 9C up to Feb 28, 2021.

Please advise in case of any further clarification.

Thanks & Regards,

CA Aditya Dhanuka.