HOW TO PREPARE GSTR-1 – OUTWARD SUPPLIES RETURN UNDER GST USING THE OFFLINE UTILITY
The Goods and Services Tax
Act, 2017 came into force with effect from 1.7.2017 in India.
For the months of July 2017 and August 2017 GSTR-3B has
to be filed on or before 20.8.2017 and 20.9.2017 respectively.
The due dates for filing of
monthly returns for July 2017 and August 2017 were relaxed and relaxed dates
were slightly modified as shown below:
MONTH
|
GSTR-1
|
GSTR-2
|
GSTR-3
|
JULY 2017
|
01.09.2017 TO
05.09.2017
|
06.09.2017 TO
10.09.2017
|
11.09.2017 TO
15.09.2017
|
AUGUST 2017
|
16.09.2017 TO
20.09.2017
|
21.9.2017 TO
25.09.2017
|
26.09.2017 TO
30.09.2017
|
In order to GSTR-1 in the GST
Portal, Offline Utility Software has been introduced by the GST Portal. By using this Offline Tool GSTR-1 Outward supplies details can be prepared without internet.
To download the Offline Tools,
please type www.gst.gov.in. The GST portal Home page will be
visible. In the GST Portal Home Page
click Downloads and then move the mouse on Offline Tools and now Returns
Offline Tool will be visible.
Now Click Download under
Returns Offline Tool Version V1.0.
Now a new Information banner
will be visible with a question Are you sure you want to download this
utility? Now click proceed.
The Return Offline Tool will
be downloaded. After completion of
download, extract and run the Returns Offline Tool to collate and upload the
invoices and other data in offline mode.
The Offline mode tool is now available only for GSTR-1.
After extraction of Offline
Utility Tool i.e. after installing please restart your computer. In the Desk Top a new logo as shown below
will be visible.
Now move the mouse on the logo
and double click the same.
The Goods and Services Tax
Offline Tool with three options will be visible such as 1) Upload new
Invoice/Other data for return, 2) Open downloaded Return file from GST portal
(at present facility not available) and 3) Open Downloaded Error file from GST
portal. Please read the
instructions.
Now click NEW button.
Now a new window File Returns
will be visible. In this window enter GSTIN of Supplier and financial year as
2017-18 by default and then choose Tax Period as July and then enter the
Aggregate turnover in the preceeding Financial Year and then enter the
Aggregate turnover for the period from April 2017 to June 2017.
Now Click Proceed Button.
Please note only if correct GSTIN and Tax Period and Aggregate turnover details
are filled the next window open. If the
Taxpayer applied for registration in July and new enter Aggregate Turnover as 0
and then click Proceed Button.
Now a new window will open
with IMPORT FILES, DELETE ALL DATA AND VIEW SUMMARY.
If there is minimum number of
tax invoices tick in the box available before #Receiver GSTIN/UIN.
Now enter details in the
following fields.
·
Receiver GSTIN/UIN (Use up and down arrow to
choose for the items already entered)
·
Invoice No.
·
Invoice Date (Date selector window)
·
Total Invoice Value
·
Place of Supply
·
Supply Type
·
Invoice Type (by choosing Regular, Deemed
Exports, SEZ supplies with payment and SEZ supplies without payment)
·
Reverse Charge (if applicable tick in the box)
·
E-Commerce GSTIN
·
Action
If all the above entries are
correct and press Action button a new window will be visible with the Tax Rate,
Total Taxable Value, Central Tax Amount, State/UT Tax Amount and Cess amount.
Now enter the turnover in the relevant column against the tax rate. When the taxable turnover is entered the
CGST, SGST, UTGST and Cess amount will be automatically calculated. Please note
that under rate column, combined rate (SGST + CGST) or IGST needs to be
written.
This procedure is to be
followed for each and every bill manually under the following transaction
headings.
·
B2B Invoices - 4A, 4B, 4C, 6B, 6C
·
B2C(Large) Invoices – 5A, 5B
·
B2C (Small) Details -7
·
Credit/Debit Notes (Registered) – 9B
·
Credit/Debit Notes (Unregistered) – 9B
·
Exports Invoices – 6A
·
Tax Liability (Advances Received) – 11A(1),
11(A)(2)
·
Adjustment Advances – 11B(1), 11B(2)
·
HSN – wise Summary of Outward supplies - 12
If the details of supply are
ready in Excel Format click IMPORT FILES.
Now a new window Import Data
Using Excel and CSV Import and Import Returns – All Sections in one Go will be
visible. Now click IMPORT EXCEL.
Now choose the excel files to
be uploaded from the following.
·
B2B Invoices - 4A, 4B, 4C, 6B, 6C
·
B2C(Large) Invoices – 5A, 5B
·
B2C (Small) Details -7
·
Credit/Debit Notes (Registered) – 9B
·
Credit/Debit Notes (Unregistered) – 9B
·
Exports Invoices – 6A
·
Tax Liability (Advances Received) – 11A(1),
11(A)(2)
·
Adjustment Advances – 11B(1), 11B(2)
·
HSN – wise Summary of Outward supplies - 12
When each item is selected a
new box IMPORT CSV AND COPY EXCEL will be visible.
When COPY EXCEL is clicked a
new box with Copy & Paste Excel will be visible. In the box paste the data from Excel.
Microsoft Office Excel Comma
Separated Values Files is called CSV files and the same may also be uploaded.
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