DO’s & DONT’s WHILE USING GSTR-2 OFFLINE TOOL
The main aim of designing GSTR-2 offline tool (Inward Supply) is to enable taxpayers to prepare the details of missing invoices from other taxpayers (registered or un-registered) without using internet (in offline mode).
In this write-up, every section of GSTR-2 offline tool shall be discussed, particularly the points which are to be kept in mind while using this offline tool.
Features of this tool
- The auto populated invoice details downloaded after the due date from the registered suppliers who have filed their GSTR-1have to be opened in the java offline tool with the enabled buttons of accept/reject. The details can also be modified.
- The appearances & functionalities of the offline tool screens are similar to that of the return filing screens on the GST portal.
- The data entered in the MS-Excel worksheet can be uploaded on the GST portal using the java offline tool which will import the data from excel workbook and convert the same into a json file which is understood by GST portal after the due date of filing of GSTR 1.
Following are some points which are to be kept in mind while using this tool:
- Duplication of invoices with the same tax rate shouldn’t be there, otherwise system throws error as ‘Non duplicated invoices were added & these invoices are duplicated’ at the time of import.
- Amount should be only upto 2 decimal digits
- Ensure that filing of excel should be strictly as per sample data to avoid errors
- The excel workbook template works best with Microsoft excel 2007 & above
Let’s have a glimpse of every heads of this tool:
In case the taxable supplies received from other registered taxpayers (B2B)
Following fields to be filled, if the supplies received from registered taxpayers:
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 |
GSTIN of Supplier | Invoice Number | Invoice date | Invoice Value | Place Of Supply* | Reverse Charge* | Invoice Type* | Rate* | Taxable Value |
–
Column 10 |
Column 11 |
Column 12 |
Column 13 |
Column 14 |
Column 15 |
Column 16 |
Column 17 |
Column 18 |
Integrated Tax Paid |
Central Tax Paid |
State/UT Tax Paid |
Cess Paid |
Eligibility For ITC* |
Availed ITC Integrated Tax |
Availed ITC Central Tax |
Availed ITC State/UT Tax |
Availed ITC Cess |
In case the taxable supplies received from unregistered taxpayers (B2BUR)
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 |
Supplier Name | Invoice Number | Invoice date | Invoice Value | Place Of Supply* | Supply type* | Rate* | Taxable Value | Integrated Tax Paid |
–
Column 10 | Column 11 | Column 12 | Column 13 | Column 14 | Column 15 | Column 16 | Column 17 |
Central Tax Paid | State/UT Tax Paid | Cess Paid | Eligibility For ITC* | Availed ITC Integrated Tax | Availed ITC Central Tax | Availed ITC State/UT Tax | Availed ITC Cess |
In case of import of goods [(IMPG), Inputs/Capital goods from Overseas/SEZ]
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 |
Port code | Bill of entry No. | Bill of entry date | Bill of entry value | Document type* | GSTIN of Supplier | Rate* |
Column 8 | Column 9 | Column 10 | Column 11 | Column 12 | Column 13 |
Taxable Value | Integrated Tax paid | Cess paid | Eligibility for ITC* | Availed ITC Integrated Tax | Availed ITC Cess |
Credit/ Debit Note (Registered Person)
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
GSTIN of Supplier | Invoice/advance payment voucher Number | Invoice/advance payment date | Invoice/advance payment voucher No. | Invoice/Advance payment Voucher Date |
Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 |
Pre GST* | Document type* | Reason for issuing document* | Supply type* | Note/refund voucher value | Rate* |
–
Column 12 |
Column 13 |
Column 14 |
Column 15 |
Column 16 |
Column 17 |
Column 18 |
Column 19 |
Column 20 |
Column 21 |
Taxable value |
Integrated tax paid |
Central Tax paid |
State/UT Tax |
Cess paid |
Eligibility for ITC* |
Availed ITC integrated tax |
Availed ITC Central Tax |
Availed ITC State/UT tax |
Availed ITC cess |
Credit/ Debit Note (Unregistered Person)
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
Note/Voucher No. | Note/Voucher Date | Invoice/advance payment voucher No. | Invoice/Advance payment Voucher Date | Pre GST* |
Column 6 | Column 7 | Column 8 | Column 9 | Column 10 |
Document type* | Reason for issuing document* | Supply type* | Note/refund voucher value | Rate* |
Column 11 |
Column 12 |
Column 13 |
Column 14 |
Column 15 |
Column 16 |
Column 17 |
Column 18 |
Column 19 |
Column 20 |
Taxable value |
Integrated tax paid |
Central Tax paid |
State/UT Tax |
Cess paid |
Eligibility for ITC* |
Availed ITC integrated tax |
Availed ITC Central Tax |
Availed ITC State/UT tax |
Availed ITC cess |
Tax liability on advances (Advance amount paid for reverse charge supplies in the tax period)
Column 1 | Column 2 | Column 3 | Column 4 |
Place of supply* | Rate* | Gross advance received | Cess amount |
Advance adjustments (Adjustments of tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies attracting reverse charge)
Column 1 | Column 2 | Column 3 | Column 4 |
Place of supply* | Rate* | Gross advance adjusted | Cess amount |
Supplies from Composition taxable person, Nil rated, exempted and Non GST supplies received
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
Description | Composition taxable persons | Nil rated supplies | Exempted (other than Nil rated/non- GST supply) | Non GST Supplies |
Input Tax Credit Reversal/Reclaim
Column 1 | Column 2 | Column 3 | Column 4 |
ITC integrated tax amount | ITC central tax amount | ITC State/UT Tax amount | ITC cess amount |
HSN Summary
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
HSN | Description | UQC* | Total quantity | Total value |
Column 6 | Column 7 | Column 8 | Column 9 | Column 10 |
Total value | Taxable value | Central Tax amount | State/UT Tax amount | Cess amount |
*drop down list |
The offline tool can be downloaded from https://www.gst.gov.in/download/returns
About the Author:
C S Ekta Maheshwari is the Author of this article and she is a PRACTICING COMPANY SECRETARY in Delhi. The Author can be reached at [email protected]
Disclaimer: The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.
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