Q. 1 Can I file complete Form GSTR-6 using Offline Utility?

Ans. No. Filing of Form GSTR-6 can take place only online on the GST Portal.

Using Offline Utility, you will be able to prepare details of Table 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC (in offline mode) but remaining activities for filing Form GSTR-6, like payment of late fee and filing is to be completed on portal only.

Once you have uploaded these details using the json file on the GST Portal, you may proceed to file the Form GSTR 6. Liabilities relating to late fee, if any will be computed then. Only after making payment, Form GSTR 6 can be filed.

Q.2 What are the features of GSTR-6 Offline Utility?

Ans. The Key Features of GSTR-6 Offline Utility are:

  • The GSTR-6 details of Table 3.B2B, 6B CDN, 6A ITC received (B2BA), 6C CDNA, 5,8 Distribution of ITC and 9 Amendment of distribution of ITC can be prepared offline, with no connection to Internet.
  • Most of the data entry and business validations are in built in the offline utility, reducing errors upon upload to GST Portal.

Q.3 From where can I download and use the GSTR-6 Offline Utility in my system?

Ans. To download and open the GSTR-6 Offline Utility in your system from the GST Portal, perform following steps:

1. Access the GST Portal: www.gst.gov.in.

2. Go to Downloads > Offline Tools > GSTR6 Offline Tool With Amendments option and click on it.

3. Unzip the downloaded Zip file which contain GSTR-6_WithAmendment excel sheet.

4. Open the GSTR-6_WithAmendment.xls excel sheet by double clicking on it.

5. Read the ‘Read Me’ instructions on excel sheet and then fill the worksheet accordingly.

Note: Always use latest version of offline utility to upload details on GST Portal.

Q.4 Do I need to login to GST Portal to download the GSTR-6 Offline Utility?

Ans. No. You can download GSTR-6 Offline Utility under ‘Downloads’ section without logging in to the GST Portal.

Q.5 Do I need to login to GST Portal to upload the generated JSON file using GSTR-6 Offline Utility?

Ans. Yes. You must login in to the GST Portal to upload the JSON file generated using GSTR-6 Offline Utility.

Q.6 What are the basic system requirements/ configurations required to use GSTR-6 Offline Tool?

Ans. The offline functions work best on Windows 7 and above and MSEXCEL 2007 and above.

Q.6 Is Offline utility mobile compatible?

Ans. As of now GSTR-6 Offline utility cannot be used on mobile. It can only be used on desktop/laptops.

Q.7 How many worksheet-tabs are there in GSTR-6 Offline Utility?

Ans. There are 8 worksheet-tabs in GSTR-6 Offline Utility. These are:

1. Read Me

2. Home

3. 3.B2B

4. 6B CDN

5. 6A. ITC received (B2BA)

6. 6C. CDNA

8. 5,8 Distribution of ITC

9. Amendment of Distribution of ITC

Q.9 What is the use of Read Me worksheet-tab?

Ans. The Read Me tab/sheet contains Introduction and help instructions for you to read and use them to fill data in GSTR-6 Offline Utility easily.

Q.10 What is the use of Home worksheet-tab?

Ans. The Home tab is the main page of the utility. It is used to perform following 5 functions:

1. Enter mandatory details— GSTIN, Financial Year and Tax Period—without which you will not be able to validate the data which you entered in Tables and also you can’t import the json file into the offline utility.

2. Generate JSON file, for upload of GSTR-6 return details prepared offline on GST portal, using Generate JSON File to upload button

3. Generate Summary of data entered in various worksheets using the Get Summary button.

4. Import and open Error File downloaded from GST portal using Open Downloaded Error JSON Files button.

5. Import and open Data File downloaded from GST portal using Open Downloaded GSTR-6 JSON File button.

Q.11 What is the use of 3.B2B worksheet-tab?

Ans. The 3.B2B sheet contains details of Inward supplies received from the registered Supplier (Form GSTR-1/5).

Q.12 What is the use of 6B CDN worksheet-tab?

Ans. The 6B CDN sheet contains details of Debit and Credit notes received from supplier (Form GSTR-1/5).

Q.13 What is the use of 6A. ITC received (B2BA) worksheet-tab?

Ans. The 6A. ITC received (B2BA) sheet contains details of amendment of Inward supplies received from the registered Supplier (Form GSTR-1/5). If you want to amend any details which you uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records.

Q.14 What is the use of 6C. CDNA worksheet-tab?

Ans. The 6C.CDNA sheet contains details of amendment of Debit and Credit notes. If you want to amend any details which you uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records

Q.15 What is the use of 5, 8 Distribution of ITC worksheet-tab?

Ans. The 5, 8 Distribution of ITC sheet contains details of distribution of ITC through invoices and credit notes.

Q.16 What is the use of 9. Amend of Distribution of ITC worksheet-tab?

Ans. The 9. Amend of Distribution of ITC sheet contains details of amendment of distribution of ITC through invoices and credit notes. If you want to amend any details which you have uploaded in previous return period, then you can amend those details in this sheet. In this sheet/tab, you can’t enter new records.

Q.17 What is ‘Generate JSON File to Upload’ button for in excel?

Ans. ‘Generate JSON File to Upload’ button is used to create the data file (in .JSON format) based on the details uploaded in various tables. The data file will be uploaded in the online GST portal for further processing of GSTR-6. Offline utility shall not allow you to generate the json file if there is any errors in any sheet.

Q.18 Is it possible to upload JSON as many times on GST Portal?

Ans. It is possible to upload JSON multiple times on GST portal till submission. However, earlier uploaded data would be overwritten. Tables and Preview would reflect only data upto last uploaded file.

Q.19 What is use of ‘Open Downloaded GSTR-6 Error JSON Files’ button in excel

Ans. ‘Open Downloaded GSTR-6 Error JSON Files’ button is used to import the data file or the error file, downloaded from the online portal (in. json format) and open it in offline tool for modification. Error messages will be displayed in the ‘GST portal validation errors’ column. Error file will be generated by the system only for records which are processed with error.

Q.20 Can I generate the json file from the offline utility without entering any details in any sheet?

Ans. No. You can’t generate the nil json file.

Q.21 What is Home button?

Ans. On click of ‘Home’, offline utility navigates to the Home sheet

Q.22 What is Validate button?

Ans. After entering the data in each sheet, you should click on ‘Validate’ button to validate the records. If there are any errors then those errors shall be displayed in ‘Sheet validation errors’ column. You can’t generate the json file without correcting those records.

Q.23 Can the offline utility populate name of the taxpayer based on GSTIN?

Ans. No, the offline utility cannot populate name of the taxpayer based on GSTIN, as database will not be there to fetch the details of the taxpayer in Excel/offline utility.

Q.24 How many rows can be entered in one sheet in the offline utility?

Ans. You can enter maximum 10,000 rows in each sheet.

Q.25 I have mistakenly entered rows with the same GSTIN. Should I use the “Delete” option from the dropdown of “Action” column to delete these rows?

Ans. No, delete the incorrect data in the utility manually using the “Delete” button of your keyboard. Ignore the Delete option when preparing GSTR-6 for the first time upload for that period.

Note: Add and Delete options of the “Action” columns are meant for adding or deleting data on the GST portal. This option may be used for subsequent uploads and use it only to delete those particular rows which you want to delete from the already-uploaded data on the portal.

Q.26 Can I enter negative or decimal amounts in the offline utility?

Ans. No, you cannot enter any negative value in the utility. But, you will be able to enter decimal values. All decimal values would be rounded off to two decimal places.

Q.27 Which State code is to be selected as place of supply (PoS) in case of transportation of goods outside India, by a registered taxpayer on behalf of a registered recipient?

Ans. In case of supply of services (by a registered taxpayer) by way of transportation or courier of goods to a place outside India, the place of supply is the foreign country outside India (being destination of such goods).

For reporting such transactions, where POS lies in foreign country, the supplier of services (the registered taxpayer) needs to select State code as ‘96-Foreign Country’ from the list of codes.

The registered recipient of services will then be entitled to ITC, though POS lies outside the State of his registration, in case State code 96 is mentioned by of the supplier of services (the registered taxpayer) in their statement of outward supplies.

Illustration – Supplier of goods ‘A’ is registered in State ‘X’ in India who has got an order for supply from a foreign country ‘F’. Supplier ‘A’ asked another taxpayer ‘B’ registered in the same State ‘X’ to supply services (couriers etc.) for transportation of goods to the foreign country. Taxpayer ‘B’ will issue invoice in the name of ‘A’ and mention POS as state code 96. Though, both the taxpayers are located in the same State but by virtue of POS as 96, the supply will be taxable under IGST and ITC will be available to taxpayer ‘A’ under IGST head.

Q.28 What would be the type of supply when the State Code is selected as ‘96-Foreign Country’?

Ans. Supplies with Place of Supply selected as state code ‘96-Foreign Country’ will always be inter-State supply.

Q.29 In which tables of Form GSTR-6 the State Code as ‘96-Foreign Country’ will be available for selection from the dropdowns?

Ans. The state code ’96-Foreign Country’ will be available for selection in the existing list of Place of Supply (POS) drop-down in following tables of Form GSTR-6:

i. B2B (Table 3)

ii. B2B Amendments (Table 6A)

Q.30 Can the offline utility validate all details entered in the excel/offline utility?

Ans. No, the offline utility will not be able to validate all the details as it would have no connection with GST portal at the time of data entry. Only limited validations would be available in the offline utility tool, namely: GSTIN structure format, computation of tax amount and duplicates entries, if any.

Q.31 Afterly shows “Error in row”. Where is the error description?

Ans. Point your mouse-coursor on each of the red-highlighted cells to read the error description of each cell. A yellow description box will appear. Correct the errors as mentioned in the description box. Alternatively, click Review > Show All Comments link in the ribbon-tab of the excel to view the comments for fields with errors.

Q.32 When will I be able to validate all details entered in the excel/offline utility?

Ans. The validations that have dependency of online connectivity would be done at the time of upload of JSON File created using offline tool.

Q.33 Does the downloaded Error JSON File contain all the entries I have uploaded on the GST Portal?

Ans. No, the downloaded Error JSON File contains only the erroneous entries that failed validation during upload on the GST portal.

Q.34 I’ve uploaded GSTR-6 JSON File and it was processed without error. Do I need to download the generated file?

Ans. No, it is not necessary for you to download the GSTR-6 JSON File processed without error. You need to download it only if you want to update, add or delete the details added previously. You can download the uploaded file if so required by you.

Q.35 What is the relevance of “Add” button under Action column?

Ans. If you select “Add” under Action column, GST Portal will treat invoice from that row as new data and will add in database. In case, the invoice is already present, then it will replace the existing invoice with the latest added details.

Q.36 What is the relevance of “Delete” button under Action column?

Ans. If you select “Delete” under Action column, invoice from that row will be deleted from database after upload on the GST Portal. In case, the invoice is not present, there will be no action and no invoices will get deleted on the GST Portal.

Q.37 How can I download the records successfully processed on GST Portal?

Ans. You may download the records successfully processed on GST portal anytime by navigating to ‘Returns Dashboard>Financial Year>Return Period>GSTR6 Prepare Offline> Download’.

Q.38 I am uploading GSTR-6 JSON File again, after making changes. What will happen to details of the previous upload?

Ans. If some details exist from previous upload, it will be updated with latest uploaded details. All new entries will be added as new entries.

Q.39 Is there a list of key Dos and Don’ts we need to keep in mind while making entries in the utility?

Ans. Yes. Please refer to the following list of Dos and Don’ts for your easy reference.

Before Generating JSON File…

Do’s Don’ts
Enter a valid    GSTIN very     carefully. Verify GSTIN from the GST portal: Home > Search Taxpayer > Search by GSTIN/UIN, and make sure the GSTIN registration is active on the date of issue of invoice/note. Don’t type the alphabet ‘O’ in place of the number ‘0’.
Don’t leave any row blank in-between the two filled-in rows of 3.ITC   Received,  5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC sheets. Offline utility will not consider records if you have added any records after a blank row.
Don’t enter duplicate GSTIN of a supplier. Each row must have a unique GSTIN.
You can use the Copy/Paste  Ctrl+C/Ctrl+V) keyboard functions while entering data in the utility. Don’t use the Cut (Ctrl+X) keyboard function while entering data in the utility.
Use Add option in 3 TDS and 4 Amend sheets for first-time upload. Don’t use Delete option in 3.ITC Received, 5,8 Distribution of ITC, 6B CDN, 6A ITC received (B2BA), 6C CDNA and 9 Amendment of distribution of ITC sheets for first-time upload.
Don’t forget to click Validate Sheet button after making changes in any of the sheets.
You may change the filename and location of the generated JSON file. Don’t change the extension (.json) of the generated JSON file.

For more FAQs related to Form GSTR-6 and Online filing of Form GSTR-6 on the GST Portal, please refer to

To Read More https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GSTR-6.htm

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Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

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