Let us take an example where you need to upload the Outward Supplies invoices in the GSTR 1 for the Financial Year 2017-18 and Return Filing Period as April on the GST Portal using the Invoice Upload/Download Offline Tool.
To add the B2B invoices in the GSTR 1 on the GST Portal using the Invoice Upload/Download Offline Tool, perform the following steps:
- When you double click the Offline Tool icon on your desktop, the Offline Tool Home Page will be displayed. This page has following three tabs:
- Upload new invoice/ other data for return: The NEW button is used to Upload New Invoice/ upload other data. (Return will be prepared on the GST Portal based on the data uploaded using the tool. One can upload invoice data as many times as one wants.)
- Open Downloaded Return file from GST portal: The OPEN button is used to open Downloaded pre-auto populated Return file (like GSTR-1,1A, 2A..etc) which was downloaded from GST Portal. This section is currently disabled and will be provided in Ver2.0 of the tool.
- Open Downloaded Error File from GST portal: The OPEN button is used to open error file to understand the errors occurred on the portal while uploading the JSON file to the portal and take necessary action to rectify the invoices rejected by GST Portal. This section also currently disabled and will be provided in Ver2.0 of the tool.
- To upload invoice details for filing return, click the NEW button. The File Returns page is displayed.
- From the GST Statement/Returns drop-down list, select the GSTR 1
- In the GSTIN of Supplier field, enter your GSTIN (Being a supplier when you are preparing data for GSTR 1). Say for example your GSTIN is 18AAAAS0793A1ZR, enter this data in GSTIN field.In the Financial Year drop-down list, select the financial year for which the return has to be prepared and filed. In this example, we select as 2017-18.At any point of time, only two financial years will be available in the drop-down list. As 2017-18 is the first year of implementation, only one year is available as the selection in the drop-down list.
- From the Tax Period drop-down list, select the tax period for which return for which the return has to be prepared. In this example, the tax period is selected as April.
- In the Gross Turnover of Previous Financial Year field, enter your gross turnover in the previous financial year which is a mandatory field.
- In the “Gross Turnover for the Quarter –Apr-Jun-17” field, enter your gross turnover for the quarter ended 30th Jun-17 which is a mandatory field. If was no such turnover is there, enter 0.
- Click the PROCEED.
- When the Offline Tool zip file is downloaded, an excel workbook is also downloaded with it. This Workbook is used to upload invoice data to the tool.Maximum number of Invoice line items which can be uploaded at one time is 19,000
Next step is to upload the invoice data. There are four options to upload the data.
Option 2, 3 uses an Excel template that is explained in the later section of this document & option 4 uses CSV template.