All about GST Offline Tools

GST Offline Tools

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.

What do you mean by GST Offline Tools?

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[1] to complete the process.

Advantages of GST Offline Tools

  • It helps the user to understand the new return system used for GST filing.
  • It allows the businesses to have a smooth transition into the new return system.
  • The tools need an internet connection to allow users for smooth usage without much expense.

What are the main components of the new Return GST Offline Tool?

The new GST offline Tools have been introduced with the following components:

  • Form GST ANX -1: It is used to report the details of all the outward supplies. The details can be entered document-wise or imported from an excel file directly.
  • Form GST ANX -2: It is used to report all the inward supplies. The details will be auto-drafted based on the suppliers’ documents, & the recipients can approve or reject or mark the same as pending.
  • Matching Tool: It is used to match the taxpayer’s purchase register with the data auto-drafted in the GST ANX-2 to be downloaded from the GST portal.

What does Returns GST Offline Tool contain?

The returns offline tool can be downloaded and installed and is used to prepare GST Returns using the GSTR- 01 Form.

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The GST Returns Offline Toolkit includes:

  • User Manual
  • GST Offline Tool Application
  • GSTR 1 and GSTR 2 Excel Workbook Template
  • Section-wise CSV format files.

What do you need to install Return Offline Tool?

The new return offline tool can be installed smoothly if the system has the following:

  • Windows 7 or above OS (the tool does not function on Mac or Linux)
  • One of the two following browsers that include:
    • Google Chrome 7+
    • Firefox 45+
  • Microsoft Excel 2007 & above.

Steps to download & install the return GST Offline Tool

  • Visit the GST Portal.
  • Go to the ‘Downloads’ section on the homepage. Click o the ‘Offline Tools.’
  • Click on ‘GST New Return Offline Tool (Beta).’
  • The option of download will be highlighted. Click on download and then proceed.
  • The files will be downloaded in a zip folder. Extract the files and run the setup in your system.
  • The file will be downloaded; click on install.
  • After installation is complete, you can use the tools.

GST Offline Tools

The GST Offline Tools includes:

GST Offline Tools

Tran – 1 GST Offline Tools

It can also be called Transitional -1 Input Tax Credit (ITC) or Stock Sale. This is an important tool for the existing businesses registered under VAT, and it allows them to convert their VAT liability into SGST (State Goods and Services Tax). The form can be downloaded and filled by the taxpayer. After filling in the details, the document must be submitted to the GST portal after converting the document to JavaScript Object Notation format (.Json format).

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.

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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.

Steps to prepare and submit the ITC 01 form using the GST Offline Tool

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 3: Prepare the ITC -01 return offline and convert the file to the JavaScript Object Notation format (.Json format).

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:

  • If the taxpayer is registered under the composition scheme.
  • If the supply of goods & services are wholly exempted & Input Tax Credit has availed.

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.

Steps to use the ITC 03:

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.

Step 3: Prepare the ITC -03 return offline and convert the file to the JavaScript Object Notation format (.Json format).

Step 4: The converted file can be uploaded to the GST Portal.

ITC – 04 GST Offline Tool

The ITC -04 GST Offline Tool is to be filed by the taxpayers in the following cases:

  • If the manufacturer is sending goods (capital or input goods) to a job worker to process them at its next stage.
  • If the job worker sends back the goods to the manufacturer.
  • If the job worker sends goods to another job worker.
  • If the job worker sends goods to the end customer.
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The manufacturer can use it to perform the tasks that include:

  • To prepare ITC-04 declaration offline.
  • To upload the details, including the bulk invoices, to the GST portal.

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:

  • Excel macro file
  • User Manual
  • Read me file
  • Release notes.

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:

  • Embassy of foreign countries.
  • Specialized agencies of United Nations.
  • Financial institutions under the UN (Privileges & Immunities) Act, 1947.
  • Any person or class of persons notified by the commissioner.

According to the current rules, the due date to file GSTR 11 is the 28th of every month.


For ease in filing returns in the GST portal, the government has introduced GST Offline Tools for free. After downloading the GST Offline tools and filing in the details, the taxpayer must upload the document in the JavaScript Object Notation format (.Json format).

Read our article:Difference between GST Interstate and Intrastate Supply

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