The offline tools are available in GST portal itself. The complete list of tools are displayed in the “downloads” on the official portal of GST.
Various returns can be filed with several offline tools that can be downloaded and used for preparation with the help of GSTR 1. The Returns Offline Tool can be downloaded for free. The toolkit for GST Returns Offline includes the following documents :
The application for GST offline is available for Windows 7 and above. It is not supported on Mac OS and Linux . To run these GST offline tools you also need additional software such as Microsoft Excel and a suitable browser such as Internet Explorer, Google Chrome or Mozilla Firefox and so on.
Tran-2 better known as Transition 2 has to be filed by GST registered businesses. This tool is used when the taxpayers do not have bills or invoices for the tax they paid on inputs. This is majorly possible when the inputs are from non-GST registered vendors. The offline tools for Tran-2 that are available for free download are as follow
GST ITC-01 is a document to be submitted by a GST registered individual or business who seeks to claim input tax credit (ITC) under Section 18(1) of the GST Act. the tool ITC-01 acts as a declaration from the registered taxpayer to apply for input tax credit for inputs that is raw materials or finished goods that are held in stock. The steps for preparing and submitting ITC- 01 offline are as follows:
The GST ITC-03 Form is filled by the taxpayers who are registered under composition scheme. This is also filed by the taxpayers who availed Input Tax Credit (ITC) and whose goods and services that are supplied are completely exempt.
This form includes the details of semi finished goods, raw materials and finished goods that are held in stock. It also contains the details of capital goods of the individual or business entity. The steps for using this offline tool are :
The next tool is GST ITC-04 that is filed by the GST registered manufacturers if:
The offline tool of ITC 04 helps the manufacturer in preparing declaration of ITC 04 offline. The tool also offers the manufacturer to upload the important details of bulk invoices to GST portal. The tool is completely free for all the users.
The GST ITC 04 can be run on Windows 7 and above, MS excel 2007 with supported browsers such as Internet Explorer 10, Google Chrome 49 or Firefox 45 and above. Mac and Linux are not supported with this tool.
Clarifications of various tax matters and written interpretation of tax laws by several taxation authorities for corporates or individuals are referred in Advance tax ruling.
The GST ARA 01 is a document with two page that is to be filed by a corporate or individual for applying an Advance Ruling on specific tax matters. This document is also free for downloading for all the users.
Return GSTR-3B is a monthly return that is a self-declaration that needs to be filed online by notified dealers who are registered under GST. For each unique GSTIN (GST Identification Number) , this document is to be filed separately.
This document cannot be revised once filed by the taxpayer. One can reduce the errors that can be made while filing this return offline. The offline utility for this document is free for downloading. This offline tool is is supported with OS Windows 7 and above.
Return GSTR 4 is a GST Return that is to be submitted by a composition dealer on a quarterly basis that is once every 3 months. The GSTR 4 can be filed offline. The tool contains various files such as :
This tool also runs only on Windows OS 7 or above. It also requires WinZip/WinRAR-type file decompression software for extraction or installation of this GST tool offline .
The GSTR 6 is a GST return filed monthly by an Input Service Distributor. This return includes details of Input Tax Credit (ITC) received by an input service distributor (ISD) and the details of Input Tax Credit (ITC) submission. GSTR 6 is a mandatory return to be filed for all Input Service Distributor (ISD). This has to be filed even if the return is a Nil return.
Since this return cannot be modified or revised if once filed, it is better to fill it offline and upload it on GST portal. This tool is free for all taxpayers and is available as a MS-Excel macro file. The assessee has to convert the file in a .Json output document and upload it to the Official GST portal to complete the return procedure.
GSTR 7 return is filed by GST registered businesses or individuals who are required to deduct Tax Deducted at Source (TDS) under applicable GST rules. It majorly includes TDS liability, TDS deducted, TDS refund and so on.
This return can also be filed with offline tools that is available for free on GST portal. After filing this return offline it has to be submitted on the portal for completion of the procedure. Offline filing also reduces the chances of errors while filing the returns. The offline tool is supported with Windows 7 or above OS and requires MS-Excel 2007 or above to operate.
Return GSTR 8 is a monthly return required to be filed by e-commerce operators who deduct TCS (tax collected at source) under existing GST rules. This return includes details of all the supplies that are completed through the e-commerce platform. The total amount of Tax Collected at Source (TCS) is collected by the GST registered e-commerce entity.
The GSTR-8 can easily be prepared offline by using the free GSTR -8 Offline Tool available on the Official GST Portal. One has to fill the details offline with windows 7 or above OS and upload the file in .Json format on GST portal on or before the due date.
GSTR-10 also called as final return is to be filed by a GST registered person or business in the case of cancellation or surrender of their existing registration of GST. This return has to be filed online on the GST Portal within 3 months from the date when the GST registration is cancelled or surrendered.
The GSTR 10 Offline Utility is available for free on the official GST Portal for filing the return offline. Once the return is prepared offline , it has to be converted to .Json file format, that can be directly uploaded to the GST Portal for completion of the GSTR-10 returns filing process.
The registered persons or businesses who have been issued a UIN (unique identity number) are required to file GSTR 11 return. The UIN is used for receiving refunds under GST for goods and services that are purchased by businesses or persons in India to whom Indian taxes including GST do not applies .Some of the entities that receive UIN are :
In order to receive their UIN, these entities need to fill out and submit the GST REG-13 form.
The GSTR 11 contains 4 key sections:
The GSTR 11 Offline Tool can be downloaded from the official GST website for free. The taxpayer will have to convert the document to .Json format in order to upload your GSTR 11 online.
For an easy filing of return, all the assessees can file various returns offline. The tools for each return are available for free on the GST portal. After filling the details in the offline document, the taxpayers need to upload the document directly on the portal by converting it into .Json. After uploading the document on the portal the process of filing of the return is completed.
Yes, the due dates for all the returns to be filed offline are same as the due dates of filing them online. Any delay in offline filing of the returns are made then the taxpayer will be charged with penalty as per the regulations of that return.
The major benefits for offline submission is it can be filed without the internet connection. Few returns cannot be modified if mistakes are made, in this case offline filing is easy and better and errorless.
The list of all the offline tools related to GST are available on official GST portal.