GST Offline Tools

GST related activities including GST Filing, GST registration, and application of GST refunds which are done online. The official GST portal is providing a range of downloadable GST offline tools. The best part about the GST offline tools is that they are available for free and can be used to perform key tasks including preparation of GST returns even if you do not have any access to the internet.

Once the GST return has prepared offline, it can be uploaded directly to the GST portal to complete the filing process online.

List of GST offline tools

Log in to the GST portal https://www.gst.gov.in

GST return offline kit includes:

In the following sections, a few key details of the various GST Offline Tools will be discussed.

Returns Offline Tool

In the following sections, a few key details of the various GST Offline Tools will be discussed.

You can download the ‘Return Offline tool’ and can use it to prepare the GST returns using the form GSTR-01.  Downloading is free for this tool. The GST return offline kit includes:

• User Manual
• GST offline tool application
• GSTR 1 and GSTR2 Excel workbook template
• Section-wise CSV Format files

Presently, GST offline application is available only for Windows 7 and above (Mac OS and Linux are not supported.

Apart from that, one also needs additional software such as Microsoft Excel (2007 or Newer) and a suitable browser (Internet Explorer, Google Chrome or Mozilla Firefox) to run this GST Offline tool.

Tran-1 Offline Tools

Tran-1 or Transitional-1 ITC (Input Tax Credit)/Stock Statement is one of the key forms that existing businesses registered under VAT can use to convert their VAT liability into applicable SGST (State Goods and Services Tax). 

Offline tools in this category include the following that can be downloaded, and details filled out by the GST registered taxpayer. 

The documents prepared offline can be uploaded to the GST portal later after conversion to JavaScript Object Notation format takes place. The following are the download links to the 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

Tran-2 or Transition 2 needs to be filled out by GST registered businesses when they do not have bills/invoices for tax paid on inputs (such as inputs from non-GST registered vendors). 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
  

It is a must to understand that a GSTR-3B cannot be revised once it has been filed with the tax authorities. You can download the GSTR3B Offline Utility for free. To use this GST offline utility, you need to make use of a system with OS Windows 7 and above as well as Microsoft Excel 2007 and above. By using this GST offline you can potentially minimize your GSTR-3B filing errors and ensure compliance with applicable GST rules.   

GSTR-3B Offline Utility

GSTR-3B or GST Returns-3B is a monthly self-declaration that needs to be filed online by notified dealers registered under GST. Separate GSTR-3B needs to be filed for each unique GSTIN (GST Identification Number) held by a GST registered entity. 

It is a must to understand that a GSTR-3B cannot be revised once it has been filed with the tax authorities. You can download the GSTR3B Offline Utility for free. To use this GST offline utility, you need to make use of a system with OS Windows 7 and above as well as Microsoft Excel 2007 and above. By using this GST offline you can potentially minimize your GSTR-3B filing errors and ensure compliance with applicable GST rules.   

ITC-01 Offline Tool

GST ITC-01 needs to be submitted by a GST registered individual/business seeking to claim an input tax credit (ITC) under Section 18(1) of the GST Act. ITC-01 acts as a declaration from the registered business when applying for input tax credit for inputs (raw materials/finished goods) held in stock as well as for finished goods in stock. 

The following are the key steps for preparing and submitting the ITC01 form using the offline GST tool:

Step 1:  Download the ITC-01 Offline Tool

Step 2: Run and install the app and use the “import” option to edit the ITC-01 returns file.

Step 3: Prepare the ITC-01 return offline and convert it to “.Json” format (JavaScript Object Notation format) The Json output file can be uploaded to the Official GST Portal when filing the GST ITC-01 returns.    

ITC-03 Offline Tool

The GST ITC-03 Form needs to be filled out by taxpayers in 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 data that you need to input into the ITC-03 form includes details of raw materials, semi-finished goods and finished goods held in stock as well as capital goods info of the business entity/individual. 

The following are the key steps to use this offline GST tool:

• Download the ITC 03 offline tool.
• Extract, run and install the downloaded file and use the “Import” option to edit the generated file.
• The ITC-03 return can be completed offline using the ITC-03 Excel file and when all entries are made in the offline documents, create the output file in Json format (JavaScript Object Notation format).

The returns data in the .Json file can be uploaded to the Official GST Portal to file the GST ITC-03 declaration online.

ITC-04 Offline Tool

The GST ITC-04 is a declaration that needs to be filed by GST-registered manufacturers in the following cases:

• If you (the manufacturer) are sending goods (capital or input goods) to a job worker (someone processing the item at its next stage)
• If  the job worker sends goods back to the manufacturer
• If one job worker sends goods to another job worker
• Job worker sends goods outwards from business premises to end customer

The ITC 04 offline tool can be used by a manufacturer to perform the following tasks:

• Preparing ITC-04 declaration offline
• Uploading key details including bulk invoices to GST portal
• Download the GST ITC-04 Offline tool for free

GST ARA 01 Application for Advance Ruling

The GST ARA 01 is a two-page document that a corporation/individual can fill out in order to apply for Advance Ruling on specific tax matters. The GST ARA-01 form can be downloaded for free online.

Advance Ruling or advance tax ruling refers to a written interpretation of tax laws by applicable tax authorities to individuals/corporations requesting clarification on various tax matters. 

GSTR 4 Offline Tool

GSTR 4 or GST Return 4 is a type of GST Return, submission of which is done by a composition dealer quarterly i.e. once every 3 months. The GSTR4 Offline Tool download includes the following files:

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

The tool only runs on Windows OS 7 or above and WinZip/WinRAR-type file decompression software is required for extraction/installation of this offline GST tool. You will also need MS-Excel 2007 or above to use the GSTR-4 offline.

GSTR 6 Offline Tool

• The GSTR 6 is a monthly GST return needs to be filled by the Input service distributor. This return includes details of Input Tax Credit received by the input service distributor as well as details of its submission.
• GSTR 6 filing is a mandatory requirement for all ISDs even if it is a “nil” returns document. 
• Due date to file GST 6 returns set as 13th of each month and once uploaded, details of the return cannot be modified later. 
• Offline also can generate the GSTR 6 returns offline using the free GSTR 6 offline tool which is free of charge. This tool is available as an MS-Excel macro file which can be used to prepare the GSTR 6 return offline. Subsequently, you can convert it to a. Json output document and upload it to the Official GST portal to file your GSTR 6 return online.   GSTR 6 filing is a mandatory requirement for all ISDs even if it is a “nil” returns document. 

GSTR 11 Offline Tool

The GSTR 11 is a type of GST Return that needs to be filed only by registered persons/businesses who have been issued a UIN (unique identity number). The UIN can be used to receive refunds under GST for goods and services purchased by businesses/persons in India to whom Indian taxes including GST do not apply. 

The following are some key types of entities that can receive the UIN:

• 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 
• Any other person or class of persons notified by the commissioner.
• In order to receive their UIN, such entities need to fill out and submit the GST REG-13 form.

Due date for filing GSTR 11 set as 28th of every month according to current rules and it 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 the previous section)

You can easily download the GSTR 11 Offline Tool from the official GST website and use it to create the returns document. You will have to convert the output document to. Json format in order to upload your GSTR 11 online.