The Premier GST Tax Academy in India

GST Offline Tool - Download GST Excel Utility, GST Offline Tool Training

GSTR4 Offline Tool, GSTR Excel Utility, GST Return Prepare Offline, submitting GSTR4, Return File GSTR1, GSTR2, json to upload GST portal.
GSTR4 Offline Tool
Goods and Services Tax Network

How to Generate GSTR 1 in GST Offline Tool

1. How can I download and open the GSTR4 Offline Tool in my system from the GST Portal?
1. Login to the GST Portal www.gst.gov.in .
2. Go to Downloads > Offline tools > GSTR4 Offline Tool > Download button.
3. Unzip the downloaded Zip file which contain GSTR4 Offline Tool, User Manual, Read Me.txt, Release Note.
4. Open the GSTR4_Excel_Utility excel sheet by double clicking on it.
2. What are the basic system requirements/ configurations required to use GSTR4 Offline Tool?
The offline functions work best on Windows 7 and above and MSEXCEL 2007 and above. Detailed system required are available at (https://www.gst.gov.in/download/returns).
3. How do I open or launch the GSTR4 Offline Tool?
One can launch the GSTR4 Offline Tool by double clicking the downloaded GSTR_4_Excel_Utility excel sheet.
4. Is the Offline tool mobile compatible?
No. Offline tool cannot be used on mobile. Currently, Offline tool can only be used only on desktops.
5. Can a taxpayer sign/ submit his GSTR4 return in the Offline tool?
No. After upload of the return to the GST Portal, the taxpayer has to preview the form, submit, Utilize Cash to pay off liabilities and then file GSTR4.
2. GSTR4 Offline Tool: An Overview
The Excel based GSTR4 Offline Tool is designed to help taxpayer to prepare their GSTR4 return offline. Details for following sections of GSTR4 return can be added by taxpayer using the Offline Tool:
• Worksheet 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge): Not applicable for Q2 and Q3 Return Period of FY 2017-18. (To be made available from Q4 Return Period of FY 2017-18.)
• Worksheet 4B. Inward supplies received from a registered supplier (attracting reverse charge): 4B (B2B).
• Worksheet 4C. Inward supplies received from unregistered supplier subject to reverse charge: 4C (B2BUR).
• Worksheet 4D. Import of service subject to reverse charge: 4D (IMPS).
• Worksheet 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect: To be made available from Q3 Return Period of FY 2017-18.
• Worksheet 5B. Debit Notes/Credit Note (Registered): 5B (CDNR)
• Worksheet 5B. Debit Notes/Credit Note (Unregistered): 5B (CDNUR)
• Worksheet 5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]: (To be made available from Q3 Return Period of FY 2017-18.)
• Worksheet 6. Tax on outward supplies made under composition scheme (Net of advance and goods returned): 6 (TXOS).
• Worksheet 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6: (To be made available from Q3 Return Period of FY 2017-18.)
• Worksheet 8(I)
o 8A. Advance amount paid for reverse charge supplies in the tax period: 8A (AT).
o 8B. Advance amount adjusted on which tax was paid in earlier period but invoice has been received in current period: 8B (ATADJ).
• Worksheet 8 (II). Amendments of information furnished in Table No. 8 (I) for an earlier quarter: (To be made available from Q3 Return Period of FY 2017-18.)
• Worksheet 9. TDS Credit received: Not applicable till notified.

NOTE: Table 5B. Debit Notes/ Credit Notes [original)] has been divided in two sub-sections Debit Notes / Credit Notes from Registered and Unregistered person for ease of data entry. Downloading GSTR4 Offline Tool and Uploading GSTR4 details
Login to the GST Portal and download and open the GSTR_4_Offline_Utility.xls
Enter details in the GSTR-4 worksheet
Validate the details entered using 'Validate Sheet' button
Generate Json using 'Generate JSON File to upload' button
Upload the generated JSON on GST

3. Downloading the GSTR4 Offline Tool
Downloading the GSTR4 Offline Tool is a one-time activity, however, it may require an update in future if the Tool is updated at the GST Portal. Please check the version of the offline Tool used by you with the one available for download on the GST Portal at regular intervals.

To download and install the GSTR4 Offline Tool to prepare the GSTR4 return offline, perform the following steps:
You can download the GSTR4 Offline Tool from the Portal without login to the GST Portal.

1. Access the https://www.gst.gov.in/ URL.
2. The GST Home page is displayed. Click the Downloads > Offline tools > GSTR4 Offline Tool.
3. The GSTR4 Offline Tool is downloaded in Downloads folder.
The download of the GSTR4 Offline Tool usually takes 2-3 minutes to download depending on the Internet speed.
4. Installation of the GSTR4 Offline Tool
Once the download of the GSTR4 Offline Tool is complete, you need to unzip these downloaded files on your machine.
1. Unzip the downloaded files and extract the files from the downloaded zip folder GSTR4_Excel_Utility.zip. Zip folder consists of the GSTR4_Excel_Utility file as shown in the screenshot below.
2. Double click the GSTR4_Excel_Utility.
3. Click the Enable Editing button in the excel sheet.
4. Click the Enable Content button in the excel sheet.
5. Prepare GSTR4 Return Tool

Let us take an example where you need to prepare the GSTR4 return for the Financial Year 2017-18 and Return Filing Period as July-Sep on the GST Portal using the GSTR4 Offline Tool. To prepare the GSTR4 Return, you need to perform the following steps:

1. Enter details in the GSTR4 worksheet of GSTR4 Return Tool.
2. Validate the details entered using 'Validate Sheet' button.
3. Generate JSON (.json) file using 'Generate JSON File to upload'.
4. Upload the generated JSON on GST Portal. Preview the details uploaded, submit, offset liability and File return on the GST Portal.
1. Enter details in the GSTR4 worksheet of GSTR4 Offline Tool
Please ensure that you download the latest version of GSTR4 Offline Tool from the GST portal. https://www.gst.gov.in/download/returns
1. Launch the GSTR4 Excel based Offline Tool and navigate to worksheets.
2. Click the Read Me. Read Me tab provides the Introduction to Excel Based GSTR4 Offline Tool in brief.
3. Once you read details in Read Me tab, move to next tab Home.
4. In the GSTIN field, enter the GSTIN.
5. In the Financial Year and Tax Period field, enter the Financial Year and Tax Period from the drop-down list.
6. Add the details in tab which is applicable.

Details of each tab is given below:
a. 4B(B2B) Inward Supplies received from a registered supplier (attracting reverse charge)
b. 4C(B2BUR) Inward Supplies received from an unregistered supplier subject to reverse charge
c. 4D(IMPS) Import of Services subject to reverse charge
d. 5B(CDNR) Debit Notes/Credit Notes (for registered)
e. 5B(CDNUR) Debit Notes/Credit Notes (for unregistered)
f. 6(TXOS) Tax on outward supplies made under reverse charge
g. 8A(AT) Advance amount paid for reverse charge supplies in the tax period
h. 8B(ATADJ) Advance amount on which tax was paid in earlier period
but invoice has been received in the current
2. Validate Details Entered using Validate Sheet Button
1. Once all details are entered in the worksheet, click the Validate Sheet button to validate the GSTR4 worksheet.
Note: Each sheet needs to be validated separately.

Filing GSTR-1 using offline tool after exporting data from Tally.ERP 9

In case of successful validation:
2. A pop-up message ‘Sheet successfully validated. No error(s) found’ is displayed and it means that the sheet is validated and you can proceed to generate the JSON (.json) file. Click the OK button. In case of unsuccessful validation:
3. A pop-up is displayed with error message. Click the OK button.
4. The “Sheet Validation Errors” Column is updated with the error message.
5. In case of validation failure; check for cells that have failed validation and correct errors as per help text.
To view the comments for fields with errors, you can click the Review tab > Show All Comments link.
6. Once all the errors are rectified, click the Validate Sheet button on each sheet.
7. A pop-up message ‘Sheet successfully validated. No error(s) found’ is displayed once the sheet is validated. Click the OK button.
In case of successful validation, the errors in Sheet Validation Errors column is removed.
3. Generate JSON using Generate File button
1. Upon successful validation, Click the Go Home button to navigate to the home page.
2. On the home page click the Generate JSON File to upload button to generate JSON file for upload on the GST Portal.
3. A message will be shown saying “Processing will take some time. Please wait”. You may have to wait depending on the volume of data entered for each sections. Once done, Click the OK button.
JSON would be generated only if the worksheet has been successfully validated.
4. A confirmation message ‘The data in the sheets are successfully captured in the JSON file’. Please save this file and upload in the online portal to initiate filing’ is displayed that JSON file has been generated on your desktop. Click the OK button and save this file.
5. Browse the location to save the JSON (.json) file on your system. Click the Save button.
4. Upload Generated JSON on GST Portal
6. Access the https://gst.gov.in/ URL. The GST Home page is displayed.
7. Click the Services > Returns > Returns Dashboard command.
8. The File Returns page is displayed. In the Financial Year drop-down list, select the financial year for which the return has to be uploaded.
9. In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded.
10. Click the SEARCH button.
11. Applicable returns of the selected tax period are displayed. In the GSTR4 tile, click the PREPARE OFFLINE button.
7. Click the Choose file button to choose the JSON file prepared using the Offline Tool.
8. Browse and navigate the JSON file to be uploaded from your computer. Click the Open button.
9. The uploaded JSON file would be validated and processed. Upon successful validation and processing the details entered would be populated in respective Tables. In case of validation failure upon processing, errors if any would be shown on the GST Portal.
Please Note it is possible to upload JSON multiple times on GST portal till submission. However, earlier uploaded data would be overwritten. Tables and Preview would reflect only the last uploaded data.
You may download the records successfully processed on GST portal anytime by navigating to 'Returns Dashboard>Financial Year>Return Period>GSTR4 Prepare Offline> Download'.

1. In case of validation failure of one or more details upon processing of uploaded JSON file on the GST portal, status will be updated as ‘Processed with Error’
2. Click the Generate error report link to download the report.
NOTE: Report generation may take some time to get generated.
3. Once the report is generated, click the Download error report link to download the error report.
4. Error report is downloaded in .zip file. Save error report on your system.
5. Unzip the files from .zip folder. To unzip the files, right click on the downloaded .zip folder and select “Extract All”.
6. Browse the location to save the extracted error reports and click the Extract button.
7. The Unzipped folder contains two JSON files.
8. Now Open GSTR4 Tool and go to Home Tab.
9. Under the section Error File Handling, click the Open Downloaded Error JSON Files button.
10. A file dialog box will open. Navigate to extracted error folder. Select both the files and click the OK button.
Note: Both the error files and the records processed successfully file have to be selected and opened together.
11. Success message will be displayed. Click the OK button to proceed.
12. Navigate to each Worksheets and ensure all records from both the files have been successfully opened in Tool. Both the successfully processed as well as error records would be visible in different worksheets.
13. Correct the errors as mentioned in the column “GST Portal Validation Errors” in each sheet.
14. After making the corrections, click the Validate Sheet button to validate the sheets.
15. Pop-up appears once sheet is validated successfully.
16. After each is successfully validated, click the Get Summary button to update the summary on Home tab.
17. Summary is displayed for all the sections.
NOTE: Summary is generated based on the data entered in various worksheet. It does not account for late fee and interest liability.
18. Click on 'Generate JSON File to upload' to generate JSON(.json) file for upload of GSTR4 Return details prepared offline on GST Portal.
19. Follow steps mentioned in GSTR4 JSON upload on GST Portal section to file GSTR4.
5. Open Downloaded Return File for GSTR4
1. To Open the Downloaded Return file for GSTR4, click “Open Downloaded GSTR4 JSON File” on Home tab.
2. Browse the JSON(.json) file and click the OK button.
3. Select the downloaded JSON (.json) file and click on OK to proceed. Once successfully imported, you will get the message “Downloaded GSTR4 file successfully imported”
4. Now the sections for which you entered details of invoices/taxes to upload in GST portal will be populated with data automatically.
5. Modify the invoice details as per requirement.
6. After making the modifications, click the Validate Sheet button to validate the sheets.
7. Pop-up saying “Sheet successfully validated. No error(s) found” appears once sheet is validated successfully.
8. After each section is successfully validated, click the Get Summary button to update the summary on Home tab.
9. Summary is displayed for all the sections.
10. Click on 'Generate JSON File to upload' to generate JSON(.json) file for upload of GSTR4 return details prepared offline on GST portal.
11. Follow steps mentioned in GSTR4 JSON upload on GST Portal section to file GSTR4.
6. Submission and Filing of GSTR4
1. Access the https://gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Returns > Returns Dashboard command.
3. The File Returns page is displayed. In the Financial Year drop-down list, select the financial year for which the return has to be uploaded.
4. In the Return Filing Period drop-down list, select the return filing period for which the return has to be uploaded.
5. Click the SEARCH button.
6. Click the INITIATE FILING button.
7. Enter the values for “Aggregate Turnover for preceeding financial year” and “Aggregate Turnover - April to June, 2017” and click the SAVE button.
7. Click the PREVIEW button to view the summary in PDF File. Please ensure that you validate the PDF summary with summary in offline tool and your accounting records before submitting GSTR4.
Sample PDF is as below:
Online 'Preview' for validation of summary details is critical to ensure all details required to be declared for selected Return period have been successfully processed on GST portal. Check the 'Preview' and submit only once assured for completeness of summary available in 'Preview'. In case of any deviation from expected summary details; please upload a new JSON on GST Portal. You can also download the preview to verify at your convenience

You can match these values with the summary generated in the GSTR4 Offline Tool and your accounting records to ensure correct upload of invoice data.
7. Select the declaration Checkbox and click the SUBMIT button.
8. Pop-up appears on the screen, click the PROCEED button.
9. Submit request may take few seconds. Click the refresh button on top.
Note: Once the user clicks on Submit, no change will be allowed later.
10. The status will be changed to SUBMITTED.
11. Once GSTR4 is submitted, Click the tile “10,11- Tax, interest, Late Fee Payable and paid”.
12. Tax, Interest, Late Fee Payable and paid details will be shown.
13. Click CASH LEDGER BALANCE to check the available balance in Cash Ledger.
14. Click the UTILIZE CASH button to utilize cash ledger balance and adjust with the tax, interest and late fee.
15. Once Liability offset is successful, proceed with Filing.
16. Details of Debit entries in cash ledger for tax/ledger can be seen in tile below.
17. Click the tile to see the debit entries.
18. Click the FILE RETURN button.
19. Select the checkbox.
20. Select the Authorized signatory from the drop-down list and click the FILE RETURN (With EVC or DSC) button.
21. Once the Verification is completed, ARN will be generated and status is changed to Filed.

File GSTR-1, Open Downloaded Error File – GSTR1

In case data uploaded through JSON on the portal (invoice data or other record) fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. The error file will be available in a hyperlink as given in the below screen on the upload off line page in the portal. Initially the Status of the error file will be shown as In-Progress.
After some time, the Status will be changed to Processed or Processed with Error. In case of the error, the Error Report column will display a link to Generate error report.
Once the error report is generated, the Error Report column will display a link to Download error report.
The error file can be downloaded from the link and viewed in the Offline tool to correct the same. After making required corrections, a JSON file needs to be prepared following the same process as that for regular invoice data upload and submit the JSON file on the GST portal. The JSON file will be validated again and will be taken in by the system after the due validations.
Let us take an example where error file is already generated and you need to open it using the Returns Offline tool.

GSTR-1 and its preparation with return offline tool, file using the Returns Offline tool

1. When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
2. In the Open Downloaded Error file from GST portal tab, click the OPEN button.
3. Browse and select the downloaded error file in zip format and click the OPEN button.
4. Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
5. The sections where there are errors are only populated in the select section dropdown list.

From the Select Section drop-down list, select the desired section and proceed to rectify the erred out invoice/other data.
6. Notice that the error message is displayed against each Invoice number. Read each error message carefully and then click the EDIT button to edit the invoices and make the required corrections in the invoices/details.
7. After you have modified the invoices, click the SAVE button.
Note: You can click the Delete button to delete the invoice.
8. To modify the details or records at rate level, click on the ‘ +’ button and navigate to the rate level records. Do the necessary corrections and click the UPDATE button.
9. A success message is displayed. The status of the error message is changed to Modified (M).
Similarly, you can modify the other invoice data from other sections.
10. Once all the corrections are done, click the VIEW SUMMARY button.
11. The Summary page is displayed, click the GENERATE FILE button.
12. The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button. 13. Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
14. Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.

GST Return Filing: Online and offline tools to file GST Returns

In case data uploaded through JSON on the portal (Invoice data or other record) fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. The error file will be available in a hyperlink as given in the below screen on the upload off line page in the portal. Initially the Status of the error file will be shown as In-Progress.
After some time, the Status will be changed to Processed or Processed with Error. In case of the error, the Error Report column will display a link to Generate error report
Once the error report is generated, the Error Report column will display a link to Download error report
Once you click Download error report, Upload page ‘Error report generation requested’ message is displayed.
Once the error report is generated, it can be downloaded from Upload page. The downloaded file will be in zip format.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
1. When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
2. In the Open Downloaded Error file from GST portal tab, click the OPEN button.
3. Browse and select the downloaded return file in zip format and click the OPEN button.
4. Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
5. The sections where there are errors are only populated in the select section dropdown list.
From the Select Section drop-down list, select the desired section and proceed to rectify the erred out invoice/other data.
6. Notice that the error message is displayed against each Invoice number. Read each error message carefully and then click the EDIT button to edit the invoices and make the required corrections in the invoices/details.
7. After you have modified the invoices, click the SAVE button.
Note: You can click the Delete button to delete the invoice.
8. To modify the details or records at rate level, click on the ‘ +’ button and navigate to the rate level records. Do the necessary corrections and click the UPDATE button.
9. A success message is displayed. The status of the error message is changed to Modified (M).
Similarly, you can modify the other invoice data from other sections.
10. Once all the corrections are done, click the VIEW SUMMARY button.
11. The Summary page is displayed, click the GENERATE FILE button.
12. The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
13. Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
14. Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.

Open Downloaded Return File – GSTR-1

The GSTR-1 return file can be downloaded from GST portal and viewed in the Offline tool to modify, add or delete invoice details uploaded earlier by you on GST Portal. After making required changes, a JSON file needs to be prepared following the same process as that for regular invoice data upload and submit the JSON file on the GST portal. The JSON file will be validated again and will be taken in by the system after the due validations.

1. Login to the GST Portal with valid credentials.
2. Click the Services > Returns > Returns Dashboard command.

The File Returns page is displayed.

3. In the Financial Year drop-down list, select the financial year for which the GSTR-1 return has to be downloaded.
4. In the Return Filing Period drop-down list, select the return filing period for which the GSTR-1 return has to be downloaded.
5. Click the SEARCH button.
6. Applicable returns of the selected tax period are displayed. In the Details of outward supplies of goods or services GSTR1 tile, click the PREPARE OFFLINE button.
7. The Offline Upload and Download for GSTR1 page is displayed. Click the DOWNLOAD tab.
8. Click the GENERATE FILE button.

A message is displayed that the request has been accepted and will take 20 minutes to generate the file.
9. Click the Click here to download link. Return file is downloaded in the zip format.
Let us take an example where GSTR-1 return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
10. When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
11. In the Open Downloaded Return file from GST portal tab, click the OPEN button.
12. Browse and select the downloaded return file in zip format and click the OPEN button.
13. Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
14. The Summary page is displayed. Select the link for the desired Section Name to modify, add or delete invoice details.

Once section details are displayed, you can:
• Modify Invoices Details
• Add Invoices Details
• Delete Invoices Details
Accept, Reject or Modify invoices uploaded by Receiver will be available at later point in time.

Modify Invoices Details

i. Click the EDIT button to edit the invoices and make the required corrections in the invoices/details uploaded/added earlier by you in GST Portal.
ii. To modify the details or records at rate level, click on the’ +’ button and navigate to the rate level records.
Note: You can make the changes at field level and click the SAVE button to save the invoice details.
iii. Do the necessary corrections and click the UPDATE button.
iv. A success message is displayed. The status is changed to Modified (M).
Similarly, you can modify invoice and other returns data from other sections.

Add Invoices Details

i. Enter the invoice details. Click the ADD button.
ii. Add the necessary details and click the SAVE button.

A success message is displayed and invoice details are added.
Similarly, you can add the invoice and other returns data from other sections.
Note: You can also click the IMPORT FILES button to import the invoice data using the Excel and CSV import as discussed above.

Delete Invoices Details

i. Select the checkbox for the invoice to be deleted. Click the DELETE button.
ii. A success message is displayed. The status is changed to Deleted (D).
Similarly, you can delete the other invoice and other returns data from other sections.
You can select the checkbox as shown in the screenshot below to select all invoices to delete at one go. Click the DELETE button to delete all invoices.
15. Once all the corrections are done, click the VIEW SUMMARY button.
16. The Summary page is displayed, click the GENERATE FILE button.
17. The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
18. Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
19. Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.
11. Open Downloaded Return File – GSTR2A

The GSTR2A return file can be downloaded from GST portal and viewed in the Offline tool. The downloaded file can be opened in Offline tool to view invoices and credit/debit notes uploaded by your supplier in his GSTR-1. You would not be able to take any action on the data populated as GSTR-2A is view only return.

1. Login to the GST Portal with valid credentials.
2. Click the Services > Returns > Returns Dashboard command.
The File Returns page is displayed.

3. In the Financial Year drop-down list, select the financial year for which the GSTR2A return has to be downloaded.
4. In the Return Filing Period drop-down list, select the return filing period for which the GSTR2A return has to be downloaded.
5. Click the SEARCH button.
6. Applicable returns of the selected tax period are displayed. In the Auto Drafted details GSTR2A tile, click the DOWNLOAD button.
7. The Invoice Download page is displayed. Click the GENERATE FILE button. Return file is downloaded in the zip format.

A message is displayed that the request has been accepted and will take 20 minutes to generate the file.
Let us take an example where GSTR2A return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.

To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
8. When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed.
9. In the Open Downloaded Return file from GST portal tab, click the OPEN button.
10. Browse and select the downloaded return file in zip format and click the OPEN button.
11. Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
12. The Summary page is displayed. Select the link for the desired Section Name to view the details.
13. The details for the section selected is displayed. To view the details or records at rate level, click the ’ +’ button and navigate to the rate level records.
14. The rate level details are displayed. Click the BACK button to go back to the previous page.
15. Similarly, you can view details for other sections as well.

Open Downloaded Return File – GSTR2

The GSTR2 return file can be downloaded from GST portal. The downloaded file can be opened in Offline tool to view records uploaded by your supplier or uploaded by you as recipient. Login to the GST Portal with valid credentials.

1. Click the Services > Returns > Returns Dashboard command.
The File Returns page is displayed.
2. In the Financial Year drop-down list, select the financial year for which the GSTR2 return has to be downloaded.
3. In the Return Filing Period drop-down list, select the return filing period for which the GSTR2 return has to be downloaded.
4. Click the SEARCH button.
5. Applicable returns of the selected tax period are displayed. In the Inward Supplies received by taxpayer GSTR2 tile, click the PREPARE OFFLINE button.
6. The Invoice Download page is displayed. Click the GENERATE FILE button. Return file is downloaded in the zip format.

A message is displayed that the request has been accepted and will take 20 minutes to generate the file.
Let us take an example where GSTR2 return file is already downloaded from the GST Portal and you need to open it using the Returns Offline tool.
To open downloaded return file from GST Portal using the Returns Offline tool, perform the following steps:
7. When you double click the Offline tool icon on your desktop, the Offline Tool Home Page will be displayed.
8. In the Open Downloaded Return file from GST portal tab, click the OPEN button.
9. Browse and select the downloaded return file in zip format and click the OPEN button.
10. Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
11. The Summary page is displayed. Select the link for the desired Section Name to view the details.
Once section details are displayed, you can:
• Modify Invoices Details
• Accept Invoices Details
• Reject Invoices Details
• Keep Pending Invoices

Modify Invoices Details

1. The details for the section selected is displayed. To view and edit the details or records at rate level, click the edit button and navigate to the rate level records. You can modify Total Invoice value, Taxable value and rates. Modification of ITC eligibility and details doesn’t account as Modification.
N represents No Action Taken here.
2. The rate level details are displayed. Modify and Click UPDATE button.
3. On successful update, a SUCCESS message is displayed.
Status is modified to M.

Accept the Invoices

1. To accept the invoice, select the checkbox against the invoice and click ACCEPT. You can verify and edit the system calculated ITC details. By default, the system marks B2B invoices as inputs with ITC equal to tax paid for ITC eligible invoices.
2. A Pop up will appear, click YES to proceed.
3. Once the invoice is accepted successfully, invoice status will be changed from “N” to “A”.
Reject the Invoices
1. To Reject the invoice, select the checkbox against the invoice and click REJECT.
2. A Pop up will appear, click YES to proceed.
3. Once the invoice is rejected successfully, invoice status will be changed from “N” to “R”.

Keep Pending Invoices

1. To Keep the invoices Pending, select the checkbox against the invoice and click PENDING.
2. A Pop up will appear, click YES to proceed.
3. Once the invoice is accepted successfully, invoice status will be changed from “N” to “P”.
4. Once action is taken on all the invoices (Accept, Reject or Modify), click the VIEW SUMMARY button.
5. The Summary page is displayed, click the GENERATE FILE button.
6. The GST Compliant file generated by the Returns Offline tool (JSON format) will have to be saved in your computer for uploading the same on GST portal. Click the Save button.
7. Browse and select the path to save the .json file which needs to be uploaded in the GST Portal.
8. Login to the GST Portal with your credential and upload the JSON file as discussed in the above section.

Export to Excel

Taxpayer can Export the records to Excel file and take action (Modify, Reject, Keep Pending, Add Delete.) The excel file is then imported back to Offline tool. • Downloaded data may be exported using “Export to Excel” button provided in “Summary” page
• The auto-populated invoice details will have the status of either “Submitted” or “Saved” in exported excel
• Invoices will have Submitted status when the counterparty supplier has submitted its GSTR-1
• When the status is Submitted, actions of Accept/Reject/Modify/Keep Pending can be selected from ‘Action’ column drop down
• Invoices will have Saved Flag when the counterparty supplier has uploaded the invoice details but Not submitted its GSTR-1
• When the status is Saved, the actions of Accept/Reject/Modify/Keep Pending should not be selected from ‘Action’ column drop down
• Such invoices can only be added as missing invoices in GSTR 2 by selecting Add from ‘Action’ column drop down.
• New invoices and other records can be added using Add from ‘Action’ column drop down
• Action has to be mandatorily taken on all submitted invoices
• It is mandatory to take same action on all rate wise details of an Invoice. Partial/different action for an invoice is not allowed
• Invoices available with submitted status cannot be added by the taxpayer in his GSTR 2 as missing invoices
• After making necessary changes in exported excel, that excel can be imported in tool to generate the json to upload to GST portal

Let’s see how to use “Export to Excel” feature in Offline Tool:
1. In the Open Downloaded Return file from GST portal tab, click the OPEN button.
2. Browse and select the downloaded return file in zip format and click the OPEN button.
3. Details of the file which have you have downloaded from the GST Portal is displayed. Click the PROCEED button.
4. The Summary page is displayed. Select the link for the desired Section Name to view the details.
5. Click “EXPORT TO EXCEL”.
6. SAVE the file.
7. Once the file is save on the system, Open the file.
8. Once the excel is open, you can take the action on all the invoices.
9. Go to column ‘Action’ in excel and select the appropriate action from the drop down options given and Save the excel sheet.
10. Once the action is taken on all the invoices in all the sections, Click IMPORT FILES in Offline tool.
11. Click IMPORT EXCEL
12. Select the file and open in Offline tool.
13. Warning message is displayed on screen. Select YES to proceed.
14. The status will be updated against each invoice data.

Note:
• For Submitted invoices,You can take actions like ‘Accept’, ‘Reject’, ‘Modify’ and ‘Pending’.
• For New records added, update the action is ‘Add’,
• While adding new records, Columns Saved/Submitted and Invoice Action status should be left Blank.
• Invoices added by the taxpayer can also be deleted in the Excel sheet. In this case, update the action as ‘Delete’.
• If an earlier uploaded file is downloaded and then exported as an excel file the Invoice action status column would show the earlier action taken.