No. Filing of Form GSTR-6 can take place only online on the GST Portal. Using Offline Utility, you will be able to prepare details of Table 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC (in offline mode) but remaining activities for filing Form GSTR-6, like payment of late fee and filing is to be completed on portal only.
Once you have uploaded these details using the json file on the GST Portal, you may proceed to file the Form GSTR 6. Liabilities relating to late fee, if any will be computed then. Only after making payment, Form GSTR 6 can be filed.
The Key Features of GSTR-6 Offline Utility are:
The GSTR-6 details of Table 3.B2B, 6B CDN, 6A ITC received (B2BA), 6C CDNA, 5,8 Distribution of ITC and 9 Amendment of distribution of ITC can be prepared offline, with no connection to Internet.
Most of the data entry and business validations are in built in the offline utility, reducing errors upon upload to GST Portal.
To download and open the GSTR-6 Offline Utility in your system from the GST Portal, perform following steps:
Access the GST Portal: www.gst.gov.in.
Go to Downloads > Offline Tools > GSTR6 Offline Tool With Amendments option and click on it.
Unzip the downloaded Zip file which contain GSTR-6_WithAmendment excel sheet.
Open the GSTR-6_WithAmendment.xls excel sheet by double clicking on it.
Read the ‘Read Me’ instructions on excel sheet and then fill the worksheet accordingly.
Note: Always use latest version of offline utility to upload details on GST Portal.
No. You can download GSTR-6 Offline Utility under ‘Downloads’ section without logging in to the GST Portal.
Yes. You must login in to the GST Portal to upload the JSON file generated using GSTR-6 Offline Utility.
The offline functions work best on Windows 7 and above and MSEXCEL 2007 and above.
As of now GSTR-6 Offline utility cannot be used on mobile. It can only be used on desktop/laptops.
There are 8 worksheet-tabs in GSTR-6 Offline Utility. These are:
Read Me
Home
3.B2B
6B CDN
6A. ITC received (B2BA)
6C. CDNA
5,8 Distribution of ITC
9 Amendment of Distribution of ITC
The Read Me tab/sheet contains Introduction and help instructions for you to read and use them to fill data in GSTR-6 Offline Utility easily.
The Home tab is the main page of the utility. It is used to perform following 5 functions:
Enter mandatory details— GSTIN, Financial Year and Tax Period—without which you will not be able to validate the data which you entered in Tables and also you can’t import the json file into the offline utility.
Generate JSON file, for upload of GSTR-6 return details prepared offline on GST portal, using Generate JSON File to upload button
Generate Summary of data entered in various worksheets using the Get Summary button.
Import and open Error File downloaded from GST portal using Open Downloaded Error JSON Files button.
Import and open Data File downloaded from GST portal using Open Downloaded GSTR6 JSON File button.
The 3.B2B sheet contains details of Inward supplies received from the registered Supplier (Form GSTR-1/5).
The 6B CDN sheet contains details of Debit and Credit notes received from supplier (Form GSTR1/5).
The 6A. ITC received (B2BA) sheet contains details of amendment of Inward supplies received from the registered Supplier (Form GSTR-1/5). If you want to amend any details which you uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records.
The 6C.CDNA sheet contains details of amendment of Debit and Credit notes. If you want to amend any details which you uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records
The 5, 8 Distribution of ITC sheet contains details of distribution of ITC through invoices and credit notes.
The 9. Amend of Distribution of ITC sheet contains details of amendment of distribution of ITC through invoices and credit notes. If you want to amend any details which you have uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records.
‘Generate JSON File to Upload’ button is used to create the data file (in .JSON format) based on the details uploaded in various tables. The data file will be uploaded in the online GST portal for further processing of GSTR-6. Offline utility shall not allow you to generate the json file if there is any errors in any sheet.
It is possible to upload JSON multiple times on GST portal till submission. However, earlier uploaded data would be overwritten. Tables and Preview would reflect only data upto last uploaded file.
‘Open Downloaded GSTR-6 Error JSON Files’ button is used to import the data file or the error file, downloaded from the online portal (in. json format) and open it in offline tool for modification. Error messages will be displayed in the ‘GST portal validation errors’ column. Error file will be generated by the system only for records which are processed with error.
No. You can’t generate the nil json file.
On click of ‘Home’, offline utility navigates to the Home sheet
After entering the data in each sheet, you should click on ‘Validate’ button to validate the records. If there are any errors then those errors shall be displayed in ‘Sheet validation errors’ column. You can’t generate the json file without correcting those records.
No, the offline utility cannot populate name of the taxpayer based on GSTIN, as database will not be there to fetch the details of the taxpayer in Excel/offline utility.
You can enter maximum 10,000 rows in each sheet.
No, delete the incorrect data in the utility manually using the “Delete” button of your keyboard. Ignore the Delete option when preparing GSTR-6 for the first time upload for that period.
Note: Add and Delete options of the “Action” columns are meant for adding or deleting data on the GST portal. This option may be used for subsequent uploads and use it only to delete those particular rows which you want to delete from the already-uploaded data on the portal.
No, you cannot enter any negative value in the utility. But, you will be able to enter decimal values. All decimal values would be rounded off to two decimal places.
No, the offline utility will not be able to validate all the details as it would have no connection with GST portal at the time of data entry. Only limited validations would be available in the offline utility tool, namely: GSTIN structure format, computation of tax amount and duplicates entries, if any.
Point your mouse-cursor on each of the red-highlighted cells to read the error description of each cell. A yellow description box will appear. Correct the errors as mentioned in the description box. Alternatively, click Review > Show All Comments link in the ribbon-tab of the excel to view the comments for fields with errors.
The validations that have dependency of online connectivity would be done at the time of upload of JSON File created using offline tool.
No, the downloaded Error JSON File contains only the erroneous entries that failed validation during upload on the GST portal.
No, it is not necessary for you to download the GSTR-6 JSON File processed without error. You need to download it only if you want to update, add or delete the details added previously. You can download the uploaded file if so required by you.
If you select “Add” under Action column, GST Portal will treat invoice from that row as new data and will add in database. In case, the invoice is already present, then it will replace the existing invoice with the latest added details.
If you select “Delete” under Action column, invoice from that row will be deleted from database after upload on the GST Portal. In case, the invoice is not present, there will be no action and no invoices will get deleted on the GST Portal.
You may download the records successfully processed on GST portal anytime by navigating to ‘Returns Dashboard>Financial Year>Return Period>GSTR6 Prepare Offline> Download’.
If some details exist from previous upload, it will be updated with latest uploaded details. All new entries will be added as new entries.
Yes. Please refer to the following list of Dos and Don’ts for your easy reference.
| Before Generating JSON File… | ||
|---|---|---|
| Do’s | Don’ts | |
| Enter a valid GSTIN very carefully.
Verify GSTIN from the GST portal: Home > Search Taxpayer > Search by GSTIN/UIN, and make sure the GSTIN registration is active on the date of issue of invoice/note. |
Don’t type the alphabet ‘O’ in place of the number ‘0’. | |
| —— | Don’t leave any row blank in-between
the two filled-in rows of 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A
ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC sheets.
Offline utility will not consider records if you have added any records after a blank row. | |
| —— | Don’t enter duplicate GSTIN of a supplier. Each row must have a unique GSTIN. | |
| You can use the Copy/Paste (Ctrl+C/Ctrl+V) keyboard functions while entering data in the utility. | Don’t use the Cut (Ctrl+X) keyboard function while entering data in the utility. | |
| Use Add option in 3 TDSand 4 Amend sheets for first-time upload. | Don’t use Delete option in 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC sheets for first-time upload. | |
| —— | Don’t forget to click Validate Sheet button after making changes in any of the sheets. | |
| You may change the filename and location of the generated JSON file. | Don’t change the extension (.json) of the generated JSON file. | |
For more FAQs related to Form GSTR-6 and Online filing of Form GSTR-6 on the GST Portal, please refer to Form GSTR-6