When filing the annual reconciliation statement GSTR-9C, businesses frequently encounter JSON errors during file generation and upload. These errors range from sheet validation failures and OLE application issues to server connection problems and invalid digital signatures. This guide provides detailed solutions for each common Error to help your team achieve a successful submission on the GST portal.
Understanding GSTR-9C Filing Process
GSTR-9C is a self-certified reconciliation statement required for taxpayers with an aggregate annual turnover exceeding Rs. 5 crore. It reconciles the figures reported in GSTR-9 (annual return) with the audited financial statements. The filing process involves downloading the GSTR-9C offline utility from the GST portal, entering reconciliation data in the Excel-based utility, validating each worksheet within the utility, generating a JSON file from the completed utility, signing the JSON file using eMSigner with a valid Digital Signature Certificate (DSC), and uploading the signed JSON file to the GST portal.
Each of these steps can encounter errors that prevent successful filing. Understanding the root cause of each Error and its specific resolution is essential for timely submission before the Dec 31 deadline.
Prerequisites for Error-Free Filing
Before beginning the GSTR-9C preparation, ensure that GSTR-9 has been filed for the relevant financial year, as GSTR-9C can only be submitted after the annual return. The latest version of the GSTR-9C offline utility must be downloaded from the portal, as older versions may produce incompatible JSON. Microsoft Excel 2007 or higher must be installed, as earlier versions cause compile errors. The eMSigner application must be installed and configured with the latest certificates. Finally, a valid and unexpired DSC must be available for signing.
JSON Errors During File Generation
Error 1: Sheet Validation Error
This Error occurs when one or more sections of the GSTR-9C form have not been validated before JSON generation. The offline utility requires explicit validation of each worksheet before it permits JSON creation.
To resolve this, open the GSTR-9C utility and navigate to each worksheet sequentially. Click the Validate Sheet button on every section. Review any validation messages that appear and correct the flagged entries. Only after all sections show validation success can the JSON file be generated.
Error 2: OLE Application Error
The OLE (Object Linking and Embedding) application error is caused by system configuration issues with ActiveX controls and the eMSigner application. This is one of the most common and frustrating errors taxpayers encounter.
The resolution requires multiple steps. First, close all active Excel and Word files, as well as the eMSigner application. Then open Internet Options via Windows search, navigate to Security, and select Custom Level. Enable Automatic Prompting for ActiveX Control and set Download Unsigned ActiveX Control to Prompt. Next, download Notepad++ and open the utility folder. Right-click the wsweb.html file and select Edit with Notepad++. Add a space after any HTML tag, then press backspace to remove it (this triggers a file modification flag). Save the file, restart the system, relaunch eMSigner, and attempt JSON generation again.
Error 3: File Generation in Progress
This message appears when attempting to download a JSON file from the portal without having previously uploaded one. The portal expects the upload-then-download sequence for the offline utility workflow.
To resolve: update the data in the GSTR-9C offline tool, generate the JSON file locally, navigate to the Upload tab under GSTR-9C on the GST portal, upload the saved JSON, wait for the status to change to Processed, and then download the JSON file. The downloaded file will contain portal-side calculations merged with your uploaded data.
Error 4: Unable to Generate or Sign JSON
This Error typically occurs when the utility cannot recognise the wsweb.html file due to system configuration changes. The fix involves opening the wsweb.html file in Notepad++, making a trivial edit (adding and removing a space), saving the file, and regenerating the JSON. The edit forces the system to re-index the file, resolving the recognition issue.
Error 5: Server Connection Error
The error message “Please check the server connection1: [object Event]” indicates that trusted root certification authorities are uninstalled on the machine. This prevents the eMSigner from establishing a secure connection for digital signing.
Navigate to the eMSigner folder, then the eMweb folder, and open certificate.crt. Click Install the Certificate and select Current User. Choose Place All Certificates in the Following Store, browse to Trusted Root Certification Authorities, and complete the installation. After installation, the browser signing process should initiate successfully.
JSON Errors During File Upload
| Error | Cause | Resolution |
| Error Occurred | System error on the portal | Reload the file 2-3 times; if persistent, re-prepare and re-upload |
| Received but Pending | Portal processing delay | Wait and retry; re-prepare the utility if stuck beyond 24 hours |
| Processed with Error | Data validation failures in the uploaded JSON | Download error report, review the Portal Validation Error column, fix and re-upload |
| Compile Error on submit. | Excel version incompatibility | Use Microsoft Excel 2007 or higher |
| Run Time Error 13 Type Mismatch | JSON downloaded without first uploading GSTR-9C data | Upload data JSON first, then download for auto-fill |
| File Generation in Progress (offline utility) | Attempting auto-fill without proper upload sequence | Download GSTR-9C tables as PDF; enter data manually |
| GSTIN Mismatch | Wrong GSTIN in the offline utility | Verify GSTIN matches the logged-in user before generating JSON |
Resolving “Processed with Error”
This is the most data-intensive Error to resolve. Download the error report from the portal as a zipped file. Open it using the GSTR-9C offline utility. Review each worksheet and check the Portal Validation Error column for specific rectification instructions. Cross-verify figures against the GSTR-9C tables derived from GSTR-9 (downloadable as PDF from the portal). Resolve each Error, re-validate all sheets, regenerate the JSON, sign it using eMSigner, and re-upload.
Resolving Sign is Invalid Errors
If the portal rejects the digital signature on the JSON file, the issue typically lies with the wsweb.html configuration or an expired DSC. Locate the folder where the JSON file is downloaded. Right-click wsweb.html and edit with Notepad++. Insert and remove a space to trigger a file update. Save the file and regenerate the JSON. The browser should then display the signing window. Ensure the DSC plugged into the USB token is valid (not expired) and registered on the GST portal.
Best Practices for Error-Free GSTR-9C Filing
| Practice | Benefit |
| Use the latest offline utility version. | Prevents JSON format mismatch with the portal |
| Validate every worksheet before JSON generation. | Eliminates sheet validation errors |
| Keep eMSigner and DSC certificates updated. | Prevents signing and server connection errors |
| Upload JSON before attempting download. | Follows the correct portal workflow sequence |
| Verify GSTIN before generating JSON. | Avoids GSTIN mismatch on upload |
| Use Excel 2007 or higher. | Prevents compile errors during submission |
| File GSTR-9 before starting GSTR-9C | Ensures the prerequisite return is completed |
| Maintain a backup of all JSON files | Enables quick re-upload if portal errors occur |
Key Terms
• GSTR-9C: The annual self-certified reconciliation statement for taxpayers with turnover above Rs. 5 crore, reconciling GSTR-9 data with audited financial statements
• JSON: JavaScript Object Notation, the file format used by the GST portal for data exchange between the offline utility and the online system
• eMSigner: Government-provided software for digitally signing GST-related documents using a Digital Signature Certificate
• DSC: Digital Signature Certificate, a cryptographic key stored on a USB token for authenticating electronic documents filed on the GST portal
• Offline Utility: An Excel-based tool provided by the GSTN for preparing GSTR-9C data without continuous internet connectivity.
Struggling with GSTR-9C JSON Errors?
Ensure smooth filing with the latest utility and proper system configuration. Use WFYI tools to manage your annual return and reconciliation process, and troubleshoot issues before the Dec 31 deadline.
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: Why do JSON errors occur during GSTR-9C filing?
JSON errors typically result from outdated offline utility versions, missing sheet validations, ActiveX control configuration issues, expired digital signatures, or incorrect GSTIN entries in the utility. Each Error has a specific technical root cause.
Q2: Can GSTR-9C be revised after filing?
No. Once GSTR-9C is successfully filed on the GST portal, it cannot be revised or re-uploaded. All data must be verified for accuracy and all errors resolved before final submission.
Q3: Do I need to file GSTR-9 before GSTR-9C?
Yes. GSTR-9C (reconciliation statement) can only be filed after GSTR-9 (annual return) has been successfully submitted for the same financial year. The portal blocks GSTR-9C if GSTR-9 is pending.
Q4: What is the eMSigner tool, and why is it required?
eMSigner is a government-provided software application used to sign GST documents digitally. It validates the taxpayer’s Digital Signature Certificate (DSC) and applies the signature to the GSTR-9C JSON file before upload to the portal.
Q5: Who is required to file GSTR-9C?
GSTR-9C is a self-certified reconciliation statement that is mandatory for taxpayers with an aggregate annual turnover exceeding Rs. 5 crore. It reconciles the figures in GSTR-9 with the audited financial statements and must be filed by Dec 31.
Q6: What Excel version is required for the GSTR-9C offline utility?
Microsoft Excel version 2007 or higher is required. Using earlier versions causes compile errors during JSON generation. The utility relies on features and macros available only in Excel 2007 and above.
