1. Before using the GSTR1 excel template for filling outward supply details, delete all sample data from all worksheets.
2. Before importing the excel file in the offline tool for a particular tax period, it is advisable that the user should delete any existing data of that tax period by clicking “Delete All Data” tab in the Offline Tool.
3. If the user imports again the previously imported data in tool, the tool will give the warning and there after previous data are replaced if the invoice number is same in latest imported values.
4. For multiple line items of different rate in single invoice, it is advisable to enter the invoice detail with multi rate in consecutive row in excel.
5. To facilitate the declaration of date in the specified format “dd-mmm-yyyy”, ensure the system date format of your computer is “dd/mm/yyyy. If the format is different the offline tool will reject the invoices.
6. Avoid uploading duplicate invoice number of the same financial year already uploaded in an earlier filed return in a different sections, otherwise the GST portal will throw a duplicate error when the data is uploaded to the portal
7. Avoid entering wrong/ unregistered GSTIN else the GST portal will throw error “The GSTIN is invalid. Please enter a valid GSTIN” while uploading the json to the GST portal.
8. In case of credit/debit/refund voucher, original invoice number and date should be correct and declared in the same return or an earlier return, else the GST portal will throw error “Invalid Original Invoice Details. Original invoice cannot be tracked. Please enter correct invoice number and date”
9. Avoid entering duplicate HSN-UQC in the HSN Summary table
10. Please do not enter exempt supplies details and issued documents details in the excel workbook template. These details have to be entered directly on GST portal.
11. Do not change excel/csv headers and excel worksheet name or the csv file name packed with zip file.
12. Review the summary as well as he details filled in offline tool to ensure their correctness before Generating Json and uploading to GST portal.
13. To Generate json file, click VIEW SUMMARY->GENERATE FILE->Save
14. To Upload Json, login to www.gst.gov.in. IN GSTR1 Tile, Click PREPARE OFFLINE → Upload → Choose File, Select the Json payload generated using offline tool to prepare GSTR1 in one go.
15. If one uploads the JSON file for a tax period with the same invoice number but differing details again, the later invoice details will overwrite the earlier details on portal.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018