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GST aims to simplify the filing of indirect tax and returns as well as compliance. All the related activities to GST like GST registration, GST filing & application for GST refunds are done online by introducing GST Offline Tools on a trial basis.
The article discusses the GST Offline Tools in depth.
The GST Offline Tools are available on the GST portal to smooth the filing of GST-related activities that included GST registration, GST filing & GST refunds, which are done online.
The GST portal provides for these tools to download in a zip folder for free. These tools are used to perform key tasks related to GST.
The complete list of offline tools is available on the GST portal homepage under the tab of downloads.
The taxpayer needs to prepare the GST return offline & then it can be uploaded directly on the GST portal to complete the process.
The new GST offline Tools have been introduced with the following components:
The returns offline tool can be downloaded and installed and is used to prepare GST Returns using the GSTR- 01 Form.
The GST Returns Offline Toolkit includes:
The new return offline tool can be installed smoothly if the system has the following:
Steps to download & install the return GST Offline Tool
The GST Offline Tools includes:
Tran – 1 GST Offline Tools
Tran – 2 GST Offline Tools
It is better known as Transition 2, and it has to be filed by the GST registered businesses. The taxpayers use the tool when they don’t have bills or invoices for the tax they paid. This is mainly possible in the case of non – GST registered vendors.
GSTR – 3B GST Offline Utility
GSTR – 3B or GST Returns 3B is a self – declaration to be done monthly and needed to be filed online by the dealers registered under GST. For each GSTIN, a separate GSTR 3B is to be filed. It can be revised once it has been filed with the authorities. GSTR 3B offline usage helps minimize errors and ensures compliance with the GST rules.
ITC – 01 GST Offline Tool
ITC -01 GST Offline Tool needs to be submitted under Section 18 (1) of the GST Act by a registered GST individual or business seeking to claim ITC (Input Tax Credit). It acts as a declaration from the registered business when filing for the claim of the ITC.
Step 1: Download the ITC -01 Offline Tool.
Step 2: Run & install the tool and then use ‘import’ to edit the ITC-01 returns file.
Step 4: The converted file can be uploaded to the GST Portal.
ITC – 03 GST Offline Tool
The ITC -03 GST Offline Tool is to be filed by the taxpayers in the following cases:
The data entered in the form must include details of raw materials, semi-finished goods & finished goods in stock, and capital goods information of the business entity or individual.
Step 1: Download the ITC -03 Offline Tool.
Step 2: Run & install the tool and then use ‘import’ to edit the ITC-03 returns file.
The ITC -04 GST Offline Tool is to be filed by the taxpayers in the following cases:
The manufacturer can use it to perform the tasks that include:
GST ARA 01 Application for Advance ruling
GST ARA 01 is a 2-page document to be file for applying an Advance Ruling on specific tax matters by the company or an individual.
Advance Ruling means a written interpretation of the tax laws by the tax authorities on various tax matters.
GSTR 4 Offline Tool
GSTR 4 is submitted by a composition dealer quarterly, i.e., once every 3 months. The GSTR 4 Offline tool includes:
GSTR 6 Offline Tool
It is a monthly GST return to be filed by the Input Service Distributor (ISD). It contains the details of ITC received by ISD. It is mandatory to file GSTR 6 by the 13th of every month, and once it is uploaded, it cannot be altered.
The GSTR 6 filing is a mandatory requirement for all the ISDs, even if it is a nil document.
GSTR 11 Offline Tool
It is a GST return type that needed to be filed by registered persons or businesses issued with a UIN (Unique Identity Number). The UIN is used to receive GST refunds for the goods & services purchased by individuals or businesses, where Indian taxes, including GST, don’t apply.
The following entities can receive the UIN:
According to the current rules, the due date to file GSTR 11 is the 28th of every month.
Read our article:Difference between GST Interstate and Intrastate Supply
Completed BA LLB from JEMTEC, School of Law, Greater Noida (Affiliated to GGSIP University, New Delhi). I have an experience of about 2 years in various fields of corporate laws, but I have a keen interest in researching on legal issues and to gain knowledge. I always strive to bring the best to work on what I do.
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