Complete Guide to File GSTR-1 & GSTR-2 (Offline Tools)

Table of contents

1. FAQs on Returns Offline Tool

Returns Offline Tool

Q1. What is Returns Offline Tool?

Businesses that generate a large number of invoices in a tax period may find it cumbersome  to upload invoice details one-by-one. Not only that, it will become a time-consuming activity with a cost implication. 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. Further, one can download the auto-populated data from GSTR 2, take appropriate action on them, declare ITC Eligibility and ITC availed and use the offline tool to prepare his GSTR 2 and upload it to the GST Portal.

Q2. How can I download and install the Returns Offline tool in my system from the GST Portal?

1. Login to the GST Portal www.gsgov.in.
2. Go to Downloads > Offline tools >Returns Offline tool >Download button.
3. Unzip the downloaded Zip file which contain GST Offline-Tool.exe setup file, Sample files folder, Readme.txt and User Manual

  • GST Offline tool.exe setup file for the Returns Offline tool to be installed in the local machine (your computer).
  • Sample files folder which contains the excel templates with some sample data which should be deleted and actual data should be captured for importing the same to the Returns  Offline tool.
  • Readme.txt explaining in detail the prerequisites (system and software requirements  of the computer in which the Returns  Offline tool is to be installed) for successful working of the tool.
  • Note: Ensure that the system requirements  are met including the disk space of 50 MB.
  • Invoice Upload Offline tool User Manual.pdf to view the detailed steps and screenshots to upload the invoices through the tool.

4. Install the Returns Offline tool by double clicking the GST Offline tool.exe set up file and browse the location where you want to s ave the Returns Offline tool files in your computer.

Note: Avoid installing the Returns Offline  tool in the same location where you have  saved the zipped files.

5. The Offline tool Logo will appear on the desktop.
6. Fill the invoice details in the Returns Offline tool manually or use sample templates.

The Offline tool icon will appear as shown below:

Important Note : – In case, User un-installs the Tool and re-installs the Tool, he should re-install at the same location. In case, User re-installs the Tool on different location he has to restart the system so that Tool refers to the new location. If user doesn’t restart the system, Returns Offline tool will refer  the old path and will not be able to open the project.

Q3. What are the basic system requirements/ configurations required to use offline utility and where can I download them?

The offline functions work best on Windows 7 and above  with Internet  explorer 10+ and MSEXCEL 2007 and above.  Detailed system required  are available  at (https://www.gst.gov.in/download/returns)  and also in the readme.txt and the detailed user manual downloaded along with the Offline  tool.

If there is any problem in launching the offline tool on some versions of Windows 7, please make sure that the installed browser is Internet Explorer version is 10 and above.

It is highly recommended that Internet Explorer 10+ is installed on your system.

Q4. After installation where can I find shortcut icon to launch the Offline tool?

The shortcut icon of the Offline tool with name GST Offline tool can be found on the desktop.

Q5. How do I open or launch the java tool?

One can launch the GST Offline tool by double clicking on the Java  Offline tool icon on the Desktop.

Q6. Where can I find the detailed user manual of the Offline tool?

The detailed user manual gets downloaded  along with the Offline tool and the excel workbook  template.

Q7. Is the Offline tool mobile compatible?

No. Offline tool cannot be used on mobile. For system requirement, please refer (https://www.gst.gov.in/download/returns)

Currently, Offline tool can only be used only on desktops.

Q8. Can a taxpayer sign/ submit his return in the Offline tool?

No. After upload of the return to the GST Portal, the taxpayer has to generate  a summary, verify  the correctness of the summary and electronically sign the GSTR 1 by either DSC, E -sign or EVC.

Q9. Will Offline tool have options to add my actions?

Yes, the offline tool allows the taxpayer to declare his action on the auto-populated invoices  with submitted status. One can also export the downloaded  auto-populated details in excel file and declare the actions of accept/reject/modify/pending and eligibility of ITC  and its availing  and prepare his GSTR 2.Such an excel file can be imported back into the tool and the JSON file generated  and uploaded to the portal to prepare one’s GSTR 2.

Q10. Can I prepare GSTR 1 & GSTR 2 even when I am not connected through internet to the GST Portal or through GSPs?

Yes. A free Excel based Java Offline tool along with the excel workbook template of GSTR 1 can be downloaded from the GST Portal (https://www.gst.gov.in/download/returns) and these can be used to prepare GSTR 1 and GSTR 2 in offline mode without any internet connectivity.

Q11. Do you need to gene rate invoices on computer for preparing the excel sheet?

No, you can prepare GSTR1 in case of hand written invoices also by either

1. Entering the required details of handwritten invoices in the excel workbook template and then importing them in the Java Offline tool to prepare the json file.
or
2. Enter directly in the Java Offline tool to prepare the GSTR 1 file in Json format which is understood by the GST Portal.

Q12. Can I use the Offline tool to upload only the invoice details of supplies to registered taxpayers at any time?

Yes. The taxpayer can enter the details only of the invoices of supplies to registered taxpayers in the b2b worksheet of excel workbook template and import it in the Java Offline tool or enter directly in the b2b section of the offline tool and generate a Json file and upload to the GST Portal.

Q13. Can the taxpayer or GST Practitioner prepare return of several registered entities of the same PAN or different PAN after installing the Offline tool on his computer?

Yes. A taxpayer or GST Practitioner can prepare GSTR 1 and GSTR 2 of several registered GSTINs from the same computer after installing the Offline tool. The tool prepares Json files for different GSTINs in with different name in the default format Month_YYYYYY_GSTR1_Supplier GSTIN. This format can be changed by the taxpayer as per his convenience.

Thus the ‘default name’ of Json file generated from the tool will have details of GSTIN and Tax  period for easy identification.

Q14. How will I know what fields are mandatory and non-mandatory?

Please refer to the Help Instruction Sheet in the excel workbook which mentions about the mandatory and non-mandatory fields.

All the mandatory fields have been marked with “*”. In the java Offline tool also all the mandatory fields are marked with asterisk “*”.

Q15. Can I edit invoices uploaded through Returns Offline tool in the GST Portal?

Yes, you can edit the invoices uploaded through Returns Offline tool in the GST Portal before the return is submitted for processing.

Q16. How can I check the status of uploaded invoices if I have submitted the same through Returns Offline tool?

You can check the status of the uploaded invoice  details on the Portal once json file is uploaded to the Portal. As soon as the JSON file is uploaded to the Portal, a reference id is generated along with status by the Portal. Once the upload is success the summary of the invoices  uploaded, is updated in the respective section of the return.

Q17. Will the Offline tool directly upload to Portal?

Json file created by Offline tool can be uploaded by logging in to the Portal through the PREPARE OFFLINE button available on return dashboard in GSTR 1 tile or GSTR 2 tile.

Uploading Invoices

Q1. How can I fill the Invoice data in offline mode through the Returns Offline tool?

Once you have downloaded  and installed the Returns  Offline  tool, you can use any of the four options to upload/fill  the invoice  data.

  • Option 1: Manual Entry of Invoice Data
  • Option 2: Import Excel Workbook consisting of multiple sheets
  • Option 3: Copy and Paste from Excel Workbook:
  • Option 4: Import the csv file

Q2. How can I upload the invoice data on the GST Portal?

After generating  the return file in json format  through Returns  Offline  tool, login to the www.gst.gov.in URL for uploading  the invoices.

Ensure that you are connected to the Internet to upload the JSON file to the Portal.

Q3. How many maximum number of invoices can be uploaded through Returns Offline tool in one go?

You can add up to 19000 line items comprising of all the different sections like b2b and b2c (large) in an offline return. There may be several line items in an invoice and hence the number of invoices that can be uploaded may be less than 19,000. The file generated for 19,000 or less line items can be uploaded to the portal at one go.
In case you have more invoice data, you can use the tool multiple times to generate the json file to upload the invoice data.
However, one needs to be careful, if the same record has been uploaded earlier and is also present in subsequent uploads, the earlier record will get overwritten.

Q4. I have uploaded 100 invoices but only 85 invoices are visible on the GST Portal. Why?

For these 15 invoices, the validations already present in the Portal have failed and therefore  these 15 invoices have been rejected. Error log for same will be created & it can be downloaded from Portal and be opened using the tool. After resolving the errors and generating the json, invoices can be submitted again.

Q5. How can I upload my invoices after correcting my data offline?

Yes, a new json can be created of the corrected data and uploaded on to the GST portal after logging in with valid credentials.

Q6. How can I upload changes to already uploaded transactions?

Yes, one can make changes in the excel and generate  json file and upload the json again on the Portal as the data will be overwritten  on the Portal. This case is only possible before the final submission on the Portal.

Q7. Where can I see my uploaded invoices on the Portal?

The uploaded invoice can be seen by logging on to the Portal with valid credentials and clicking the B2B tile on the GSTR 1/2 page. The top right corner of the tile displays the total number of invoices successfully uploaded in the GST system.

Q8. How can I verify that my invoices have successfully uploaded or not?

If the number of invoices visible on the top right corner of B2B tiles increases by the number of invoices for which JSON file was created, then all the invoices have been successfully uploaded. One can view the uploaded invoice details by double clicking on the B2B tile if the number of invoices  is less than 500.

Q9. How many invoices one can see on the portal in each section of GSTR1 /2?

One can see upto 500 invoices  in each section of GSTR 1/2.

Q10. How can I see my uploaded invoices if the uploaded invoices number is more than 500?

If the number of uploaded  invoices is more than 500, one would have to download the invoices and view it in the Offline tool.

Q11. How can one delete or modify invoices if number of invoices uploaded/entered more than 500?

One would have to download the uploaded invoice and delete or modify them in the tool and again create the JSON file and upload on to the GST Portal. The invoices with delete flag would get deleted.

Q12. How can I update my invoices in the Offline tool?

The invoice details in the java offline get updated if the same number invoice details are again entered in the excel workbook template and imported in the java Offline tool. Invoices  can also be updated directly in the offline tool if the excel workbook data is imported in the java offline tool.

Q13. How can I file my GSTR-1 using offline tool if I have auto-populated invoices in my GSTR -1?

If the taxpayer is filing  his GSTR-1 after the counterparties have filed their GSTR-2, he would  have auto-populated invoices in his GSTR-1. He has to download them and open in the Offline tool and mandatorily take action in the Offline tool of Accept/ Reject etc. and generate  the JSON file and upload them to his GSTR-1. He cannot add an invoice which is already auto-populated from a counterparty. He can only take action on the auto-populated  invoices.

Q14. Can I file quarterly return using offline tool?

Yes, you can file quarterly GSTR-1 also using the Offline tool. You have to select the quarter ending month and include the invoices of the three months in the Offline tool and generate the JSON file and upload it.

Q15. Can date of shipping bill be later than date of tax invoice ?

Date of shipping bill can be prior or after the date of tax invoice in table 6A (Exports) and amendment  table 9A, in Form GSTR-1.

Excel File Template

Q1. What is multi section excel and where it is available?

You can add invoice details in the multi section excel. It is available  as part of the downloadable zip file.

Q2. Is it mandatory to fill all sections in multi section excel file? Can I use multi section excel file even though I have limited section data?

Filling all the sections of the excel worksheet is not mandatory. You can use the excel worksheet to enter data for selective sections also. Remaining sections can be kept as blank and the Returns Offline tool will leave those sections blank and fill data only for the applicable sections as filled in the template.

Q3. Can one use the same Excel workbook Template to prepare files of different GSTINs?

Yes. Separate Excel workbook Template with different name can be prepared by the Taxpayer for different GSTIN on the same computer. These different excel files can be imported in the java Offline tool to generate the json file for different GSTINs for upload on the GST Portal.

Q4. Is there any fixed format for naming the Excel workbook?

There is no fixed file format but user can rename as per his/ her convenience.

Q5. Will the offline excel template do necessary validation checks? If yes, what are the checks that can be performed?

Validations checks that can be carried out in offline mode are done in the java Offline tool. The excel tool has only a few format restrictions.

Q6. When I uploaded the excel, my non-editable data (unique id) was wrong. When I am looking into the uploaded data in summary it is showing red block as the data is incorrect. How can I correct this data?

You need to delete the specific invoice and then add a new invoice with the correct invoice details. The unique details cannot be edited by the user.

Q7. I am a GST Practitioner. I used to prepare Excel workbook for more than one taxpayer. Suppose I wrongly uploaded the json fie pertaining to X taxpayer instead of Y taxpayer, is there any mechanism for restricting such wrong upload?

Yes. The java Offline tool requires the taxpayer to enter the GSTIN of the taxpayer whose return is being prepared and the generated Json file will contain the GSTIN of the particular tax payer i.e. X and if by mistake Json of X taxpayer is being uploaded in after Y taxpayers log in, the system will throw error.

Json file of X taxpayer will not be allowed to be uploaded in Y taxpayer’s login.

Q8. I am using third party accounting software for invoice generation. Can I generate Excel File as per the template from the accounting software and upload? Or I need to enter the details again?

If the invoice upload and excel file generated by the third party is in the same format as provided  in GSTN’s excel workbook, the same can be uploaded.   Else, .csv format  is also supported by the Offline tool.  The .csv format file generated by the third party accounting software can be imported in the Offline tool.

Q9. In the GSTR 1 Excel workbook, only tax rate and taxable value are mentioned not tax paid details. Suppose I am not sure about the rate of tax, can I enter lower rate in the Excel and pay higher tax to avoid interest in future?

Yes. If the tax collected or liable to be paid by the tax payer is different form the computed tax rate he can edit the tax amounts displayed in the offline java tool.

Q10. If I have imported the excel once in the tool, can I change the data in excel and import again? What will happen if I import the excel again? Will the data get overwritten or rejected?

Yes, one can import after changing the data in the excel. If the data is imported again are

  1. Invoice details in the section in which invoice level declarations are to be made then the earlier declared invoice details are overwritten by the later uploaded invoice details.
  2. In B2CS section in which consolidated details POS and rate wise has to be furnished, if the lines with same POS and rate are again uploaded the earlier declaration get overwritten. However, in this sections if for the same POS, details of a rate different  from the earlier uploaded rate is again uploaded, it gets added to the earlier uploaded  data.
  3. In other sections in which consolidated data has to be uploaded like AT, ATADJ, HSN, Exempted etc., all the details uploaded earlier will be overwritten, hence it is advisable  that these sections are furnished after the end of the tax period

Q11. Can I add the new data to previous imported excel data and import again in the Offline tool?

Yes, one can add new invoice details to previous imported excel data in the Offline tool by entering new invoice data in the excel workbook template and importing again. The new invoice details will overwrite the earlier details.

Q12. In case of summarized information table (Ex: Nil/AT/HSN Summary) other than B2CS summary, what will be the impact of subsequent uploads? When will it append versus when will it replace?

In case of sections where summarized information are to be uploaded the later uploads will completely overwrite the data of the whole section uploaded earlier.

Q13. What details to be captured in the Offline tool or excel to update the shipping details? Full invoice details or only the shipping details?

Shipping details are not mandatory at the time of uploading export details. The shipping bill number for the export invoice can be furnished later through the amendment table.

Q14. Are negative/ zero (nil) values allowed in excel/ Offline tool?

No the Offline tool will not allow negative values for value, taxable value or tax amounts.

Q15. Can I modify or delete the data imported through excel in the Offline tool?

Yes the data imported in the Offline tool from the excel workbook template can be modified or deleted in the java Offline tool.

Q16. While uploading data in Offline tool – GSTR1, there is discrepancy in the number of invoices and other details, which are filled in excel and that on the offline tool. What could be the reason?

This arises because of validation checks performed by the offline tool after data from excel sheet is imported into it. The invoices and other data that fail checks/validations are rejected by the offline tool Use of different format of excel template, without validations leads to rejection of data on import to offline  tool. Thus taxpayers are advised to use excel templates provided by GSTN, as part of free offline tool, to avoid such mistakes and rejection of data.

Q17. What are the reason for rejection of data while importing excel or CSV file in offline tool?

  • Incorrect data format entered in excel. The date format should be dd-mmm-yyyy only (eg 01-Jul-2017)
  • Incorrect invoice format entered in excel, invoice number should be maximum 16 digit and alphanumeric. Special Characters allowed are/ (i.e. forward  slash) and – (i.e. Hyphen) only. There should not be any duplicate entry of invoices.
  • Incorrect  GSTN Format entered in excel. GSTIN entered should be of 15 character & alphanumeric with no blanks or special character in between.
  • Incorrect  data entered after decimal. Only two digits need to be entered after decimal.

Q18. I see discrepancy in summary displayed in the Offline tool and that on the GST portal, after upload of JSON file. What could be the reason?

  • Correctness of GSTIN of Buyers (whether GSTIN is active or not). If GSTIN is not active, then invoices will be rejected on uploading on portal.
  • Duplicate invoice  number, with respect to data uploaded earlier on the portal by the taxpayer.
  • Whether the invoice number, mentioned in the Credit Note/Debit  Note already  exists in the GST portal or not.
  • In Export shipping bill number and date is checked. Moreover, data of shipping bill must be on or after invoice  date.
  • Discrepancy may also arise if the tile on GSTR-1 are not updated. Once has to click “Generate GSTR1 Summary” button at the bottom left part of GSTR1 page, to update the summary.

CSV File Template

Q1. What is csv file?

Offline Tool support upload on invoice details in the .csv format. The .csv format refers to comma – separated values format.

Q2. How many types of csv file are there as part of the Returns Offline Tool? Where are the CS V files available?

There are 9 csv files part of the Returns Offline Tool downloadable  zip file.

123

Copy and Paste Excel

Q1. Copy & Paste excel option is showing error as invalid input. What it means?

Please ensure while copying the data you have copied the header sections (Top 4 rows of sheet) along with the Header data from Row1 of the sheet.

Q2. How can I use the copy excel and paste facility in tool?

One needs to select data from an excel worksheet from the topmost left corner to the bottom most right corner which needs to copied and click copy and then paste it in the Offline tool in the window indicated for copying after selecting the tab of “copy from excel” in the “import file” tab.

JSON File

Q1. What will be file extension of generated file from Offline tool for GSTR-1?

A JSON file with file extension .json gets generated from the Offline tool.

Q2. What is the maximum size of JSON file?

Maximum size of the json file should not exceed 5 MB.

Q3. How can I check the file size of the generated json file?

Right click on the file and click on Properties. You can see the size of the generated json file.

Q4. What will happen if the file size of generated json is more than 5 MB?

GST Portal doesn’t allow the json file to be uploaded with file size more than 5 MB. Delete some of the invoices in order to generate the json with file size less than 5 MB. You can generate the file again with these deleted invoices to upload the same on the Portal.

Q5. Suppose my Json file exceeded 5 MB size, can I zip and upload?

If it is more than 5 MB, it is recommended to upload the data in multiple goes through multiple files.

Q6. Can I generate multiple json files for a single tax period?

Yes. You can generate multiple json files for a single tax period depending on the volume of data to be captured for the return.

Q7. Where will the generated JSON file get saved?

By default, it will be saved in the Downloads folder. You can also choose a different location to save the same.

Q8. What are the basic checks that I have to do in the Returns Offline tool to ensure successful upload of json file on the GST Portal?

You need to check that section wise all fields are filled properly without any error or omission. Tool will highlight fields having  errors  in RED color. Please ensure you fill the template as per the instructions provided  in the Excel template.

Q9. Is Can a taxpayer generate multiple json files for a single tax period?

Yes. However, the taxpayer needs to be careful while naming the saved files to distinguish them.

Q10. I am using third party tool for invoice generation. Can I generate Json file directly from the Tool and upload?

If the Json format generated  by the third party tool is understood by the GST portal, then one can upload the Json directly.

Q11. When I uploaded the json on the GST portal it has generated the reference ID but I am unable to see the Invoice details added.

It can take few minutes to display the invoice  details in the summary.

Q12. What happens if I am not connected to Internet while uploading the json file on the GST Portal?

JSON file generated through the Returns Offline tool can be uploaded to the GST common portal only when you are connected to the GST Portal through the Internet.

Q13. Can a taxpayer prepare his GSTR 1 by preparing the .Json file of different sections of GSTR 1 and upload it to the GST portal?

Yes. He can prepare the offline .Json file of different sections of return together using the Java Offline tool and excel workbook template and upload to the GST portal at one go.
This means that a taxpayer can fill data in one or many worksheets of the Excel Workbook Template and import it in the Java Offline tool to prepare the .Json file for upload.

Error File

Q1. What is error file?

If the upload of invoice details is processed with error after upload at the GST Portal, the errors are generated in the error file. This file is in JSON format.

Q2. How do I open and correct my incorrect invoices rejected by the system while uploading json?

The downloaded error file can be opened in the java tool and correction and modification  made in the opened error file.

Q3. Where can I find the error file if some error occurred during upload json?

If the upload is processed with error, a generate error link would be visible on the upload page, clicking which will generate an error file after around 15 minutes. Once the error file is generated a link will be visible for downloading the error file.

Q4. How many error file can be open at a time in offline?

One can view one error file at a time.

Q5. What will be the file extension of error file?

The error file has the extension .zip. And it can directly opened in the java Offline tool.

Q6. How I can know that any error has come while uploading the json?

If any invoices or details fail to upload, a message of upload with error would be visible after uploading the file.

Q7. Will the offline tool provide appropriate error messages or alerts in case of wrong data entry?

Yes. The tool will provide appropriate error messages or alerts in case of wrong data entry or in case the mandatory field is not filled in.

2. Returns Offline Tool: An Overview

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. 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.

The appearance of the Returns Offline tool is similar to that in the web portal and the functionalities are identical.

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.

3. 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.gsgov.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.

4. 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.

  • GST Offline tool.exe file for the Returns Offline tool to be installed in the local machine (your computer)
  • 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
  • GSTR1_Excel_Workbook_Template .xlsx file to upload invoice data entered in the respective worksheets for all sections at one go
  • Readme.txt file that explains in detail the prerequisites for the Returns Offline tool
  • 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 check boxes 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.

5. 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 followi ng 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:

  • 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.)
  • 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.
  • 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.

Let us understand how to fill data in the different worksheets:

B2B (B2B Supplies)

Sample File for B2B:

Field details for B2B:

Amended B2B (B2BA)

Sample File for Amended B2B:

Field details for Amended B2B:

  • Amendments can be done for the invoices of earlier Tax periods.
  • GSTIN/UIN of Recipient field of B2BA is non-amendable.

B2CL (B2C Large)

Sample File for B2CL:

Field details for B2CL:

Original Place of Supply field of B2CLA is non-amendable.

B2CS (B2C Small)

Sample File for B2CS:

Field details for B2CS:

Amended B2C Small (B2CSA):

Sample File for CDNR:

Field Details for B2CSA:

Original Place of Supply field of B2CSA is non-amendable.

CDNR (Credit/ Debit Note)

Sample File for CDNR:

Field details for CDNR:

Field details for CDNR:

Amended Credit/Debit Note (CDNRA)

Sample File for CDNRA:

Field details for CDNRA:

GSTIN/UIN field of CDNRA is non-amendable

CDNUR (Credit/ Debit Notes/Refund voucher for Unregistered person)

Sample File for CDNUR

Field details for CDNUR

Amended Credit/ Debit Note for Unregistered person (CDNURA)
Sample File for CDNURA:

Field details for CDNURA:

UR Type field of CDNURA is non-amendable.

EXP (Export)

Sample File for EXP:

Field details for EXP:

Amended Export (EXPA)

Sample Files for EXPA:

Field Details for EXPA:

Export Type field of EXPA is non-amedable.

AT (Taxable Liability on Advances)

Sample files for AT:

Field Details for AT:

Amended Tax Liability on advances Export (ATA)

Sample File for ATA:

Field Details for ATA:

Original Place of Supply field of ATA is non-amendable.

ATADJ (Advance Adjustments)

Sample files for ATADJ:

Field details for ATADJ:

Amanded Adavance Adjustments (ATADJA)

Sample files for ATADJA:

Field Details for ATADJA:

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:

HSN (HSN Summary)

Sample Files for HSN:

Field Details for HSN:

DOCS (List of Documents issued)

Sample file for uploading DOCS:

Field details for DOCS:

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, t he 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: Import Excel Workbook consisting of multiple sheets

To import the invoice data from the Excel workbook, perform the following steps :

1. Open the GSTR1_Excel_Workbook_Tem plate_V 1.4.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.

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.

Click the IMPORT FILES button to import the GSTR1_Excel_Workbook_Templat e.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.

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. 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.

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 applicabl e section of the return.

The data in the CSV file should be in the sa me forma t 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.

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 is18AAAAS0800A1ZB, 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_Templ ateNew_V1. 1.xlsx.

B2B (B2B Supplies)
Sample File for B2B:

Field details for B2B:

B2BUR (B2B Inward supplies from unregistered Supplier)
Sample File for B2BUR:

Field details for B2BUR:

IMPS (Import of Services)
Sample file for IMPS:

Field Details for IMPS:

IMPG (Import of Goods)
Sample File for IMPG

Field Details for IMPG:

CDNR (Credit/Debit Notes)
Sample File for CDNR:

Field details for CDNR:

CDNUR (Credit/ Debit Note for unregistered Persons)
Sample File for CDNUR:

Field details for CDNR:

AT (Tax liability on advances)
Sample File for AT:

Field details for CDNR:ATADJ (Advance adjustments)
Sample File for ATADJ:

Field details for ATADJ:

EXEMPT (Supplies from Composition taxable person, Nil Rated, Exempted, etc)
Sample File for ATADJ:

Field details for EXEMPT:

ITCR (Input tax Credit Reversal/ Reclaim)
Sample File for ITCR: 

Field details for EXEMPT:

HSNSUM (HSN Summary)
Sample File for HSNSUM:

Field details for HSNSUM:

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_Tem plateNew_V 1.1.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_Tem plateNew_V1. 1.xlsx file in the Returns Offline tool.

4. Click the IMPORT FILES button

5. Browse and select the GSTR2_Excel_Workbook_Tem plateNew_V 1.1.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 invoice 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.

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 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 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

Size of generated JSON file should not be greater than 5 MB.

11. 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/ 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.

6. 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

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 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:

B2BUR (B2B Inward supplies from unregistered Supplier)

Sample File for B2BUR:

Field details for B2BUR:

IMPS (Import of Services)

Sample file for IMPS:

Field Details for IMPS:

IMPG (Import of Goods)

Sample File for IMPG:

Field Details for IMPG:

CDNR (Credit/Debit Notes)

Sample File for CDNR:

Field details for CDNR:

CDNUR (Credit/ Debit Note for unregistered Persons)

Sample File for CDNUR:

Field details for CDNR:

AT (Tax liability on advances)

Sample File for AT:

Field details for CDNR:

ATADJ (Advance adjustments)

Sample File for ATADJ:

Field details for ATADJ:

EXEMPT (Supplies from Composition taxable person, Nil Rated, Exempte d, etc)

Sample File for ATADJ:

Field details for EXEMPT:

ITCR (Input tax Credit Reversal/Reclaim)

Sample File for ITCR:

Field details for EXEMPT:

HSNSUM (HSN Summary)

Sample File for HSNSUM:

Field details for HSNSUM:

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_V1.1xlsx file in the Return 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 invoic e Folder on your computer.

6. Click YES to proceed.

7. On successful import, a SUCCESS message is displayed.

8. Click the BACK 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 for Paste) on the keyboard to paste the data copied form 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 meggage 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 application 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 meggage 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.j son 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.
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 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:

  • Correctness of GSTIN of Suppliers (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

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.

7. Deleting the Data

To Delete the data from Offline tool, we have three options. These options are available for GSTR1, GSTR2, GSTR2A.

1. Delete single Record
2. Delete All data
3. Clear Section Data
4. 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.

 4. Warning message will appear on screen. Click YES to proceed.

6. 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 drop-down list.
2. Click DELETE SECTION DATA.

3. Waring 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.

8. 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 invoic e 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.

9. 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.

10. 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:

  • Modify Invoices Details
  • Add Invoices Details
  • 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.

11. 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.

12. 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:

  • Modify Invoices Details
  • Accept Invoices Details
  • Reject Invoices Details
  • 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.

  • Downloaded data may be exported using “Export to Excel” button provided in “Summary” page
  • The auto-populated invoice details will have the status of either “Submitted” or “Saved” in exported excel
  • Invoices will have Submitted status when the counterparty supplier has submitted its GSTR-1
  • When the status is Submitted, actions of Accept/Reject/Modify/Keep Pending can be selected from ‘Action’ column drop down
  • Invoices will have Saved Flag when the counterparty supplier has uploaded the invoice details but Not submitted its GSTR-1
  • When the status is Saved, the actions of Accept/Reject/Modify/Keep Pending should not be selected from ‘Action’ column drop down
  • Such invoices can only be added as missing invoices in GSTR 2 by selecting Add from
    ‘Action’ column drop down.
  • New invoices and other records can be added using Add from ‘Action’ column drop down
  • Action has to be mandatorily taken on all submitted invoices
  • It is mandatory to take same action on all rate wise details of an Invoice. Partial/different action for an invoice is not allowed
  • Invoices available with submitted status cannot be added by the taxpayer in his GSTR 2 as missing invoices
  • 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:

  • For Submitted invoices, You can take actions like ‘Accept’, ‘Reject’, ‘Modify’ and ‘Pending’.
  • For New records added, update the action is ‘Add’,
  • While adding new records, Columns Saved/Submitted and Invoice Action status should be left Blank.
  • Invoices added by the taxpayer can also be deleted in the Excel sheet. In this case, update the action as ‘Delete’.
  • 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.

13. 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 supplie s GSTR1A tile, click the PREPARE OFFLINE button.

7. Under the Download tab, click the GENERATE FILE 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:

  • Accept Invoice Details
  • Reject Invoices Details
  • 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”.

6. Once action is taken on all the invoices (Accept, Reject or Pending), click the VIEW SUMMARY button.

7. The Summary page is displayed, click the GENERATE FILE button.

8. The GST Compliant file generated by the Returns Offline tool (JSON format) is generated. Click the .json file link to download the file.

9. 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.

14. 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.
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.
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.

15. 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 self-invoices 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.

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