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Upload Invoice to GST Returns Offline Tool

Upload Invoice to GST Returns Offline Tool

Upload Invoice to GST Returns Offline Tool

To file GST return, persons having GST registration (taxpayer) must upload details of all their invoices to the Goods and Service Tax Network – GSTN portal. To facilitate the upload of invoices in bulk, GSTN provides returns offline tool, in which the taxpayer can add items in offline mode and upload invoices to the GST Portal. In this article, we look procedure to upload invoice to GST Returns Offline Tool through multiple modes.

Invoice Details to Be Uploaded

Every month to file GST return, the taxpayer must upload details of all invoice issued during the last month on the GSTN portal. GSTN does NOT accept any copy of images of invoices. Only information about the invoice must be uploaded to GSTN in data format. The following are the information to be uploaded:

  • Customers GSTIN
  • Invoice Number
  • Invoice Date
  • Total Invoice Value
  • Place of Supply
  • Supply Type (Inter-State or Intra-State)
  • If supply is made through e-commerce operator – GSTIN of E-Commerce Operator
  • If the supply attracts a reverse charge
  • If the supply is an export
  • If the supply was made to an SEZ unit
  • GST rate applicable (0%, 0.25%, 3%, 5%, 12%, 18% and 28%). If the invoice has multiple items, then items can be consolidated rate wise.
  • Taxable value for each of the GST rate slabs
  • Amount of GST applicable (IGST, CGST and SGST)

Know more about Invoice Matching Under GST

Option for Uploading Invoices

Once the taxpayer has downloaded and installed the GST Returns Offline tool in your computer, you can use any of the following options to upload the invoice data.

  • Option 1: Manual Entry of Invoice Data
  • Option 2: Import Excel Workbook consisting of multiple sheets
  • Option 3: Copy and Paste from Excel Workbook
  • Option 4: Import the CSV file

After creating the return file in JSON format via Returns Offline tool, log in to the GSTN portal for uploading the invoices.

Note:  Ensure that you are connected to the Internet to upload the JSON file to the GSTN Portal.

Maximum Number of Invoices to be uploaded

  • The taxpayer can add up to 19000 line items comprising of various sections like b2b and b2c (large) in an offline return tool.
  • Note: There may be several line items in an invoice, and hence the number of invoices that can be uploaded cannot be less than 19000.
  • The file generated for 19000 or fewer line items can be uploaded to the portal at one go.
  • In case the taxpayer has more invoices, she/he can use the offline return tool multiple times to generate the JSON file for uploading the invoice data.
  • You need to be very careful; if the record has been uploaded earlier and the same is also present in subsequent uploads, the earlier record will get overwritten.

Know more about  How to Create a GST Invoice? – LEDGERS Software

View Uploaded Invoices

If the number of invoices (as shown on the top right corner of b2b tiles) increases, you can confirm that the invoices have been successfully uploaded. You can view the uploaded invoice details by double-clicking on the b2b tile if the number of invoices is less than 500.

Note: You can see up to 500 invoices in each section of GSTR-1 and 2. If the number of uploaded invoices is more than five hundred, you need to download the invoices and view it in the Return Offline tool.

Uploading Error Invoices

In case the uploaded invoices are not visible on the GST Portal, which means that for those invoices, the validations already present in the Portal have failed and therefore those invoices have been rejected. Error log for same will be created and it can be downloaded from the GST Portal, and it can be opened using the returns offline tool. After resolving the errors and creating the JSON file, you can invoice submit the invoices again.

A new JSON file can be created after correcting and upload the same to the GST portal after logging in with valid credentials

Making Changes in Existing Transactions

You can make changes in Excel book and generate JSON file and upload the JSON again on the Portal as the data will be overwritten on the GST Portal. This can be only done before the final submission on the Portal.

Tracking Uploaded Invoices

The uploaded invoice can be checked by logging on to the Portal with valid credentials and clicking the B2B tile on the GSTR 1 or 2 pages. The top right corner of the tile displays the total number of invoices successfully uploaded in the GST system.

Update Invoices in the Offline tool

The invoice details in the java offline get updated if the same number invoice details are again entered in the excel workbook template and imported into the Offline java tool. Invoices can also be updated directly in the offline tool if the excel workbook data is imported in the java offline tool.

File GSTR-1 using the offline tool

  • If the taxpayer is filing the GSTR-1 after the counterparties have filed in GSTR-2, he/she would have auto-populated invoices in his/her GSTR-1.
  • The taxpayer has to download the files and open in the Offline tool and mandatorily take action in the Offline tool of Accept/ Reject etc. and generate the JSON file and upload them to his GSTR-1.
  • He cannot add an invoice which is already auto-populated from the counterparty. He can only take action on the auto-populated invoices.

File Quarterly Return Using the Offline Tool

You can file quarterly GSTR-1 also using the Offline tool. You have to select the quarter ending month and include the invoices of the three months in the Offline tool and generate the JSON file and upload it.