2020-02-11 09:42:54GST CenterEnglishVarious GST offline tools made available by the government on the GST portal to make tax filing easier for various taxpayers under GST.https://quickbooks.intuit.com/in/resources/in_qrc/uploads/2020/02/GST-Offline-Tools-A-Complete-Guide.jpghttps://quickbooks.intuit.com/in/resources/gst-center/gst-offline-tools/GST Offline Tools: A Complete Guide

GST Offline Tools: A Complete Guide

11 min read

Introduction of GST is one of the major tax reforms introduced by the government of India. Unlike the previous indirect tax regime, GST aims to simplify filing of indirect tax returns as well as compliance.

It is a consumption based tax that is introduced to subsume a host of indirect taxes into a single unified tax. Further, taxpayers under GST can claim the benefit of the tax paid on inputs thereby eliminating tax on tax effect.

Apart from these structural changes, GST has brought about efficiency and automation in tax compliance and return filing processes. For instance the shift from manual to online GST compliance has made the tax filing less cumbersome.

Thus, there are various aspects of GST that are carried out online mandatorily. These include, GST registration, return filing, claiming refund, etc.

The taxpayers login to the GST online portal in order to undertake these activities. However, the government has also provided the facility of certain downloadable offline tools for taxpayers who have restricted access to the online tools.

These GST offline tools are available for free on the GST portal and can be used offline, that is, even when not connected with internet. For instance, a taxpayer can use the offline return tool to prepare documents for returns and then upload the same on the GST portal by creating a JSON file.

Thus much like return, there are various offline tools made available by the government on the GST portal to make tax filing easier for various taxpayers under GST.

In this article, you will learn about what are the various GST Offline Tools, how can they be downloaded and the requirements for downloading the same.

1. New Return Offline Tool

As per the 37th GST Council Meeting, the new GST return filing system will be implemented from April 2020. Government has released the beta or the trial version of the GST Offline Tool so as to make the taxpayers familiar with its features.

This tool helps to prepare Forms GST ANX-1 and GST ANX-2, that would supplement the main return GST RET-1.

What is it Used For?

The new return Offline Tool would help the taxpayer to:

  • Create ANX-1
  • Take requisite actions in ANX-2
  • Match ANX-2 with the purchase register in the offline tool.

Where Can New Return Offline Tool Be Downloaded?

To install the offline return tool, the taxpayer needs to download, extract the zip file and run GST New Returns Offline_Beta_v0.4.exe file. Visit the link gst.gov.in/download/new_returns to download the same.

What Does the Return Offline Tool Contain?

The zip file for the new return Offline Tool gives the taxpayer access to the following:

  • ANX-1 section wise csv files
  • ANX-1 excel template
  • GSTNewReturnsOffline_Beta_v0.4
  • Purchase register excel template
  • User manual
  • Read me
    Change history

What Do You Need to Install Return Offline Tool?

To Install the tool effortlessly on your device, you must ensure that your system meets the following requirements:

  • Windows 7 or above operating system as the tool does not function on MAC or LINUX
  • One of the two following browsers which include:
    • Google Chrome 7+
    • Firefox 45+
    • Microsoft Excel 2007 and above
    • 200 MB of free disc space in the local machine

2. TRAN-1 Offline Tools

An important issue for taxpayers registered under GST is that many of them were stuck with the taxes paid under the previous tax regime such as VAT, Service Tax, Excise etc.

To help such taxpayers claim ITC on inputs, raw materials etc. bought during the old indirect tax regime, the government introduced Form TRAN-1.

What is it Used For?

The TRAN-1 Offline Tools would help the taxpayer to claim credit for the taxes paid on inputs in the pre GST regime such as VAT, Service tax, excise etc.

Where Can TRAN-1 Offline Tool Be Downloaded?

In order to download the various TRAN-1 Offline Tools, visit the link gst.gov.in/download/trans1b.

What Does the TRAN-1 Offline Tool Contain?

The zip file for the TRAN-1 Offline Tool gives the taxpayer access to the following:

  • TRAN-1 5(b) Statutory Form csv template

TRAN-1 5(b) is a section in the TRAN-1 Form that contains details of Statutory forms received for which credit is being carried forward.

  • TRAN-1 6(a) Capital Goods – Central Tax excel template

If the taxpayer has a number of records in section 6(a) of this form, he can use this template to fill the necessary details and create JSON File for uploading. Section 6(a) of TRAN – 1 Transitional ITC/ Stock Statement contains details in respect of unavailed CENVAT Credit with regards to Capital Goods carried forward to electronic credit ledger as Central tax.

  • TRAN-2 6(b) Capital Goods – State/UT Tax excel template

This section of the form deals with amount of unavailed input tax credit that is carried forward to electronic credit ledger as State or UT Tax. This is in respect of all registrations on the same PAN and in the same State.

  • TRAN-1 7(a) Details of Inputs Held in Stock or inputs contained in finished or semifinished held in stock excel template

This section of TRAN-1 deals with amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6)).

  • TRAN-1 7(b) Details of Inputs Held in stock – eligible duties and taxes/VAT/(ET) excel template

7(b) of TRAN-1 includes amounts of eligible duties and taxes/VAT/ET with regards to inputs or input services under section 140(5).

  • TRAN-1 9(a) Details of goods sent as Principal csv template

9(a) of TRAN-1 form contains details of goods sent as Principal to the job worker under section 141.

  • TRAN-1 9(b) Details of goods held in stock csv template

This section of the TRAN-1 form deals with the details of goods held in stock as a job worker on behalf of the principal under section 141.

Taxpayer can use these TRAN-1 Offline Tools to fill the requisite details and generate JSON file for uploading on the GST portal.

3. TRAN-2 Offline Tool

TRAN-2 is basically a form filed by a dealer or a trader who was unregistered under the previous tax regime but has now registered under GST. Thus, such a dealer does not have any evidence such as a VAT or Excise invoice in respect of stocks held before June 30th, 2017.

Such taxpayers can claim tax credit on the stock held with them by filing TRAN-2.

What is it Used For?

The TRAN-2 would help the taxpayer unregistered under the pre GST regime but has now registered under GST to claim ITC on stock held by them on June 30th, 2017.

Where TRAN-2 Offline Tools Be Downloaded?

The taxpayer can download TRAN-2 Offline Tools by visiting gst.gov.in/download/trans-2.

What Do TRAN-2 Offline Tools Contain?

The zip file for the TRAN-2 Offline Tools gives the taxpayer access to the following:

  • TRAN-2 Inputs held on stock (Central) excel template

This template is used to fill the details contained in section 4 of Form GST TRAN-2. Section 4 of the TRAN-2 Form contains information in respect of inputs held on stock on appointment date. These are the inputs in respect of which the taxpayer does not have any invoice or document that acts as an evidence for the payment of taxes carried forward to electronic ledger.

  • TRAN-2 Credit on State Tax on the stock excel template

This tool is used to provide details in section 5 of TRAN-2 Form. Section 5 of this form contains information in respect of credit on State Tax on the stock mentioned in section (4).

4. GSTR-3B Offline Utility

GSTR-3B is a return form that contains the summary of outward supplies, inward supplies, ITC, etc that is filed every month for which the taxpayer files his return.

Unlike GSTR-1, GSTR-3B does not require invoice level information. Rather, it contains aggregate values for every detail that goes into it such as outward and inward supplies, ITC, inward supplies liable to reverse charge, etc.

What is it Used For?

The taxpayer filing monthly returns can use this Offline Tool to prepare GSTR-3B Offline.

Where GSTR-3B Offline Utility Be Downloaded?

The taxpayer can download GSTR-3B Offline Utility by visiting gst.gov.in/download/gstr3b.

What Does GSTR-3B Offline Utility Contain?

The zip file for the GSTR-3B Offline Utility gives the taxpayer access to excel based GSTR-3B template and help instructions.

What Do You Need to Install GSTR-3B Offline Utility?

To Install the tool effortlessly on your device, you must ensure that your system meets the following requirements:

  • Windows 7 or above operating system as the tool does not function on MAC or LINUX
  • Microsoft Excel 2007 and above

5. ITC-01 Offline Tool

ITC-01 is a form under GST that is used to claim input tax credit under section 18(1) of the CGST Act, 2017 by the registered person.

Section 18(1) of the CGST Act, 2017 entitles the taxpayer to avail input tax in respect of inputs held in stock. And inputs forming part of semi finished or finished goods held in stock on the day immediately before the date from which such a person becomes liable to pay tax under GST.

What is it Used For?

This Offline Tool is used by the registered person under GST who is eligible to claim ITC under section 18(1) of the CGST Act, 2017.

Who Needs To File ITC-01?

As per section 18(1) of the CGST Act, 2017, following registered persons need to file ITC-01:

  • New persons applying for GST registration and have been granted such registration. These are the persons who are further entitled to claim ITC for inputs held in stock and inputs forming part of semi finished or finished Stock immediately before the date on which such persons are liable to pay GST.
  • Persons applying for GST registration voluntarily. These are the persons who shall hold the right to avail ITC for inputs held in stock and inputs forming part of semi finished or finished Stock immediately before the date of getting registered under the Act.
  • Taxpayers registered under the Composition Scheme. These are the persons who fail to pay tax hold the right to claim ITC on inputs held in stock and inputs forming part of semi finished or finished Stock immediately before the taxpayer becomes liable to pay tax under section 9 of the Act.
  • Where exempt goods or services supplied by registered taxpayer becomes taxable, he is entitled to take credit on inputs held in stock and inputs forming part of semi finished or finished Stock relatable to such exempt supply immediately before the date from which such supply becomes taxable.

Where ITC-01 Offline Tool Be Downloaded?

The taxpayer can download ITC-01 Offline Tool by visiting gst.gov.in/download/itc01.

What Does ITC-01 Offline Tool Contain?

The zip file for the ITC-01 Offline Tool contains:

  • ITC-01 excel file
  • Read me
  • Release notes
  • FAQs and user manual on ITC-01

What Do You Need to Install ITC-01 Offline Tool?

To Install the tool effortlessly on your device, you must ensure that your system meets the following requirements:

  • Windows 7 or above operating system as the tool does not function on MAC or LINUX
  • Microsoft Excel 2007 and above
  • One of the two following browsers which include:
    • Google Chrome 49+
    • Firefox 45+
    • Internet explorer 10+
Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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