Ahead of the rollout, GST Network has launched an offline Excel based format for traders and businesses to upload sales data on the GST portal.

The Excel template, comprising eight worksheets, is part of GST Network’s approach to make tax compliance easy and convenient for taxpayers and also reduce the time of compliance.

As per the GST law, a return of all sales or trade for a month has to be filed online by the 10th of the following month.

This Excel template can be downloaded from the GST common portal here and can be used by taxpayers to collate all invoice related data on a regular basis.

In the excel sheet, the businesses would have to give details o the transaction, like supply invoices issued to registered tax payers, export invoice details, consolidated details of supplies to consumers, credit/debit note details to registered/unregistered taxpayers and details of documents issued.

The data in Excel template will then be used by an offline tool, which GSTN will be releasing on July 25.

The offline tool will be able to import data from the Excel template and generate JSON (Java Script Object Notation) file which will have to be uploaded on GST portal, a statement said.

“Our objective is to make paying taxes easy and simple. The taxpayer can enter the details of his outward supply in the excel template on weekly basis or any other suitable regular interval,” GSTN Chairman Navin Kumar said.

The GST Return 1 Excel template can be used to prepare the GSTR 1 return without connecting to the Internet in offline mode.

Is GSTN Offline Utility substitute for GSPs?
GSPs were appointed to make the compliance task easy for the assessee and they still hold the relevance. Through GSTN offline utility you will be able to upload the sales data but some other features which GSPs will be providing might not be available in GSTN utility initially or even in future.
Say, for example, GSTR2 will be auto-populated on the basis of data furnished by the supplier in GSTR1 and any mismatch would have to be rectified. In case a person is using GSP service he can side by side upload his purchase data also, so that action to be taken in case of the mismatched invoice can be taken through GSP system with fewer efforts. GSP system will highlight that data from particular invoice which doesn’t match with the counterparty data Whereas in the case of GSTN offline utility every mismatched invoice will be required to be reviewed in full.

Other features like data check for errors before uploading etc. will also be provided by many GSPs.

So like this GSP will be providing many additional features which can be useful for the taxpayer. However, you can comfortably use GSTN offline utility also if the number of invoices to be uploaded is less.

“This also benefits taxpayers in remote areas where Internet connectivity might not be that good,” Kumar said.

The GST Council has decided to give relaxation to businesses for filing return in the initial two months of GST rollout.

For July, the sale returns will have to be filed by September 5 instead of August 10. Companies will have to file sale invoice for August with the GST Network by September 20 instead of September 10 earlier.

GSTR Excel Workbook Template – https://www.gst.gov.in/download/returns