Offline Process for GSTR-9A Annual Return Filing

Registered taxpayers who have chosen the composition scheme under GST are required to file GSTR-9A, an annual Goods and Services Tax return form. This guide details the steps for utilizing the GSTR-9A offline utility to prepare and upload the return.

Eligibility for the GSTR-9A Offline Utility

Taxpayers enrolled in the composition scheme can utilize the GSTR-9A offline utility to input details such as outward supplies, inward supplies, and Input Tax Credit (ITC). This Excel-based tool simplifies the preparation of the annual GSTR-9A return by allowing users to complete it without an internet connection.

Essential Requirements for Using the GSTR-9A Offline Tool

Before using the GSTR-9A offline utility, taxpayers must ensure their system meets these requirements:

• The operating system must be Windows 7 or a newer version.
• Microsoft Excel 2007 or a more recent version should be installed.

Downloading the GSTR-9A Offline Utility

To download the GSTR-9A offline tool, follow these steps:

1. Log In: Access the official GST portal.
2. Navigate: Go to "Downloads," then "Offline Tools," and select "GSTR-9A Offline Tool." Click the download link provided.
3. Confirm Download: The GSTR-9A offline utility page will appear. Click the download hyperlink. A confirmation message will ask if you wish to download the utility; click "Proceed."
4. Extract and Enable: A zipped utility folder will download. Unzip this file to extract "GSTR_9A_Offline_Utility.xls." Open the Excel file and click "Enable editing," then "Enable Content" to allow modifications.
5. Worksheet Tabs: The GSTR-9A offline utility contains five worksheet tabs for data entry:
   • Read Me: Contains instructions for using the utility.
   • Home: Used for basic details like GSTIN and the financial year.
   • Part II: For recording outward and inward supply details for the financial year.
   • Part III: For details concerning tax paid during the financial year.
   • Part IV: For previous year's transactions declared in current year returns (April to September) or by the annual return filing date, whichever is earlier.
   • Part V: For information related to demands and refunds.
6. Generate JSON: Use the "Generate the JSON file to upload" button to create the JSON file for uploading. Click "Generate JSON file to download." A message indicating that the generation request has been accepted and requires approximately 20 minutes will display. Once the JSON file is ready, click the "Click here to download-file 1" link. This downloaded JSON file includes system-computed GSTR-9A data based on filed GSTR-4/CMP-08, which can be further edited in the offline tool after unzipping.

Preparing GSTR-9A Using the Offline Utility

After downloading the JSON data into the offline utility, taxpayers can input and modify information within specific tables:

1. Data Entry:
   • Table 6: For outward supplies during the financial year.
   • Table 7: For inward supplies subject to the reverse charge mechanism during the financial year.
   • Table 8: For general inward supplies during the financial year.
   • Table 9: For tax payments made over the financial year.
   • Table 10: For inward supplies under reverse charge, declared via amendments (net of debit notes).
   • Table 12: For outward supplies reduced through amendments (net of credit notes).
   • Table 13: For inward supplies under reverse charge, reduced through amendments (net of credit notes).
   • Table 14: For differential tax paid due to declarations in tables 10, 11, 12, and 13.
   • Table 15: For details concerning demands and refunds.
   • Table 16: For information on reversed and availed credit.
2. Error Validation: After updating data in each tab, click the "Validate Sheet" button. Any cells containing errors will be highlighted in red. Hover over these cells to view a yellow description box explaining the error, then make the necessary corrections.

Uploading the GSTR-9A JSON File

To upload the generated GSTR-9A JSON file to the GST portal, follow these instructions:

1. Log In: Sign in to the official GST portal.
2. Navigate to Returns: Go to "Services" > "Returns" > "Annual Return."
3. Select Financial Year: On the "File Annual Returns" page, choose the relevant financial year.
4. Initiate Upload: Click on "Prepare Offline," then navigate to the "Upload" section and click the "Choose File" button.
5. Select File: Locate and select the GSTR-9A JSON file you wish to upload, then click "Open."
6. Validation and Status: A confirmation message will appear upon successful upload. The GST portal will then validate the submitted data. If errors occur during validation, the upload history table will show an "Error Occurred" status. Taxpayers can correct these errors and re-upload the file. The error report will detail only the failed entries, while successfully validated entries can be viewed separately. After the JSON files are uploaded, you can proceed with previewing the filed return as per the portal's instructions.

Resolving Errors with the GSTR-9A Offline Tool

The GSTR-9A offline tool provides mechanisms for identifying and rectifying errors:

On the Offline Tool: Validate Sheet

1. Utilize the "Validate Sheet" option, typically located on the top right side of the Excel utility.
2. Cells containing errors will be highlighted in red. Hover your cursor over these highlighted cells to reveal a yellow description box, which provides guidance for correcting the error.
3. While most errors are flagged by the "Validate Sheet" function, some, such as GSTIN validation, depend on online connectivity and are checked during the JSON file upload to the GST portal.

On the GST Portal: Download Error Report

If a JSON file fails validation checks during upload to the GST portal, an error report will be generated. This report lists only the entries that failed. If the JSON file processes without errors, downloading this report is unnecessary.

Key Considerations for Data Entry

When populating the GSTR-9A offline utility, keep the following points in mind:

• Always ensure a valid GSTIN is entered. It's advisable to verify its active status via the GST portal's search function (Home > Search > Taxpayer > Search GSTIN/UIN).
• While copy-paste functionality is supported, avoid using cut-paste for data entry within the utility.
• You may alter the filename and storage location of the generated JSON file, but its file extension must remain unchanged.

The GSTR-9A offline utility offers several advantages:

• It permits offline updating of details across Tables 6 to 16.
• The built-in validation checks help minimize errors before the final upload to the GST portal.

Note that the utility is not mobile compatible and can only be used on desktops or laptops. Filing GSTR-9A still requires logging into the GST portal.