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GST Offline Utilities and Offline Return Filing

GST Offline Utilities and Offline Returns Filing

GST Offline Utilities

GST Offline Utilities :The basic features of the returns mechanism in GST include electronic filing of returns, uploading of invoice level information and auto-population of information relating to Input Tax Credit (ITC) from returns of supplier to that of recipient, invoice-level information matching and auto reversal of Input Tax Credit in case of mismatch. The returns mechanism is designed to assist the taxpayer to file returns and avail ITC.

GST Offline Utilities and Offline Returns Filing

GST Offline Utilities and Offline Returns Filing

Under GST, a regular taxpayer needs to furnish monthly returns and one annual return. There are separate returns for a taxpayer registered under the composition scheme, nonresident taxpayer, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/ TCS) and a person granted Unique Identification Number. It is important to note that a taxpayer is NOT required to file all types of returns. In fact, taxpayers are required to file returns depending on the activities they undertake.

GST Offline Utilities and Offline Return Filing
  • Goods and Services Tax
  • Invoice & other  data  upload for creation of GSTR 1
  • Data can be uploaded/entered to the offline tool in four ways
  • Download and Install the GST Offline Utility tool on my system from the GST Portal
  • Download Printable GST Filing Date Chart
  •  GST Billing Rules
  • GST HSN Code with Rate
  • GST HSN Code with Rate 
  • GST Delivery Challan

GST Offline Utilities

All the returns are to be filed online. Returns can be filed using any of the following methods:

1. GSTN portal ( )

2. Offline utilities provided by GSTN

3. GST Suvidha Providers (GSPs) – If you are already using the services of ERP providers such as Tally, SAP, Oracle etc., there is a high likelihood that these ERP providers would provide inbuilt solutions in the existing ERP systems

GST Offline Utilities

GSPs were appointed to make the compliance task easy for the assessee and they still hold the relevance. Through GSTN offline utility you will be able to upload the sales data but some other features which GSPs will be providing might not be available in GSTN utility initially or even in future.

Say, for example, GSTR2 will be auto-populated on the basis of data furnished by the supplier in GSTR1 and any mismatch would have to be rectified. In case a person is using GSP service he can side by side upload his purchase data also, so that action to be taken in case of the mismatched invoice can be taken through GSP system with fewer efforts. GSP system will highlight that data from particular invoice which doesn’t match with the counterparty data Whereas in the case of GSTN offline utility every mismatched invoice will be required to be reviewed in full.

Goods and Services Network (GSTN) has unveiled a simple excel based template that will facilitate the taxpayers in preparing and filing their monthly returns with maximum ease and minimal cost.

GST Offline Utilities

The excel template is a part of GST Council’s approach to make tax compliance highly easy and convenient for taxpayers and also reduce the time of compliance to improve ease of doing business. This excel workbook template can be freely downloaded from the GST Common portal (, and can be used by taxpayers to collate all invoice related data on a regular basis.

The Excel format can be used by businesses to start maintaining their data. The taxpayer can prepare the details of his outward supply on weekly or any other suitable regular interval which can then be uploaded on GST portal on or before the 10th of subsequent month. The GSTR1 excel template workbook can be used to prepare the data for GSTR 1 return without connecting to internet in offline mode. This also benefits taxpayers in remote areas where Internet connectivity might not be good.

The template comprises of eight worksheets. Summary of key values in each worksheet has been provided at the top to help taxpayers easily reconcile the data entered in the worksheets with that recorded in his accounting system/books to accurately prepare the return. Based on data entered in the Excel sheet, offline tool will prepare a file which will have to be uploaded by the taxpayer on GST Portal to create GSTR-1. Only while uploading the file on the GST portal, Internet connectivity will be required.

GST Offline Utilities

Goods and Services Tax

Invoice & other  data  upload for creation of GSTR 1

Introduction to Excel based template for data upload in Java offline  tool

The Offline tool comes bundled with MS Excel Template and a java  tool. This Excel workbook template has 11 data entry worksheets, 1 master sheet and 1 Help Instruction sheet i.e. total 13 worksheets. The 11 data entry worksheets are named: b2b, b2cl, b2cs, cdnr, cdnur exp, at, atadj, exemp, hsn and doc in which day-to-day business transaction required to be reported in GSTR 1 can be recorded or entered by the taxpayers.  At desired interval, the data entered in the MS-Excel worksheet can be uploaded on the GST Portal using the java offline tool which will import the data from excel workbook and convert the same into a Json file which is understood by GST portal. (

 It  has been designed to enable taxpayers to prepare GSTR 1  in  offline mode (without Internet). It can also be used to carry out bulk upload of invoice/other details to GST portal.

The appearance and functionalities of the Offline  tool screens are similar to that  of the returns filing  screens on the GST Portal.

Approximately 19,000 line items can be uploaded in one go using the java tool. In case a taxpayer has more invoice data, he can use the tool multiple times to upload the invoice data.

GST Offline Utilities

Data can be uploaded/entered to the offline tool in four ways:

1.  Importing the entire excel workbook to the java  tool where data in all sections (worksheets) of the excel file will be imported in the tool in one go.

2.  Line by line  data entry  by return preparer on the java offline tool.

3.  Copy from the  excel  worksheets from the top row  including the summary and  header  and pasting it in the designated box in the import screen of the  java offline tool.  Precaution: All the columns including headers should be in the same format  and have the same header as of the java offline tool.

4. Section by section of a particular return – using a .CSV file as per the format given along with the java tool. Many accounting software packages generate .CSV file in the specified format and the same can be imported in the tool.

Other features like data check for errors before uploading etc. will also be provided by many GSPs.

So like this GSP will be providing many additional features which can be useful for the taxpayer. However, you can comfortably use GSTN offline utility also if the number of invoices to be uploaded is less.

GST Offline Utilities

Download and Install the GST Offline Utility tool on my system from the GST Portal

  1. Login to the beta testing Portal and download Offline Utility.

2. Go to Downloads > Offline Utilities > Returns Offline Utility > Download button.

3. Unzip the downloaded Zip file which contain offline-utility.exe setup file, Sample_files folder, Readme.txt and User Manual

• offline-utility.exe setup file for the Offline Utility to be installed in the local machine (your computer).

• Sample_files folder which contains the excel template with some sample data which can be edited as per your requirements for importing data in the Offline Utility.

• A document “Readme.txt” explaining in detail the prerequisites (system and software requirements of the computer in which the Offline Utility is to be installed) for successful working of the Offline Utility.

Note: Ensure that the system requirements are met including the disk space of 50 MB.

• Invoice Upload Offline Utility User Manual to view the detailed steps and screenshots to upload the invoices through the Offline Utility.

4. Install the Offline Utility by double clicking the Offline Utility.exe set up file and browse the location where you want to store the Offline Utility files.

Note: Avoid installing the utility in the same location where you have saved the zipped files.

5. In the device Home Page, GST Offline Utility Logo (National Emblem) & Name of the app will appear.

6. Fill the invoice details in the Offline Utility manually or use sample templates.

The GST Offline Utility Logo will appear as shown below:


Important Note: – In case, User un-installs the utility and again re-installs the utility, he should re-install at the same location. In case, User re-installs the Utility on different location he has to restart the system so that utility refers to new location. If user will not restart the system offline utility tool will refer the old path and will not open the project.

GST Offline Utilities

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

• Option 1: Manual Entry of Invoice Data

• Option 2: Copy and Paste from Excel Workbook

• Option 3: Import full Excel Workbook consisting of multiple sheets

• Option 4: Import the csv file

GST Offline Utilities

  • Read the Invoice Upload Offline Utility.pdf for detailed steps.
  • After generating the return file in json format through Offline Utility, login to the URL for uploading the invoices.
  • Ensure that you are connected to the Internet to upload the invoices.
  • After preparing return & once json file is generated, you need to login to the URL for which you need to have the Internet connection.
  • GST Portal doesn’t allow json file to be uploaded with file size more than 5 MB. Delete some 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.
  • Right click on the file and click on Properties. You can see the size of the generated json file.
  • You can add up to 19000 line items comprising of all the different sections like b2b and b2c (large) in an offline mode. This implies that there are several line items in an invoice, the number of invoices would be much less than 19000. You can upload them in one go on the portal using the Internet.

In case you have more invoice data, you can use the tool multiple times to generate the json file to upload the invoice data.Filling of all sections is not mandatory. You can use the excel to enter data for selective sections also. Remaining sections can be kept as blank and the Offline Utility will take care of those sections.You can check the status of the uploaded invoice details on the Portal once json file is uploaded post login. You can check the details of the invoices uploaded after 15-20 minutes in the GSTR-1 summary.

GST Offline Utilities

For current beta testing, user can upload the data but cannot check the details of the rejected invoices. This facility will be available in future. Generally the invoices gets rejected due to following reasons:

a. Date is not in following format : DD/MM/YYYY or DD-MM-YYYY

b. Date of invoice is after the date of Tax Period

c. Receiver GSTIN is same as of Supplier

d. No Invoice exists against corresponding Credit/debit note in case of Supplies to Registered Taxpayers or Interstate Large Customers

e. Shipping bill date is prior to date of invoice.

GST Offline Utilities

GST – Set for roll out from 2017.

  • GST will have a significant impact on every business enterprise irrespective of size and sector.
  • Conceptually it is replica of existing VAT Law but procedurally much different.
  • Technology is going to play an important role in its Implementation.
  • Preparedness across ALL levels is of paramount importance

GST Offline Utilities

Check here for more GST Offline Utilities – Click

Check here to Download Printable GST Filing Date Chart :

1.Download Printable GST Filing Date Chart PDFCHECK HERE
2.Download Printable GST Filing Date Chart EXCELCHECK HERE

Check here to know more on GST and to download GST Billing Rules :

1.Invoicing Under GST CHECK HERE
2.Invoicing Under GST RulesCHECK HERE

Check here to know more on GST HSN Code with Rate :

1.GST Rate ScheduleCHECK HERE
2.GST Rate by GST CouncilCHECK HERE
3.GST HSN Codes EnrollnmentCHECK HERE

Check here to know more on GST HSN CODE in Excel Format :

1.GST HSN Code list in Excel FormatCHECK HERE
2.GST Rate List with HSN Code – All Items ListCHECK HERE
3.GST Invoice Format PDFCHECK HERE
4.GST Invoice Format ExcelCHECK HERE

HSN Code List for GST in Word

6. Item Wise GST Rates Decided on 18th June 2017 on Certain ServicesCHECK HERE

Check here to know more on GST Delivery Challan :

1.GST Delivery Challan Excel format 1CHECK HERE
2.GST Delivery Challan Excel format 2CHECK HERE
3.GST Delivery Challan PDF formatCHECK HERE

GST Offline Utilities and Offline Returns Filing:

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