FAQs and User Manual – Returns Offline Tool


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Returns Offline Tool
FAQs and User Manual – Returns Offline Tool Goods and Services Tax Network

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Table of Contents

Returns Offline Tool

FAQs of Returns Offline Tool.....................................................................................................................4 1. About Returns Offline Tool.....................................................................................................................4 2. Downloading Returns Offline Tool.....................................................................................................6 3. Using Returns Offline Tool.....................................................................................................................8 4. Using Excel Template for importing data in Offline tool...................................................11 5. Importing Excel in Returns Offline tool........................................................................................13 6. Using CSV File Template.......................................................................................................................15 7. Copy and Paste using the Excel.......................................................................................................16 8. Generating JSON File by using Returns offline tool............................................................17 9. Uploading JSON File on GST Portal...............................................................................................18 10. Generation of Error File and correction of errors...............................................................20 11. Preparing Json file by GST Practitioner...................................................................................22 12. Preparing IFF (Invoice Furnishing Facility) using Offline tool....................................23 Manual > Returns Offline Tool.................................................................................................................25
(I) Returns Offline Tool: An Overview.........................................................................................25 (II) Returns Offline tool – Flow Chart...........................................................................................26 A. Downloading the latest Returns Offline Tool...................................................................27 B. Installation of the Returns Offline Tool................................................................................30 C. Creating My Masters........................................................................................................................35 D. Upload Invoice Data (FORM GSTR-1/ IFF) using the Returns Offline Tool...40 D.1 Option 1: Manual Entry of Invoice Data in the tool....................................................43 D.2 Option 2: Import full Excel Workbook consisting of multiple sheets in the Tool...................................................................................................................................................................48
2.1 B2B, SEZ, DE (4A, 4B, 6A, 6C)......................................................................................................50
2.2 Amended B2B (B2BA)...............................................................................................................51
2.3 B2CL (B2C Large).......................................................................................................................52
2.4 Amended B2C Large (B2CLA).................................................................................................53
2.5 B2CS (B2C Small).......................................................................................................................54
2.6 Amended B2C Small (B2CSA):...............................................................................................55
2.7 CDNR (Credit/ Debit Note)........................................................................................................56

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Returns Offline Tool
2.8 Amended Credit/Debit Note (CDNRA)...................................................................................57
2.9 CDNUR (Credit/ Debit Notes/Refund voucher for Unregistered person).....................58
2.10 Amended Credit/ Debit Note for Unregistered person (CDNURA)..............................58
2.11 EXP (Export)...............................................................................................................................59
2.12 Amended Export (EXPA)........................................................................................................60 2.13 AT (Liability on Advances on Services)………………………………………………….61
2.14 Amended Tax Liability on advances Export (ATA)...................................................61
2.15 ATADJ (Advance Adjustments)..................................................................................62
2.16 Amended Advance on Services Adjustments (ATADJA)..............................................62
2.17 EXEMP (Nil Rated, Exempted and Non GST supplies)...................................................63 2.18 HSN (HSN Summary)...............................................................................................................64
2.19 DOCS (List of Documents issued).......................................................................................65
D.3 Option 3: Copy Data from Excel Workbook and Paste in the Tool..................71 D.4 Option 4: Import the CSV file in the Tool..........................................................................76 E. Generating JSON File to Upload on GST Portal.............................................................82 F. Uploading Generated JSON on GST Portal........................................................................84 G. Downloading Error File of FORM GSTR-1/ IFF and Opening it in the Tool...89 H. Downloading FORM GSTR-1/ IFF Return File and Opening it in the Tool (if needed)…………………………………………………………………………………………………….97 H.1 Modify Invoices Details.............................................................................................................103 H.2 Add Invoices Details...................................................................................................................105 HG.3 Delete Invoices Details...........................................................................................................107 I. Downloading Form GSTR 2A File and Opening it in the Tool (if required)…110 J. Troubleshooting Common Errors Encountered...........................................................115

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Returns Offline Tool

FAQs of Returns Offline Tool
1. About Returns Offline Tool 2. Downloading Returns Offline Tool 3. Using Returns Offline Tool 4. Using Excel Template for importing data in Offline tool 5. Importing Excel in Returns Offline tool 6. Using CSV File Template 7. Copy and Paste using the Excel 8. Generating JSON File by using Returns offline tool 9. Uploading JSON File on GST Portal 10. Generation of Error File and correction of errors 11. Preparing Json file by GST Practitioner 12. Preparing IFF (Invoice Furnishing Facility) using Offline tool
1. About Returns Offline Tool
1. What is Returns Offline Tool?
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 huge cost implication. Therefore, to facilitate the upload of invoices in bulk, a Returns Offline tool has been provided for preparing Returns (Form GSTR-1/IFF), 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. This tool can also be used to download and view data in your Form GSTR-2A, auto-populated on basis of returns furnished by your suppliers in their respective Form GSTR.

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

Returns 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 FORM GSTR-1/ IFF, by either using DSC or EVC. You can also sign/ submit DSC or EVC by logging into the GST Portal www.gst.gov.in. Note:
• Click here to know more about Form GSTR-1 online filing. • Click here to know more about Furnishing Documents in Invoice Furnishing Facility (IFF)
through online mode.
3. Is the Offline tool mobile compatible?

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

4. 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.

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Returns Offline Tool
2. Downloading Returns Offline Tool
5. 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 or above. It is highly recommended that Internet Explorer 10+ is installed on your system. Note: One can launch the GST Offline tool by double clicking on the Returns Offline tool icon on the Desktop.
6. How can I download and install the Returns Offline tool in my system from the GST Portal?
1. Go to the GST Portal www.gst.gov.in. 2. Go to Downloads > Offline tools > Returns Offline tool > Download button. 3. 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 below.
• GST Offline tool.exe file for the Returns Offline tool need to be installed in the local machine (your computer)
• Section_wise_CSV_files folder which contains .csv file (to upload invoice data entered in the respective files, of all sections, one-by-one for respective tables) Note: CSV file contains some sample data which has been provided for reference purpose only. Sample Data must be deleted before filling the actual data in the template.
• FORM GSTR-1_Excel_Workbook_Template.xlsx file (to import invoice data entered in the respective worksheets, of 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 detailing out the guidance for taxpayers
to use Returns Offline 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 save 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 shortcut icon of the Offline tool with name GST Offline tool will appear on the desktop.

The Offline tool icon will appear as shown below:

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Returns Offline Tool
6. A free Excel based Returns Offline tool along with the excel workbook template of FORM GSTR-1/ IFF can be downloaded from the GST Portal (https://www.gst.gov.in/download/returns) and these can be used to prepare FORM GSTR-1/ IFF, in offline mode without internet connectivity. You can fill the invoice details in the Returns Offline tool manually or use sample templates.
Important Note: • In case, User un-installs the Tool and re-installs the Tool, they must ensure that they are using the latest version of the tool (which can be downloaded from GST Portal). They must also delete the previous version of the tool and then re-install the new tool at the same location. In such a case, where previous version of the tool is uninstalled, the data saved in previous version of the tool, will also be deleted. • In case, User re-installs the Tool on different location, they have to restart the system, so that Tool refers to the new location. If user doesn’t restart the system, Returns Offline tool will refer to the old path, where the earlier version of the tool was installed and they will not be able to open the new Returns Offline tool, using the latest path of the tool.

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3. Using Returns Offline Tool 7. Can I prepare quarterly return GSTR-1 or IFF using offline tool?

Returns Offline Tool

Yes, you can prepare quarterly FORM GSTR-1 or IFF using the Offline tool. You need 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 to GST Portal.
8. What options are available for the taxpayer to fill Invoice data in 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
9. Do I need to generate invoices on computer for preparing the excel sheet?

No, you can prepare FORM GSTR-1/ IFF in case of handwritten invoices also, by either 1. Entering the required details of handwritten invoices in the excel workbook template and then importing them in the Returns Offline tool to prepare the JSON file or 2. Enter the details directly in the Returns Offline tool to prepare the FORM GSTR-1 /IFF file in JSON format.
10. Will the offline tool provide appropriate error messages or alerts in case of wrong data entry?

Yes. The Offline tool will provide appropriate error messages or alerts in case of wrong data entry or in case the mandatory field is not filled in.
11. 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. In the Returns Offline tool all the mandatory fields are marked with asterisk “*”.
12. How can I update my invoices in the Offline tool?

The invoice details in the Returns offline tool gets updated, if the same invoice details are again entered in the excel workbook template and imported in the Returns Offline tool. Invoices can

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Returns Offline Tool

also be updated directly in the offline tool, if the excel workbook data is already imported in the Returns offline tool.
13. Can I use the Offline tool to upload only the invoice details of supplies made to registered taxpayers?

Yes. The taxpayer can enter the details only of the invoices of supplies to registered taxpayers in the B2B, SEZ, DE (4A, 4B, 6A, 6C) worksheet of excel workbook template and by importing it in the Returns Offline tool or enter directly in the b2b section of the offline tool, generate a JSON file and then upload it to the GST Portal.
14. 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/ IFF.
15. How can I upload the invoice data on the GST Portal using the Returns Offline tool?

After generating the return file in JSON format through Returns Offline tool, login to the www.gst.gov.in URL for uploading the invoices. Navigate to Services > Returns > Returns Dashboard > PREPARE OFFLINE option. Note: Ensure that you are connected to the Internet to upload the JSON file to the GST Portal.
16. How many maximum number of invoices can be uploaded through Returns Offline tool in one go?

You can add up to 19,000 line items comprising of all the different sections like B2B, SEZ, DE (4A, 4B, 6A, 6C) 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 must 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.
17. I see differences in summary displayed in the Offline tool and that on the GST portal, after upload of JSON file. What could be the reasons?

Differences in summary displayed in the Offline tool and that on the GST portal, after upload of JSON file, could be because of following reasons:
• Correctness of GSTIN of Buyers (whether GSTIN is active or not) is checked. If GSTIN is not active, then invoices will be rejected on uploading of JSON on the portal.

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Returns Offline Tool
• Duplicate invoice number is checked, with respect to data uploaded earlier on the portal by the taxpayer. As the data uploaded later, in certain circumstances will overwrite the earlier data, as available on the Portal.
Discrepancy may also arise if the summary in the tiles on FORM GSTR-1/ IFF are not updated. One has to click “Generate FORM GSTR-1/ IFF Summary” button at the bottom left part of FORM GSTR-1/ IFF page, to update the summary.
18. I have uploaded 100 invoices but only 85 invoices are visible on the GST Portal. Why?
It means that the remaining 15 invoices have been rejected due to validation failure at the GST Portal. Error log for same will be created & the error file can be downloaded from GST Portal, in a JSON file format and the same can be opened using the tool. After rectifying the errors and generating the JSON, invoices can be submitted again.
19. 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.

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FAQs and User Manual – Returns Offline Tool