No. Filing of Form GSTR 7 can take place only online on the GST Portal.
Using Offline Utility, you will be able to prepare details of Table 3 and Table 4 (in offline mode) but remaining activities for filing Form GSTR 7 like payment and filing is to be completed on portal only.
Once you have uploaded the json file on the GST Portal, you may continue to proceed to file. Liabilities will be computed. Only after making payment, Form GSTR 7 can be filed.
The Key Features of GSTR-7 Offline Utility are:
The GSTR-7 details of Table 3 and 4 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-7 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 > GSTR7 Offline Utility option and click on it.
Unzip the downloaded Zip file which contain GSTR7_Offline_Utility.xls excel sheet.
Open the GSTR7_Offline_Utility.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-7 Offline Utility under ‘Download’ 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-7 Offline Utility.
The offline functions work best on Windows 7 and above and MSEXCEL 2007 and above.
As of now GSTR-7 Offline utility cannot be used on mobile. It can only be used on desktop/laptops.
There are 5 worksheet-tabs in GSTR-7 Offline Utility. These are:
Read Me
Home
3 TDS
4 Amend (may be TDSA)
Suppliers Master
The Read Me tab/sheet contains Introduction and help instructions for you to read and use them to fill data in GSTR-7 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 table no 3 or 4 and also you can’t import the json file into the offline utility.
Generate JSON file, for upload of GSTR-7 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 GSTR7 JSON File button.
The 3 TDS (Details of Tax Deducted at Source) sheet contains Table 3. It is used to perform following 3 functions:
1) Enter Tax Deducted at Source details.
Note: Column B, GSTIN of deductee, can be filled using the drop-down list of GSTINs which you entered in Suppliers Master sheet. The drop-down list can be enabled using Enable Suppliers’ Master drop down button. Trade/legal name will be shown along with GSTIN from Master sheet.
2) Validate the entered Tax Deducted at Source details using the Validate Sheet button.
3) Navigate to the Home page using the Go Home button.
The 4 Amend (Amendments to details of Tax Deducted at Source in respect of any earlier tax period) sheet contains Table 4. It is used to perform following 3 functions:
1) Enter Amendments details related to previous tax period(s) or take action on auto populated rejected details of TDS.
Note: Column D and F, GSTIN of deductee, can be filled using the drop-down list of GSTINs you enter in Suppliers Master tab. The drop-down list can be enabled using Enable Suppliers’ Master drop down button.
2) Validate the entered amendments details using the Validate Sheet button.
3) Navigate to the Home page using the Go Home button.
The function of “Enable/Disable Suppliers’ Master drop down” toggle button in 3TDS and 4 Amend sheets is explained below:
Enable Suppliers’ master drop down enables dropdown and disables copy/paste function. Thus, if you click on “Enable Suppliers’ Master drop down” button, then the dropdown will be available in “GSTIN of deductee” column. You can either use the dropdown to enter deductee’s GSTIN or enter it manually one by one. You cannot copy/paste GSTIN from any other sheet.
Disable suppliers’ master drop down disables dropdown and enables copy/paste function. Thus, if you click on the “Disable Suppliers’ Master drop down”, the dropdown will disappear. Then, you can either enter deductee’s GSTIN manually or copy/paste it from any other sheet. It will be validated at the time of json upload on the portal.
The Suppliers Master tab contains GSTIN Master Sheet. It is used to perform following 3 functions:
1) Enter details of the deductee or suppliers, which would be then readily available for you to fill in Table 3 and Table 4 of the worksheet.
2) Validate the entered details using the Validate Sheet button.
3) Navigate to the Home page using the Go Home button.
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 of TDS details of the suppliers in the offline utility.
No. Row with a duplicate GSTIN is not allowed in the utility. You should report whole amount in one row only. Add up all the payments and enter one single consolidated amount in the “Amount paid to deductee on which tax is deducted *” column.
No, delete the incorrect data in the utility manually using the “Delete” button of your keyboard. Ignore the Delete option when preparing GSTR-7 for the first time upload for that period.
Note: Add and Delete options of the “Action” column 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. But, total liability will be rounded off to whole number.
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.
No, it is not necessary for you to download the GSTR-7 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.
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 TDS and 4 Amend sheets. Offline utility will not consider records if you have added any records after a blank row. |
| —– | Don’t enter duplicate GSTIN of a deductee. 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 TDS and 4 Amend 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-7 and Online filing of Form GSTR-7 on the GST Portal, please refer to Form GSTR-7