Form GSTR-10, also known as the ‘Final Return’ is the last return filed by registered persons before their registration is cancelled. It is required to be filed by every taxpayer except some.
The return is filed online, but the GST portal provides an option to fill in the details using an offline utility. Further, where more than 500 records are to be entered, the offline utility will have to compulsorily be used for input of data on the portal.
Steps to download and open the offline tool for GSTR-10
Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-10 Offline Tool.
Step 3: Click on ‘Download’ and then ‘Proceed’.
Step 4: Extract the contents of the zip file downloaded above. Navigate to the location of the extracted files and open the excel utility.
Step 5: Click on the ‘Enable Editing’ button followed by the ‘Enable Content’ button to ensure that the macros are enabled.
Note: Always ensure that the latest version of the utility is used.
How to add table-wise details in the worksheet?
Step 1: Navigate to the ‘Home’ worksheet-tab and fill in the following personal details:
- The effective date of cancellation of registration
- Reference number of the cancellation order
- Date of cancellation order tax period.
The dates have to be entered in DD-MM-YYYY format.
Step 2: The table-wise details required by the workbook are summarised below:
Tables 8A, 8B and 8C of the Form GSTR-10 must be filled here. Details of ITC reversal, where invoices of the respective suppliers are available, must be reported for the following:
- Inputs held in stock.
- Semi-finished goods in stock.
- Finished goods held in stock.
- Capital goods/plant and machinery.
‘Inv_Not_Avail (with GSTIN)’ worksheet-tab’:
Details for Table 8D of the Form GSTR-10 must be reported in this table. Similar to the above tab, the details must be reported for ITC reversal where invoices are not available but GSTIN of suppliers is on record.
‘Inv_Not_Avail (without GSTIN)’ worksheet-tab’:
This tab contains fields for Table 8D of the Form GSTR-10 for ITC reversal. However, neither invoices of the respective suppliers or their GSTIN/CX/VAT is available.
A summary of the various fields/columns to be filled in is provided below:
GSTIN or Registration number under CX/VAT: One of these has to be declared.
Trade Name/Legal Name: This field is not mandatory. It should be filled only in case the GSTIN field is also filled.
Invoice/Bill of Entry No.: This has to be filled in alpha-numeric format with allowed special characters like ‘/’ and ‘-‘ and the number of characters cannot exceed 16.
Invoice/Bill of Entry Date: The format of the date should be DD-MM-YYYY.
Goods Type: The appropriate option will have to be selected from the drop-down list.
Description of Inputs held in stock: This has to be filled in alpha-numeric format with allowed special characters like ‘/’ and ‘-‘ and the number of characters cannot exceed 50.
UQC: This will have to be selected from the drop-down list.
Quantity: 13 digits before decimal and 2 digits after decimal can be entered.
Value (As adjusted by debit note/credit note): Total value as indicated in the invoice along with 2 decimal digits can be entered.
Amount of ITC/Tax Payable (Rs.): In the case of inter-state supplies, only IGST amount will be entered and in the case of intra-state supplies, an equal amount of CGST and SGST amount will have to be entered. If the tax involved is CX/VAT, the CGST and SGST columns will have to be used.
Cess: Fill in the value of cess only if applicable.
Action: One can select either ‘Add’ or ‘Delete’ from the drop-down list to either add or delete invoices respectively. If certain existing invoices are to be updated, the ‘Add’ option can be used which will update the details of existing invoices with the latest data.
GST Portal Validation Error(s): Where an error JSON file is downloaded and opened using the offline utility, the respective errors in any entry will be displayed under this column. More information about the correction of errors is provided later in this article.
1. Columns such as invoice number and date will not be present in the ‘Inv_Not_Avail (with GSTIN)’ worksheet-tab’.
2. Entering a value in the ‘Sl. No.’ column is mandatory for Inv_Not_Avail (without GSTIN)’ worksheet-tab since invoice number, date, and GSTIN columns are not present.
Step 3: Ensure that the ‘Validate Sheet’ button on each sheet is used after filling up the data.
How to generate a JSON file for upload?
Step 1: Go to the ‘Home’ sheet.
Note: The ‘Go Home’ button can also be used to navigate to the ‘Home’ sheet.
Step 2: Scroll down and click on the ‘Get Summary’ button.
A summary will be displayed on the basis of the data entered in the other sheets.
Step 3: Scroll back to the top of the page and click on the ‘Generate JSON File to upload’ button.
The ‘Save As’ pop-up window will appear. Navigate to your preferred save location and click on ‘Save’.
A pop-up message will indicate that the file is saved and can be uploaded on the common portal. Click on ‘OK’.
How to upload the generated JSON file of GSTR-10?
Step 1: Log in to the GST portal.
Step 2: Navigate to Service > Returns > Final Return
Step 3: On the GSTR-10 tile, click on the ‘Prepare Offline’ button.
Step 4: In the ‘Upload’ section, click on the ‘Choose File’ button. Navigate to the location of your saved JSON file and click on ‘Open’.
A green message will appear on top confirming successful upload. The user may have to wait up to 15 minutes while the file is validated by the portal.
After validation, the following two possibilities can occur:
In case no errors are found, the upload history table will show the status as ‘Processed’ and the Error Report column will display ‘NA’. The data may be previewed by navigating to Service > Returns > Final Return and click on the ‘Prepare Online’ button on the GSTR-10 tile. To proceed with the filing, you may refer to the article posted here.
In case there are errors, the upload history table will show the Status as ‘Error Occurred’ and the error report column will display the entries which failed validation. Follow the steps in the next section to know how to deal with the validation errors.
How to download the error JSON file?
Step 1: Continuing from the previous section, after the validation is done, the link to download the error report will also be available. Click on the ‘Generate error report’ link to download the same.
A confirmation message will be displayed and the error report column will show that the error generation report has been requested.
Step 2: It may take a while for the error generation report to get ready. Once it is ready, the error report column will display a link to Download error report. Click on this link.
The Error GSTR-10 JSON file will now be downloaded on your computer.
How to fix errors using the offline tool for GSTR-10?
Extract the Error GSTR-10 JSON file as mentioned earlier to a convenient location on your computer and follow the following instructions:
Step 1: Open the offline utility and navigate to the ‘Home’ tab.
Step 2: Under the ‘Error Handling Section’, click on the ‘Open Downloaded Error JSON Files’ button. Navigate to the location of the stored error JSON file and click on ‘OK’.
Step 3: On each individual sheet, go through the column ‘GST Portal Validation Errors’. You will see a text in this column informing the user of the nature of the error. Make the requisite corrections and click on the ‘Validate Sheet’ button on every sheet.
Step 4: Go to the ‘Home’ sheet and click on the ‘Generate JSON File to upload’ button.
Step 5: The ‘Save As’ pop-up window will be displayed. Choose where you want the JSON file to be saved and click on the ‘Save’ button.
A message will be displayed asking the user to upload the file on the GST portal.
Frequently Asked Questions (FAQs) on the offline tool for GSTR-10
Q1. What are the basic system requirements to use the offline utility?
The offline utility for GSTR-10 will need Windows 7 or above and MS Excel 2007 or above.
Q2. Can the offline utility be used on mobile?
No, at present there is no way to use the offline utility on the mobile.
Q3. Will the name be auto-populated once GSTIN is entered?
No, since this is an offline utility, there is no access to the GSTIN database to extract such information.
Q4. I have entered incorrect details in the rows. Should I use the ‘Delete’ option under the drop-down list provided in the ‘Action’ column?
The ‘Add’ or ‘Delete’ option provided in the drop-down list under the ‘Action’ column is to be used for deleting data in the GST portal. For mistakes made while inputting data into the rows of the utility, simply press the ‘Delete’ button on your keyboard to clear the cell.
Q5. After clicking on the ‘Validate Sheet’ button, the utility only highlights the cells in red and the ‘Sheet validation’ column only shows ‘Error in row’. How do I know what exactly is the problem in my data?
To get a description of the error, either move your cursor over the red-highlighted cells or go to the ‘Review’ ribbon and select ‘Show All Comments’.
Q6. I am re-uploading the GSTR-10 JSON file after making the requisite corrections. What will happen to the data that I have previously uploaded?
The previous data will be updated with the new details and if there are any new entries, the same will be added.