GSTR6 Offline Tool

An Overview

The Excel based GSTR6 Offline Tool is designed to help taxpayer to prepare their GSTR6 return offline.

Details for following sections of GSTR6 return can be filled up by taxpayer using the Offline Tool:

  • GSTR-6 - Invoice Details (3–Input tax credit received for distribution) – B2B

  • GSTR-6 - Credit/Debit note Details (6B-Debit Notes/ Credit Notes) – CDN

  • GSTR-6 –Amendments to invoice Details (6A-Amendment of Information furnished in earlier returns in Table3) – B2BA

  • GSTR-6 - Amendments to Credit/Debit note details (6C-Amendment of Debit Notes/Credit Notes Received) – CDNA

  • GSTR-6 - Distribution of ITC (5, 8-Distribution of input tax credit (ISD invoices and ISD Credit Notes))

  • GSTR-6 - Redistribution of ITC (9-Redistribution of ITC distributed in earlier returns)

Downloading GSTR6 Offline Tool and Uploading GSTR6 details

Downloading GSTR-6

Downloading the GSTR6 Offline Tool

Downloading the GSTR6 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 GSTR6 Offline Tool to prepare the GSTR6 return offline, perform the following steps:

You can download the GSTR6 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 > GSTR6 Offline Tool.

GST home page

3) The GSTR6 Offline Tool is downloaded in Downloads folder.

The download of the GSTR6 Offline Tool usually takes 2-3 minutes to download depending on the Internet speed.

GSTR-6 offline tool

4) Before you Unzip and open the GSTR6 offline tool, ensure that file is not corrupted

To test if the file is corrupted or not, Match one of the values provided in your downloaded file with the ones mentioned under Downloads of GSTR6. If there is an exact match, then your file is not corrupted. Else, download again. To find the values provided in your downloaded file follow steps below:

a. Open Windows PowerShell,

To Start Windows PowerShell, use the Search box on the Start menu, and type PowerShell. Click Windows PowerShell.

Click windows powershell

b. Window PowerShell opens.

Window PowerShell opens

c. Provide the command in below format and enter.

Command: Get-FileHash <> Algorithm <>

e.g. Get-FileHash C:\Users\bir_parkash\Downloads\GSTR_6_Offline_Utility.zip -Algorithm SHA256

Command format

d. Compare the Hash value that you have received with the hash value provided in GSTR_6_Offline_Utility downloads page.

Compare the hash value

e. If the hash value matches, unzip the downloaded folder.

Unzip downloaded folder

Installation of the GSTR6 Offline Tool

Once the download of the GSTR6 Offline Tool is complete, you need to unzip these downloaded files on your machine.

Unzip the downloaded files and extract the files from the downloaded zip folder GSTR_6_Offline_Utility folder. Zip folder consists of the GSTR6 WithoutAmendments file as shown in the screenshot below.

Downloaded zip folder

1) Double click the GSTR-6_WithAmendment_20180925_v3.4.

2) Click the Enable Editing button in the excel sheet.

Click enable editing

3) Click the Enable Content button in the excel sheet.

Click Enable content

Prepare GSTR6 Return through Offline Tool

Let us take an example where you need to prepare the GSTR6 return for the Financial Year 2017-18 and Return Filing Period as Oct on the GST Portal using the GSTR6 Offline Tool. To prepare the GSTR6 Return, you need to perform following steps:

A. Enter details in the GSTR6 worksheet of GSTR6 Return Tool

B. Validate the details entered using 'Validate Sheet' button.

C. Generate JSON (.json) file using 'Generate JSON File to upload'.

D. Upload the generated JSON on GST Portal. Preview the details uploaded, submit, offset liability and File return on the GST Portal

E. Downloading Error report and Uploading Corrected Generated JSON on GST Portal

F. Preview Form GSTR-6 on the GST Portal

G. Open Downloaded GSTR-6 JSON Files and Make Modifications (if required)

A. Enter details in the GSTR6 worksheet of GSTR6 Offline Tool

Please ensure that you download the latest version of GSTR6 Offline Tool from the GST portal. https://www.gst.gov.in/download/returns

1) Launch GSTR6 Excel based Offline, A pop up will come and it will ask you to open saved version Yes/No.

A pop up message

2) If you click No, GSTR6 excel based offline will open with no saved data.

3) If you click on yes, GSTR6 excel based offline will open with data saved in last session. In case, you want to discard earlier saved changes and start a fresh, click Yes.

4) Click Read Me tab. Read Me tab provides the Introduction to Excel Based GSTR6 Offline Tool in brief.

Click Read me

5) Once you read details in Read Me tab, move to next tab Home.

6) In the GSTIN field, enter the GSTIN.

7) In the Financial Year and Tax Period field, enter the Financial Year and Tax Period from the drop-down list.

Enter the financial year and tax period

8) Add the details in sheet which is applicable.

Add details in worksheet

B. Add and Validate Details Entered using Validate Sheet Button

1) Go to the worksheets and enter the required details. Details to be added in each tab is given below:

(i) Table 3.B2B

Table 3.B2B

Note: “Status of GSTR1/5” and “Invoice status” columns are protected and taxpayer cannot enter any details in these fields.

(ii) Table 6B CDN

Table 6B

Note: “Status of GSTR1/5” and “Debit/Credit note status” columns are protected and taxpayer cannot enter any details in these fields.

(iii) Table 6A. ITC received (B2BA)

Table 6A

Note: “Status of GSTR1/5” and “Invoice status” columns are protected and taxpayer cannot enter any details in these fields.

(iv) Table 6C. CDNA

Table 6C

Note: “Status of GSTR1/5” and “Debit/Credit note status” columns are protected and taxpayer cannot enter any details in these fields.

(v) Table 5, 8 Distribution of ITC

Table 5 and 8

(vi) Table 9. Amend of Distribution of ITC

Table 9

2) In Column Action, select whether you want to add or delete that invoice detail in database. If you select "Add", GST Portal will treat invoice from that row as new data and will add in database. All new entries will be added as new entries. In case, some details exist from previous upload, it will be updated with latest uploaded details.

If you select "Delete", invoice from that row will be deleted from database after upload.

3) Once all details are entered in the worksheet, click the Validate Sheet button to validate the GSTR6 worksheet.

Note: Each sheet needs to be validated separately.

Validate sheet

In case of successful validation:

4) A pop-up message ‘No error(s) found’ is displayed and it means that the sheet is validated and you can proceed to generate the JSON (.json) file. Click the OK button.

Click ok

In case of unsuccessful validation:

5) A pop-up is displayed with error message. Click the OK button.

A pop-up is displayed with error message

6) The “Sheet Validation Errors” Column is updated with the error message.

Sheet validate error

7) n case of validation failure; check for cells that have failed validation and correct errors as per help text. The rows with failed validation are highlighted in Red color as shown in the screenshot below.

To view the comments for fields with errors, you can click the Review tab > Show All Comments link.

Click Show all comments

8) Once all the errors are rectified, click the Validate Sheet button on each sheet.

click validate sheet

9) A pop-up message ‘No error(s) found’ is displayed once the sheet is validated. Click the OK button.

Popup message

In case of successful validation, click on the OK Button. It will take you to the home screen displaying a popup message as “Summary is successfully generated”.

Summary is successfully generated message

10) Click on the Ok Button and scroll down on the home page, Summary will be generated.

Click ok

C. Generate JSON using Generate File button

1) Upon successful validation, Click the Go Home button to navigate to the home page.

Click Go home

2) On the home page click the Generate JSON File to upload button to generate JSON file for upload on the GST Portal.

click Generate JSON file to upload

JSON would be generated only if the worksheet has been successfully validated.

3) Browse the location to save the JSON (.json) file on your system. Click the Save button.

Note: Do not change the extension of the file. Retain it as .json format.

Click save

4) A confirmation message is displayed. Click Ok.

confirmation message

D. Upload Generated JSON on GST Portal

1) Access the https://gst.gov.in/ URL. The GST Home page is displayed.

2) Click the Services > Returns > Returns Dashboard command.

3) The File Returns page is displayed. In the Financial Year drop-down list, select the financial year for which the return has to be uploaded.

4) In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded.

5) Click the SEARCH button.

click search

6) Applicable returns of the selected tax period are displayed. In the GSTR6 tile, click the PREPARE OFFLINE button.

Click Prepare offline tool

7) Click the Choose file button to choose the JSON file prepared using the Offline Tool.

Click Choose file

8) Browse and navigate the JSON file to be uploaded from your computer. Click the Open button.

Click open

9) The uploaded JSON file would be validated and processed. Upon successful validation and processing, the details entered would be populated in respective Tables. In case of validation failure upon processing, errors if any would be shown on the GST Portal.

Enter the details in tables

Please Note, it is possible to upload JSON multiple times on GST portal till submission. However, earlier uploaded data would be overwritten. Tables and Preview would reflect only the data upto last uploaded file.

You may download the records successfully processed on GST portal anytime by navigating to 'Returns Dashboard>Financial Year>Return Period>GSTR6 Prepare Offline> Download'.

E. Downloading Error report and Uploading Corrected Generated JSON on GST Portal

1) In case of validation failure of one or more details upon processing of uploaded JSON file on the GST portal, status will be updated as ‘Processed with Error’.

In case of validation failure

2) Click the Generate error report link to download the report.

Click Generate error report

NOTE:Report generation may take some time to get generated.

Report generation may take some time

3) Once the report is generated, click the Download error report link to download the error report.

Click download error report

4) Error report is downloaded in .zip file. Save error report on your system.

Error report Zip file

5) Unzip the files from .zip folder. To unzip the files, right click on the downloaded .zip folder and select “Extract All”.

select Extract all

6) Browse the location to save the extracted error reports and click the Extract button.

Click Extract

7) The Unzipped folder contains JSON file.

Unzipped folder

8) Now Open GSTR6 Tool and go to Home Tab.

Home tab

9) Under the section Error File Handling, click the Open Downloaded Error JSON Files button.

Click Open Downloaded Error JSON Files

10) A file dialog box will open. Navigate to extracted error folder. Select both the files and click the OK button.

Click ok

11) Success message will be displayed. Click the OK button to proceed.

Click ok

12) Modify the details as per requirement in all the worksheets.

13) Correct the errors as mentioned in the column “GST Portal Validation Errors” in each sheet.

GST Portal Validation Errors

14) After making the corrections, click the Validate Sheet button to validate the sheets.

Click validate sheet

15) Pop-up appears once sheet is validated successfully.

Popup message

16) After each sheet is successfully validated, click the Get Summary button in Home sheet to update the summary on Home tab.

17) Summary is displayed for all the sections.

Click get summary

NOTE: Summary is generated based on the data entered in various worksheet. It does not account for late fee and interest liability.

18) Click on 'Generate JSON File to upload' to generate JSON(.json) file for upload of GSTR6 Return details prepared offline on GST Portal.

19) Follow steps mentioned in GSTR6 JSON upload on GST Portal section to file GSTR6.

F. Preview Form GSTR-6 on the GST Portal

To preview Form GSTR-6 on the GST Portal, perform following steps:

1) Access the www.gst.gov.in URL. The GST Home page is displayed.

2) Login to the GST Portal with valid credentials.

3) Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

Click search

4) The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5) Click the SEARCH button.

Click search

6) The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.

In the GSTR6 tile, click the PREPARE ONLINE button.

Click Prepare online

7) Scroll down to the bottom of the Form GSTR-6 - Return for Input Service Distributor page and click the GENERATE GSTR6 SUMMARY button.

Click Generate GSTR-6Click Generate GSTR-6 summary

8) A confirmation message is displayed at the top of the page. You can check the status in some time.

Confirmation messageStatus

9) Once you have entered all the details, click the PREVIEW button.

Enter the detailsClick preview

10) The PDF is downloaded.

PDF format

For knowing how to proceed to file and file the GSTR 6 Return online, please follow the steps mentioned in the following hyperlink:

https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR-6.htm

G. Open Downloaded GSTR-6 JSON Files and make Modifications (if required)

To open the downloaded GSTR-6 JSON File to view the invoices in the return and make any modifications, perform following steps:

1) Access the www.gst.gov.in URL. The GST Home page is displayed.

2) Login to the GST Portal with valid credentials.

3) Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

Click Return Dashboard

4) The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5) Click the SEARCH button.

Click Search

6) The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.

In the GSTR6 tile, click the PREPARE OFFLINE button.

Click Prepare offline

7) Select Download Tab.

Select Download

8) Click on GENERATE JSON FILE TO DOWNLOAD Button.

Click Generate JSON file to download

9) You will get the notification saying file has been generated and can see the file below the generate file button.

Generated file

10) Click on the “Click here to Download- File 1” link.

Click download file-1

11) You will get the downloaded file.

Downloaded file

12) Open in Folder.

Folder

13) Extract the file.

Extract file

14) To Open the Downloaded Return file for GSTR6, click “Open Downloaded GSTR6 JSON File” on Home tab.

Click open download GSTR-6 JSON file

15) Browse the JSON(.json) file and click the OK button.

Click ok

16) Select the downloaded JSON (. json) file and click on OK to proceed. Once successfully imported, you will get the message “Downloaded GSTR6 file successfully Imported”.

Successfully Imported message

17) Modify the details as per requirement in the sheets.

18) After making the modifications, click the Validate Sheet button to validate the sheets.

Click Validate sheet

19) After each section is successfully validated, click the Get Summary button to update the summary on Home tab.

20) Summary is displayed for all the sections.Thereafter follow steps mentioned in the following: Generate JSON File to upload and Upload the generated JSON File on GST Portal.