Navigating GSTR-8 Filing with the Offline Tool

GSTR-8 is a crucial GST return that e-commerce operators, responsible for deducting Tax Collected at Source (TCS) on taxable supplies, must submit. This form outlines specifics of taxable goods supplied and taxes gathered by these operators. To streamline this process, an offline utility is available.

Applicability of the GSTR-8 Offline Tool

This Excel-based offline tool simplifies the preparation of GSTR-8 returns. It is designed for TCS deductors and GST practitioners to input details related to:

• Transactions subject to TCS provisions under Section 52 of the CGST Act (Table 3).
• Amendments to previously filed data (Table 4) within the GSTR-8 form.

System Requirements for the Offline Tool

To effectively use the GSTR-8 offline utility, users need:

• An operating system of Windows 7 or a more recent version.
• Microsoft Excel 2007 or a later version.

Downloading the GSTR-8 Offline Utility

Follow these steps to obtain the tool:

1. Access the official GST portal.
2. Navigate to the "Downloads" section, then "Offline Tools," and select "GSTR 8 Offline Utility."
3. On the displayed returns page, click the download link.
4. A warning message will appear; click "Proceed." This action will download a zipped folder containing the GSTR-8 offline utility.
5. Extract the GSTR8_offline_utility Excel file from the downloaded zipped folder and open it.
6. Click "Enable Editing" followed by "Enable Content." Afterward, proceed to the "Read Me" tab and carefully review all instructions before entering data into the worksheets.

The GSTR-8 offline utility comprises five distinct worksheet tabs:

• Read Me
• Home
• 3 TCS
• 4 Amend
• Suppliers Master

Completing GSTR-8 Tables in the Offline Utility

To accurately fill the tables within the utility, follow these instructions:

1. Home Tab Data Entry: Go to the "Home" tab and input your GSTIN, the relevant financial year, and the specific tax period.
2. Suppliers Master Tab (Optional): Navigate to the "Suppliers Master" tab. Here, you can enter the GSTIN, legal name, and trade name of each deductee. Populating this tab assists in automatically filling data in Tables 3 and 4, though it is not mandatory. The serial number in Column B will auto-populate. You can use the "Action" column to remove any details from this master sheet.
3. Sheet Validation: Click the "Validate Sheet" button.
   • Errors Present: If errors are detected, the problematic cells will be highlighted in red, accompanied by a yellow dialog box explaining the error. Rectify these errors and click "Validate Sheet" again.
   • No Errors: A pop-up message will confirm "sheet successfully validated, no errors found." Click "OK" to continue.
4. Populating Tab "3 TCS": Fill in the following details in the "3 TCS" tab:
   • Column B (GSTIN of the Deductee): Choose the GSTIN from a dropdown list populated by the "Suppliers Master" tab, or manually enter it. To enable copy/paste functionality from other sheets, click the "Enable Suppliers' Master Drop-down" button, which will then change to "Disable Suppliers' Master Drop-down."
   • Column C: Enter the gross value of supplies made to registered individuals.
   • Column D: Input the value of supplies returned by registered individuals.
   • Column E: Enter the gross value of supplies made to unregistered individuals.
   • Column F: Input the value of supplies returned by unregistered individuals.
   • Column G (Net TCS Liability): This amount is automatically calculated based on the data in Columns C through F. If returns (D and F) exceed supplies (C and E), a negative net amount will be calculated.
   • Column H (Integrated Tax): Enter the IGST amount, which should be a minimum of 1% of the net amount liable for TCS.
   • Column I (Central Tax - CGST): Enter the CGST amount, ensuring it is 0.5% of the amount in Column G and equal to Column J.
   • Column J (State Tax - SGST): Enter the SGST amount, ensuring it is 0.5% of the amount in Column G and equal to Column I.
   • Column K (Action): Select "Add" for each row containing new TCS data. Use "Delete" for subsequent uploads to remove rows from data already submitted to the portal.
5. Validate "3 TCS" Sheet: Click the "Validate Sheet" button. If validation is successful, Column L will remain blank. If errors occur, a message will pop up, and Column L will display the error for that row, with problematic cells highlighted in red and a yellow description box. Correct any errors and re-validate. If no errors are found, click "OK" to proceed.
6. Populating Tab "4 Amend" (Optional): Use this tab only if amendments to previous month's returns are necessary. Otherwise, skip it. Provide these details:
   • Column B and C: Select the appropriate month and year from the dropdown lists.
   • Column D and E: Choose the relevant GSTINs from the dropdown lists.
   • Column F, G, H, and I: Enter the gross value of supplies made to or returned by registered/unregistered persons.
   • Column J: This column auto-calculates based on values in Columns G, H, and I.
   • Column K, L, and M: Enter the amounts for Integrated Tax, Central Tax, and State Tax. The total of CGST and SGST, or IGST alone, should be 1% of the amount collected from the deductee.
7. Generate JSON File: Return to the "Home" tab and click "Get Summary" to review all details entered in Tables 3 and 4. After confirming the summary, click "Generate JSON File to Upload." A "Save As" window will appear; enter a file name and click "Save." Confirmation messages will pop up, indicating the file has been successfully generated and saved, ready for portal upload.

Uploading the Generated GSTR-8 JSON File

Once the JSON file is ready, follow these steps to upload it to the GST portal:

1. Log in to the GST portal.
2. Navigate to "Services" > "Returns" > "Returns Dashboard."
3. On the file returns page, select the financial year and return filing period, then click "Search."
4. Locate the GSTR-8 tile and click "Prepare Offline."
5. The upload section of the "Offline Upload and Download for GSTR-8" page will be displayed. Click the "Choose File" button.
6. Browse to select your generated JSON file for upload and click "Open." Upon successful upload, a green confirmation message will appear, and the status in the upload history table will change to "In-progress."
7. Validation Status:
   • If validation is successful, the upload history table will show the status as "Processed."
   • If validation fails, the status will be displayed as "Processed with error."

Resolving Errors Using the GSTR-8 Offline Tool

If your GSTR-8 file is processed with errors, you can use the offline tool to fix them:

Downloading the Error Report

1. Click the "Generate Error Report" link on the upload status page. A confirmation message will appear, and the status will update.
2. Once the error report is generated, click the "Download error report" link to get the zipped file.
3. Unzip the folder and save the GSTR-8 JSON error file to your system.

Opening the Downloaded JSON Error File

1. In the GSTR-8 offline utility, go to the "Home" tab. Under the "Error File Handling" section, click "Open Downloaded Error JSON File."
2. A file dialog box will open. Navigate to and select the downloaded error file, then click "OK."
3. A successful import message will pop up; click "OK" to proceed.
4. Go to the "3 TCS" and "4 Amend" tabs. The entries that failed validation will be highlighted. Correct these entries based on the remarks provided in the "GST portal validation errors" column.
5. After making corrections, click the "Validate Sheet" button again. A success message will appear upon successful validation; click "OK" to proceed.

After successfully using the offline utility and uploading the corrected JSON, you can continue with the online filing process of GSTR-8 on the GST portal.