Complete Guide to File GSTR-6 with Offline Tool

1. FAQs on GSTR6 Offline Tool.

Q1. Can I file complete Form GSTR-6 using Offline Utility?

No. Filing of Form GSTR-6 can take place only online on the GST Portal.

Using Offline Utility, you will be able to prepare details of Table 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC (in offline mode) but remaining activities for filing Form GSTR-6, like payment of late fee and filing is to be completed on portal only.

Once you have uploaded these details using the json file on the GST Portal, you may proceed to file the Form GSTR 6. Liabilities relating to late fee, if any will be computed then. Only after making payment, Form GSTR 6 can be filed.

Q2. What are the features of GSTR-6 Offline Utility?

The Key Features of GSTR-6 Offline Utility are:

  • The GSTR-6 details of Table 3.B2B, 6B CDN, 6A ITC received (B2BA), 6C CDNA, 5,8 Distribution of ITC and 9 Amendment of distribution of ITC can be prepared offline, with no connection to Internet.
  • Most of the data entry and business validations are in built in the offline utility, reducing errors upon upload to GST Portal.

Q3. From where can I download and use the GSTR-6 Offline Utility in my system?

To download and open the GSTR-6 Offline Utility in your system from the GST Portal, perform following steps:

1. Access the GST Portal: www.gst.gov.in.
2. Go to Downloads > Offline Tools > GSTR6 Offline Tool With Amendments option and click on it.
3. Unzip the downloaded Zip file which contain GSTR-6_With Amendment excel sheet.
4. Open the GSTR-6_With Amendment.xls excel sheet by double clicking on it.
5. Read the ‘Read Me’ instructions on excel sheet and then fill the worksheet accordingly.

Note: Always use latest version of offline utility to upload details on GST Portal.

Q4. Do I need to login to GST Portal to download the GSTR-6 Offline Utility?

No. You can download GSTR-6 Offline Utility under ‘Downloads’ section without logging in to the GST Portal.

Q5. Do I need to login to GST Portal to upload the generated JSON file using GSTR-6 Offline Utility?

Yes. You must login in to the GST Portal to upload the JSON file generated using GSTR-6 Offline Utility.

Q6. What are the basic system requirements/ configurations required to use GSTR-6 Offline Tool?

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

Q7. Is Offline utility mobile compatible?

As of now GSTR-6 Offline utility cannot be used on mobile. It can only be used on desktop/laptops.

Q8. How many worksheet-tabs are there in GSTR-6 Offline Utility?

There are 8 worksheet-tabs in GSTR-6 Offline Utility. These are:

1. Read Me
2. Home
3. 3.B2B
4. 6B CDN
5. 6A. ITC received (B2BA)
6. 6C. CDNA
7. 5,8 Distribution of ITC
8. 9. Amendment of Distribution of ITC

Q9. What is the use of Read Me worksheet-tab?

The Read Me tab/sheet contains Introduction and help instructions for you to read and use them to fill data in GSTR-6 Offline Utility easily.

Q10. What is the use of Home worksheet-tab?

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

1. Enter mandatory details— GSTIN, Financial Year and Tax Period—without which you will not be able to validate the data which you entered in Tables and also you can’t import the json file into the offline utility.

2. Generate JSON file, for upload of GSTR-6 return details prepared offline on GST portal, using Generate JSON File to upload button

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

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

5. Import and open Data File downloaded from GST portal using Open Downloaded GSTR-6 JSON File button.

Q11. What is the use of 3.B2B worksheet-tab?

The 3.B2B sheet contains details of Inward supplies received from the registered Supplier (Form GSTR-1/5).

Q12. What is the use of 6B CDN worksheet-tab?

The 6B CDN sheet contains details of Debit and Credit notes received from supplier (Form GSTR-1/5).

Q13. What is the use of 6A. ITC received (B2BA) worksheet-tab?

The 6A. ITC received (B2BA) sheet contains details of amendment of Inward supplies received from the registered Supplier (Form GSTR-1/5). If you want to amend any details which you uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records.

Q14. What is the use of 6C. CDNA worksheet-tab?

The 6C.CDNA sheet contains details of amendment of Debit and Credit notes. If you want to amend any details which you uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records

Q15. What is the use of 5, 8 Distribution of ITC worksheet-tab?

The 5, 8 Distribution of ITC sheet contains details of distribution of ITC through invoices and credit notes.

Q16. What is the use of 9. Amend of Distribution of ITC worksheet-tab?

The 9. Amend of Distribution of ITC sheet contains details of amendment of distribution of ITC through invoices and credit notes. If you want to amend any details which you have uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records.

Q17. What is ‘Generate JSON File to Upload’ button for in excel?

‘Generate JSON File to Upload’ button is used to create the data file (in .JSON format) based on the details uploaded in various tables. The data file will be uploaded in the online GST portal for further processing of GSTR-6. Offline utility shall not allow you to generate the json file if there is any errors in any sheet.

Q18. Is it possible to upload JSON as many times on GST Portal?

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

Q19. What is use of ‘Open Downloaded GSTR-6 Error JSON Files’ button in excel

‘Open Downloaded GSTR-6 Error JSON Files’ button is used to import the data file or the error file, downloaded from the online portal (in. json format) and open it in offline tool for modification. Error messages will be displayed in the ‘GST portal validation errors’ column. Error file will be generated by the system only for records which are processed with error.

Q20. Can I generate the json file from the offline utility without entering any details in any sheet?

No. You can’t generate the nil json file.

Q21. What is Home button?

On click of ‘Home’, offline utility navigates to the Home sheet

Q22. What is Validate button?

After entering the data in each sheet, you should click on ‘Validate’ button to validate the records. If there are any errors then those errors shall be displayed in ‘Sheet validation errors’ column. You can’t generate the json file without correcting those records.

Q23. Can the offline utility populate name of the taxpayer based on GSTIN?

No, the offline utility cannot populate name of the taxpayer based on GSTIN, as database will not be there to fetch the details of the taxpayer in Excel/offline utility.

Q24. How many rows can be entered in one sheet in the offline utility?

You can enter maximum 10,000 rows in each sheet.

Q25. I have mistakenly entered rows with the same GSTIN. Should I use the

“Delete” option from the dropdown of “Action” column to delete these rows?

No, delete the incorrect data in the utility manually using the “Delete” button of your keyboard.

Ignore the Delete option when preparing GSTR-6 for the first time upload for that period.

Note: Add and Delete options of the “Action” columns are meant for adding or deleting data on the GST portal. This option may be used for subsequent uploads and use it only to delete those particular rows which you want to delete from the already-uploaded data on the portal.

Q26. Can I enter negative or decimal amounts in the offline utility?

No, you cannot enter any negative value in the utility. But, you will be able to enter decimal values.

All decimal values would be rounded off to two decimal places.

Q27. Can the offline utility validate all details entered in the excel/offline utility?

No, the offline utility will not be able to validate all the details as it would have no connection with GST portal at the time of data entry. Only limited validations would be available in the offline utility tool, namely: GSTIN structure format, computation of tax amount and duplicates entries, if any.

Q28. After clicking “Validate Sheet” button, I can see cells highlighted in red and “Sheet Validation” column only shows “Error in row”. Where is the error description?

Point your mouse-cursor on each of the red-highlighted cells to read the error description of each cell. A yellow description box will appear. Correct the errors as mentioned in the description box. Alternatively, click Review > Show All Comments link in the ribbon-tab of the excel to view the comments for fields with errors.

Q29. When will I be able to validate all details entered in the excel/offline utility?

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

Q30. Does the downloaded Error JSON File contain all the entries I have uploaded on the GST Portal?

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

Q31. I’ve uploaded GSTR-6 JSON File and it was processed without error. Do I need to download the generated file?

No, it is not necessary for you to download the GSTR-6 JSON File processed without error. You need to download it only if you want to update, add or delete the details added previously. You can download the uploaded file if so required by you.

Q32. What is the relevance of “Add” button under Action column?

If you select “Add” under Action column, GST Portal will treat invoice from that row as new data and will add in database. In case, the invoice is already present, then it will replace the existing invoice with the latest added details.

Q.33. What is the relevance of “Delete” button under Action column?

If you select “Delete” under Action column, invoice from that row will be deleted from database after upload on the GST Portal. In case, the invoice is not present, there will be no action and no invoices will get deleted on the GST Portal.

Q34. How can I download the records successfully processed on GST Portal?

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

Q35. I am uploading GSTR-6 JSON File again, after making changes. What will happen to details of the previous upload?

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

Q36. Is there a list of key Dos and Don’ts we need to keep in mind while making entries in the utility?

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

For more FAQs related to Form GSTR-6 and Online filing of Form GSTR-6 on the GST Portal, please refer to
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR-6.htm

2. GSTR6 Offline Tool: An Overview

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

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

  • GSTR-6 – Invoice Details (3–Input tax credit received for distribution) – B2B
  • GSTR-6 – Credit/Debit note Details (6B-Debit Notes/ Credit Notes) – CDN
  • GSTR-6 –Amendments to invoice Details (6A-Amendment of Information furnished in earlier returns in Table3) – B2BA
  • GSTR-6 – Amendments to Credit/Debit note details (6C-Amendment of Debit Notes/Credit Notes Received) – CDNA
  • GSTR-6 – Distribution of ITC (5, 8-Distribution of input tax credit (ISD invoices and ISD Credit Notes))
  • GSTR-6 – Redistribution of ITC (9-Redistribution of ITC distributed in earlier returns)

3. Downloading GSTR6 Offline Tool and Uploading GSTR6 details

4. Downloading the GSTR6 Offline Tool

Downloading the GSTR6 Offline Tool is a one-time activity, however, it may require an update in future if the tool is updated at the GST Portal. Please check the version of the offline tool used by you with the one available for download on the GST Portal at regular intervals.

To download and install the GSTR6 Offline Tool to prepare the GSTR6 return offline, perform the following steps:

You can download the GSTR6 Offline Tool from the Portal without login to the GST Portal.

1. Access the https://www.gst.gov.in/ URL.
2. The GST Home page is displayed. Click the Downloads > Offline tools > GSTR6 Offline Tool.

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

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

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

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

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

b. Window PowerShell opens.

c. Provide the command in below format and enter.
Command: Get-FileHash <<FileUrl>> Algorithm <<SHA256>>
e.g. Get-FileHash C:\Users\bir_parkash\Downloads\GSTR_6_Offline_Utility.zip -Algorithm SHA256

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

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

5. Installation of the GSTR6 Offline Tool

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

Unzip the downloaded files and extract the files from the downloaded zip folder GSTR_6_Offline_Util i ty folder. Zip folder consists of the GSTR6 WithoutAmendments file as shown in the screenshot below.

1. Double click the GSTR-6_WithAmendment_20180925_v3.4.
2. Click the Enable Editing button in the excel sheet.

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

6. Prepare GSTR6 Return through Offline Tool

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

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

B. Validate the details entered using ‘Validate Sheet’ button.

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

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

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

F. Preview Form GSTR-6 on the GST Portal

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

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

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

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

2. If you click No, GSTR6 excel based offline will open with no saved data.
3. If you click on yes, GSTR6 excel based offline will open with data saved in last session. In case, you want to discard earlier saved changes and start a fresh, click Yes.
4. Click Read Me tab. Read Me tab provides the Introduction to Excel Based GSTR6 Offline Tool in brief.

5. Once you read details in Read Me tab, move to next tab Home.
6. In the GSTIN field, enter the GSTIN.
7. In the Financial Year and Tax Period field, enter the Financial Year and Tax Period from the drop-down list.

8. Add the details in sheet which is applicable.

B. Add and Validate Details Entered using Validate Sheet Button

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

(i) Table 3.B2B

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

(ii) Table 6B CDN

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

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

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

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

(iv) Table 6C. CDNA

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

(v) Table 5, 8 Distribution of ITC

(vi) Table 9. Amend of Distribution of ITC

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

3. Once all details are entered in the worksheet, click the Validate Sheet button to validate the GSTR6 worksheet.
Note: Each sheet needs to be validated separately.

In case of successful validation:

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

In case of unsuccessful validation:

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

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

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

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

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

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

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

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

C. Generate JSON using Generate File button

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

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

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

3. Browse the location to save the JSON (.json) file on your system. Click the Save button. Note: Do not change the extension of the file. Retain it as .json format.

4. A confirmation message is displayed. Click Ok.

D. Upload Generated JSON on GST Portal

1. Access the https://gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Returns > Returns Dashboard command.
3. The File Returns page is displayed. In the Financial Year drop-down list, select the financial year for which the return has to be uploaded.
4. In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded.
5. Click the SEARCH button.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

7. The Unzipped folder contains JSON file.

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

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

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

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

12. Modify the details as per requirement in all the worksheets.
13. Correct the errors as mentioned in the column “GST Portal Validation Errors” in each sheet.

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

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

16. After each sheet is successfully validated, click the Get Summary button in Home sheet to update the summary on Home tab.
17. Summary is displayed for all the sections.

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

18. Click on ‘Generate JSON File to upload’ to generate JSON(.json) file for upload of GSTR6 Return details prepared offline on GST Portal.
19. Follow steps mentioned in GSTR6 JSON upload on GST Portal section to file GSTR6.

F. Preview Form GSTR-6 on the GST Portal

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

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

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command. Alternatively, you can also click the Returns Dashboard link on the Dashboard.

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

6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the GSTR6 tile, click the PREPARE ONLINE button.

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

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

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

10. The PDF is downloaded.

For knowing how to proceed to file and file the GSTR 6 Return online, please follow the steps mentioned in the following hyperlink:
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR-6.htm

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

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

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command. Alternatively, you can also click the Returns Dashboard link on the Dashboard.

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

6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the GSTR6 tile, click the PREPARE OFFLINE button.

7. Select Download Tab.

8. Click on GENERATE JSON FILE TO DOWNLOAD Button.

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

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

11. You will get the downloaded file.

12. Open in Folder.

13. Extract the file.

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

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

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

17. Modify the details as per requirement in the sheets.
18. After making the modifications, click the Validate Sheet button to validate the sheets.

19. After each section is successfully validated, click the Get Summary button to update the summary on Home tab.
20. Summary is displayed for all the sections. Thereafter follow steps mentioned in the following hyperlinks: Generate JSON File to upload and Upload the generated JSON File on GST Portal.

Categories FAQ, GST

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