While all GST related activities including GST registration, GST filing and application for GST Refunds are completed online, the official GST portal does provide a range of downloadable GST Offline Tools. These tools are available for free and they can be used to perform key tasks including preparation of GST returns even if you are not connected to the internet. Once the returns have been prepared offline, these GST returns can be uploaded directly to the GST portal to complete the filing process online.
The complete list of GST Offline tools are available in the “Downloads” menu on the Official GST Portal homepage:
In the following sections, a few key details of the various GST Offline Tools will be discussed.
Returns Offline Tool
The returns offline tool can be downloaded and used to prepare GST Returns using the GSTR-01 (GST Returns-01) form. You can download the Returns Offline Tool for free. The GST Returns Offline Toolkit includes the following:
- User manual
- GST Offline Tool Application
- GSTR 1 and GSTR 2 Excel Workbook Template
- Section-wise CSV format files
At present this GST offline application is available only for Windows 7 and above (Mac OS and Linux are not supported). You will also need 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
- 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 has to be filed 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
GSTR-3B Offline Utility
GSTR-3B or GST Returns-3B is a monthly self-declaration need 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 also noteworthy 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 use a system with OS Windows 7 and above as well as Microsoft Excel 2007 and above. By using this GST offline you can potentially reduce 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 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:
- Download the ITC-01 Offline Tool
- Run and install the app and use the “import” option to edit the ITC-01 returns file.
- 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 ITC03 offline tool
- Extract, run and install the downloaded file and use the “Import” option to edit the generated file.
- 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 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 ITC04 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
This tool can only be run on Windows 7 and above (Mac/Linux not supported). Supported browsers include Internet Explorer 10, Google Chrome 49 or Firefox 45 and above. You will also need MS-Excel 2007 or above to use this GST offline tool.
GST ARA 01 Application for Advance Ruling
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. 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
GSTR 4 Offline Tool
GSTR 4 or GST Return 4 is a type of GST Return that needs to be submitted by a composition dealer on a quarterly basis 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 returns offline tool GSTR4
- Read me file
- Release Notes
The tool only runs on Windows OS 7 or above and also 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 tool.
GSTR 6 Offline Tool
The GSTR6 is a monthly GST return that needs to be filed by an Input Service Distributor. This return contains details of ITC (input tax credit) received by an input service distributor (ISD) 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. The GST 6 returns need to be filed by the 13th of each month and once uploaded, details of the return cannot be modified at a later date. You can generate the GSTR6 returns offline using the free GSTR 6 offline tool. This free of chrage download tool is available as a MS-Excel macro file which can be used to prepare the GSTR6 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 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
- Specialised agencies of the United Nations
- Financial institutions and organisations notified under the United Nations (Privileges and Immunities) Act, 1947 and
- 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.
The GSTR 11 has to be filed by the 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 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.
GSTR 7 Offline Utility
GSTR 7 is a type of GST return that is filed by GST registered businesses/individuals who are required to deduct TDS (tax deducted at source) under applicable GST rules. Key inclusions in this return include TDS deducted, TDS liability (payable/paid) and TDS refund claimed (if applicable). While the GSTR 7 needs to be submitted online, using the free offline GSTR 7 tool, you can prepare your returns offline prior to online submission. This way you can decrease the chances of filing erroneous returns. The GSTR 7 offline Utility package works on Windows 7 or newer OS and requires MS-Excel 2007 or above to operate.
GSTR 8 Offline Tool
GSTR 8 is a type of GST return that needs to be filed by e-commerce operators required to deduct TCS (tax collected at source) under existing GST rules. The GSTR-8 includes details of any and all supplies completed through the e-commerce platform and the total amount of TCS collected by the GST registered e-commerce entity. This is a monthly return that needs to be submitted by the 10th of every month for the previous month i.e. GSTR 8 for November 2018 needs to be submitted by the 10th of December 2018. While the GSTR-8 needs to be submitted online, it can easily be prepared offline using the free GSTR -8 Offline Tool available for download from the Official GST Portal. While this tool (available for Windows 7 or later OS) can be used to prepare the return offline, you do need to upload the returns online (as .Json file) on the GST Portal on or before the due date. The penalty for late submission of GSTR-8 is Rs. 200 per day up to a maximum of Rs. 5000.
GSTR 10 Offline Tool
GSTR-10 also known as “final return” needs to be filed by a GST registered person/business if the existing GST registration is cancelled or surrendered. The GSTR 10 has to be filed online on the GST Portal within 3 months from date of GST registration cancellation/surrender. This return does not apply to individuals/businesses that continue to be registered under GST. The free GSTR 10 Offline Utility is available on the official GST Portal and can be used to prepare the return offline. Once the return is prepared, you need to convert the output to the .Json file format, which can be uploaded directly to the GST Portal to complete the GSTR-10 returns filing process.