Goods and Service Tax Network (GSTN) has issued clarifications to address DSC related issues while filing GST Audit report.

Goods and Services Tax Network (GSTN) has issued clarifications under “News and Updates” on the GSTN portal to address issues related to DSC faced by the taxpayers while filing the GST Audit Report in Form GSTR-9C.

The key points of the Clarification are :

  1. Following general issues have been clarified under Part A –
  • a)Taxpayers can only use PAN based Class 2 or Class 3 DSC on the GST portal.
  • b)Taxpayers who encounters an error that verification of PAN has failed shall ensure that PAN entered and PAN as mentioned in DSC are same.
  • c)Taxpayers should ensure that DSC is installed or token is plugged in their system.
  • d)Taxpayers facing any issue while registering or signing DSC on the GST portal are required to check whether emSigner is started or not. In case emSigner is started then the taxpayers are required to stop the server and start the emSigner server as ‘Run as Administrator’ and in case emSigner is not started then then the tax payers are required to start the emSigner server as ‘Run as Administrator’.
  • e)Taxpayers who face an error after clicking the PROCEED button or Web socket is not visible then the emSigner needs to be restarted again.

2. Under Part B, following steps are to be performed by the taxpayers to prepare the Annual return in Form GSTR-9C (Audit Report) have been dealt with –

  • Taxpayers are required to collect the data and send it to the Auditor by downloading Filed form GSTR-9 and Form-9C tables derived from Form GSTR-9 on the GST portal and send those files to the Auditor for preparing GSTR -9C statement (Off GST portal).
  • Auditor prepares GSTR-9C statement using GSTR-9C Offline utility.
  • Taxpayers are required to upload GSTR-9C statement prepared by the Auditor using his/her DSC by uploading the signed JSON File and saving the form on the GST Portal. Tax payer shall then sign the Form and complete the filing of Form GSTR-9C.

Source: Goods and Services Tax Network (GSTN)

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