How to file GSTR 1 through Offline Utility?

By Sakshi Shah on March 22, 2019

GSTR-1 is the monthly or quarterly return to be filed by taxpayers registered under the regular scheme of GST registration. It comprises of details of goods or/and services supplied during the return period.

Should I file a GST Return if I have no Sales?

Following are five steps to file GSTR-1:

  • Prepare GSTR-1
  • Generate GSTR-1 Summary
  • Preview GSTR-1
  • Submit GSTR-1
  • File GSTR-1

You can prepare GSTR-1 in the following two ways:

  1. Prepare GSTR-1 Online on the GST Portal
  2. Prepare GSTR-1 Offline through the Offline Tool

Steps to file GSTR 1 through Offline Utility

You can enter the data of sales, HSN summary and document summary in the GSTR offline tool, generate and upload the JSON file and file the GST Return on the GST Portal.

Steps to use Offline Utility

1. Download the latest version of GST Offline Tool. Go to GST Portal > Downloads > Returns Offline Tool. It contains excel utility for GSTR-1 and the java utility to generate JSON file

2. Clear the sample data in the excel worksheet

3. Enter details of the relevant tax period in each of the sections displayed by using help instructions in the first tab

What information is required to be reported in GSTR-1?

4. Open the GST Offline Tool and follow these steps:

  • Click on New
  • Enter GSTIN, Financial Year, Tax Period and click on Proceed
  • You can either enter data manually or import data from excel utility
  • Click on Import Files
  • You can either Import the entire excel sheet or selected sections
  • Select Import CSV to import the .csv file
  • Select Copy Excel to copy paste the data of the section you wish to import
  • Click on View Summary
  • Review the data and click on Generate File to create a JSON file

Steps to use GST Portal

5. Log in to GST Portal with valid username and password

6. Click on Services > Returns > Returns Dashboard

7. Select the Financial Year and Period of filing

8. Click on ‘PREPARE OFFLINE’ under GSTR-1

9. Upload the JSON file

10. Once the file is processed, go back to returns dashboard and click on prepare online

11. Click on ‘Generate GSTR 1 Summary’ to generate the latest summary of details entered

12. Click on ‘PREVIEW’ to download the draft GSTR-1 prepared. Review the data and click on ‘SUBMIT’

13. Click ‘FILE RETURN’ and you can file the return using two options:

  • File with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in case of a Company and an LLP
  • File with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.

14. A success message is displayed with the ARN (Acknowledgment Reference Number), a confirmation message is sent to the registered email and mobile number and the status of the return on the dashboard is changed to FILED

How to file GSTR-1 Online on GST Portal?