Returns Offline Tool
An Overview
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Businesses that generate a large number of invoices in a tax period may find it cumbersome to upload invoices one-by-one. Not only that, it will become a time-consuming activity with a cost implication.
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Therefore, to facilitate the upload of invoices in bulk, Goods and Service Tax Network (GSTN) provides Returns Offline tool for Returns in which a taxpayer can add up to 19,000 line items in the offline mode and upload them to the GST Portal in one go. In case a taxpayer has more invoice data, they can use the Returns Offline tool multiple times to upload the same.
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The appearance of the Returns Offline tool is similar to that in the web portal and the functionalities are identical.
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Before you download and install the Returns Offline tool, make sure that your desktop meets the system requirements
Download and Installation of the Returns Offline tool
Once you have downloaded and installed the Returns Offline tool, you can use any of the four options to upload the invoice data to the tool. In this manual, you will learn about all the four options of uploading the invoice data through the Returns Offline tool.
Downloading the Returns Offline Tool
Downloading the Returns Offline tool is a one-time activity, however, it may require an update in future if the Tool is updated at the GST Portal. Please check the version of the offline tool used by you with the one available for download on the GST Portal at regular intervals.
To download and install the Returns Offline tool to create new data for return, perform the following steps:
You can download the Returns Offline tool from the Portal without login to the GST Portal.
1) Access the https://www.gst.gov.in/ URL.
2) The GST Home page is displayed. Click the Downloads > Offline tools > Returns Offline tool.
3) The Returns Offline tool page is displayed. Click the Download button.
The download of the Returns Offline tool usually takes 2-3 minutes to download depending on the Internet speed.
4) A confirmation message is displayed on the screen. Click the PROCEED button to download the Returns Offline tool from the GST Portal.
The Progress update page is displayed in a new browser tab. You can notice that the download is in progress.
5) Browse and select the location where you want to save the downloaded files.
In some machines, depending on your browser settings, the files are downloaded in the folder Downloads on your machine.
Installation of the Returns Offline Tool
Once the download of the Returns Offline tool is complete, you need to install these downloaded files on your machine.
1) Unzip the downloaded files and extract the files from the downloaded zip folder gst_offline_tool.zip. Zip folder consists of the following files as shown in the screenshot below.
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GST Offline tool.exe file for the Returns Offline tool to be installed in the local machine (your computer)
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Section_wise_CSV_files folder which contains .csv file with the sample data which should be deleted before filling the actual data to the template
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GSTR1_Excel_Workbook_Template.xlsx file to upload invoice data entered in the respective worksheets for all sections at one go
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Readme.txt file that explains in detail the prerequisites for the Returns Offline tool
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Invoice Upload Offline tool User Manual User Manual detailing out the guidance for taxpayers to use Returns Offline tool.
Save Excel file and CSV files on your machine as these contain the templates in which data can be entered to be used by the Returns Offline tool.
2) Open the Readme.txt file to get the information of the Returns Offline tool installation process.
3) Double click the GST Offline tool set up file.
4) Click the Yes button to install the Offline tool.
5) Click the Next button.
6) Click the Browse button to select the destination location of your choice to install the Returns Offline tool.
7) Click the Next button.
The needed disk space for installing the Returns Offline tool is displayed. Ensure that the required space is available on your machine for the installation. Download of the Tool is not completed when there is insufficient space on your machine.
8) Select the checkbox for Create a desktop icon to create an icon for the Returns Offline tool on the desktop as a short cut. Click the Next button.
9) Click the Install button.
Setup will be installed along with the required software in your machine. The installation of the Returns Offline tool usually takes 2-3 minutes depending on the Internet and System speed.
Returns Offline tool set up is completed. Ensure that both the checkboxes are selected in order to start the tool. Click the Finish button.
Important Note: – In case, you un-install the tool and then re-installs the tool, you should re-install at the same location.
In case, you re-install the tool on different location you need to restart the system so that tool refers to new location. If you will not restart the system, the Returns Offline tool will refer the old path and will not open the tool.
10) Notice that the desktop icon for the tool is created on the desktop. Double click the Offline tool icon on your desktop to open the Tool.
Uploading Invoice Data (GSTR1) using the Returns Offline Tool
Let us take an example where you need to upload the Outward Supplies invoices in the GSTR 1 for the Financial Year 2017-18 and Return Filing Period as April on the GST Portal using the Returns Offline tool.
To add the B2B invoices in the GSTR 1 on the GST Portal using the Returns Offline tool, perform the following steps:
1) When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
This page has following three tabs:
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Upload new invoice/ other data for return: The NEW button is used to Upload New Invoice/ upload other data. (Return will be prepared on the GST Portal based on the data uploaded using the tool. One can upload invoice data as many times as one wants.)
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Open Downloaded Return file from GST portal: The OPEN button is used to open Downloaded pre-auto populated Return file (like GSTR-1,1A, 2A..etc) which was downloaded from GST Portal.
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Open Downloaded Error File from GST portal: The OPEN button is used to open error file to understand the errors occurred on the portal while uploading the JSON file to the portal and take necessary action to rectify the invoices rejected by GST Portal.
2) To upload invoice details for filing return, click the NEW button. The File Returns page is displayed.
3) From the GST Statement/Returns drop-down list, select the GSTR 1 option.
4) In the GSTIN of Supplier field, enter your GSTIN (Being a supplier when you are preparing data for GSTR 1). Say for example your GSTIN is 18AAAAS0793A1ZR, enter this data in GSTIN field.
5) In the Financial Year drop-down list, select the financial year for which the return has to be prepared and filed. In this example, we select as 2017-18.
At any point of time, only two financial years will be available in the drop-down list. As 2017-18 is the first year of implementation, only one year is available as the selection in the drop-down list.
6) From the Tax Period drop-down list, select the tax period for which return for which the return has to be prepared. In this example, the tax period is selected as April.
7) In the Aggregate Turnover in the preceding Financial Year field, enter your aggregate turnover in the previous financial year which is a mandatory field.
8) In the Aggregate Turnover – April to June, 2017 field, enter your aggregate turnover for the quarter ended 30th Jun-17 which is a mandatory field. If was no such turnover is there, enter 0.
9) Click the PROCEED button.
When the GST Offline tool zip file is downloaded, an excel workbook is also downloaded with it. This Workbook is used to upload invoice data to the tool.
Maximum number of Invoice line items which can be uploaded at one time is 19,000.
Next step is to upload the invoice data. There are four options to upload the data.
Option 1: Manual Entry of Invoice Data
Option 2: Import full Excel Workbook consisting of multiple sheets
Option 3: Copy and Paste from Excel Workbook
Option 4: Import the CSV file
Option 2, 3 uses an Excel template that is explained in the later section of this document & option 4 uses CSV template.
Option 1: Manual Entry of Invoice Data
To enter the invoice data manually in the Returns Offline tool directly, perform the following steps. Here, you can enter details of only one invoice at a time.
1) From the Select Section drop-down list, select the applicable section where the invoice data needs to be entered.
2) Enter the invoice details in each column like Receiver GSTIN/UIN, Invoice No. etc.
3) Click the Plus icon (Highlighted in Red square under Actions column) on the right side in order to fill the item level details for this invoice.
Enter the GSTIN in the correct format or else system will display an error message at the time of entry itself.
In case an invoice is uploaded twice in the same tax period in the Returns Offline tool, then the Tool will overwrite the earlier details, however if the same invoice is existing in the earlier tax period filed return in the GST system then the Returns Offline tool may not be able to identify the duplication and error message will be populated only when the invoice data is uploaded to the GST Portal where duplicate entry check is done & error file will be created for the same, user can open it using tool as discussed earlier.
4) The Add Items page is displayed. Enter the item level details and click the Save button at the right side of the screen bottom in order to save the line items.
All line items of same rate has to be reported as one line item, hence a maximum 7 Line items are allowed in an invoice.
5) Once the invoice details are saved, the success message is displayed.
Ensure to save the data on a time to time basis to avoid any loss of data.
6) Notice that the invoices added manually are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Understanding the Excel Template
The multi excel sheet has eleven worksheets covering different tables in GSTR-1. When you first download the excel sheet, there is a header in each sheet along with sample data. You need to delete the sample data in each section and enter data of your business which you want to upload. You need to manually enter the data in these sheets.
The table below provides the name, full form and detailed description for these worksheets.
| Worksheet Name | Full Form of Worksheet Name | Description |
|---|---|---|
| b2b | B2B | Details of invoices of Taxable supplies made to other registered taxpayers |
| b2ba | Amended B2B | Amended details of invoices of Taxable supplies made to other registered taxpayers |
| b2cl | B2C Large | Invoices for Taxable outward supplies to consumers where
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| b2cla | Amended B2C Large | Amended details of Invoices for Taxable outward supplies to
consumers where
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| b2cs | B2C Small | Supplies made to consumers and unregistered persons of the
following nature
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| b2csa | Amended B2C Small | Amended details of supplies made to consumers and unregistered persons of the following nature
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| cdnr | Credit/ Debit Note/Refund voucher | Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period.
Debit or credit note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also which was furnished in B2B, B2CL section of earlier/current period tax period. |
| cdnra | Amended Credit/ Debit Note/Refund voucher | Amended details of Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. |
| cdnur | Credit/ Debit Note for Unregistered Persons | Credit/ Debit Notes issued to the unregistered taxpayers |
| cdnura | Amended Credit/ Debit Note for Unregistered Persons | Amended details of Credit/ Debit Notes issued to the unregistered taxpayers |
| exp | Export | Supplies exported |
| expa | Amended Export | Amended export supplies including supplies of SEZ/ SEZ developer or deemed exports |
| at | Advance Tax | Tax liability arising on account of receipt of payment before issuance of invoice in the same period (on advance receipt/ on account of time of supply) excluding tax amounts will be reported here as Gross advance received. |
| ata | Amended Tax Liability on advances Export | Amended details of Tax liability arising on account of receipt of payment before issuance of invoice in the same period |
| atadj | Advance Adjustments | Adjustment of Tax Liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies |
| atadja | Amended Advance Adjustments | Amended details of Adjustment of Tax Liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies |
| exemp | Nil Rated, Exempted and Non GST supplies | Details of Nil Rated, Exempted and Non GST supplies made during the tax period |
| hsn | HSN Summary | Harmonized System Nomenclature (HSN) wise summary of goods/services during the tax period |
| docs | List of document issued | Details of various documents issued by the taxpayer during the tax period |
Let us understand how to fill data in the different worksheets:
B2B (B2B Supplies)
Sample File for B2B:
Field details for B2B:
| Worksheet Name | Field Name | Help Instructions |
|---|---|---|
| b2b | Details of invoices of Taxable supplies made to other registered taxpayers | |
| 1. GSTIN/UIN of Recipient | Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check that the registration is active on the date of the invoice from GST portal | |
| 2. Invoice number | Enter the Invoice number of invoices issued to recipients. Ensure that the format is alpha-number with allowed special characters of slash(/) and dash(-). The total number of characters should not be more than 16. | |
| 3. Invoice Date | Enter date of invoice in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 4.Invoice value | Enter the total value indicated in the supplied goods or services- with 2 decimal Digits. | |
| 5. Place of Supply(POS) | Select the code of the state from drop down list for the place of supply. | |
| 6. Reverse Charge | Please select Y or N, if the suppliers/services are subject to tax as per reverse charge mechanism. | |
| 7.Invoice Type | Select from the dropdown whether the supply is regular, or to a SEZ unit/developer with or without payment of tax or deemed export. | |
| 8. E-Commerce GSTIN | Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator. | |
| 9. Rate | Enter the combined (State tax + Central tax) or the integrated tax, as applicable. | |
| 10. Taxable Value | Enter the taxable value of the supplied goods or services for each rate line item – with 2 decimal Digits, The taxable value has to be computed as per GST valuation | |
| 11. Cess Amount | Enter the total Cess amount collected/payable. | |
Amended B2B (B2BA)
Sample File for Amended B2B:
Field details for Amended B2B:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| b2ba | Amended Details of invoices of Taxable supplies made to other registered taxpayers | |
| 1. GSTIN/UIN of Recipient* | Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check that | |
| 2. Name of Recipient | Enter the name of the receiver | |
| 3. Original Invoice number* | Enter the Original Invoice number of invoices issued to registered recipients. | |
| 4. Original Invoice Date* | Enter Original date of invoice in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 5. Revised Invoice number* | Enter the Revised Invoice number of invoices issued to registered recipients | |
| 6. Revised Invoice Date* | Enter date of invoice in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 7.Invoice value | Enter the total value indicated in the invoice of the supplied. | |
| 8. Place of Supply(POS)* | Select the code of the state from drop down list for the place of supply. | |
| 9. Reverse Charge* | Please select Y or N, if the suppliers/services are subject to tax as per reverse | |
| 10. Invoice Type* | Select from the dropdown whether the supply is regular, or to a SEZ. | |
| 11. E-Commerce GSTIN* | Enter the GSTIN of the e-commerce company if the supplies are made through. | |
| 12. Rate* | Enter the combined (State tax + Central tax) or the integtrated tax, as aoolicable | |
| 13. Taxable Value* | Enter the taxable value of the aupplied goods ar services for each rate line item | |
| 14. Cess Amount | Enter the total cess amount collected/payable. | |
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Amendments can be done for the invoices of earlier Tax periods.
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GSTIN/UIN of Recipient field of B2BA is non-amendable.
B2CL (B2C Large)
Sample File for B2CL:
Field details for B2CL:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| b2cl | Invoices for Taxable outward supplies to consumers wherea)The place of supply is outside the state where the supplier is register | |
| 1. Invoice number | Enter the Invoice number of issued to Unregistered Recipient of the other State with invoice value more than 2.5 lakh. Ensure that the format is alpha-number with allowed special characters of slash(/) and dash(-) with maximum length of 16 characters. | |
| 2. Invoice Date | Enter date of invoice in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 3. Invoice value | Invoice value should be more than Rs 250,000 and up to two decimal digits. | |
| 4. Place of Supply(POS) | Select the code of the state from drop down list for the applicable place of supply. | |
| 5. Rate | Enter the combined (State tax + Central tax) or the integrated tax rate, as applicable. | |
| 6. Taxable Value | Enter the taxable value of the supplied goods or services for each rate line item -2 decimal digits. The taxable value has to be computed as per GST valuation provisions | |
| 7. Cess Amount | Enter the total Cess amount collected/payable. | |
| 8. E-Commerce GSTIN | Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator. | |
Amended B2C Large (B2CLA) Sample File for B2CLA:
Field details for B2CLA:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| b2cla | Amended Details of Invoices for Taxable outward supplies to consumer where | |
| 1. Original Invoice number* | Enter the Original Invoice number of invoices issued to Unregistered Recipient | |
| 2. Original Invoice Date* | Enter the Original date of invoice in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 3. Revised Invoice number* | Enter the Revised Invoice number of invoices issued to Unregistered Recipient | |
| 4. Revised Invoice Date | Enter Revised date of invoice in DD-MMM-YYYY. E.g. 04-feb-2019. | |
| 5. Invoice value* | Invoice value should be more than Rs 250,000 and up to two decimal digits. | |
| 6. Original Place of Supply(POS)* | Select the code of the state from drop down list for the applicable place of | |
| 7. Rate* | Enter the combined (State tax + Central tax) or the integrated tax rate, as | |
| 8. Taxable Value* | Enter the taxable value of the supplied goods or services for each rate line item – | |
| 9. Cess Amount | Enter the total Cess amount collected/payable. | |
| 10. E-Commerce GSTIN | Enter the GSTIN of the e-commerce company if the supplies are made through | |
Original Place of Supply field of B2CLA is non-amendable.
B2CS (B2C Small)
Sample File for B2CS:
Field details for B2CS:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| b2cs | Supplies made to consumers and unregistered persons of the following naturea) Intra-State: any valueb) Inter-State: Invoice value | |
| 1. Type | In the Typecolumn, enter Eif the supply is done through E-Commerce or else enter OE (other than E-commerce). | |
| 2. Place of Supply(POS) | Select the code of the state from drop down list for the applicable place of supply. | |
| 3.Rate | Enter the combined (State tax + Central tax)or the integrated tax rate. | |
| 4. Taxable Value | Enter the taxable value of the supplied goods or services for each rate line item -2 decimal Digits. The taxable value has to be computed as per GST valuation provisions | |
| 5. Cess Amount | Enter the total Cess amount collected/payable. | |
| 6. E-Commerce GSTIN | Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator. | |
Amended B2C Small (B2CSA):
Sample File for CDNR:
Field Details for B2CSA:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| b2csa | Amended Details of Supplies made to consumers and unregistered persons of the following nature | |
| 1. Type* | In the Type column, enter E if the supply is done through E-Commerce or else | |
| 2. Type* | Select the financial year | |
| 3. Original Month | Select the Month | |
| 4. Original Place of Supply(POS)* | Select the code of the state from drop list for the applicable place of | |
| 5.Revised Place of Supply(POS)* | Select the code of the state from drop list for the applica ble place of | |
| 6. Original Rate* | Enter the combined (State tax + Central tax) or the integrated tax rate. | |
| 7. Taxable Value* | Enter the taxable value of the supplied goods or services for each rate line item | |
| 8. Cess Amount | Enter the total Cess amount collect/payable. | |
Original Place of Supply field of B2CSA is non-amendable.
CDNR (Credit/ Debit Note)
Sample File for CDNR:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| cdnur | Credit/ Debit Notes/Refund vouchers issued to the unregistered persond against interstate invoice value is more than Rs 2.5 lakh | |
| 1. UR Type | Select the type of supply to Unregistered Taxpayers (UR) against which the document has been issued.”EXP” For export invoices/”B2CL” for supplies to consumers. | |
| 2. Note/Refund Voucher Number | Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters. | |
| 3. Note/Refund Voucher date | Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 4. Document Type | In the document Type column, enter “D” if the note is Debit note, enter “C” if note is credit note or enter “R” for refund voucher. | |
| 5. Invoice/Advance Receipt Number | Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period againts which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number. | |
| 6. Invoice/Advance Receipt date | Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 7. Reason For Issuing document | Select the applicable reason for issue of the document from the dropdown. | |
| 8. Place of Supply | Declare the place of supply based on the original documents. | |
| 9. Note/Refund Voucher value | Amount should be up to 2 decimal digits. | |
| 10. Rate | Enter the combined (State tax + Central tax) or the integrated tax rate. | |
| 11. Taxable value | Enter the taxable value of the supplied goods or services for each rate line item upto 2 decimal digits, The taxable value has to be computed as per GST valuation provisions. | |
| 12. Cess Amount | Enter the total Cess amount | |
| 13. Pre GST | Select whether the credit/debit note is related to pre-GST supplies. | |
Amended Credit/ Debit Note for Unregistered person (CDNURA)
Sample File for CDNURA:
Field details for CDNURA:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| cdnura | Amended Credit/ Debit Notes/Refund vouchers issued to the unregistered persond against interstate invoice value is more than Rs 2.5 lakh | |
| 1. UR Type* | Select the type of supply to Unregistered Taxpayers(UR) against which the document has been issued select “EXPWP” or “EXPWOP” for export | |
| 2. Original Note/Refund Voucher Number* | Enter the original credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters. | |
| 3. Original Note/Refund Voucher date* | Enter original credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 4. Revised Note/Refund Voucher Number* | Enter the revised credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed spcial character of slash(/) and dash(-) of maximum length of 16 characters> | |
| 5. Revised Note/Refund Voucher date* | Enter revised credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 6. Document Type* | In the document Type column, enter “D” if the note is Debit note, enter “C” if note is credit note or enter “R” for refund voucher. | 7. Original Invoice/Advance Receipt Number* | Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period againts which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number. |
| 8. Original Invoice/Advance Receipt date* | Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 04-Feb-2019. | |
| 9. Reason For Issuing document* | Select the applicable reason for issue of the document from the dropdown. | |
| 10. Place of Supply | Declare the place of supply based on the original document. | |
| 11. Note/Refund Voucher value* | Amount should be up to 2 decimal digits. | |
| 12. Rate* | Enter the combined (State tax + Central tax) or the integrated tax rate. | |
| 13. Taxable value | Enter the taxable value of the supplied goods or services for each rate line item upto 2 decimal digits, The taxable value has to be computed as per GST valuation provisions. | |
| 14. Cess Amount | Enter the total Cess amount | |
| 15. Pre GST | Select whether the credit/debit note is related to pre-GST supplies. | |
UR Type field of CDNURA is non-amendable.
EXP (Export)
Sample File for EXP:
Field details for EXP:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| exp | Exports supplies including supplies to SEZ/SEZ Developer or deemed exports | |
| 1. Export Type | In the Type column, enter WPAY if the Export is with payment of tax or else enter WOPAY. | |
| 2. Invoice number | Enter the Invoice number issued to registered receiver. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with maximum length of sixteen characters. | |
| 3. Invoice date | Enter date of invoice in DD-MMM-YYYY. E.g. 04-02-2019. | |
| 4. Invoice value | Enter the invoice value of the goods or services up to 2 decimal digits. | |
| 5. Port Code | Enter the six digit code of the port through which goods werw exported. Please refer to the list of port codes available on the GST common portal. | |
| 6. Shipping Bill Number | Enter the unique reference number of shipping bill. This information if not available at teh timing of submitting the return the same may be left blank and provided later. | |
| 7. Shipping Bill Date | Enter date of shipping bill in DD-MMM-YYYY. E.g. 04-02-2019 | |
| 8. Rate | Enter the applicable integrated tax rate. | |
| 9.Taxable Value | Enter the taxable value of the supplied goods or services for each rate line item upto 2 decimal digits, The taxable value has to be computed as per GST valuation provisions. |
Amended Export (EXPA)
Sample Files for EXPA:
Field Details for EXPA:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| expa | Amended Exports supplies including supplies to SEZ/SEZ Developer or deemed exports | |
| 1.Export Type* | In the Type column enter WPAY if teh Export is with payments of tax or else enter WOPAY. | |
| 2. Original Invoice number* | Enter the Original Invoice number issued to registered receiver. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with maximum length of sixteen characters. | |
| 3. Original Invoice date* | Enter date of invoice in DD-MMM-YYYY. E.g. 04-02-2019. | |
| 4. Revised Invoice number* | Enter the revised invoice number issued to the registered receiver. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with the maximum length sixteen characters. | |
| 5. Revised Invoice Date* | Enter revised date of invoice in DD-MMM-YYYY. E.g. 04-02-2019. | |
| 6. Invoice value* | Enter the invoice value of the goods or services-up to 2 decimal digits. | |
| 7. Port Code | Enter the six digit code of port through which goods were exported. Please refer to the list of port codes available on the GST common portal. This is not required in case of export of services. | |
| 8. Shipping Bill Number | Enter the unique reference number of shipping bill. This information if not available at the timing of submitting the return the same may be left blank and provided later. | |
| 9. Shipping Bill Date | Enter the date of shipping bill. This information if not available at the timing of submitting the return the same may be left blank and provided later. This is not required in case of export of services. | |
| 10. Rate | Enter the applicable integrated tax rate. | |
| 11. Taxable Value | Enter the taxable value of the supplied goods or services for each rate line | |
Export Type field of EXPA is non-amendable.
AT (Taxable Liability on Advances)
Sample files for AT:
Field Details for AT:
| Worksheet Name | Field Name | Help Instruction |
|---|---|---|
| at | Tax liability arising on account of receipt of consideration for which invoices have not been issued in the same tax period. | |
| 1. Place of Supply(POS) | Select the code of the state from drop down list for the place of supply. | |
| 2. Rate | Enter the combined (State tax + Central tax) or the integrated tax rate. | |
| 3. Gross advance received | Enter the amount of advance received excluding the tax portion. | |
| 4. Cess Amount | Enter the total Cess amount collected/payable. |
Amended Tax Liability on advances Export (ATA)
Sample File for ATA:
Field Details for ATA:
| ata | Amended Tax liability on advances | Amended Tax liability arising on account of receipt of consideration for which invoices have not been issued in the same tax period. | |
| 1.Financial Year | Select the financial year | ||
| 2.Original Month | Select the month | ||
| 3.Original Place of Supply(POS)* | Select the code of the state from drop downlist for place os supply | ||
| 4.Rate* | Enter the combined (State tax + Central tax) or integrated tax rate. | ||
| 5.Gross advance received* | Enter the amount of advance received excluding the tax portion | ||
| 6.Cess Amount | Enter the total Cess amount collected/payable | ||
Original Place of Supply field of ATA is non-amendable.
ATADJ (Advance Adjustments)
Sample files for ATADJ:
Field details for ATADJ:
| Worksheet Name | Field Name | Help Instructions |
|---|---|---|
| atadj | Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices | |
| 1.Place of Supply(POS) | Select the code of the state from drop down list for the place of supply | |
| 2.Rate | Enter the combined (State tax + Central tax) or integrated tax rate. | |
| 3.Gross advance adjusted | Enter the amount of advance on which has tax has already been paid in earlier tax period and invoices are declared during this tax period. | |
| 4.Cess Amount | Enter the total Cess amount to be adjusted |
Amended Advance Adjustments (ATADJA)
Sample files for ATADJA:
Field Details for ATADJA:
| Worksheet Name | Field Name | Help Instructions |
|---|---|---|
| atadja | Amended Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued the current period for the supplies. | |
| 1.financial Year | Select the financial year | |
| 2.Original Month | Select the month | |
| 3.Original Place of Supply(POS)* | Select the code of the state from drop down list for the place of supply | |
| 4.Rate* | Enter the combined (State tax + Central tax)or integrated tax rate. | |
| 5.Gross advance adjusted* | Enter the amount of advance on which has tax has already been paid in | |
| 6.Cess Amount | Enter the total Cess amount to be adjusted | |
Original Place of Supply field of ATADJA is non-amendable.
EXEMP (Nil Rated, Exempted and Non GST supplies)
Sample files for EXEMP:
Field Details for EXEMP:
| Worksheet Name | Field Name | Help Instructions |
|---|---|---|
| exemp | details of Nil Rated, Exempted and Non GST Supplies made during the tax period | |
| 1.Description | Indicates the type of supply. | |
| 2.Nil ratedsupplies | Declare the value of supplies made under the “Nil rated” category for the supply type selected in 1. above. The amount to be declare here should exclude amount already in B2B and B2CL table as line. | |
| 3.Exempted (Other than Nil rated/non-GST supply) | Declare the value of supplies made under the “Exempted” category for the supply type selected in 1. above. | |
| 4.Non GST Supplies | Declare the value of supplies made under the “Non GST” category for the supply type selected in 1. above. This column is to capture all the supplies made by the taxpayer which are out of the purview of GST |
HSN (HSN Summary)
Sample Files for HSN:
Field Details for HSN:
| Worksheet Name | Field Name | Help Instructions |
|---|---|---|
| hsn | HSN wise summary of goods/services supplied during the tax period | |
| 1.HSN | Enter the HSN Code for the supplied goods or Services. Minimum digit required to be mentioned in the tax invoice and consequently to be reported as follows. | |
| 2.Description | Enter the description of the supplied goods or services. Description becames a mandatory field if HSN code is not provided above. | |
| 3.UQC | Select the applicable Unit Quantity Code from the drop down. | |
| 4.Total Quantity | Enter the total quantity of the supplied goods or Services upto 2 decimal digits. | |
| 5.Total Value | Enter the invoice value of the goods or services upto 2 decimal digits. | |
| 6.Taxable Value | Enter the total taxable value of the supplied goods or services upto 2 decimal digits. | |
| 7.Integrated Tax Amount | Enter the total Integrated tax amount collected/payable. | |
| 8.Central Tax Amount | Enter the total Central tax amount collected/payable. | |
| 9.State/UT Tax Amount | Enter the total State/UT tax amount collected/payable. | |
| 10.Cess Amount | Enter the total Cessmount collected/payable. |
DOCS (List of Documents issued)
Sample file for uploading DOCS:
Field details for DOCS:
| Worksheet Name | Field Name | Help Instructions |
|---|---|---|
| docs | Details of various documents issued by the taxpayer during the tax period | |
| 1.Nature of Documents | Select the applicable document type from the drop down. | |
| 2.Sr.No From | Enter the invoice/document series start number. | |
| 3.Sr.No To | Enter the invoice/document series end number. | |
| 4.Total Number | Enter the total no of documents in this particular series. | |
| 5.Cancelled | No of documents cancelled in the particular series. |
You need to fill up only those sections / sheets which are relevant. Others may be left blank. Do not change any sheet or field name in the Header or format of the Excel file. Save the excel sheet after entering the data.
Adding Multiple line item for single invoice in the excel sheet:
In case, you need to add multiple line item for single invoice in the excel sheet, the excel row should have the repeated invoice details which is common for multiple line items. For example: GSTIN/UIN, Invoice Number, Invoice Date and Place of Supply.
Once the excel sheet is imported, Returns Offline tool takes care of mapping the line item details with respective invoice.
Option 2: ImportExcel Workbook consisting of multiple sheets
To import the invoice data from the Excel workbook, perform the following steps:
1) Open the GSTR1_Excel_Workbook_Template_V1.4.xlsx sheet available in downloaded zip folder from the GST Portal.
Through Return Import – All sections in one Go, you can upload invoice data entered in the respective worksheets for all sections at one go.
2) Enter relevant data from invoices and other documents in the relevant sheets of the Workbook, like Business to Business supplies in b2b, business to consumer large (above INR 2.5 lakhs invoice value) for inter-state sales in b2cl etc.
The excel file should be in the same format as prescribed in the respective Return Forms. (Sample provided below). In a case where you do not have data applicable for all sections, those sections are to be left blank. Do not delete any worksheet.
3) Click the IMPORT FILES button to import the GSTR1_Excel_Workbook_Template.xlsx file in the Returns Offline tool.
4) Click the IMPORT EXCEL button.
5) Browse and select the GSTR1_Excel_Workbook to import data from the excel workbook.
In case you have more than 19,000 invoice data, you need to upload the same in more than one lot. Hence naming the workbook is important to ensure that you upload data correctly.
It is suggested that you name the Workbooks as per Month for ease of search and upload before uploading the invoices. Else you may keep all Workbooks of a month in one sub-folder of GSTR-1 invoice Folder on your computer.
6) Click Yes to proceed.
7) On successful import, a success message is displayed.
8) Click the BACK button. Notice that the invoices present in the excel sheet are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Errors are displayed, if the excel sheet contains erroneous data. Make sure only unique invoices have been entered in the excel sheet and date format is in dd-mmm-yyyy format.
Make the corrections and upload the excel worksheet again.
Option 3: Copy and Paste from Excel Workbook
To copy and paste the invoice data from the Excel workbook, perform the following steps:
1) Open the excel sheet which has Invoice data in the desired format (based on the sample file). Do not change any field in the Header or format of the Excel file. The excel file is in the same format as prescribed in the respective Return Forms. Changing fields will lead to error when you upload the data on the GST Portal.
2) Press the Ctrl+C Keys (Shortcut key for copy) on the keyboard to copy the header part and the data from the excel sheet.
Ensure that the header begins from row 1, column A (i.e., cell A1) along with first 3 rows the invoices are selected together while copying it. You have to copy paste the invoices section wise only.
3) Click the IMPORT FILES button in the Returns Offline tool.
4) From the Select Section drop-down list, select the section for which you want to upload the invoices.
5) Click the COPY EXCEL button.
6) A pop up window is displayed. In the Click here and press the Ctrl+V Keys to paste data from Excel field, press the Ctrl+V Keys (Short Cut key for Paste) on the keyboard to paste the data copied from the excel sheet.
Confirmation message is displayed. Click the PROCEED button to add the invoices.
In-built validations in the Returns Offline tool verifies the data copied by the taxpayer. Data that fails these validations can’t be processed further.
7) A success message is displayed.
8) Click the BACK button. Notice that the invoices present in the excel sheet are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
To delete all data, select the checkbox for the invoice and click the DELETE ALL DATA button.
Option 4: Import the CSV file
To import the invoice data from the CSV file to create GST compliant file (JSON), perform the following steps:
1) Use the CSV template downloaded as part of Returns Offline tool and create a CSV file for the applicable section of the return.
The data in the CSV file should be in the same format as prescribed in the respective Return forms. Format is available in the sample CSV file
2) Click the IMPORT FILES button to import the CSV file in the Returns Offline tool.
3) From the Select Section drop-down list, select the appropriate section.
4) Under Return Import – One section at a time section, select the IMPORT CSV button.
5) Browse and select the applicable CSV file to import data from CSV.
6) A confirmation message is displayed. Click the Yes button to save imported invoice details.
7) On successful import, a success message is displayed. A success message is displayed.
8) Click the BACK button. Notice that the invoices present in the excel sheet are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Errors are displayed, if the excel sheet contains erroneous data. Make sure only unique invoices have been entered in the excel sheet and date format is in dd-mmm-yyyy format. Make the corrections and upload the excel worksheet again.
9) Click the VIEW SUMMARY button to generate the file containing the invoices uploaded here.
Summary is displayed. Number of invoices against relevant sections of the Return is displayed.
10) Once you have checked the summary, you are ready to generate the GST Compliant format of all invoices imported in the Returns Offline tool to be uploaded on GST Portal. For this, click the GENERATE FILE button.
Size of generated JSON file should not be greater than 5 MB
11) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved your computer for uploading the same on GST portal. Click the Save button.
12) Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
This .json file will be required to be uploaded on the GST Portal.
For second lot of invoices uploaded with the Returns Offline tool for the same month, Tool will create json with same name format without any additional information. So, the user must try to rename the file manually every time.
13) Access the https://gst.gov.in/ URL. The GST Home page is displayed.
14) Login to the GST Portal with valid credentials.
15) Click the Services > Returns > Returns Dashboard command.
16) The File Returns page is displayed.
17) In the Financial Year drop-down list, select the financial year for which the return has to be uploaded. In this example, you will select this as 2016-17.
18) In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded. In this example, you will select this as July.
19) Click the SEARCH button.
20) Applicable returns of the selected tax period is displayed. In the Outward Supplies made by the Taxpayer GSTR1 tile, click the Prepare offline button.
21) The Upload page is displayed. Click the Choose File button.
22) Browse and navigate the file .json to be uploaded from your computer. Click the Open button.
23) Reference ID Number is generated displaying a message that the uploaded invoices are being processed.
There will a gap of few minutes between the time you upload the invoice data on the Portal and it appears under the relevant section on the Returns dashboard. After upload, a transaction ID is generated, against which you can track your upload processing status. This happens as the GST
System will perform the following processing functions before adding the invoice in respective section and enabling you to see the data populated in the relevant tables of GSTR-1:
-
Correctness of GSTIN of receivers (Valid GSTINs etc.)
-
Duplicate entries of Invoice number for all returns filed by you in past months of the Financial Year in which you are filing the data
-
Other sanity checks on the data uploaded by you
24) Go to the B2B invoices in the GSTR1 tile. Notice the B2B invoices are uploaded.
Similarly, you can add and upload invoices for other sections as well.
Uploading Missing invoices and other details of GSTR2 using Returns Offline Tool
Let us take an example where you need to add the details of Inward Supplies invoices in the GSTR2 for the Financial Year 2017-18 and Return Filing Period as July on the GST Portal using the Returns Offline tool.
To add the missing B2B invoices, credit/debit notes and other details in the GSTR2 on the GST Portal using the Returns Offline tool, perform the following steps:
When you double click the Offline tool icon on your desktop, the Offline Tool Home Page will be displayed. This page has following three tabs:
a) Upload new invoice/ other data for return: The NEW button is used to Upload New Invoice/ other data. (Return will be prepared on the GST Portal based on the data uploaded using the tool. One can upload invoice data as many times as one wants.)
b) Open Downloaded Return file from GST portal: The OPEN button is used to open pre-auto populated Return file (like GSTR-1, 2,1A, 2A..etc) downloaded from GST Portal.
c) Open Downloaded Error File from GST portal: The OPEN button is used to open error file to understand the errors occurred on the portal while uploading the JSON file to the portal and take necessary action to rectify the invoices rejected by GST Portal.
1) To upload Missing invoice details for filing return, click the NEW button. The File Returns page is displayed.
2) From the GST Statement/Returns drop-down list, select the GSTR2 option
3) In the GSTIN of receiver field, enter your GSTIN (Being a receiver when you are adding missing invoice for GSTR2). Say for example your GSTIN is 18AAAAS0800A1ZB, enter this data in GSTIN field.
4) In the Financial Year drop-down list, select the financial year for which the return has to be prepared and filed. In this example, we select as 2017-18.
At any point of time, only two financial years will be available in the drop-down list. As 2017-18 is the first year of implementation, only one year is available as the selection in the drop-down list.
5) From the Tax Period drop-down list, select the tax period for which return for which the return has to be prepared. In this example, the tax period is selected as July.
6) Click the PROCEED button.
Next step is to upload the missing invoice data. There are four options to upload the data in GSTR2 (Same as GSTR1) :
Option 1: Manual Entry of Invoice Data
Option 2: Import full Excel Workbook consisting of multiple sheets
Option 3: Copy and Paste from Excel Workbook
Option 4: Import the CSV file
Option1: Manual entry of Invoice Data
To enter the invoice data manually in the Returns Offline tool directly, perform the following steps. Here, you can enter details of only one invoice at a time.
1) From the Select Section drop-down list, select the applicable section where the invoice data needs to be entered.
2) Enter the invoice details in each column like Supplier’s GSTIN, Invoice No. etc.
3) Click the Plus icon (Highlighted in Red square under Actions column) on the right side in order to fill the item level details for this invoice.
Enter the GSTIN in the correct format or else system will display an error message at the time of entry itself.
4) The Add Items page is displayed. Enter the item level details and click the Save button at the right side of the screen bottom in order to save the line items.
5) Once the invoice details are saved, the Success message is displayed.
Ensure to save the data on a time to time basis to avoid any loss of data.
6) Notice that the invoices added manually are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Understanding the Excel Template
The multi excel sheet has eleven worksheets covering different tables in GSTR2. When you first download the excel sheet, there is a header in each sheet along with sample data. You need to delete the sample data in each section and enter data of your business which you want to upload. You need to manually enter the data in these sheets.
Let us understand how to fill data in the different worksheets for GSTR2:
The details about each section are also given in Help Instructions tab of the excel sheet GSTR2_Excel_Workbook_TemplateNew_V1.1.xlsx.
B2B (B2B Supplies)
Sample File for B2B:
Field details for B2B:
| b2b | B2B Supplies | Details of invoices of Taxable supplies received from other register taxpayers | |
| 1.GSTIN of Supplies* | Enter the GSTIN of the supplier. E.g. 05AEJPP8087R1ZF. Check | ||
| 2.Invoice number* | Enter the Invoice number of invoices issued by registered supplier. | ||
| 3.Invoice Date* | Enter date of invoice in DD-MMM-YYYY. E.g.04-Feb-2019. | ||
| 4.Invoice value* | Enter the total value indicated in the invoice of the received goods. | ||
| 5.Place of Supplies(POS)* | Select the code of the state from drop down list for the place of supply. | ||
| 6.Reverse Charge* | Please select Y or N, if the supplies/services are subject to tax as | ||
| 7.Invoice Type* | Select from the drop down whether the supply is regular, or to a SEZ | ||
| 8.Rate* | Enter the combined (State tax + Central tax) or the integrated tax | ||
| 9.Taxable Value* | Enter the taxable value of the received goods or services for each | ||
| 10.Integrated Tax Paid | Enter Integrated Tax Paid | ||
| 11.Central Tax Paid | Enter Central Tax Paid; not applicable if Integrated Tax is paid | ||
| 12.State/UT Tax | Enter State/UT Tax Paid; not applicable if Integrated tax is paid | ||
| 13.Cess Paid | Enter the total Cess amount paid. | ||
| 14.Eligibility For ITC* | Select from the dropdown input, input services, capital goods or | ||
| 15.Availed ITC Integrated Tax | Enter the Amount of ITC available for Integrated Tax paid | ||
| 16.Availed ITC Central Tax | Enter the Amount of ITC available for Central Tax paid | ||
| 17.Availed ITC State/UT Tax | Enter the Amount of ITC available for State/UT Tax paid | ||
| 18.Availed ITC Cess | Enter the Amount of ITC available for Cess paid | ||
B2BUR (B2B Inward supplies from unregistered Supplier)
Sample File for B2BUR:
Field details for B2BUR:
| b2bur | B2BUR Inward supplies from unregistered Supplier | Inward supplies received from an unregistered supplies | |
| 1.Supplier Name* | Enter the name of supplier from whome supplies have been received | ||
| 2.Invoice number* | Enter the Invoice number of invoices issued to Unregistered | ||
| 3.Invoice Date* | Enter date of invoice in DD-MMM-YYYY. E.g. 04-Feb-2019 | ||
| 4.Invoice value* | Enter the total value indicated in the invoice of the received goods | ||
| 5.Place of Supply(POS)* | Select the code of the state from drop down list for the applicable | ||
| Supply Type* | Select from drop down declare the supply type as inter state or | ||
| 7.Rate* | Enter the combined (State tax + Central tax) or integrated tax | ||
| 8.Taxable Value* | Enter the taxable value of the received goods or services for each | ||
| 9.Integrated Tax Paid | Enter Integrated Tax Paid | ||
| 10.Central Tax Paid | Enter Central Tax Paid; not applicable for Integrated Tax is paid | ||
| 11.State/UT Tax | Enter State/UT Tax Paid; not applicable for Integrated Tax is paid | ||
| 12.Cess Paid | Enter the total Cess amount payable | ||
| 13.Eligibility for ITC* | Select from the dropdown input, input services, capital goods or | ||
| 14.Availed ITC Integrated Tax | Enter the Amount of ITC available for Integrated Tax paid | ||
| 15.Availed ITC Central Tax | Enter the Amount of ITC available for Central Tax paid | ||
| 16.Availed ITC State/UT Tax | Enter the Amount of ITC available for State/UT Tax paid | ||
| 17.Availed ITC Cess | Enter the Amount of ITC available for Cess paid | ||
IMPS (Import of Services)
Sample file for IMPS:
Field Details for IMPS:
| imps | IMPS Import of Services | Import of Services | |
| 1.Invoice number* | Enter the Invoice number of invoices for import of services. Ensure | ||
| 2.Invoice Date* | Enter date of invoice in DD-MMM-YYYY. E.g. 04-02-2019 | ||
| 3.Invoice value* | Enter the total value indicated in the invoice of the received | ||
| 4.Place of Supply(POS)* | Select the code of the state from drop down list for the place of supply | ||
| 5.Rate* | Enter the integrated tax rate, as applicable. | ||
| 6.Taxable Value* | Enter the taxable value of the received service for each rate line. | ||
| 7.Integrated Tax Paid* | Enter ntegrated Tax Paid | ||
| 8.Cess Paid | Enter the total Cess amount paid. | ||
| 9.Eligibility For ITC* | Select from the dropdown input services to declare the supplies as | ||
| 10.Availed ITC Integrated Tax | Enter the Amount of ITC available for Integrated Tax paid | ||
| 11.Availed ITC Cess | Enter the Amount of ITC available for Cess paid | ||
IMPG (Import of Goods)
Sample File for IMPG:
Field Details for IMPG:
| impg | IMPG Import of Goods | Import of Inputs/Capital goods from Overseas/SEZ,/b> | |
| 1.Port Code* | Enter the six digit code of port through which goods were imported. | ||
| 2.Bill Of Entry Number* | Enter the 7 digit Bill of entry | ||
| 3.Bill Of Entry Date* | Ente Bill of Entry date in DD-MMM-YYYY.E.g. 04-02-2019. | ||
| 4.Bill Of Entry Value* | Enter the total value of Bill of Entry | ||
| 5.Document type* | Select from the drop down to declare supplies as imports or SEZ | ||
| 6.GSTIN of Supplier* | Enter the GSTIN of the supplier. E.g. 05AEJPP8087R1Zf in case | ||
| 7.Rate* | Enter the integrated tax rate, as applicable. | ||
| 8.Taxable Value* | Enter the taxable value of the received inputs/capital good for each | ||
| 9.Integrated Tax Paid* | Enter Integrated Tax Paid | ||
| 10.Cess Paid | Enter the total Cess amount paid | ||
| 11.Eligibility For ITC* | Select from the drop down input/capital goods to declare the | ||
| 12.Availed ITC Integrated Tax | Enter the Amount of ITC available for Integrated Tax paid | ||
| 13.Availed ITC Cess | Enter the amount of ITC available for Cess paid | ||
CDNR (Credit/Debit Notes)
Sample File for CDNR:
Field details for CDNR:
| cdnr | Create/Debit Note | Enter Credit/Debit Notes/Refund vouchers issued by the registered supplier during the tax period but not | |
| 1.GSTIN of Supply* | Enter the GSTIN of the supplier. E.g 05AEJPP8087R1ZF | ||
| 2.Note/Refund Voucher date* | Enter the credit debit note number or the refund voucher number | ||
| 3.Note/Refund Voucher date* | Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. | ||
| 4.Invoice/Advance Receipt Number* | Enter original invoice number Reported in B2B section of earlier | ||
| 5.Invoice/Advance Receipt date* | Enter the original invoice/advance receipt date in DD-MMM-YYYY | ||
| 6.Pre GST | Select whether the credit/debit note is related to pre-GST supplies | ||
| 7.Document Type* | In the document Type column, enter ‘D’ if the note is debit note | ||
| 8.Reason For Issuing document* | Select the applicable reason for issue of the document | ||
| 9.Supply Type | Declare the type of supply as inter or intra. This would be validate | ||
| 10.Note/Refund Voucher value* | Amount should be with only upto 2 decimal digits. | ||
| 11.Rate* | Enter the combined (State tax + Central tax) or the integrated tax. | ||
| 12.Taxable value* | Enter the taxable value of the received goods or services for each | ||
| 13.Integrated Tax Paid | Enter Integarted Tax Paid | ||
| 14.Centarl Tax Paid | Enter Centarl Tax Paid; not applicable if Integrated Tax is paid | ||
| 15.State/UT Tax | Enter State/UT Tax paid; not applicable if Integrated Tax is paid | ||
| 16.Cess Paid | Enter the total Cess amount | ||
| 17.Eligibility For ITC* | Select from the dropdown input services,capital goods or | ||
| 18.Availed ITC Integarted Tax | Enter the amount of ITC available for Integrated Tax Paid | ||
| 19.Availed ITC Central Tax | Enter the amount of ITC available for Central Tax paid | ||
| 20.Availed ITC State/UT Tax | Enter the amount of ITC available for State/UT Tax paid | ||
| 21.Availed ITC Cess | Enter the amount of ITC available for Cess paid | ||
CDNUR (Credit/ Debit Note for unregistered Persons)
Sample File for CDNUR:
Field details for CDNR:
| cdnur | Credit/Debit Note for unregistered Persons | Credit/Debit Notes/Refund vouchers issued to the unregistered supplier | |
| 1.Note/Voucher Number* | Enter the credit/debit note number or the refund voucher number | ||
| 2.Note/Voucher date* | Enter credit/debit note/Refund voucher date in DD-MMM-YYYY | ||
| 3.Invoice/Advance Payment Voucher number* | Enter original invoice number Reported in B2B section of earlier | ||
| 4.Invoice/Advance Payment Voucher date* | Enter the original invoice/advance receipt date in DD-MMM-YYYY. | ||
| 5.Pre GST | Select whether the credit/debit note is related to pre-GST supplies. | ||
| 6.Document Type* | In the document type column, error “D” if the note is Debit note | ||
| 7.Reason For Issuing document* | Select the applicable reason for issue of the document from the | ||
| 8.Supply Type | Declare the type of supply as inter or intra. This would be validated | ||
| 9.Note/Refund Voucher value* | Amount should be upto 2 decimal digits | ||
| 10.Rate* | Enter the combined (State tax + Central tax) or the integrated tax rate | ||
| 11.Taxable value | Enter the taxable value of the received goods or services for each | ||
| 12.Integrated Tax Paid | Enter Integrated Tax Paid | ||
| 13.Central Tax Paid | Enter Centarl Tax Paid; not applicable if Integarted Tax is paid | ||
| 14.State/UT Tax | Enter State/UT Tax Paid; not applicable if Integrated Tax is paid | ||
| 15.Cess Paid | Enter the total Cess amount | ||
| 16.Eligibility For ITC* | Select from the dropdown input, input services, capital goods or | ||
| 17.Availed ITC Integrated Tax | Enter the amount of ITC available for Integrated Tax Paid | ||
| 18.Availed ITC Central Tax | Enter the amount of ITC available for Central Tax paid | ||
| 19.Availed ITC State/UT Tax | Enter the amount of ITC available for State/UT Tax paid | ||
| 20.Availed ITC Cess | Enter the amount of ITC available for Cess paid | ||
AT (Tax liability on advances)
Sample File for AT:
Field details for AT:
| at | Tax liability on advances | Advance amount paid for reverse charge supplies in the tax paid | |
| 1.Place of Supply(POS)* | Select the code of the state from drop down list for the place of supply | ||
| 2.Rate* | Select the combined (State tax + Central Tax) or the integrated tax rate | ||
| 3.Gross advance received* | Enter the amount of advance received excluding the tax portion | ||
| 4.Cess Amount | Enter the total Cess amount collected/payable | ||
ATADJ (Advance adjustments)
Sample File for ATADJ:
Field details for ATADJ:
| atadj | Advance adjustments | Adjustment of tax already on advance receiptof consideration and invoice issued in the current period for the | |
| 1.Place of Supply(POS)* | Select the code of the state from drop down list for the place of supply | ||
| 2.Rate* | Enter the combined (State tax + Central tax) or the integrated tax rate | ||
| 3.Gross advance adjusted* | Enter the amount of the advance on which has already been paid in | ||
| 4.Cess Amount | Enter the total Cess amount to be adjusted | ||
EXEMPT (Supplies from Composition taxable person, Nil Rated, Exempte d, etc)
Sample File for ATADJ:
Field details for EXEMPT:
| exempt | Supplies from Composition taxable person, Nil Rated, Exempted and Non GST supplies received | Details of supplies received from composition taxable person and other Nil Rated, Exempted and Non GST Supplies |
| 1.Description | Indicates the type of supply. | |
| 2.Composition Taxable person | Declare the value of supplies received from composition taxable person. | |
| 3.Nil rated supplies | Declare the value of supplies received under the “Nil rated” category for | |
| 4.Exempted (Other than Nil rated/non-GST supply) | Declare the value of supplies received under the “Exempted” category for the tax period | |
| 5.Non GST Supplies | Declare the value of supplies received under the “Non GST” category for |
ITCR (Input tax Credit Reversal/Reclaim)
Sample File for ITCR:
Field details for EXEMPT:
| itcr | Input tax Credit Reversal/Reclaim | ITC Integrated Tax Amount | Enter the amount of ITC Integrated Tax amount as per applicable |
| ITC Central Tax Amount | Enter the amount of ITC Central Tax amount as per appl icable category | ||
| ITC State/UT Tax Amount | Enter the amount of ITC State/UT Tax amount as per appl icable | ||
| ITC Cess Amount | Enter the amount of ITC Cess amount as per applicable category |
HSNSUM (HSN Summary)
Sample File for HSNSUM:
Field details for HSNSUM:
| hsnsum | HSN Summary | HSN wise summary of goods/services received during the tax period | |
| 1.HSN* | Enter the HSN Code for the received goods or services. Minimum digit required to be mentioned in the tax invoice and consequently to be reported is as follows | ||
| 2.Description* | Enter the description of the received goods or services. Description becomes a mandatory field if HSN code is not provided above. | ||
| 3.UQC* | Select the applicable Unit Quantity Code from the drop down | ||
| 4.Total Quantity* | Enter the total quantity of the received goods or services up to 2 decimal digits | ||
| 5.Total Value* | Enter the invoice value of the goods or services up to 2 decimal digits | ||
| 6.Taxable Value* | Enter the total taxable value of the recived goods or services up to 2 deciaml digits | ||
| 7.Integrated Tax Amount | Enter the total Integrated tax amount payable. | ||
| 8.Central Tax Amount | Enter the total Central tax amount payable | ||
| 9.State/UT Tax Amount | Enter the total State/UT tax amount payable | ||
| 10.Cess Amount | Enter the Cess amount payable | ||
Option 2: Import Excel Workbook consisting of multiple sheets
To import the invoice data from the Excel workbook, perform the following steps:
1) Open the GSTR2_Excel_Workbook_TemplateNew_V1.1.xlsx sheet available in downloaded zip folder from the GST Portal.
Through Return Import – All sections in one Go, you can upload invoice data entered in the respective worksheets for all sections at one go.
2) Enter relevant data from invoices and other documents in the relevant sheets of the Workbook, like Business to Business supplies in b2b, b2bur, imps, etc.
The excel file should be in the same format as prescribed in the respective Return Forms. (Sample provided below). In a case where you do not have data applicable for all sections, those sections are to be left blank. Do not delete any worksheet.
3) Click the IMPORT FILES button to import the GSTR2_Excel_Workbook_TemplateNew_V1.1.xlsx file in the Returns Offline tool.
4) Click the IMPORT EXCEL button.
5) Browse and select the GSTR2_Excel_Workbook_TemplateNew_V1.1.xlsx to import data from the excel workbook.
It is suggested that you name the Workbooks as per Month for ease of search and upload before uploading the invoices. Else you may keep all Workbooks of a month in one sub-folder of GSTR2 invoice Folder on your computer.
6) Click YES to proceed.
7) On successful import, a SUCCESS message is displayed.
8) Click the BACK button. Notice that the invoices present in the excel sheet are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Errors are displayed, if the excel sheet contains erroneous data. Make sure only unique invoices have been entered in the excel sheet and date format is in dd-mmm-yyyy format.
Make the corrections and upload the excel worksheet again.
Option 3: Copy and Paste from Excel Workbook
To copy and paste the invoice data from the Excel workbook, perform the following steps:
1) Open the excel sheet which has Missing Invoice data in the desired format (based on the sample file).
Do not change any field in the Header or format of the Excel file. The excel file is in the same format as prescribed in the respective Return Forms. Changing fields will lead to error when you upload the data on the GST Portal.
2) Press the Ctrl+C Keys (Shortcut key for copy) on the keyboard to copy the header part and the data from the excel sheet.
Ensure that the header begins from row 1, column A (i.e., cell A1) along with first 3 rows the invoices are selected together while copying it. You have to copy paste the invoices section wise only.
3) Click the IMPORT FILES button in the Returns Offline tool.
4) From the Select Section drop-down list, select the section for which you want to upload the invoices.
5) Click the COPY EXCEL button.
6) A pop up window is displayed. In the Click here and press the Ctrl+V Keys to paste data from Excel field, press the Ctrl+V Keys (Short Cut key for Paste) on the keyboard to paste the data copied from the excel sheet.
7) Confirmation message is displayed. Click the PROCEED button to add the invoices.
In-built validations in the Returns Offline tool verifies the data copied by the taxpayer. Data that fails these validations can’t be processed further.
8) A Success message is displayed.
9) Click the BACK button. Notice that the invoices present in the excel sheet are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Option 4: Import the CSV file
To import the invoice data from the CSV file to create GST compliant file (JSON), perform the following steps:
1) Use the CSV template downloaded as part of Returns Offline tool and create a CSV file for the applicable section of the return.
The data in the CSV file should be in the same format as prescribed in the respective Return forms. Format is available in the sample CSV file
2) Click the IMPORT FILES button to import the CSV file in the Returns Offline tool.
3) From the Select Section drop-down list, select the appropriate section.
4) Under Return Import – One section at a time section, select the IMPORT CSV button.
5) Browse and select the applicable CSV file to import data from CSV.
6) A confirmation message is displayed. Click YES to save imported invoice details.
7) On successful import, a SUCCESS message is displayed. A success message is displayed.
8) Click the BACK button. Notice that the invoices present in the excel sheet are populated in the screen.
The EDIT button allows to edit the data. The Delete button allows deleting a record that has been added erroneously. To delete the data, select the checkbox for the invoice and click the DELETE button.
Errors are displayed, if the excel sheet contains erroneous data. Make sure only unique invoices have been entered in the excel sheet and date format is in dd-mmm-yyyy format. Make the corrections and upload the excel worksheet again.
9) Click the VIEW SUMMARY button to generate the file containing the invoices uploaded here.
Summary is displayed. Number of invoices against relevant sections of the Return is displayed.
10) Once you have checked the GSTR2 summary, you are ready to generate the GST Compliant format of all invoices imported in the Returns Offline tool to be uploaded on GST Portal. For this, click the GENERATE FILE button.
Size of generated JSON file should not be greater than 5 MB.
11) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved your computer for uploading the same on GST portal. Click the Save button.
12) Browse and select the path to save the. json file which needs to be uploaded in the GST Portal.
13) Notice that the file Returns_10102017_R2_18AAAAS0800A1ZB.json
Returns_10102017_R2_18AAAAS0800A1ZB represents:
Returns_10102017: Returns file generated date
R2: Return Form No GSTR2
18AAAAS0800A1ZB: GSTIN of the receiver
This file Returns_10102017_R2_18AAAAS0800A1ZB.json will be required to be uploaded on the GST Portal.
14) Access the https://gst.gov.in/ URL. The GST Home page is displayed.
15) Login to the GST Portal with valid credentials.
16) Click the Services > Returns > Returns Dashboard command.
17) The File Returns page is displayed.
18) In the Financial Year drop-down list, select the financial year for which the return has to be uploaded. In this example, you will select this as 2017-18.
190 In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded. In this example, you will select this as July.
20) Click the SEARCH button.
21) Applicable returns of the selected tax period are displayed. In the Inward Supplies received by the Taxpayer GSTR2 tile, click the PREPARE OFFLINE button.
22) The Upload page is displayed. Click the Choose File button.
23) Browse and navigate the file (Returns_10102017_R2_18AAAAS0800A1ZB.json) to be uploaded from your computer. Click the Open button.
24) Reference ID is generated displaying a message that the uploaded invoices are In-Progress.
There will a gap of few minutes between the time you upload the invoice data on the Portal and it appears under the relevant section on the Returns dashboard. After upload, a transaction ID is generated, against which you can track your upload processing status. This happens as the GST System will perform the following processing functions before adding the invoice in respective section and enabling you to see the data populated in the relevant tables of GSTR-2:
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Correctness of GSTIN of Suppliers (Valid GSTINs etc.)
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Duplicate entries of Invoice number for all returns filed by you in past months of the Financial Year in which you are filing the data
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Other sanity checks on the data uploaded by you
25) Go to the B2B invoices in the GSTR2 tile. Notice the B2B invoices are uploaded.
Similarly, you can add and upload invoices for other sections as well.
Similarly, you can add and upload invoices for other sections as well.
Deleting the Data
To Delete the data from Offline tool, we have three options. These options are available for GSTR1, GSTR2, GSTR2A.
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Delete single Record
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Delete All data
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Clear Section Data
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Delete Section Data
Delete Single Record
1) To delete single record, Select the checkbox against the record and click delete.
2) Warning will be displayed on the screen. Click YES to proceed.
Delete All Data
1) You can delete all the data uploaded to Offline tool with DELETE ALL DATA.
2) Click DELETE ALL DATA on the top.
3) Warning message will be displayed on the screen. Click YES to proceed.
4) Data in all the sections will be deleted.
Clear Section data
1) Clear Section Data is used to delete section wise data. Select the section for which you wish to delete the data
2) . Click CLEAR SECTION DATA.
3) Warning message will appear on screen. Click YES to proceed.
4) Data will be deleted for the selected section.
Delete Section Data
1) To delete the whole invoices in any section on portal, select the section from the dropdown list.
2) Click DELETE SECTION DATA.
3) Warning will be displayed on the screen. Click YES to proceed.
Data will be deleted for the selected section. It will mark the invoices with “D” status.
Open Downloaded Error File – GSTR1
In case data uploaded through JSON on the portal (invoice data or other record) fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. The error file will be available in a hyperlink as given in the below screen on the upload off line page in the portal. Initially the Status of the error file will be shown as In-Progress.
After some time, the Status will be changed to Processed or Processed with Error. In case of the error, the Error Report column will display a link to Generate error report.
Once the error report is generated, the Error Report column will display a link to Download error report.
The error file can be downloaded from the link and viewed in the Offline tool to correct the same. After making required corrections, a JSON file needs to be prepared following the same process as that for regular invoice data upload and submit the JSON file on the GST portal. The JSON file will be validated again and will be taken in by the system after the due validations.
Let us take an example where error file is already generated and you need to open it using the Returns Offline tool.
To open error file using the Returns Offline tool, perform the following steps:
1) When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
2) In the Open Downloaded Error file from GST portal tab, click the OPEN button.
3) Browse and select the downloaded error file in zip format and click the OPEN button.
4) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
5) The sections where there are errors are only populated in the select section dropdown list. From the Select Section drop-down list, select the desired section and proceed to rectify the erred out invoice/other data.
6) Notice that the error message is displayed against each Invoice number. Read each error message carefully and then click the EDIT button to edit the invoices and make the required corrections in the invoices/details.
7) After you have modified the invoices, click the SAVE button.
Note: You can click the Delete button to delete the invoice.
8) To modify the details or records at rate level, click on the ‘ +’ button and navigate to the rate level records. Do the necessary corrections and click the UPDATE button.
9) A success message is displayed. The status of the error message is changed to Modified (M). Similarly, you can modify the other invoice data from other sections.
10) Once all the corrections are done, click the VIEW SUMMARY button.
11) The Summary page is displayed, click the GENERATE FILE button.
12) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
13) Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
14) Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.
Open Downloaded Error File – GSTR2
In case data uploaded through JSON on the portal (Invoice data or other record) fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. The error file will be available in a hyperlink as given in the below screen on the upload off line page in the portal. Initially the Status of the error file will be shown as In-Progress.
After some time, the Status will be changed to Processed or Processed with Error. In case of the error, the Error Report column will display a link to Generate error report
Once the error report is generated, the Error Report column will display a link to Download error report
Once you click Download error report, Upload page ‘Error report generation requested’ message is displayed.
Once the error report is generated, it can be downloaded from Upload page. The downloaded file will be in zip format.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
1) When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
2) In the Open Downloaded Error file from GST portal tab, click the OPEN button.
3) Browse and select the downloaded return file in zip format and click the OPEN button.
4) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
5) The sections where there are errors are only populated in the select section dropdown list. From the Select Section drop-down list, select the desired section and proceed to rectify the erred out invoice/other data.
6) Notice that the error message is displayed against each Invoice number. Read each error message carefully and then click the EDIT button to edit the invoices and make the required corrections in the invoices/details.
7) After you have modified the invoices, click the SAVE button.
Note: You can click the Delete button to delete the invoice.
8) To modify the details or records at rate level, click on the ‘ +’ button and navigate to the rate level records. Do the necessary corrections and click the UPDATE button.
9) A success message is displayed. The status of the error message is changed to Modified (M). Similarly, you can modify the other invoice data from other sections.
10) Once all the corrections are done, click the VIEW SUMMARY button.
11) The Summary page is displayed, click the GENERATE FILE button.
12) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
13) Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
14) Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.
Open Downloaded Return File – GSTR-1
The GSTR-1 return file can be downloaded from GST portal and viewed in the Offline tool to modify, add or delete invoice details uploaded earlier by you on GST Portal. After making required changes, a JSON file needs to be prepared following the same process as that for regular invoice data upload and submit the JSON file on the GST portal. The JSON file will be validated again and will be taken in by the system after the due validations. If there are auto-populated invoices in GSTR-1 from the GSTR-2 of counterparties, these can be downloaded and opened in the Offline tool. In case of such invoices the taxpayer has to mandatorily take the actions of accept/reject/pending and again upload them after generating the JSON file.
1) Login to the GST Portal with valid credentials.
2) Click the Services > Returns > Returns Dashboard command.
The File Returns page is displayed.
3) In the Financial Year drop-down list, select the financial year for which the GSTR-1 return has to be downloaded.
4) In the Return Filing Period drop-down list, select the return filing period for which the GSTR-1 return has to be downloaded.
5) Click the SEARCH button.
6) Applicable returns of the selected tax period are displayed. In the Details of outward supplies of goods or services GSTR1 tile, click the PREPARE OFFLINE button.
7) The Offline Upload and Download for GSTR1 page is displayed. Click the DOWNLOAD tab.
8) Click the GENERATE FILE button.
A message is displayed that the request has been accepted and will take 20 minutes to generate the file.
9) Click the Click here to download link. Return file is downloaded in the zip format.
Let us take an example where GSTR-1 return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
10) When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
11) In the Open Downloaded Return file from GST portal tab, click the OPEN button.
12) Browse and select the downloaded return file in zip format and click the OPEN button.
13) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
14) The Summary page is displayed. Select the link for the desired Section Name to modify, add or delete invoice details.
Once section details are displayed, you can:
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Modify Invoices Details
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Add Invoices Details
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Delete Invoices Details
Accept, Reject or Modify invoices uploaded by Receiver will be available at later point in time.
Modify Invoices Details
i. Click the EDIT button to edit the invoices and make the required corrections in the invoices/details uploaded/added earlier by you in GST Portal.
ii. To modify the details or records at rate level, click on the’ +’ button and navigate to the rate level records.
Note: You can make the changes at field level and click the SAVE button to save the invoice details.
iii. Do the necessary corrections and click the UPDATE button.
iv. A success message is displayed. The status is changed to Modified (M). Similarly, you can modify invoice and other returns data from other sections.
Add Invoices Details
i. Enter the invoice details. Click the ADD button.
ii. Add the necessary details and click the SAVE button.
A success message is displayed and invoice details are added. Similarly, you can add the invoice and other returns data from other sections.
Note: You can also click the IMPORT FILES button to import the invoice data using the Excel and CSV import as discussed above.
Delete Invoices Details
i. Select the checkbox for the invoice to be deleted. Click the DELETE button.
ii. A success message is displayed. The status is changed to Deleted (D). Similarly, you can delete the other invoice and other returns data from other sections.
You can select the checkbox as shown in the screenshot below to select all invoices to delete at one go. Click the DELETE button to delete all invoices.
15) Once all the corrections are done, click the VIEW SUMMARY button.
16) The Summary page is displayed, click the GENERATE FILE button.
17) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
18) Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
19) Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.
Open Downloaded Return File – GSTR2A
The GSTR2A return file can be downloaded from GST portal and viewed in the Offline tool. The downloaded file can be opened in Offline tool to view invoices and credit/debit notes uploaded by your supplier in his GSTR-1. You would not be able to take any action on the data populated as GSTR-2A is view only return.
1) Login to the GST Portal with valid credentials.
2) Click the Services > Returns > Returns Dashboard command.
The File Returns page is displayed.
3) In the Financial Year drop-down list, select the financial year for which the GSTR2A return has to be downloaded.
4) In the Return Filing Period drop-down list, select the return filing period for which the GSTR2A return has to be downloaded.
5) Click the SEARCH button.
6) Applicable returns of the selected tax period are displayed. In the Auto Drafted details GSTR2A tile, click the DOWNLOAD button.
7) Click the GENERATE JSON FILE TO DOWNLOAD button to generate the JSON. It may take upto 20 minutes for the file to be generated. Once the file is generated, the link will appear to download. Download the file.
Let us take an example where GSTR2A return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
8) When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
9) In the Open Downloaded Return file from GST portal tab, click the OPEN button.
10) Browse and select the downloaded return file in zip format and click the OPEN button.
11) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
12) The Summary page is displayed. Select the link for the desired Section Name to view the details.
13) The details for the section selected is displayed. To view the details or records at rate level, click the ’ +’ button and navigate to the rate level records.
14) The rate level details are displayed. Click the BACK button to go back to the previous page.
15) Similarly, you can view details for other sections as well.
Open Downloaded Return File – GSTR2
The GSTR2 return file can be downloaded from GST portal. The downloaded file can be opened in Offline tool to view records uploaded by your supplier or uploaded by you as recipient. Login to the GST Portal with valid credentials.
1) Click the Services > Returns > Returns Dashboard command.
The File Returns page is displayed.
2) In the Financial Year drop-down list, select the financial year for which the GSTR2 return has to be downloaded.
3) In the Return Filing Period drop-down list, select the return filing period for which the GSTR2 return has to be downloaded.
4) Click the SEARCH button.
5) Applicable returns of the selected tax period are displayed. In the Inward Supplies received by taxpayer GSTR2 tile, click the PREPARE OFFLINE button.
6) The Invoice Download page is displayed. Click the GENERATE FILE button. Return file is downloaded in the zip format.
A message is displayed that the request has been accepted and will take 20 minutes to generate the file.
Let us take an example where GSTR2 return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
7) When you double click the Offline tool icon on your desktop, the Offline Tool Home Page will be displayed.
8) In the Open Downloaded Return file from GST portal tab, click the OPEN button.
9) Browse and select the downloaded return file in zip format and click the OPEN button.
10) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
11) The Summary page is displayed. Select the link for the desired Section Name to view the details.
Once section details are displayed, you can:
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Modify Invoices Details
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Accept Invoices Details
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Reject Invoices Details
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Keep Pending Invoices
Modify Invoices Details
1) The details for the section selected is displayed. To view and edit the details or records at rate level, click the edit button and navigate to the rate level records. You can modify Total Invoice value, Taxable value and rates. Modification of ITC eligibility and details doesn’t account as Modification. N represents No Action Taken here.
2) The rate level details are displayed. Modify and Click UPDATE button.
3) On successful update, a SUCCESS message is displayed.
Status is modified to M.
Accept the Invoices
1) To accept the invoice, select the checkbox against the invoice and click ACCEPT. You can verify and edit the system calculated ITC details. By default, the system marks B2B invoices as inputs with ITC equal to tax paid for ITC eligible invoices.
2) A Pop up will appear, click YES to proceed.
3) Once the invoice is accepted successfully, invoice status will be changed from “N” to “A”.
Reject the Invoices
1) To Reject the invoice, select the checkbox against the invoice and click REJECT.
2) A Pop up will appear, click YES to proceed.
3) Once the invoice is rejected successfully, invoice status will be changed from “N” to “R”.
Keep Pending Invoices
1) To Keep the invoices Pending, select the checkbox against the invoice and click PENDING.
2) A Pop up will appear, click YES to proceed.
3) Once the invoice is accepted successfully, invoice status will be changed from “N” to “P”.
4) Once action is taken on all the invoices (Accept, Reject or Modify), click the VIEW SUMMARY button.
5) The Summary page is displayed, click the GENERATE FILE button.
6) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
7) Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
8) Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.
Export to Excel
Taxpayer can Export the records to Excel file and take action (Modify, Reject, Keep Pending, Add Delete.) The excel file is then imported back to Offline tool.
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Downloaded data may be exported using “Export to Excel” button provided in “Summary” page
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The auto-populated invoice details will have the status of either “Submitted” or “Saved” in exported excel
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Invoices will have Submitted status when the counterparty supplier has submitted its GSTR-1
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When the status is Submitted, actions of Accept/Reject/Modify/Keep Pending can be selected from ‘Action’ column drop down
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Invoices will have Saved Flag when the counterparty supplier has uploaded the invoice details but Not submitted its GSTR-1
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When the status is Saved, the actions of Accept/Reject/Modify/Keep Pending should not be selected from ‘Action’ column drop down
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Such invoices can only be added as missing invoices in GSTR 2 by selecting Add from ‘Action’ column drop down.
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New invoices and other records can be added using Add from ‘Action’ column drop down
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Action has to be mandatorily taken on all submitted invoices
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It is mandatory to take same action on all rate wise details of an Invoice. Partial/different action for an invoice is not allowed
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Invoices available with submitted status cannot be added by the taxpayer in his GSTR 2 as missing invoices
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After making necessary changes in exported excel, that excel can be imported in tool to generate the json to upload to GST portal Let’s see how to use “Export to Excel” feature in Offline Tool:
1) In the Open Downloaded Return file from GST portal tab, click the OPEN button.
2) Browse and select the downloaded return file in zip format and click the OPEN button.
3) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
4) The Summary page is displayed. Select the link for the desired Section Name to view the details.
5) Click “EXPORT TO EXCEL”.
6) SAVE the file.
7) Once the file is save on the system, Open the file.
8) Once the excel is open, you can take the action on all the invoices.
9) Go to column ‘Action’ in excel and select the appropriate action from the drop down options given and Save the excel sheet.
10) Once the action is taken on all the invoices in all the sections, Click IMPORT FILES in Offline tool.
11) Click IMPORT EXCEL
12) Select the file and open in Offline tool.
13) Warning message is displayed on screen. Select YES to proceed.
14) The status will be updated against each invoice data.
Note:
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For Submitted invoices, You can take actions like ‘Accept’, ‘Reject’, ‘Modify’ and ‘Pending’.
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For New records added, update the action is ‘Add’,
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While adding new records, Columns Saved/Submitted and Invoice Action status should be left Blank.
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Invoices added by the taxpayer can also be deleted in the Excel sheet. In this case, update the action as ‘Delete’.
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If an earlier uploaded file is downloaded and then exported as an excel file the Invoice action status column would show the earlier action taken.
Open Downloaded Return File – GSTR-1A
The GSTR-1A return file can be downloaded from GST portal. The downloaded file can be opened in Offline tool to view records uploaded by your receiver.
1) Login to the GST Portal with valid credentials.
2) Click the Services > Returns > Returns Dashboard command.
The File Returns page is displayed.
3) In the Financial Year drop-down list, select the financial year for which the GSTR-1A return has to be downloaded.
4) In the Return Filing Period drop-down list, select the return filing period for which the GSTR-1A return has to be downloaded.
5) Click the SEARCH button.
6) Applicable returns of the selected tax period are displayed. In the Details of auto drafted supplies GSTR1A tile, click the PREPARE OFFLINE button.
7) Under the Download tab, click the GENERATE FILE button. Return file is downloaded in the zip format.
A message is displayed that the request has been accepted and will take 20 minutes to generate the file.
Let us take an example where GSTR-1A return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
1) When you double click the Offline tool icon on your desktop, the Offline Tool Home Page will be displayed.
2) In the Open Downloaded Return file from GST portal tab, click the OPEN button.
3) Browse and select the downloaded return file in zip format and click the OPEN button.
4) Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
5) The Summary page is displayed. Select the link for the desired Section Name to view the details.
Once section details are displayed, you can:
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Accept Invoice Details
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Reject Invoices Details
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Keep Pending Invoices
Accept the Invoices
1) To accept the invoice, select the checkbox against the invoice and click ACCEPT.
2) A success message is displayed.
3) Once the invoice is accepted successfully, invoice status will be changed from “N” to “A”.
Reject the Invoices
1) To Reject the invoice, select the checkbox against the invoice and click REJECT.
2) A success message is displayed.
3) Once the invoice is rejected successfully, invoice status will be changed from “N” to “R”.
Keep Pending Invoices
1) To keep the invoice pending, select the checkbox against the invoice and click PENDING.
2) A success message is displayed.
3) Once the invoice is rejected successfully, invoice status will be changed from “N” to “P”.
4) Once action is taken on all the invoices (Accept, Reject or Pending), click the VIEW SUMMARY button.
5) The Summary page is displayed, click the GENERATE FILE button.
6) The GST Compliant file generated by the Returns Offline tool (JSON format) is generated. Click the .json file link to download the file.
7) Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.
Uploading Export Summary Data for Table 6A of GSTR1
To facilitate refund of inputs contained in export of Goods and Services a facility has been provided to taxpayers to fill in Table 6A of GSTR 1 from the month of August 2017 onwards. The exporters need not file this section in GSTR 1 again if Table 6A of GSTR1 has already been filed by them.
To add Invoices summary data for Table 6A of GSTR1 on the GST Portal using the Returns Offline tool, perform the following steps:
1) To upload invoice details for filing return, click the NEW button in Returns Offline Tool. The File Returns page is displayed.
2) From the GST Statement/Returns drop-down list, select the GSTR 1 option.
3) In the GSTIN of Supplier field, enter your GSTIN.
4) In the Financial Year drop-down list, select the financial year for which the return has to be prepared and filed.
5) From the Tax Period drop-down list, select the tax period for which return for which the return has to be prepared.
6) In the Aggregate Turnover in the preceding Financial Year field, enter your aggregate turnover in the previous financial year which is a mandatory field.
7) In the Aggregate Turnover – April to June, 2017 field, enter your aggregate turnover for the quarter ended 30th Jun-17 which is a mandatory field. If was no such turnover is there, enter 0.
8) Click the PROCEED button.
9) Select the Exports Invoices – 6A from the Select Section drop-down list.
10) Enter the details in the respective columns.
11) Click the VIEW SUMMARY button.
Summary is displayed. Number of invoices against Export Invoices- 6A is displayed.
12) Once you have checked the summary, click the GENERATE FILE button.
13) The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved on your computer for uploading the same on GST portal. Click the Save button.
14) Access the https://gst.gov.in/ URL. The GST Home page is displayed.
15) Login to the GST Portal with valid credentials.
16) Click the Services > Returns > Returns Dashboard command.
170 The File Returns page is displayed.
18) In the Financial Year drop-down list, select the financial year for which the return has to be uploaded. In this example, you will select this as 2017-18.
19) In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded. In this example, you will select this as September.
20) Click the SEARCH button.
21) Applicable returns of the selected tax period are displayed. In the Table 6A of FORM GSTR1 tile, click the Prepare offline button.
22) The Upload page is displayed. Click the Choose File button.
23) Browse and navigate the file json to be uploaded from your computer. Click the Open button.
24) Reference ID Number is generated displaying a message that the uploaded invoices are being processed.
25) Go to the PREPARE ONLINE > Export Invoices Summary. Notice the invoices are uploaded.
Troubleshooting Common Errors Encountered
Offline tool validates the uploaded data while saving and displays errors if any based on the validations implemented in the Returns Offline tool. Some of the validations and error messages are explained and shown in the screenshots below.
1) Please ensure you are entering the date in correct format. Expected formats are dd-mm-yyyy. If you are facing errors in selecting dates in given format, then you can refer the below word document to change the format of date.
2) Invoice value should be greater than INR 2,50,000 in case of B2CL (interstate supply to Unregistered person}. In case invoice value is less than INR 2, 50,000, then an error is displayed. In such cases, enter the amount more than INR 2, 50,000 in case of B2CL.
3) Wrong input of GSTIN or Duplicate Invoice Number.
Returns Offline tool may not be able to validate the GSTIN whether the same is active or inactive on the day of data entry but an error is displayed in case the same is not in the standard format.
Similarly, if an invoice is uploaded twice in the same tax period in the Tool, then the earlier details get overwritten. However, if the same invoice is existing in the earlier tax period then the Tool may not be able to identify the duplication and error message will be populated only when the return is uploaded to the GST Portal.
4) If anything is entered other than numeric value in the HSN/SAC of Supply field, then the Tool displays an error.
5) If excel or csv files contain future dates or if the format of the data is not correct, then the Tool displays an error.
6) Some other general mistakes done by Users in filling the details resulting in errors are:
a. Date of invoice is after the date of Tax Period
b. Receiver GSTIN is same as of Supplier. This may arise if the taxpayers enters the details of selfinvoices of purchases/inward supplies from unregistered persons. These need to be reported in GSTR 2.
c. No Invoice exists against corresponding Credit/debit note in case of Supplies to Registered Taxpayers or Interstate Large Customers
d. Shipping bill date is prior to date of invoice.
e. Selection of wrong section while importing csv or copy excel feature.
f. While entering multi rate in b2b, b2cl, cdnr, cdnur, exp sections using excel or csv, other than rate, taxable value and cess all entry should be repeated in consecutive row.
g. For invoice type SEZ supplier with/without payment and Deemed Exp, E-Com GSTIN is not allowed.