A Guide to Filing GSTR-11 with the Official Offline Utility

Entities holding a Unique Identity Number (UIN) must submit Form GSTR-11 to claim refunds for taxes paid on goods and services acquired within India. This submission is a mandatory step before initiating any refund request.

Who Can Use the Offline Tool for GSTR-11?

The GSTR-11 offline utility is designed for UIN holders to electronically file their Form GSTR-11. This form is a necessary precursor to submitting Form GST RFD-10 for claiming refunds on inward supply taxes.

Prerequisites for Using the GSTR-11 Offline Tool

Before utilizing the GSTR-11 offline tool, users must ensure their system meets the following specifications:

• Operating System: Windows 7 or a newer version.
• Spreadsheet Software: Microsoft Excel 2007 or a later version.

Steps to Download and Install the GSTR-11 Offline Tool

Follow these instructions to acquire and set up the GSTR-11 offline utility:

1. Access the official GST portal.
2. Go to the 'Downloads' section, then 'Offline Tools', and finally select the 'GSTR 11 offline tool' to initiate the download.
3. Choose a preferred location on your computer to save the compressed (zipped) file.
4. Decompress the downloaded file and extract the GSTR_11_offline_utility.xls file. Double-click this Excel file to open it.

The GSTR-11 Excel utility includes four distinct worksheet tabs:

• Read Me: Provides comprehensive instructions for completing the form.
• Home: Offers various functions, such as opening downloaded GSTR-11 JSON files, generating JSON files for upload, opening downloaded error JSON files, and viewing summaries.
• 3A: Used for entering detailed information regarding received invoices.
• 3B: Designated for recording details of debit and credit notes received.

Steps to Prepare the GSTR-11 Return

Before inputting information into the GSTR-11 offline utility, verify that you are using the most current version downloaded from the GST portal. To update details, follow these steps:

1. Launch the GSTR-11 offline tool and proceed to the 'Home' tab.
2. Input your Unique Identity Number (UIN) into the designated field. Subsequently, select the relevant financial year and tax period from the provided drop-down menus.
3. Move to the '3A' tab. Populate each required field with the appropriate details. The mandatory columns include:
   • GSTIN of the supplier
   • Invoice number
   • Invoice date
   • Invoice value
   • Place of supply
   • Rate
   • Taxable value
   • Integrated Goods and Services Tax (IGST), State Goods and Services Tax (SGST), and Central Goods and Services Tax (CGST)
4. After all data is entered, click the 'Validate Sheet' button.
   • Successful Validation: If no errors are found, the 'sheet validation errors' column will appear blank.
   • Unsuccessful Validation: A prompt will indicate that erroneous cells are highlighted in red. Click 'OK'. Review the 'sheet validation errors' column, correct the identified issues, and then re-validate the sheet by clicking the 'Validate Sheet' button once more. The column will be clear if all errors are resolved.
5. Navigate to the '3B' tab. Input the details for debit and credit notes, then apply the same validation and error correction procedures as performed for tab '3A'.

How to Generate the JSON File?

To create the JSON file for upload:

1. Return to the 'Home' tab and click the 'Get Summary' button. This action will display an overview of all entered sections, including a Point of Supply (POS)-wise summary at the bottom.
2. Click the 'Generate JSON File to Upload' button.
3. Acknowledge the message indicating that processing might take a few moments by clicking 'OK'.
4. Once the JSON file export is complete, a confirmation message will appear. Click 'OK'.
5. Select a destination folder on your computer, provide a file name, and click 'Save'. The JSON file will then be stored in the chosen location.

How to Upload the Generated JSON File?

Upload your generated JSON file to the GST portal by following these steps:

1. Log in to the official GST portal.
2. Navigate through 'Services' > 'Returns' > 'Returns Dashboard'.
3. On the returns dashboard, specify the relevant financial year and return filing period using the drop-down lists, then click 'Search'.
4. Locate the GSTR-11 tile and click the 'Prepare offline' button.
5. The GSTR-11 offline upload and download page will open. On the 'Upload' tab, click the 'Choose File' button.
6. Browse your computer to find and select the previously generated JSON file for upload. Click 'Open'.
7. The GST portal will validate and process the uploaded JSON file. If validation is successful, your submitted details will populate as a summary. Should validation fail, the portal will provide an error report.

How to Open a Downloaded GSTR-11 File?

To access a previously downloaded GSTR-11 JSON file:

1. From the 'Home' tab of the GSTR-11 offline utility, click the 'Open Downloaded GSTR-11 JSON File' button.
2. Browse for and select the desired JSON file, then click 'OK'.
3. A confirmation message, 'Downloaded GSTR-11 file successfully imported', will appear upon successful import.

The utility will automatically populate the sections with the imported data, allowing for any necessary adjustments.

4. Validate the sheet by clicking the 'Validate Sheet' button (as described in previous sections).
5. After successful validation, click 'Get Summary' on the 'Home' tab to refresh the overview of all sections (as explained earlier).
6. To prepare the file for online submission, click 'Generate JSON file to upload' for eventual upload to the GST portal (also explained previously).

Correcting Errors Using the GSTR-11 Offline Tool

Downloading the Error Report

1. If errors occur during the JSON file upload, the status column on the GST portal will show 'Processed with errors'. A 'Generate error report' link will become available; click it.
2. Once the report is ready, click the 'Download error report' link to save the error file.
3. The error report arrives as a zip file. Save it to your system, then decompress the folder. The extracted content will include a JSON file.

Opening the Downloaded JSON Error File

To open the GSTR-11 error JSON file:

1. Go to the 'Home' tab and click 'Open Downloaded Error JSON File'.
2. A file dialog box will appear. Locate and select the saved error file, then click 'OK'.
3. A message confirming 'Error Report successfully imported' will pop up. Click 'OK' to continue.
4. Navigate to either the '3A' or '3B' tab and rectify the errors as indicated in the 'GST Portal validation errors' column.
5. After all corrections are made, click the 'Validate Sheet' button to re-validate the sheets. Upon successful validation, proceed to generate and upload the new JSON file using the previously outlined steps.

How to Submit and File GSTR-11?

To finalize and submit your GSTR-11 return:

1. Access your account on the GST portal.
2. Proceed to 'Services' > 'Returns' > 'Returns Dashboard'.
3. On the 'File Returns' page, choose the relevant financial year from the drop-down list and click 'Search'.
4. Under the GSTR-11 section, click the 'Initiate Filing' button.
5. Click 'Preview' to review a PDF summary of your return. It is crucial to verify this summary against both your offline tool review and your accounting records to ensure accuracy and completeness before submission. Only submit when confident in the displayed summary.
6. Mark the declaration checkbox, then click 'File Return'. Confirm your action by clicking 'Yes'.
7. From the drop-down list, select the Authorized Signatory. You can then choose to 'File with DSC' (Digital Signature Certificate) or 'File with EVC' (Electronic Verification Code), based on your preference.
8. Upon successful verification, an Acknowledgement Reference Number (ARN) will be issued, and the return status will update to 'Filed'.
9. To apply for a refund for the quarter associated with the filed GSTR-11, click the 'GENERATE RFD-10' button to create the RFD-10 application.