The User is not authorized to access this URL under GST Portal

by SAVE MY GST | Dec 12, 2018 | SAVE MY GST - INDIA

Update on 21.01.2019

If you are getting “The User is not authorized to access this URL.” Error at the time of Submitting GSTR-1. Please wait up to 3 minutes on the same page and Try to submit one more time. After that, you get this message “Your Submit request has been received, please check the status in sometime.” Your Problem Solved

Admin www.savemygst.in

While filing your GSTR1 NIL Return or Adding Invoices you getting an error “The User is not authorized to access this URL.”

If this error is stopping you from filing your GSTR-1 then You can check the status of your GSTIN in the GST portal

“Search taxpayer >> Search by GSTIN >>Provide your GSTIN.

If it says cancel then you need to visit your company Jurisdictional Office. (Your Circle Commercial Tax Government office)

Please check View Notices and orders under user services, if registration cancelled. the error become like this.

Reason for Cancellation:-

A taxpayer other than composition taxpayer has not filed the monthly returns for a continuous period of six months
Supplies any goods and / or services without issue of any invoice, in violation of the provisions of the Act or rules made there under, with the intention to evade tax
Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made there under leading to wrongful availment or utilization of Input Tax Credit or refund of tax
Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due
Fails to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due
A person is no longer liable to deduct tax at source as per the provisions of GST Law
A person is no longer liable to collect tax at source as per the provisions of GST Law
Person no longer required to be registered under provisions of GST Law
GST Practitioner is found guilty of misconduct in connection with any proceeding under the GST Law.
Discontinuation/Closure of Business
Change in Constitution leading to change in PAN
Ceased to be liable to pay tax
Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc.
Death of Sole Proprietor
Composition person has not furnished returns for three consecutive tax periods,
Registration has been obtained by means of fraud, willful misstatement or suppression of facts. Etc.

If it says active and you are getting this error message its still better to visit the Jurisdictional Office and check the reason for revoking your GSTIN access.

If the other possibilities are ruled out then it is purely GST Server error, just changing the browser will help you. or Try later

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Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

by SAVE MY GST | Dec 7, 2018 | SAVE MY GST - INDIA

Law Provisions (ACT)

35(5) – Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

44(1) – Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

44(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

Latest News :

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C has been notified vide notification no. 49/2018-Central Tax, dated 13.09.2018 as part of the CGST Rules.

The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly.

Press Release on 7th December 2018

Law Provisions (Rules)

Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner

Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.

(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Filing Process of GSTR-9

GSTR-9
– Online
– Offline (Excel)

Facilities –
➢ Based on GSTR-1 and GSTR-3B filed during the year, facility to download system computed GSTR-9 as PDF format will be available
➢ Based on GSTR-1 filed, consolidated summary of GSTR-1 will be made available as PDF download.
➢ Based on GSTR-3B filed, consolidated summary of GSTR-3B will be made available as PDF download.
➢ In each table of GSTR-9, values will be auto-populated to the extent possible based on GSTR-3B and GSTR-1 of the year. All the values will be editable with some exceptions (table 6A, 8A and tax payment entries in table 9).
➢ ‘Nil’ return can be filed through single click.

GSTR-9 Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9 (System computed json) to be downloaded from the portal before filling up values.
➢ Table 6A and table 8A will be non-editable.
➢ Other values will be editable barring tax payment entries in table 9.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool
➢ After making corrections, file will again be uploaded on the portal.

❖ Correction can be made online also except table 17 & 18 if the number of records exceeds 500 in each table.
❖ Except late fee, if any, no payment is to be made with annual return.
❖ After filing, return can be downloaded as pdf and/or Excel.
❖ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
❖ Payment can be made on voluntary basis through GST DRC-03, if required.

Filing Process of GSTR-9A

GSTR-9A
– Online
– Offline (Excel)

Facilities –
➢ Based on GSTR-4 filed during the year, facility to download system computed GSTR-9A as PDF format will be available
➢ Based on GSTR-4 filed, consolidated summary of GSTR-4 will be made available as PDF download.
➢ In each table of GSTR-9A, values will be auto-populated to the extent possible based on GSTR-4 of the year. All the values will be editable with some exceptions.
➢ ‘Nil’ return can be filed through single click.

GSTR-9A Filing through Offline utility

➢ Offline tool to be downloaded from the portal
➢ Auto-populated GSTR-9A (System computed json) to be downloaded from the portal before filling up values.
➢ Values will be editable with few exceptions.
➢ After filling up the values, json file to be generated and saved.
➢ After logging on the portal, the json file to be uploaded.
➢ File will be processed and error, if any will be shown.
➢ Error file to be downloaded from the portal and opened in the Excel tool.
➢ After making corrections, file will again be uploaded on the portal.
➢ Except late fee, if any, no payment is to be made with annual return.
➢ After filing, return can be downloaded as pdf and/or Excel.
➢ Revision facility is not there, therefore, return should be filed after reconciling the information provided in the return and in the books.
➢ Payment can be made on voluntary basis through GST DRC-03, if required.

Filing Process of GSTR-9C

GSTR-9C
➢ Return to be prepared by Auditor (Chartered Accountant or Cost Accountant).
➢ Excel tool to be provided for preparation of the return.
➢ Auditor will generate json and handover to taxpayer after attaching DSC, who will upload the same on the portal.
➢ Other documents comprising Profit and Loss statement/Income and expenditure statement etc. also to be uploaded.
➢ Turnover values will be based on GSTR-9 in few tables.
➢ A pdf of such values will be made available to taxpayer. Auditor may have the same from the taxpayer for use in preparing GSTR-9C.
➢ File will be processed on the portal and error, if any will be indicated. Taxpayer will download the file and handover to Auditor who will make correction. File to be uploaded again as it was uploaded originally.

➢ Processed file will be filed by taxpayer.
➢ Download option will be available at draft stage and after filing as well in pdf.
➢ Navigation option to make payment will be available which can be made through GST DRC-03.
➢GSTR-9C can be filed after filing GSTR-9 only.

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Annual Return under GST – GSTR 9, GSTR 9A, GSTR 9B, GSTR 9C.

by SAVE MY GST | Dec 7, 2018 | SAVE MY GST - INDIA

Annual return (GSTR 9) to be filed once in a year by all registered taxpayers under GST including who is registered under composition levy scheme. It consists of details regarding the supplies (sales) made and received during the year under different tax heads i.e. CGST, SGST & IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.

Who should file GSTR-9 ?

All the registered taxable persons under GST must file Annual Return of GSTR 9. However, the following persons are not required to file GSTR 9

Input Service distributors
Casual Taxable Person
Non-resident taxable persons
Persons paying TDS u.s 51 of GST Act.

Latest News

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

The competent authority has decided to extend the due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019. The requisite FORMs shall be made available on the GST common portal shortly.

Press Release on 7th December 2018

Latest Update

The Government on Thursday notified the GSTR-9C form for annual GST audit under which every taxpayer above Rs 2 crore turnover in a financial year would need to fill up a reconciliation statement and also obtain a certification of audit.

Under GST, annual return is to be furnished in GSTR-9 (recently notified on September 4, 2018). In addition, as per Section 35 of CGST Act, 2017, every tax payer whose turnover exceeds Rs 2 crore during a financial year, is required to submit audited annual accounts and a reconciliation statement in GSTR-9C.

The Government on Thursday through the notification No. 49/ 2018 – Central tax dated September 13, 2018 has notified the format for GSTR-9C.

Issues reported in filing Form GSTR 9 by the taxpayers: Steps to be taken

14/06/2019

Taxpayers have reported some issues in filing their Form GSTR 9, which are clarified below:

1. Some taxpayers have reported that figures of Input Tax Credit (ITC), as pre-populated in table 8A of Form GSTR-9, do not match with the figures as appearing in their Form GSTR-2A. Please note that this may happen due to following reasons:

a. Figures in GSTR-2A are auto populated based on filed/ saved / submitted Form GSTR-1 of the supplier taxpayer. But figures in table 8A of Form GSTR-9 are auto-populated only on the basis of filed Form GSTR-1 by the supplier taxpayer. In case, Form GSTR -1 is not filed by your supplier, then credit related to those invoices will not appear in table 8A of your Form GSTR-9.

b. Figures in table 8A of Form GSTR 9 are auto populated only for those Form GSTR-1, which are filed by the supplier taxpayer by due date of its filing i.e. 30th April, 2019. Thus, ITC on supplies of the financial year 2017-18, if reported beyond 30th April, 2019, will not get auto-populated in table 8A of Form GSTR-9.

c. In table 8A of Form GSTR-9, only latest values have been auto-populated based on filed Form GSTR-1, taking into account all the amendments made, if any. Suppose an invoice with taxable value of Rs 100/- with tax of Rs. 18/- was filed in Form GSTR-1 in the month of January, 2018 and same was amended to Rs 90 as taxable value in the month of March, 2018, then

i. the Form GSTR-2A of January, 2018 will show ITC of Rs. 18

ii. the Form GSTR-2A of March, 2018 will show ITC of Rs 16.20 &

iii. the table 8A of Form GSTR-9 will contain ITC of Rs 16.20.

d. In table 8A of Form GSTR-9, ITC related to all such invoices have been excluded in which place of supply lies in supplier’s taxpayers State, instead of State of the receiver taxpayer. These figures will be shown in Form GSTR-2A of the recipient. For example if a taxpayer of State A visits State B and stays in a hotel in State B, the tax paid by him to the hotel in State B will appear in his Form GSTR-2A, but the same will not be reflected in table 8A of Form GSTR-9.

e. The Figures in table 8A of Form GSTR-9 do not contain ITC for the period during which the recipient taxpayer was under composition scheme.

2. While filing Form GSTR 9 ‘Proceed to File’ button will be enabled only if ‘Compute Liability’ is clicked. This button is meant for computation of late fees only. Please note Form GSTR 9 once filed cannot be revised.

Source:GSTN

Types of return under GSTR-9 ?

There are 4 types of return under GSTR 9 :

1. GSTR 9 : GSTR 9 should be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3B.
2. GSTR 9A – GSTR 9A should be filed by the persons registered under composition scheme under GST.
3. GSTR 9B – GSTR 9B should be filed by the e-commerce operators who have filed GSTR 8 during the financial year.
4. GSTR 9C – GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
|Read Also: Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

Issues reported in filing Form GSTR 9C by the taxpayers : Steps to be taken

14/06/2019

Taxpayers have reported some issues in filing their Form GSTR 9C, which are clarified below:

Turnover for filing Form GSTR- 9C: Form GSTR-9C is to be filed by all those taxpayers whose aggregate turnover has exceeded Rs 2 crore in a financial year. Turnover of complete year i.e. from 1st April, 2017 to 31st March, 2018 has to be taken into account for calculating the turnover. For example, if a taxpayer has a turnover of Rs. 2.1 Cr for the period 1st April, 2017 to 31st March, 2018 and a turnover of Rs. 1.9 Cr for the period 1st July, 2017 to 31st March, 2018, then the taxpayer is required to file form GSTR- 9C.

User getting error message while using Excel version : You are also advised to use Microsoft excel version higher than 2007 while preparing Form GSTR 9C.

Providing Membership Number by Auditor: While filing Part B of Form GSTR-9C, Auditors are advised to give their membership number without prefixing ‘0’ in their membership number. If membership number is ‘016’, then auditor should enter ‘16’ on the aforesaid part in the membership number field & not ‘016’.

All the taxpayers are requested to file their FORM GSTR 9C at the earliest, to avoid last minute rush and to avoid payment of late fee.

Source:GSTN

Download Form GSTR-9

Due date for filing GSTR-9 ?

GSTR-9 shall be filed on or before 31st December of the subsequent financial year.

For instance, for FY 2017-18, the due date for filing GSTR 9 is 31st December 2018.

Download Form GSTR-9C

Penalty for the late filing of GSTR-9 return ?

Late fees for not filing the GSTR 9 within the due date is Rs. 100 per day per act up to a maximum of an amount calculated at a quarter percent of the taxpayer turnover in the state or union territory. Thus it is Rs 100 under CGST & 100 under SGST, the total penalty is Rs 200 per day of default. There is no late fee on IGST.

GSTR-9 Explanation Videos in Tamil

Annual Return filing form GSTR-9

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Extension of due dates for Filing GST Returns

by SAVE MY GST | Nov 28, 2018 | SAVE MY GST - INDIA

The Ministry of Finance on Wednesday extended the due dates for filing of Goods and Services Tax (GST) returns for taxpayers in Srikakulam, Andhra Pradesh affected by Cyclone Title and 11 districts of Tamil Nadu affected by Cyclone Gaza. The 11 affected districts in Tamil Nadu are Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapattinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

The due dates for filing various GST returns as detailed below:

Sl. No.	Return/Form	Extended due date	Taxpayers eligible for extension
1	FORM GSTR-3B for the months of September and October, 2018	30th November, 2018	Taxpayers whose principal place of business isin the district of Srikakulam in Andhra Pradesh
2	FORM GSTR-3Bfor the month of October, 2018	20th December, 2018	Taxpayers whose principal place of business is in the 11 specified districts of Tamil Nadu
3	FORM GSTR-1 for the months of September and October, 2018	30th November, 2018	Taxpayers having aggregate turnover of more than 1.5 crore rupees and whose principal place of businessis in the district of Srikakulam in Andhra Pradesh
4	FORM GSTR-1 for the month ofOctober, 2018	20th December, 2018	Taxpayers having aggregateturnover of more than 1.5 crore rupees and whose principalplace of business is in the eleven specified districts of Tamil Nadu
5	FORM GSTR-1 for the quarter July-September, 2018	30th November, 2018	Taxpayers having aggregate turnover of upto 1.5 crore rupees and whose principal place of business is in the district of Srikakulam in Andhra Pradesh
6	FORM GSTR-4 for the quarter July to September, 2018	30th November, 2018	Taxpayers whose principal place of business isin the district of Srikakulam in Andhra Pradesh
7	FORM GSTR-7 for the months October to December, 2018	31st January, 2019	All taxpayers

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Guide to Change Mobile Number and Email ID in GSTN Portal

by SAVE MY GST | Nov 20, 2018 | SAVE MY GST - INDIA

Most important for every dealer must entered Mobile number and email id in GST Common portal. Many registered dealer want to know how to change mobile number and email id in GST Common portal.

Guide to update Mobile number and e-mail ID in GST Common portal

1. Login to the GSTN Portal with your username and password

2. Click Services>Registration>Amendment of registration Non-core fields

3. Click Authorised Signatory Box

4. The current authorised signatory details will be displayed. Click Add New/Edit/Delete.

5. Enter the details, including the new mobile number and email ID of the authorised signatory. Click the Save button to save the details

6. Click the verification

i. Tick the Verification check box

ii.In the Name of Authorized Signatory drop-down list, select the authorized signatory.
iii.In the Place field, enter the name of the place.
iv.Select the relevant option to digitally sign the application using Digital Signature Certificate (DSC) or E-Signature or EVC.

After submission of the application for correction in GST registration, you will receive an acknowledgement within 15 minutes on the old mobile number and email address. Once acknowledgement is received, login to the GST portal again.

7. Select the Authorised signatory tab again

8. Deselect the Primary authorised signatory checkbox for the old signatory and select the newly added signatory as per primary authorised signatory.

9. After verification of entered email ID and mobile number is correct. click the Verification tab and submit the application using DSC/EVC/E-signature.

10. After submission of the application, you will receive an acknowledgement within 15 minutes on the new email address and mobile number.

Do you have a problem with filing GST Returns? (GSTR-1, GSTR-3B & Matching Purchase Register with GSTR-2)