Professional Documents
Culture Documents
Introduction to Excel based template for data upload in Java offline tool
s The Offline tool comes bundled with MS Excel Template and a java tool. This Excel workbook template has 11 data entry worksheets, 1 master sheet and 1 Help Instruction sheet i.e. total 13
worksheets. The 11 data entry worksheets are named: b2b, b2bur, imps, impg, cdnr, cdnur, at, atadj, exemp,itcr and hsnsum in which day-to-day business transaction required to be reported in GSTR 2
can be recorded or entered by the taxpayers. 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.. (www.gst.gov.in)
s It has been designed to enable taxpayers to prepare the details of missing invoices in sections related to supplies from registered taxpayers and other sections of GSTR 2 in offline mode (without
Internet). It can also be used to carry out bulk upload of missing invoice/other details to GST portal.
* The autopopulated invoice details downloaded after the due date from the registered suppliers who have filed their GSTR 1 have to be opened in the java offline tool with the enabled buttons of
accept/reject. The details can also be modified. One can also choose not to take any action.
s The appearance and functionalities of the Offline tool screens are similar to that of the returns filing screens on the GST Portal.
s The number of invoice line items that can be uploaded after taking action and declaring the credit eligibilities has to be such that the file size of file to be uploaded is not more than 5 MB.
Data of missing invoices and other self declared dat of GSTR 2 can be uploaded/entered to the offline tool in four ways:
1. Importing the entire excel workbook to the java offline tool where data in all sections (worksheets) of the excel file will be imported in the tool in one go.
2. Line by line data entry by return preparer on the java offline tool.
3. Copy from the excel worksheets from the top row including the summary and header and pasting it in the designated box in the import screen of the java offline tool. Precaution: All the columns
including headers should be in the same format and have the same header as of the java offline tool.
4. Section by section of a particular return - using a .CSV file as per the format given along with the java tool. Many accounting software packages generate .CSV file in the specified format and the same
can be imported in the tool.
The table below provides the name, full form and detailed description for each field of the worksheets followed by a detailed instruction for filling the applicable worksheets. The fields
marked with asterisk or star are mandatory.
15. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
16. Availed ITC Central Tax Enter the Amount of ITC available for Central Tax paid
17. Availed ITC State/UT Tax Enter the Amount of ITC available for State/UT Tax paid
18. Availed ITC Cess Enter the Amount of ITC available for Cess paid
Inward supplies received from an unregistered supplier
1. Supplier Name* Enter the name of supplier from whom supplies have been received
Enter the Invoice number of invoices issued to Unregistered Supplier
for supplies received. Ensure that the format is alpha-numeric with
2. Invoice number* allowed special characters of slash(/) and dash(-) with maximum length
of 16 characters.
14. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
15. Availed ITC Central Tax Enter the Amount of ITC available for Central Tax paid
16. Availed ITC State/UT Tax Enter the Amount of ITC available for State/UT Tax paid
17. Availed ITC Cess Enter the Amount of ITC available for Cess paid
Import of Service
Enter the Invoice number of invoices for import of services. Ensure that
the format is alpha-numeric with allowed special characters of slash(/)
1. Invoice number * and dash(-) .The total number of characters should not be more than 16.
4. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
imps IMPS
Import of Services 5. Rate* Enter the integrated tax rate , as applicable.
Enter the taxable value of the received services for each rate line item -
6. Taxable Value* with 2 decimal Digits, The taxable value has to be computed as per GST
valuation provisions.
7. Integrated Tax Paid* Enter Integrated Tax Paid
8. Cess Paid Enter the total Cess amount paid.
Select from the dropdown input services to declare the supplies as ITC
9. Eligibility For ITC* eligible
10. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
11. Availed ITC Cess Enter the Amount of ITC available for Cess paid
Import of Inputs/Capital goods from Overseas/SEZ
Enter the six digit code of port through which goods were imported.
1. Port Code* Please refer to the list of port codes available on the GST common
portal.
2. Bill Of Entry Number* Enter the 7 digit Bill of entry
3. Bill Of Entry Date* Enter Bill of Entry date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Bill Of Entry Value* Enter the total value of Bill of Entry
5. Document type* Select from the drop down to declare supplies as imports or SEZ
supplies
Enter the GSTIN of the supplier . E.g. 05AEJPP8087R1ZF in case the
6. GSTIN Of Supplier* supplies are received from SEZ. Check that the registration is active on
IMPG the date of the invoice from GST portal
impg
Import of Goods
7. Rate* Enter the integrated tax rate, as applicable.
18. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
19. Availed ITC Central Tax Enter the Amount of ITC available for Central Tax paid
20. Availed ITC State/UT Tax Enter the Amount of ITC available for State/UT Tax paid
17. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
18. Availed ITC Central Tax Enter the Amount of ITC available for Central Tax paid
19. Availed ITC State/UT Tax Enter the Amount of ITC available for State/UT Tax paid
20. Availed ITC Cess Enter the Amount of ITC available for Cess paid
Advance amount Paid for reverse charge supplies in the tax period
Select the code of the state from drop down list for the place of supply.
1. Place of Supply(POS)*
at Tax liability on advances
2. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance received* Enter the amount of advance received excluding the tax portion.
4. Cess Amount Enter the total Cess amount collected/payable.
Adjustment of tax already paid on advance receipt of consideration and invoices issued in the current period for the
supplies attracting reverse charge
atadj Advance adjustments 2. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
Enter the amount of advance on which has tax has already been paid in
3. Gross advance adjusted* earlier tax period and invoices are declared during this tax period. This
amount is excluding the tax portion
4. Cess Amount Enter the total Cess amount to be adjusted
Details of supplies received from composition taxable person and other Nil Rated, Exempted and Non GST Supplies
received
1. Description Indicates the type of supply.
Declare the value of supplies received from composition taxable person.
1. Composition Taxable person Supplies from composition taxable person can be only intrastate
Supplies from Composition taxable person, Nil
exempt Rated, Exempted and Non GST supplies Declare the value of supplies received under the "Nil rated" category for
received 2.Nil rated supplies the tax period
3.Exempted Declare the value of supplies received under the "Exempted "category
(Other than Nil rated/non-GST for the tax period
supply)
Declare the value of supplies received under the "Non GST" category for
4.Non GST Supplies the tax period
Enter the amount of ITC Integrated Tax amount as per applicable
ITC Integrated Tax Amount category
Enter the amount of ITC Central Tax amount as per applicable category
itcr Input tax Credit Reversal/Reclaim ITC Central Tax Amount
Enter the amount of ITC State/UT Tax amount as per applicable category
ITC State/UT Tax Amount
ITC Cess Amount Enter the amount of ITC Cess amount as per applicable category
HSN wise summary of goods /services received during the tax period
Enter the HSN Code for the received goods or Services. Minimum digit
1. HSN* required to be mentioned in the tax invoice and consequently to be
reported is as follows.
Enter
1. Up the description
to rupees of the
one crore received
fifty goods or
lakhs annual Services.
turnover Description
- Nil digit
2. Description* becomes a mandatory field if HSN code isand
notupprovided above.
2. more than rupees one crore fifty lakhs to rupees five crores
annual turnover - 2 digit
3. UQC* Select the applicable Unit Quantity Code from the drop down.
3. more than rupees five crores annual turnover - 4 digit.
Enter the total quantity of the received goods or Services- up to 2
hsnsum HSN Summary 4. Total Quantity* decimal Digits.
Enter the invoice value of the goods or services-up to 2 decimal Digits.
5. Total Value*
Special Instructions
1) 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 or dd-mm-yyyy".
2) For invoices containing multiple line items invoice level details like GSTIN/UIN, Invoice Number, Invoice Date and Place of Supply should be repeated for all the line items, in the absence of the same
system will not accept those items
3) Taxable Value, Rate and cess amount as applicable to the line items may be different in the same invoice.
4) On successful import of the data from the excel file to the offline utility tool, the tool takes care of proper placement of the same in the return format
5) In this first version worksheets are not being provided for uploading amendment details as these are not expected in the first GST return. Those will be provided in the next version.
6 In the top of each excel worksheet , there is a summary row which gives the count or total of the key columns to help in reconciliation.
7) The worksheets have some data as example. Please delete the data from all worksheets before use.
8) The number mentioned in bracket in the top most row in each data entry worksheet refer to the corresponding table number in the notified GSTR 2 format. For example in b2b worksheet "Summary
For B2B(3)" here "3" refers to the table number 4 of GSTR 1 format.
10) This excel workbook template works best with Microsoft Excel 2007 and above.
11) Ensure that there are no stray entries in any cell of the sheets other than return related declaration under the indicated column headers.
12) It is advisable that separate excel sheets be prepared for each month with the name having month name as a part of it's name. In case of multiple uploads for a month, the file name may be classified
as Part A, Part B etc to avoid confusion.
13)Before importing the excel file in the offline tool for a particular tax period, it is advisable that the taxpayer should delete if any existing data of that tax period by clicking "Delete All Data" tab in the
Java Offline Tool. If any data remains in the tool will overwrite the existing data.
14) 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.
15) In case of other sections where the consolidated details have to be furnished, the details of whole section furnished earlier would be overwritten by the later uploaded details.
0.00 0.00
Summary For Tax Liability
on Advance Paid under
reverse charge(10 A)
Inter-State supplies
Intra-State supplies 23000.00
HELP
Total Nil Rated Supplies Total Exempted Supplies Total Non-GST Supplies
62000.00 46000.00 26000.00
Nil Rated Supplies Exempted (other than nil Non-GST supplies
rated/non GST supply )
6000.00 34000.00 12000.00
56000.00 12000.00 14000.00
Summary
Input Tax credit Reversal/Reclaim (11)
50000.00
50000.00
Summary For HSN(13)
No. of HSN Total Value
1 971220.00
HSN Description UQC Total Quantity Total Value
1234 MLT-MILILITRE 345.00 564564.00
Butter KGS-KILOGRAMS 187.00 56656.00
1234 Mango KGS-KILOGRAMS 1500.00 350000.00
Total Taxable Value Total Integrated Tax Total Central Tax Total State/UT Tax
417988.00 127582.00 24241.00 26616.00
Taxable Value Integrated Tax Amount Central Tax Amount State/UT Tax Amount
345656.00 115466.00 22867.00 22132.00
22332.00 11866.00 1124.00 4234.00
50000.00 250.00 250.00 250.00
HELP
Total Cess
8811.00
Cess Amount
7876.00
423.00
512.00
Reverse Charge/Pre Note Tax
UQC POS
GST Type Rate
PAC-PACKS 27-Maharashtra
PCS-PIECES 29-Karnataka
PRS-PAIRS 30-Goa
QTL-QUINTAL 31-Lakshdweep
ROL-ROLLS 32-Kerala
SET-SETS 33-Tamil Nadu
SQF-SQUARE FEET 34-Pondicherry
35-Andaman & Nicobar
SQM-SQUARE METERS Islands
SQY-SQUARE YARDS 36-Telangana
TBS-TABLETS 37-Andhra Pradesh
TGM-TEN GROSS 97-Other Territory
THD-THOUSANDS
TON-TONNES
TUB-TUBES
UGS-US GALLONS
UNT-UNITS
YDS-YARDS
OTH-OTHERS
Invoice Type Reason For Issuing Note ITC Eligibility
Inputs
Capital goods
Ineligible
Document Type
Inputs received Supply Invoice
from Overseas or Type Type
from SEZ
Imports Inter State B2BUR
Received from SEZ Intra State IMPS