GST Offline Tools: Download & Prepare GST Returns Offline

The GST regime includes various activities related to GST to be done online like GST filing, GST registration, GST refunds, GST application and so on. The taxpayers have to visit GST portal online and complete the documentation. But Government has made it easy for assessee who have limited access to online tools. For them GST portal provides a range of GST offline tools. They are downloadable and can be filled offline. After filing them offline they have to be uploaded directly to the GST portal for completion of filing procedures online. They are for free and can be filed even if you are not connected to the internet. The offline tools includes various activities even filing of GST returns. In this article, a details of the various GST Offline Tools are discussed.

Where do you find list of GST offline tools?

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.

GST offline tools

Offline Tools of return

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 :

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

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 1 offline tool

Tran-1 offline tool can also be said Transitional-1 Input Tax Credit (ITC) or Stock Statement. This tool is one of the important forms for existing businesses. This form allows the existing businesses which are registered under Value Added Tax (VAT) to convert their VAT liability into applicable State Goods and Services Tax (SGST). This form can be downloaded and the details are to be filed by the taxpayer.then the document is to be uploaded to the GST portal after conversion of the document in the Javascript Object Notation format (.Json format). The Tran-1 Offline Tools can be downloaded from numerous download links such as:

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

Tran 2 offline tool

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

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

Offline tool for ITC 01

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:

  • Downloading the ITC-01 Offline Tool
  • Run and install the app
  • Use the “import” option for editing the ITC-01 returns file
  • Prepare the ITC-01 return offline
  • Convert to “.Json” format (JavaScript Object Notation format)
  • The .Json output file needs to be uploaded to the Official GST Portal to complete the filing of GST ITC-01 returns.

Offline tool for ITC 03

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 :

  • Downloading the ITC 03 offline tool
  • Run and install the file
  • Use Import option for editing details in the file
  • When all entries are made in the offline document convert it into .Json format (JavaScript Object Notation format).
  • This converted file needs to be uploaded to the official GST portal for filing the GST ITC 03.

Offline tool for ITC 04

The next tool is GST ITC-04 that is filed by the GST registered manufacturers if:

  • The manufacturer sends goods to a job worker.
  • The job worker sends the goods back to the manufacturer.
  • One job worker sends the goods to other job worker.
  • The job worker sends the goods to the end customers.

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.


GST ARA 01 Application for Advance ruling

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.


Offline utility for GSTR 3B

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.


Offline tool for GSTR 4

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 :

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

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 .


Offline tool for GSTR 6

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.


Offline tool for GSTR 7

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.


Offline tool for GSTR 8

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.


Offline tool for GSTR 10

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.


Offline tool for GSTR 11

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 :

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

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:

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

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.


Conclusion

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.


Frequently Asked Questions

Q- Are due dates for offline submission of the documents on GST portal same as online?

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.


Q- What is the benefit of offline submission of returns?

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.


Q- Where are the offline tools for GST returns available?

The list of all the offline tools related to GST are available on official GST portal.


CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.