GST Offline Tools

Taxpayers can download this Returns Offline Tool and use it to prepare GST Returns. Taxpayers can use the GSTR-01 (GST Returns-01) form. There are no charges for the download of the returns offline tools. The contents of the GST Returns Offline Toolkit are,

• User manual
• GST Offline Tool Application
• GSTR 1 and GSTR 2 Excel Workbook Template
• Section-wise CSV format files

The versions that support the GST Returns Offline Tools are Windows 7 and above (Mac OS and Linux are not supported).

The software required for this tool are,

• Microsoft Excel (2007 or newer)
• Suitable browser (Internet Explorer, Google Chrome or Mozilla Firefox)

Tran-1 Offline Tools

Tran-1 is the Transitional-1 ITC which is the Input Tax Credit or a Stock Statement that is part of the compliance under the GST rules. This form is used by the existing businesses that are registered under VAT to convert their VAT liability towards applicable State Goods and Services Tax (SGST). Taxpayers can prepare the necessary documents in the offline mode and can upload the same to the GST portal later. Before uploading the document they have to be converted to the .Json format (JavaScript Object Notation format).

Given below are the links to various Tran-1 Offline Tools:

• CSV Template for Tran-1 5(b) Statutory Form
• Excel Template for Tran-1 6(a) Capital Goods Central Tax
• Excel Template for Tran-1 6(b) Capital Goods – State/UT Tax
• Excel Template of Tran-1 7(a). This form includes stock status of raw materials, semi-finished goods as well as finished goods
• Excel Template of Tran-1 7(b). This form includes details of applicable duties and taxes of various inputs held in stock.
• CSV Template of Tran-1 9(a)
• CSV Template of Trans-1 9(b)

Tran-2 Offline Tools

This form has to be filled by the GST registered businesses in case they do not have bills or invoices for tax paid on inputs. This is generally in case of inputs from non-GST registered suppliers. The following are the Tran-2 Offline Tools available for free download:

• Excel Template of Trans-2 Inputs held on stock (Central Tax)
• Excel Template of Trans-2 Credit on State Tax on the stock

GSTR-3B Offline Utility

Under the GST tax compliance structure, the taxpayers or the notified dealers registered under GST have to file GSTR-3B or GST Returns-3B on monthly basis as a self-declaration. Such self-declaration has to be filed online. These dealers have to file a separate GSTR-3B for every GSTIN (GST Identification Number) that is held by a GST registered dealer. The rules under GST also state that once a GSTR-3B is filed with the tax authorities it cannot be revised. This offline utility can be downloaded for free from the GTS portal. The dealer will need the following software for using this utility tool.

• OS Windows 7 and above 
• Microsoft Excel 2007 and above. 

The use of GSTR-3B offline utility tool is believed to ensure reduction in errors in filing these returns and greater compliance under the GST Tax Laws.

ITC-01 Offline Tool

GST provides the registered individuals and businesses the benefit of input tax credit which is one of the modes to reduce the burden of the tax on the businesses. Such entities have to file GST ITC-01 to claim input tax credit (ITC) under Section 18(1) of the GST Act. This form or statement can be considered to be a declaration of the stock held by the entity in the form of raw materials as well as finished goods.

The procedure for preparing and submitting the ITC01 form using the offline GST tool is mentioned below

• Downloading the ITC-01 Offline Tool
• Opening and installing the app
• Using the ‘import’ option to edit the ITC-01 returns file.
• Preparing the ITC-01 return offline and converting the same to ‘.Json’ format (JavaScript Object Notation format).
• The file has to be converted to the .Json output file to be uploaded to the Official GST Portal at the time of filing the GST ITC-01 returns.

ITC-03 Offline Tool

A person has to file GST ITC-03 Form in any of the following cases,

• If you are registered under the composition scheme
• Goods/Services supplied by you are wholly exempt and Input Tax Credit (ITC) has availed.

The taxpayer has to provide the details of the raw materials, semi-finished or finished goods that are held in stock along with the details of the capital goods of the entity. The procedure for using this offline tool can be explained as below.

• First step is to download the ITC03 offline tool
• After that the user will have to Extract, run and install the downloaded file
• Users can use the ‘Import’ option to edit the generated file.
• The user can complete the ITC-03 return offline. The user will need an ITC-03 Excel file to make all the entries.
• After duly filling all the details, the file has to be converted to .Json format (JavaScript Object Notation format).
• The converted file has to be uploaded to the GST Portal under the GST ITC-03 declaration online.

GSTR 4 Offline Tool

A dealer registered under the composition scheme has to file GSTR 4 or GST Return 4. The form has to be filed on a quarterly basis. The files included under the GSTR4 Offline Tool are,

• Excel macro file with GSTR 4 Offline Utility
• FAQs and user manual returns offline tool GSTR4
• Read me file
• Release Notes

The software required for this tool is 

• Windows OS 7 or above 
• WinZip/WinRAR-type file decompression software (for extraction/installation of this offline GST tool)
• MS-Excel 2007 or above

GSTR 6 Offline Tool

An Input Service Distributor registered as per the GST tax laws has to file GSTR6. It is to be filed on a monthly basis. The entity under this return has to provide details of ITC (input tax credit) received by such input service distributor (ISD) along with the details of its submission.

This return is a mandatory requirement for all ISDs even in case of NIL returns. The ISDs have to file this return by the 13th of each month. Revision of this return is not allowed. This return can be prepared offline using the GSTR 6 offline tool which is available free of charge. This tool is available for download in the MS-Excel macro file. The user will have to convert this file to a .Json output document before uploading it to the GST portal.

GSTR 11 Offline Tool

All the registered persons and businesses under the GST tax laws that have been issued a UIN (unique identity number) have to file GSTR 11. Such entities can use the UIN to receive refunds under GST for the purchase of goods and services in India through businesses/persons to whom Indian taxes including GST do not apply. Given below are few examples of such entities.

• Embassy or consulate of foreign countries
• Specialized agencies of the United Nations
• Financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, 1947 and
• Any other person or class of persons notified by the commissioner

Such entities have to file GSTR 11 by the 28th of every month according to current rules. The important sections included under this return are,

• UIN – Unique Identity Number
• Name of person having UIN (automatically filled online if UIN is provided)
• Details of inward supplies received
• Refund amount (calculated automatically based on data provided above)

FAQs – GST Offline Tools