Filing of Form GSTR-9C is not applicable to Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.
WHO CAN FILE :
Chartered Accountant/Cost Accountant will Ifile the GSTR-9C Offline utility to fill up details. Once GSTR-9C return is prepared using offline tool, it is to be uploaded on the GST portal by the taxpayer along with a copy of Balance Sheet, Income and Expenditure Account/ Profit and Loss Account and any other related document.
The taxpayer should file Form GSTR-9C after filing his/her annual return in Form GSTR-9. In case he/she has not filed Form GSTR-9, GST Portal won’t allow the taxpayer to file Form GSTR-9C.
Now follow the link to download GSTR9C offline utlity
:https://tutorial.gst.gov.in/offlineutilities/returns/GSTR_9C_Offline_Utility.zip
You can download GSTR9C if your system supports Windows 7