To help taxpayers file GST returns and forms easily, the
GSTN has introduced various
GST ‘Offline Tools’. The benefits of using these GST offline utility tools are:
- Taxpayers can download the tools for free.
- Key tasks like preparation of returns can be done offline without an active internet connection.
In this article, we will list down all the available ‘Offline Tools’/’Offline Utilities’ on the GSTN Portal and about GST offline tool download, GST offline utility tool, GST offline tools.
Matching Offline Tool
The Matching Offline Tool can be used to View GSTR-2B (Auto-drafted Input tax credit (ITC) statement) and match the GSTR-2B with the Purchase register.
The tool kit contains:
- 0.exe (Application)
- Purchase Register Excel Template
- Readme
- User Manual
- Change History
Tran-1 Offline Tools
● Tran-1 5(b) Statutory Form CSV template
In case the user has a large number of records in section 5(b) of Tran-1 (Transitional ITC/Stock Statement), he/she can use this template to fill in the details.
● Tran-1 6(a) Capital Goods - Central Tax Excel template
In case the user has a large number of records in section 6(a) of Tran-1(Transitional ITC/Stock Statement), he/she can use this template to fill in the details and generate the JSON file (for uploading).
● Tran-1 6(b) Capital Goods - State/UT Tax Excel template
In case the user has a large number of records in section 6(b) of Tran-1(Transitional ITC/Stock Statement), he/she can use this template to fill in the details and generate the JSON file (for uploading).
● Tran-1 7(a) Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock Excel template
In case the user has a large number of records in section 7(a) of Tran-1(Transitional ITC/Stock Statement), he/she can use this template to fill in the details and generate the JSON file (for uploading).
● Tran-1 7(b) Details of the inputs held in stock - Eligible Duties and taxes/VAT/[ET] Excel template
In case the user has a large number of records in section 7(b) of Tran-1(Transitional ITC/Stock Statement), he/she can use this template to fill in the details and generate the JSON file (for uploading).
● Tran-1 9(a) Details of Goods - Sent as Principal CSV template
In case the user has a large number of records in section 9(a) of Tran-1(Transitional ITC/Stock Statement), he/she can use this template to fill in the details.
● Tran-1 9(b) Details of Goods - Held in Stock CSV template
In case the user has a large number of records in section 9(b) of Tran-1(Transitional ITC/Stock Statement), he/she can use this template to fill in the details.
Tran-2 Offline Tools
-
Tran-2 Inputs held on stock(Central) Excel template
In case the user has a large number of records in section 4 of Tran-2, he/she can use this template to fill in the details and generate the JSON file (for uploading).
-
Tran-2 Credit on State Tax on the stock Excel template
In case the user has a large number of records in section 5 of Tran-2, he/she can use this template to fill in the details and generate the JSON file (for uploading).
ITC-01 Offline Tool
Taxpayers need to fill ITC-01 to declare the details for:
- Table 7 - Claim under section 18(1) (a) or section 18(1) (b) - Applicable for claim of input tax credit in case of new registration and voluntary registration
- Table 8 - Claim under section 18(1) (c) or section 18(1) (d) - Applicable for taxpayers opting out from Composition levy or when goods or services become taxable.
In case of a claim under section 18(1) (a) and (b), the GST registered person can claim credit of input tax on:
- Inputs held in stock
- Inputs contained in semi-finished or finished goods held in stock
In case of a claim under section 18(1) (c) & (d), in addition to the points mentioned above, a GST registered person can claim the credit on Capital goods as well.
This form can be prepared offline, as well. Once the ITC-01 is prepared using the offline tool, the users have to generate the output file in .JSON format. The .JSON file has to be then uploaded to the GST portal.
The downloaded (ITC-01 Offline Tool) zip file contains:
- ITC01 Excel
- ReadMe
- Release Note
ITC-03 Offline Tool
Taxpayers need to fill ITC-03 if:
- They have opted for composition scheme or
- The goods or services or both supplied by the taxpayer become wholly exempt, and they have availed Input Tax Credit (ITC).
While filing ITC-03, the following goods and their values need to be declared:
- Inputs held in stock
- Inputs contained in semi-finished and finished goods held in stock
- Capital goods held in stock.
This form can be prepared offline, as well. Once the ITC-03 is prepared using the offline tool, the users have to generate the output file in .JSON format. The .JSON file has to be then uploaded to the GST portal.
The downloaded (ITC-03 Offline Tool) zip file contains:
- ITC-03 Excel
- ReadMe
- Release Note
ITC-04 Offline Tool
A Manufacturer needs to declare the asked details in ITC-04 if:
- He/She is sending any goods (capital or input type) to a Job Worker
- The Job Worker sends back the goods to him/her (the manufacturer)
- The Job Worker sends goods to another Job Worker
- The Job Worker sends goods directly to the end customer from his business premises.
The offline tool helps the manufacturer to:
- Prepare ITC-04 offline (without Internet)
- Upload bulk invoices/other details on to the GST portal
- Edit the generated file using the import option.
Once the ITC-04 is prepared using the offline tool, the users have to generate the output file in .JSON format. The .JSON file has to be then uploaded to the GST portal.
The downloaded (ITC-04 Offline Tool) zip file contains:
- ITC-04 Excel
- ReadMe
- Release Note
GST ARA 01 - Application for Advance Ruling
The ‘Application Form for Advance Ruling’ can be filled offline.
Returns Offline Tool
This tool helps users to collate and upload the invoices and other data in offline mode. Currently, this tool is available only for GSTR-1 and GSTR-2 forms.
The tool kit contains:
- GST Offline tool (Application)
- Section Wise CSV files
- GSTR1 & GSTR2 Excel Workbook Template
- User Manual
- Readme
GSTR-3B Offline Utility Tool
GSTR-3B offline utility is an Excel-based tool. It is designed to help the taxpayers to prepare the GSTR-3B return offline.
GSTR-4 Offline Tool (Annual)
The Excel-based GSTR-4 offline utility is designed to help taxpayers prepare their annual GSTR-4 return offline.
GSTR-4 Offline Tool (Quarterly filing)
Users can use the GSTR-4 Offline utility (Excel macro) to prepare their GSTR-4 return offline.
The downloaded (GSTR-4 Offline Tool) zip file contains:
- GSTR_4_Offline_Utility (Excel Macro)
- FAQs and User Manual Returns Offline Tool_GSTR4
- Readme
- Release Notes
GSTR-6 Offline Tool With Amendments
With the GSTR-6 offline tool, users can record details of:
- Table 3 - ITC Received
- Table 5,8 - Distribution of ITC
- Table 6A - ITC received (B2BA)
- Table 6B - CDN
- Table - 6C CDNA and
- Table 9 - Amendment of distribution of ITC
The remaining details required for filing Form GSTR-6 (payment of late fee and filing) has to be completed on the GST portal.
That means, once the details mentioned above are filled in GSTR-6 offline, the users have to generate the output file in .JSON format. The .JSON file has to be then uploaded to the GST portal. Only after the due payment is made online, the Form GSTR-6 can be filed.
The downloaded (GSTR-6 Offline Tool) zip file contains:
- GSTR_6_Offline_Utility
- FAQs and Manual Returns Offline Tool_GSTR6
- Release Notes
GSTR-7 Offline Utility
The Excel-based GSTR-7 offline utility is designed to help taxpayers prepare their GSTR-7 return offline.
GSTR-8 Offline Tool
The Excel-based GSTR-8 offline utility is designed to help taxpayers prepare their GSTR-8 return offline.
GSTR-9 Offline Tool
The Excel-based GSTR-9 offline utility is designed to help taxpayers prepare their GSTR-9 return offline.
GSTR-9A Offline Tool
The Excel-based GSTR-9A offline utility is designed to help taxpayers prepare their GSTR-9A return offline.
GSTR-9C Offline Tool
The Excel-based GSTR-9C offline utility is designed to help taxpayers prepare their GSTR-9C return offline.
The downloaded (GSTR-9C Offline Tool) zip file contains:
- GSTR_9C_Offline_Utility (Excel Macro)
- Release Notes
GSTR-10 Offline Tool
The Excel-based GSTR-10 offline utility is designed to help taxpayers prepare their GSTR-10 return offline.
GSTR-11 Offline Tool
The GSTR-11 offline tool is an Excel-based tool designed to help taxpayers prepare their GSTR-11 statement offline.
Taxpayers can add the following details in the offline tool:
- Table 3A - Invoices received
- Table 3B - Debit Notes/Credit Notes received
Once the details in GSTR-11 are added using the offline tool, the users have to generate the output file in .JSON format. The .JSON file has to be then uploaded to the GST portal.
