Answer

GST

GSTR-9 must be filed before GSTR-9C

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  1. Facts

    GSTR-9C is enabled only after GSTR-9 for the same year is filed. Also, all GSTR-1 and GSTR-3B for the year must be filed before GSTR-9.

  2. Provisions and law

    • Sec 44(1), CGST Act 2017Every registered person (other than notified classes) files an annual return by 31 December after the year; a self-certified reconciliation statement is filed with it where turnover exceeds the notified limit.
    • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.

  3. Analysis

    Check that every monthly or quarterly return of the year is filed, then file GSTR-9. The 9C tile should become available after that. If it still does not open, raise a ticket with the GST helpdesk. Do not wait until the last week, since late fee runs till 9C is filed.

  4. Conclusion

    1. Check all GSTR-1 and GSTR-3B for the year are filed.
    2. File GSTR-9.
    3. Open GSTR-9C after GSTR-9 shows filed.
    4. Raise a helpdesk ticket if it still does not open.

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