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 csektamaheshwari14@gmail.com 

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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