FAQs of GSTR-8 Offline Utility

1. Can I file complete Form GSTR-8 using Offline Utility?

No. Filing can take place only online on the GST Portal. Using Offline Utility, you will be able to only prepare details of Table 3 and Table 4 of Form GSTR-8. Once you have uploaded the prepared details on the GST Portal, you must file return on the portal with your Login credentials.

2. What are the features of GSTR-8 Offline Utility?

The Key Features of GSTR-8 Offline Utility are:

  • The GSTR-8 details of Table 3 and 4 can be prepared offline with no connection to Internet.

  • Most of the data entry and business validations are inbuilt in the offline utility reducing errors upon upload to GST Portal.

3. From where can I download and use the GSTR-8 Offline Utility in my system?

To download and open the GSTR-8 Offline Utility in your system from the GST Portal, perform following steps:

  1. Access the GST Portal: www.gst.gov.in.

  2. Go to Downloads > Offline Tools > GSTR8 Offline Utility option and click on it.

  3. Unzip the downloaded Zip file which contain GSTR8_Offline_Utility.xls excel sheet.

  4. Open the GSTR8_Offline_Utility.xls excel sheet by double clicking on it.

  5. Read the ‘Read Me’ instructions on excel sheet and then fill the worksheet accordingly.

4. Do I need to login to GST Portal to download the GSTR-8 Offline Utility?

No. You can download the GSTR-8 Offline Utility under ‘Download’ section without logging in to the GST Portal.

5. Do I need to login to GST Portal to upload the generated JSON file using GSTR-8 Offline Utility?

Yes. You must login in to the GST Portal to upload the generated JSON file using GSTR-8 Offline Utility.

6. What are the basic system requirements/configurations required to use GSTR-8 Offline Tool?

The offline functions work best on Windows 7 and above and MSEXCEL 2007 and above.

7. Is Offline utility mobile compatible?

As of now GSTR-8Offline utility cannot be used on mobile. It can only be used on desktop/laptops.

8. How many worksheet-tabs are there in GSTR-8 Offline Utility

There are 5 worksheet-tabs in GSTR-8 Offline Utility. These are:

  1. Read Me

  2. Home

  3. 3 TCS

  4. 4 Amend

  5. Suppliers Master

9. What is the use of Read Me worksheet-tab?

The Read Me sheet contains Introduction and help instructions for you to read and use them to easily fill data in GSTR-8 Offline Utility.

10. What is the use of Home worksheet-tab?

The Home sheet is the main page of the utility. It is used to perform following 5 functions:

  1. Enter mandatory details— GSTIN, Financial Year and Tax Period— without entering these details you will not be able to validate the data which you entered in table no. 3 or 4 and also you will not be able to import the json file into the offline utility.

  2. Generate JSON file, for upload of GSTR-8 return details prepared offline on GST portal, using Generate JSON File to upload button.

  3. Generate Summary of data entered in various worksheets using the Get Summary button.

  4. Import and open Error json File downloaded from GST portal using Open Downloaded Error JSON Files button.

  5. Import and open json File downloaded from GST portal using Open Downloaded GSTR8 JSON File button.

11. What is the use of ‘3 TCS’ worksheet-tab?

The 3 TCS sheet contains Table 3. It is used to perform following 3 functions:

1) Enter Tax Collected at Source (TCS) details.

Note: Column B, GSTIN of Supplier, can be filled using the Enable/Disable Suppliers’ Master drop down toggle button or you can enter GSTIN of supplier details manually.

2) Validate the entered TCS details using the Validate Sheet button.

3) Navigate to the Home page by clicking on the Go Home button.

12. What is the function of “Enable/Disable Suppliers’ Master drop down” toggle button in 3TCS and 4 Amend sheets?

The function of “Enable/Disable Suppliers’ Master drop down” toggle button in 3TCS 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 Supplier” column. You can either use the dropdown to enter supplier's GSTIN or enter it manually one by one. You cannot copy/paste GSTIN from any other sheet. List of supplier’s GSTIN will be available in drop down only if you updated suppliers GSTIN details in ‘Supplier master’ sheet.

  • Disable suppliers' master drop down disables auto fill 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 supplier's GSTIN manually or copy/paste it from any other sheet. List of supplier’s GSTIN will be available in drop down only if you updated suppliers GSTIN details in ‘Supplier master’ sheet.

13. What is the use of 4 Amend worksheet-tab?

The 4 Amend sheet contains Table 4. It is used to perform following 3 functions:

1) Enter Amendment details related to previous tax period(s).

Note: Column D and E, GSTIN of Supplier, can be filled using the Enable/Disable Suppliers’ Master drop down toggle button.

2) Validate the entered Amendment details using the Validate Sheet button.

3) Navigate to the Home page using the Go Home button.

14. What is the use of Suppliers’ Master worksheet-tab?

The Suppliers Master sheet contains GSTIN Master Sheet. It is used to perform following 3 functions:

  1. Enter details of the suppliers, which would be then readily available in a dropdown, for you to easily fill the GSTIN of supplier column 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.

15. Can the offline utility populate name of the taxpayer based on GSTIN?

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.

16. How many TCS details of the suppliers can I enter in the offline utility?

You can enter maximum 15,000 rows of TCS details of the suppliers in the offline utility.

17. I am a tax collector. One of my supplier has made taxable outward supplies to four different customers through E-commerce operator. Shall I report each supply of this supplier in four different rows of 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 supplies of this supplier and enter one single consolidated amount in the “Gross values of supplies made” column.

18. I have mistakenly entered rows with the same GSTIN. Should I use the “Delete” option from the dropdown of “Action” column to delete these rows?

No, delete the incorrect data in the utility manually using the “Delete” button of your keyboard. Add and Delete options of the “Action” column are meant for adding or deleting data in the GST portal.

19. Can I enter negative or decimal amounts in the offline utility?

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.

20. In some rows of 3. TCS and 4. Amend sheets, net amount liable for TCS is in negative. Will this negative amount get accepted on the portal upon upload?

Yes, it will be accepted on the portal upon upload. If the value of goods returned is more than the current month’s supply, utility auto-calculates and populates the “Net amount liable for TCS” column with a negative amount. And, when you click the “Validate Sheet” button, the IGST/CGST/ST columns of these particular rows are automatically populated with a zero value.

21. Can the offline utility validate all details entered in it?

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, supply type & type of tax.

22. After clicking “Validate Sheet” button, I can see cells highlighted in red and “Sheet Validation” column only shows “Error in row”. Where is the error description?

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 all the comments together.

23. When will I be able to validate all details entered in the offline utility?

The validations that have dependency of online connectivity would be done at the time of upload of JSON File created using offline tool.

24. Does the downloaded Error JSON File contain all the entries I have uploaded on the GST Portal?

No, the downloaded Error JSON File contains only the erroneous entries that failed validation during upload on the GST portal.

25. I’ve uploaded GSTR-8 JSON File and it was processed without error. Do I need to download the generated file?

No, it is not necessary for you to download the GSTR-8 JSON File processed without error. You need to download it only if you want to update, add or delete the details added previously.

26. I am uploading GSTR-8 JSON File again, after making changes. What will happen to TCS details of the previous upload?

If some TCS details exist from previous upload, it will be updated with latest uploaded details. All new TCS entries will be added as new entries.

27. Is there a list of key Dos and Don’ts we need to keep in mind while making entries in the utility?

Yes. Please refer to the following list of Dos and Don’ts for your easy reference.

Before Generating JSON File…
Do’sDon’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/noteDon’t type the alphabet ‘O’ in place of the number ‘0’.
In 3 TCS sheet, start filling data from Row 6 and in 4 Amend start filling data from Row 7----
----Don’t enter duplicate GSTIN of supplier. Each row must have a unique GSTIN. Offline utility shall not consider the records if you have added any records after a blank row. It means offline utility shall not generate the json file for records which are after the blank row.
  • Total tax value of IGST/CGST/SGST or UTGST must be 2% of the amount entered in ‘Net amount liable for TCS’
  • Only IGST is applicable if location of supplier and place of supply are in different States/Union territories. Otherwise, Central Tax (CGST) or State/UT Tax (SGST/UTGST) will be applicable
  • CGST and SGST/UTGST amount should be equal.
  • Don’t enter any value in the CGST and SGST columns if location of supplier and place of supply are in different state/Union territory.
    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 TDS and 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 file name and location of the generated JSON file.Don’t change the extension (.json) of the generated JSON file.

    For more FAQs related to GSTR-8 and Online filing of GSTR-8on the GST Portal, please refer to GSTR-8 Online FAQs