CBIC has released updated FAQs and User Manual regarding Form GSTR-9 offline utility.
Following are some points which are covered under the FAQs:
1. What is Form GSTR-9 Offline Utility?
Form GSTR-9 Offline utility is an Excel-based tool to facilitate the preparation of annual return in Form GSTR-9. This Annual return is to be filed once, for each financial year, on the GST Portal, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. Taxpayers may use the offline utility to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return. Once return is prepared using offline utility, it can be uploaded on GST Portal by generating a JSON file.
2. What are the features of Form GSTR-9 Offline Utility?
The Form GSTR-9 details of Table 4 to Table 18 can be prepared offline with no connection to Internet. Most of the data entry and business validations are inbuilt in the offline utility reducing chances of errors upon upload to GST Portal.
3. Can I file Form GSTR-9 using Offline Utility?
No. You can prepare the Form GSTR-9 using the offline utility and then create a JSON file to upload on the Portal. Filing can take place only online on the GST Portal.
Complete Updated FAQs and User Manual can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/06/Updated-FAQs-and-User-Manual.pdf