TRACES : Download Form 24Q, 26Q, 27Q Justification Report

TRACES is the online portal for filing TDS Returns, correction of TDS Returns and downloading TDS documents. When the income tax department issues a TDS Demand Notice to the assessee, it does not mention the errors or mistakes in the TDS Return. To view the details of these errors, the assessee should download a Justification Report from the TRACES account. Justification Report contains details of defaults or errors while processing the TDS Return filed by the deductor. To download a justification report, it is necessary that the status of the submitted return should be ‘Processed with Default‘. Once you view the errors, file a correction TDS return to rectify the same.

File TDS Return
File TDS Return 24Q, 26Q, 27Q, 26QB, 26QC
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File TDS Return
File TDS Return 24Q, 26Q, 27Q, 26QB, 26QC
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Steps to Download Justification Report from TRACES Portal

  1. Log into TRACES

    Log in to TRACES – Enter User Id, Password, TAN or PAN and captcha

  2. Navigate to Request for Justification Report Download

    Go to Defaults > Request for Justification Report Download

  3. Select Financial Year, Quarter and Form Type

    Select the Financial Year, Quarter and Form Type for which you want to download the Justification Report. Click on ‘Go’

  4. Select either of the following for KYC validation:

    1. Digital Signature Support KYC validation – Select if you want to use KYC validation using DSC
    2. Normal KYC Validation (without Digital Signature) – Select if you want to use KYC validation without using DSC

  5. Option 1: KYC Validation using DSC

    Select the Financial Year, Quarter and Form Type for KYC validation using DSC. Click on “Validate DSC”

  6. Enter the password of DSC and click on ‘ok’. Select the DSC certificate and click on ‘Sign.’ Enter the following details:

    1. Enter the Token number of the TDS Return filed for the Financial Year, Quarter and Form Type selected in Step 5 above
    2. Select the checkbox for Nil Challan or Book Adjustment
    3. Enter the challan details – BSR Code, challan serial number, challan amount, date on which tax is deposited
    4. Enter unique PAN-Amount combination – Enter PAN as entered in TDS Return and amount deposited
    5. Click on Proceed
    Note: Enter the details of the latest TDS return or TDS correction return filed

  7. Success Message

    Success page will appear on the screen once the KYC details are validated. Click on ‘Request for Justification Report Download

  8. Option 2: Normal KYC Validation without using DSC

    Select the Financial Year, Quarter and Form Type for KYC validation without using DSC and enter the Authentication Code if you have finished the validation earlier and you have the authentication code. Enter the following details:
    1. Enter the Token number of the TDS Return filed for the Financial Year, Quarter and Form Type selected in Step 5 above
    2. Select the checkbox for Nil Challan or Book Adjustment
    3. Enter the challan details – BSR Code, challan serial number, challan amount, the date on which tax is deposited
    4. Enter unique PAN-Amount combination – Enter PAN as entered in TDS Return and amount deposited
    5. Click on Proceed

  9. Success Message

    The success page will appear on the screen once the KYC details are validated. Copy the Authentication Code and paste it in the blank box. Click on ‘Request for Justification Report Download

  10. Download the file

    The request number will appear on the screen. You can download the file from tab ‘Downloads’

  11. Navigate to Requested Downloads

    Enter the Request Number or Request Date or View All. Select the applicable row. If the status is ‘Available‘, click on the download button

  12. Password to unzip file

    Click on HTTP Download button to download the file. A zip file is downloaded. The password to unzip the file is ‘JR_TAN_Form Type_Quarter_FY‘, e.g, JR_AAAAA1235A_24Q_Q3_2010-11. This will save the Justification Report as a text file.

  13. Navigate to Requested downloads

    Go to Downloads > Requested Downloads. Click on the ‘Click here’ button to download the TRACES Utility

  14. TRACES justification report utility

    Enter the Verification Code on the next screen. Click on TRACES Justification Report Utility to download it

  15. Extract the zip file into an excel.

    Follow the steps to convert text file of justification report into excel:
    1. the excel file and click on Enable Content to enable macros
    2. Select the Justification Report text file
    3. Select the folder to save the output excel file
    4. Click on button ‘Generate Report’
    5. The text file will be converted into excel spreadsheet and saved in the selected folder

FAQs

How do I view the Justification Report in Excel?

To view the justification report in an excel format:
1. Download Justification Report in text file from TRACES
2. Download ‘TRACES Justification Report Utility V 2.2’ from TRACES
3. Convert text file into excel using the utility

I have received a TDS demand notice. What should I do?

The tax department can issue a TDS demand notice for defaults like short payment, short deduction, interest on late deduction, additional late filing fee etc. The TDS demand notice does not mention the default or error. To view the details of the notice, you should download a Justification Report from TRACES. You can then file a correction return to rectify the errors.

What are the different ‘Request Status’ to download the Justification Report on TRACES?

1. Submitted – Successful submission, Request in processing
2. Available: Justification Report available for Downloading
3. Disabled: Duplicate request submitted for downloading
4. Failed: User is advised to contact CPC(TDS)
5. Not Available: Statement processed without default

TRACES : Download Conso File of TDS Return

TRACES is the online portal for filing TDS Returns, correction of TDS Returns and downloading TDS documents. Conso File is the file with the data of the TDS returns processed for a relevant financial year, quarter and form type. To download a conso file, it is necessary that the status of the submitted return should be ‘Statement Processed with Default‘ or ‘Statement Processed without Default‘. Conso file will not be available in case of a paper return.

Steps to Download Conso File of TDS Return from TRACES

  1. Log in to your TRACES account

    Log in to TRACES – Enter User Id, Password, TAN or PAN and captcha

  2. Navigate to Conso File

    Go to Statements / Payments > Request for Conso file

  3. Select the Financial Year, Quarter and Form Type

    Select the Financial Year, Quarter and Form Type for which you want to download the Conso File. Click on ‘Go’

  4. KYC Validation

    Select either of the following for KYC validation:
    1. Digital Signature Support KYC validation – Select if you want to use KYC validation using DSC
    2. Normal KYC Validation (without Digital Signature) – Select if you want to use KYC validation without using DSC

  5. Option 1: KYC Validation using DSC

    Select the Financial Year, Quarter and Form Type for KYC validation using DSC. Click on ‘Validate DSC’

  6. Enter the password of DSC and enter the following details:

    Enter the password of DSC and click on ‘ok’. Select the DSC certificate and click on ‘Sign.’ Enter the following details:
    1. Enter the Token number of the TDS Return filed for the Financial Year, Quarter and Form Type selected in Step 5 above
    2. Select the checkbox for Nil Challan or Book Adjustment
    3. Enter the challan details – BSR Code, challan serial number, challan amount, the date on which tax is deposited
    4. Enter unique PAN-Amount combination – Enter PAN as entered in TDS Return and amount deposited
    5. Click on Proceed
    Note: Enter the details of the latest TDS return or TDS correction return filed

  7. Request for Conso File

    Success page will appear on the screen once the KYC details are validated. Click on ‘Request for Conso File

  8. Option 2: Normal KYC Validation without using DSC

    1. Select the Financial Year, Quarter and Form Type for KYC validation using DSC
    2. Enter the Authentication Code if you have finished the validation earlier and you have the authentication code
    3. Enter the following details:
    Enter the Token number of the TDS Return filed for the Financial Year, Quarter and Form Type selected in Step 5 above.
    1. Select the checkbox for Nil Challan or Book Adjustment
    2. Enter the challan details – BSR Code, challan serial number, challan amount, the date on which tax is deposited
    3. Enter unique PAN-Amount combination – Enter PAN as entered in TDS Return and amount deposited
    4. Click on Proceed

  9. Success Page with the Request for Conso File option

    The success page will appear on the screen once the KYC details are validated. Copy the Authentication Code and paste it in the blank box. Click on ‘Request for Conso File

  10. Download the File

    The request number will appear on the screen. You can download the file from tab “Downloads”

  11. Navigate to Requested Downloads

    Go to Downloads > Requested Downloads and enter the Request Number or Request Date or View All. Select the applicable row. If the status is ‘Available‘, click on the download button

  12. Password to open the file

    Click on HTTP Download button to download the file. A zip file is downloaded. The password to open the file is TAN_Request Number in capital letter. For example: ABCD12345E_410543

FAQs

How do I extract a Conso File?

You can download Conso file in form of a zip file from your account on TRACES. You can extract the zip file and open it using password TAN_Request Number. Eg: If the TAN is AAGH85852E and Request Number is 86528, the password is AAGH85852E_86528.

How is a Conso File different from Justification Report?

Justification Report contains details of defaults or errors while processing the TDS Return filed by the deductor. Conso File contains details of the TDS returns processed for a relevant financial year, quarter and form type. Both these files are helpful for filing a correction TDS Return.

What are the different ‘Request Status’ to download Conso File on TRACES?

1. Submitted – Successful submission, Request in processing
2. Available: Conso file available for Downloading
3. Disabled: Duplicate request submitted for downloading
4. Failed: User is advised to contact CPC(TDS)

Form 27C: Declaration of exemption under TCS

Form 27C is a declaration form for non deduction of TCS by buyer of goods to the seller. As per the income tax rule, the seller of the specified goods must collect tax from the buyer.

Declaration in Form 27C can be made by the buyer who is a resident in India, and uses purchased goods for the manufacturing, processing or production of goods/ article. Buyer gives a declaration, in duplicate in Form 27C.

A copy of the declaration has to be given to the person collecting tax. And the person collecting this declaration form has to submit the copy to the authorities concerned on or before the seventh day of the following month.

Details required to file Form 27C

Form 27C has two sections that needs to be filed in and signed by both the buyer/ declarant and seller/ collector. Following are the details required:

  • ​Part I: Contains information of Buyer such as Name, PAN, Address, Contact Details, List of goods procured and the purpose towards which the purchase is intended.
  • ​Part II: Contains information of Seller such as Name, PAN, TAN, Address, Contact Details, Date on which declaration is furnished.

Apart from the above information, the sale receipt of the goods in question also needs to be furnished.

FAQs

Who can not claim lower/nil TCS deduction?

Form 27C can not be used for tax exemption under TCS where goods are being purchased for the purpose of trading.

How do I download Form 27A TDS?

Form 27A is generated by TDS/TCS FVU (File Validation Utility). Form 27A is automatically created upon the successful generation of the FVU file of TDS/TCS Return. Form 27A contains particulars of Name and TAN of deductor and control totals of ‘amount paid’ and ‘income tax deducted at source’.

Is it mandatory to file nil TDS return?

As per the Income Tax Act, 1961 and the Income Tax Rules, it is not mandatory to file a NIL TDS Return.

What is Challan Status Inquiry (CSI) file?

Deductor can download summary of challans from TIN in CSI format. Using CSI file, deductor can verify his/her tax payments have been properly accounted for. The tax payer can view the details in two ways

  1. CIN based view
    • Using BSR Code of Collecting Branch, Challan Paid on Date & Challan Serial No. and amount (optional)
  2. TAN based view
    • Using TAN and Challan Paid on Date

How to download CSI file?

  1. ​Go to TIN OLTAS

    ​Go to TIN OLTAS to download your CSI file.

  2. ​Click on TAN Based View

    ​From two given options click on TAN Based View

  3. Enter TAN, Date, Captcha

    Once you select your view, then you have to enter TAN number, Challan Paid on Date, Captcha

  4. Download Challan File

    Click on Download Challan file and download the CSI file.

FAQs

What is OLTAS?

OLTAS stands for an Online Tax Accounting System which maintains records of tax paid through banks (online or offline mode). Once banks upload data regarding tax payments, records can be checked online by entering either challan details or TAN.

Can I check challan status if I don’t have tax deposit receipt

You need to have tax deposit receipt to check the status online. If you have lost or misplaced it then you can ask the bank for an acknowledgement which contains Challan details. With these details you can check the challan status online.

How to check TDS status by PAN card?

1. Visit the TRACES portal
2. Key-in the verification code
3. Click on the Proceed option
4. Enter the PAN and TAN
5. Select the financial year as well as the quarter and the type of return
Click on ‘Go’
6. The details will be displayed on the corresponding screen

Form 27A: Online TDS Verification Form

What is Form 27A?

Form 27A is a simple form containing a summary of quarterly e-TDS/TCS return. The deductor must sign it and fill it in a paper along with a return at the nearest TIN Facilitation Center. It has particulars of deductor/collector, total amounts of TDS/TCS. Furthermore, it also has particulars related to total tax deposited against the total number of deductees or party records.

The TDS/TCS file validation Utility (FVU) generates the form after successful validation of the return. Filing a separate form for each e-TDS/TCS statement is important.

Instruction to fill Form 27A

While submitting this form, one should ensure that:

  • ​The TDS/TCS FVU (File Validation Utility) generates the form
  • There is no overwriting/striking on the form. If there is any, Please make necessary changes in the file, validate and generate new it from File Validation Utility (FVU).
  • Name and TAN of deductor and control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on it should match with the respective totals in the e-TDS/TCS return.
  • The fields of Form 27A should be complete. The responsible person has to sign it.

FAQs

Who should sign Form 27A?

It is the summary of the TDS/TCS return. It has to be signed by the responsible person who is designated to sign the same.

How to verify TDS return using Form 27A?

It must be signed and filed in a paper by deductor along with a return at the nearest TIN Facilitation Center.

What is the time limit for filing revised TDS return?

31st of subsequent month of Quarter is due date to file return. If you revise within due date of normal filling then no interest or penalty. If on reveision after due date a liability is raised then such liability needs to be paid with interest and penalty.