DO’s & DONT’s WHILE USING GSTR-2 OFFLINE TOOL

The main aim of designing GSTR-2 offline tool (Inward Supply) is to enable taxpayers to
prepare the details of missing invoices from other taxpayers (registered or un-registered)
without using internet (in offline mode).
In this write-up, every section of GSTR-2 offline tool shall be discussed, particularly the
points which are to be kept in mind while using this offline tool.
Features of this tool
 The auto populated invoice details downloaded after the due date from the registered
suppliers who have filed their GSTR-1have to be opened in the java offline tool with the
enabled buttons of accept/reject. The details can also be modified.
 The appearances & functionalities of the offline tool screens are similar to that of the
return filing screens on the GST portal.
 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.
Following are some points which are to be kept in mind while using this tool:
 Duplication of invoices with the same tax rate shouldn’t be there, otherwise system throws
error as ‘Non duplicated invoices were added & these invoices are duplicated’ at the time
of import.
 Amount should be only upto 2 decimal digits
 Ensure that filing of excel should be strictly as per sample data to avoid errors
 The excel workbook template works best with Microsoft excel 2007 & above
Let’s have a glimpse of every heads of this tool:
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In case the taxable supplies received from other registered taxpayers (B2B)
Following fields to be filled, if the supplies received from registered taxpayers:

Column Column Column Column Column Column Column Column Column

1 2 3 4 5 6 7 8 9

GSTIN Invoice Invoice Invoice Place Reverse Invoice Rate* Taxable

of Number date Value Of Charge* Type* Value
Supplier Supply*

Column 10 Column Column Column Column 14 Column 15 Column Column Column

11 12 13 16 17 18

Integrated Central State/UT Cess Eligibility Availed Availed Availed Availed

Tax Paid Tax Paid Tax Paid Paid For ITC* ITC ITC ITC ITC Cess
 Integrated Central State/UT
Tax Tax Tax

In case the taxable supplies received from unregistered taxpayers (B2BUR)

Column Column Column Column Column Column Column Column Column 9

1 2 3 4 5 6 7 8

Supplier Invoice Invoice Invoice Place Supply Rate* Taxable Integrated

Name Number date Value Of type* Value Tax Paid
Supply*
–

Column Column 11 Column Column Column Column Column Column

10 12 13 14 15 16 17

Central State/UT Cess Eligibility Availed Availed Availed Availed

Tax Paid Tax Paid Paid For ITC* ITC ITC ITC ITC
Integrated Central State/UT Cess
Tax Tax Tax
In case of import of goods [(IMPG), Inputs/Capital goods from Overseas/SEZ]

Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7

Port code Bill of entry Bill of Bill of Document GSTIN of Rate*

No. entry date entry type* Supplier
value

Column 8 Column 9 Column 10 Column 11 Column 12 Column 13

Taxable Value Integrated Tax Cess paid Eligibility Availed ITC Availed ITC
paid for ITC* Integrated Cess
Tax
Credit/ Debit Note (Registered Person)

Column Column 2 Column 3 Column 4 Column 5

1

GSTIN of Invoice/advance Invoice/advance Invoice/advance Invoice/Advance

Supplier payment voucher payment date payment voucher payment Voucher
Number No. Date

Column Column 7 Column 8 Column 9 Column 10 Column

6 11
 Pre Document Reason for issuing Supply Note/refund Rate*
GST* type* document* type* voucher value
–

Column Column Column Column Column Column Column Column Column Column
12 13 14 15 16 17 18 19 20 21

Taxable Integrated Central State/UT Cess Eligibility Availed Availed Availed Availed
value tax paid Tax Tax paid for ITC* ITC ITC ITC ITC
paid integrated Central State/UT cess
tax Tax tax

Credit/ Debit Note (Unregistered Person)

Column 1 Column 2 Column 3 Column 4 Column 5

Note/Voucher Note/Voucher Invoice/advance Invoice/Advance Pre GST*

No. Date payment voucher payment Voucher
No. Date

Column 6 Column 7 Column 8 Column 9 Column 10

Document Reason for Supply type* Note/refund Rate*

type* issuing voucher value
document*

Column Column Column Column Column Column Column Column Column Column
11 12 13 14 15 16 17 18 19 20

Taxable Integrated Central State/UT Cess Eligibility Availed Availed Availed Availed
value tax paid Tax Tax paid for ITC* ITC ITC ITC ITC
paid integrated Central State/UT cess
tax Tax tax

Tax liability on advances (Advance amount paid for reverse charge supplies in the
tax period)

Column 1 Column 2 Column 3 Column 4

Place of supply* Rate* Gross advance Cess amount

received
Advance adjustments (Adjustments of tax already paid on advance receipt of
consideration and invoices issued in the current period for the supplies attracting
reverse charge)
 Column 1 Column 2 Column 3 Column 4

Place of supply* Rate* Gross advance Cess amount

adjusted
Supplies from Composition taxable person, Nil rated, exempted and Non GST
supplies received

Column 1 Column 2 Column 3 Column 4 Column 5

Description Composition Nil rated Exempted (other Non GST

taxable persons supplies than Nil Supplies
rated/non- GST
supply)
Input Tax Credit Reversal/Reclaim

Column 1 Column 2 Column 3 Column 4

ITC integrated tax ITC central tax amount ITC State/UT Tax ITC cess amount
amount amount
HSN Summary

Column 1 Column 2 Column 3 Column 4 Column 5

HSN Description UQC* Total quantity Total value

Column 6 Column 7 Column 8 Column 9 Column 10

Total value Taxable value Central Tax State/UT Tax Cess amount
amount amount

*drop down list

The offline tool can be downloaded fromhttps://www.gst.gov.in/download/returns