A Comprehensive Guide to Using the GSTR-10 Offline Utility Tool

The Goods and Services Tax (GST) Form GSTR-10, also known as the 'Final Return,' is the last return that registered individuals must submit before their registration is canceled. Most taxpayers are required to file this return. Although it is primarily filed online, the GST portal offers an option to complete the details using an offline utility. This offline tool becomes mandatory for data input on the portal when more than 500 records need to be entered. This guide will walk you through the process of downloading, using, and uploading the GSTR-10 offline utility.

Downloading and Opening the GSTR-10 Offline Tool

Follow these steps to access and prepare the GSTR-10 offline utility:

1. Access the GST Portal: Go to the official GST portal.
2. Navigate to Offline Tools: Select 'Downloads' from the menu, then 'Offline Tools,' and finally 'GSTR-10 Offline Tool.'
3. Initiate Download: Click the 'Download' button, then confirm by clicking 'Proceed.'
4. Extract and Open: Unzip the downloaded file. Locate the extracted files and open the Excel utility.
5. Enable Macros: Click 'Enable Editing' followed by 'Enable Content' to ensure that all necessary macros function correctly.

It is crucial to always use the most recent version of the utility for accurate processing.

Entering Table-Wise Details in the Worksheet

Begin by filling in your personal and return-specific information:

1. Complete Home Worksheet: Navigate to the 'Home' tab and input the following details:

   • Your GSTIN (Goods and Services Tax Identification Number).
   • The effective date your registration was canceled.
   • The reference number of the cancellation order.
   • The date of the cancellation order for the tax period.

   All dates must be entered in DD-MM-YYYY format.

2. Summary of Required Tables: The workbook requires specific table-wise details, summarized below:

Invoice_Available Worksheet

This section corresponds to Tables 8A, 8B, and 8C of Form GSTR-10. Here, you must report details of Input Tax Credit (ITC) reversal for cases where supplier invoices are available. This includes ITC reversal for:

• Inputs held in stock.
• Semi-finished goods currently in stock.
• Finished goods inventories.
• Capital goods or plant and machinery.

Inv_Not_Avail (with GSTIN) Worksheet

Details for Table 8D of Form GSTR-10 are reported in this table. This is for ITC reversal where invoices are not available, but the GSTIN of the suppliers is on record.

Inv_Not_Avail (without GSTIN) Worksheet

This tab is for Table 8D of Form GSTR-10, specifically for ITC reversal where neither the invoices of the respective suppliers nor their GSTIN/CX/VAT details are accessible.

Below is a summary of the various fields that need to be completed:

• GSTIN or Registration number under CX/VAT: One of these identification numbers is mandatory.
• Trade Name/Legal Name: This field is optional and should only be filled if the GSTIN field is also completed.
• Invoice/Bill of Entry No.: Enter this in an alphanumeric format, allowing special characters like '/' and '-'. The number of characters must not exceed 16.
• Invoice/Bill of Entry Date: Use the DD-MM-YYYY format for dates.
• Goods Type: Select the appropriate option from the provided drop-down list.
• Description of Inputs held in stock: This field accepts alphanumeric input, including '/' and '-', with a maximum length of 50 characters.
• UQC (Unit Quantity Code): Choose from the drop-down list.
• Quantity: Input values with up to 13 digits before the decimal and 2 digits after.
• Value (As adjusted by debit note/credit note): Enter the total value as shown on the invoice, including two decimal places.
• Amount of ITC/Tax Payable (Rs.): For inter-state supplies, input only the IGST amount. For intra-state supplies, enter equal amounts for CGST and SGST. If the tax is CX/VAT, use the CGST and SGST columns.
• Cess: Fill in the cess value only if it applies.
• Action: Choose 'Add' or 'Delete' from the drop-down list to add new invoices or remove existing ones. The 'Add' option can also be used to update details for existing invoices with the latest data.
• GST Portal Validation Error(s): If an error JSON file is opened using the offline utility, any errors in an entry will be displayed in this column. Details on correcting these errors are provided later in this article.

Important Considerations:

1. The 'Inv_Not_Avail (with GSTIN)' worksheet will not contain columns for invoice number and date.
2. For the 'Inv_Not_Avail (without GSTIN)' worksheet, entering a value in the 'Sl. No.' column is mandatory since invoice number, date, and GSTIN columns are absent.

After inputting your data on each sheet, ensure you click the 'Validate Sheet' button.

Generating a JSON File for Upload

Once all details are entered and validated:

1. Return to Home Sheet: Go to the 'Home' sheet (the 'Go Home' button can also be used for navigation).
2. Get Summary: Scroll down and click 'Get Summary.' This will display a summary based on the data entered across all worksheets.
3. Generate JSON File: Scroll back to the top and click 'Generate JSON File to upload.' A 'Save As' window will appear. Choose your desired save location and click 'Save.' A confirmation message will then appear, indicating that the file is saved and ready for upload to the common portal. Click 'OK' to proceed.

Uploading the GSTR-10 JSON File

Follow these steps to upload your generated JSON file to the GST portal:

1. Log in: Access your account on the GST portal.
2. Navigate to Final Return: Go to 'Service' > 'Returns' > 'Final Return.'
3. Prepare Offline: On the GSTR-10 tile, click the 'Prepare Offline' button.
4. Choose and Upload File: In the 'Upload' section, click 'Choose File.' Locate your saved JSON file and click 'Open.'

A green confirmation message will indicate a successful upload. The portal may take up to 15 minutes to validate the file.

After validation, two outcomes are possible:

• No Errors: If no errors are found, the upload history table will show the status as 'Processed,' and the 'Error Report' column will display 'NA.' You can preview the data by navigating to 'Service' > 'Returns' > 'Final Return' and clicking 'Prepare Online' on the GSTR-10 tile. For complete filing instructions, refer to the article on GSTR-10 guide on GST Portal.
• Errors Found: If errors occur, the upload history table will display 'Error Occurred' in the 'Status' column, and the 'Error Report' column will list the entries that failed validation. Refer to the next section for instructions on resolving these validation errors.

Downloading the Error JSON File

If errors are detected during validation:

1. Generate Error Report: After validation, a link to download the error report will become available. Click 'Generate error report.' A confirmation message will appear, and the 'Error Report' column will show that the error generation request has been submitted.
2. Download Error Report: It may take some time for the report to be ready. Once available, the 'Error Report' column will display a 'Download error report' link. Click this link to download the Error GSTR-10 JSON file to your computer.

Correcting Errors Using the Offline Tool

To fix validation errors:

1. Extract Error File: Unzip the downloaded Error GSTR-10 JSON file to an accessible location.
2. Open in Utility: Open the offline utility and go to the 'Home' tab.
3. Load Error File: In the 'Error Handling Section,' click 'Open Downloaded Error JSON Files.' Navigate to where you saved the error JSON file and click 'OK.'
4. Review and Correct: On each individual sheet, check the 'GST Portal Validation Errors' column. This column will describe the error. Make the necessary corrections and click the 'Validate Sheet' button on every modified sheet.
5. Generate New JSON: Return to the 'Home' sheet and click 'Generate JSON File to upload.'
6. Save Updated File: The 'Save As' window will appear. Select a location to save the corrected JSON file and click 'Save.' A message will then prompt you to upload the file to the GST portal.

Important Information Regarding GSTR-10 Offline Utility

Here are some common questions and answers about using the GSTR-10 offline tool:

• System Requirements: The GSTR-10 offline utility requires Windows 7 or a newer version and Microsoft Excel 2007 or a later version.
• Mobile Usage: Currently, the offline utility cannot be used on mobile devices.
• GSTIN Auto-population: The name associated with the GSTIN will not auto-populate when entered. As an offline utility, it does not have real-time access to the GSTIN database for such information.
• Correcting Row Data: To correct incorrect details entered in the rows of the utility, simply use the 'Delete' button on your keyboard to clear the cell. The 'Add' or 'Delete' options in the 'Action' column's drop-down list are for managing data on the GST portal, not for correcting input within the utility itself.
• Understanding Validation Errors: If clicking 'Validate Sheet' only highlights cells in red and shows 'Error in row' in the 'Sheet validation' column, hover your cursor over the red-highlighted cells or navigate to the 'Review' ribbon and select 'Show All Comments' to get a detailed description of the error.
• Re-uploading Corrected File: When you re-upload a corrected GSTR-10 JSON file, any existing data on the portal will be updated with the new details. If there are new entries, they will be added as new records.