GSTN enables “New Return Prototype” and “Offline Tools for New Return (Trial)” on GST Portal. GSTN provides following instructions for using New Return Offline Tool (Trial) as under:
- Download the tool from ‘Downloads’ section of GST Portal.
- Install the tool on your machine and create a profile in it by entering your GSTIN and other details. Multiple profiles can be created in the tool so that one tool can be used for preparing and retaining data of multiple taxpayers.
- Prepare outward and certain inward supplies (ex reverse charge) data in Form GST ANX-1 directly by inputting data or by importing the same from an Excel sheet as per template available along with the Tool.
- Log on the GST portal using your current User ID and Password. Go to Return under Services and select ‘New Return Beta’ tab.
- Select period and ‘Upload/Download of JSON file’ option on the dashboard and upload the JSON file created by the Tool based on supply data entered by you. This data will appear in the Form GST ANX-2 of the respective recipient taxpayers.
- As recipient taxpayer, you can download ANX-2 drafted by GST System using data of your suppliers participating in the trial. Ask, your suppliers to participate in the trial and upload your supply data.
- Create ANX-2 data by clicking on relevant tabs on the dashboard. The System may take some time to prepare your ANX-2 as it has compute the same in real time as any of your suppliers may upload data in his ANX-1.
- Download ANX-2 from the portal and open the same in the Offline Tool to take actions of Accept, Reject or Pending.
- In case, you have only few number of documents (invoices/Credit Note/Debit Note etc.), then you can take action of accept/reject etc. without running the matching tool. In case, you have more invoices, you may first import your purchase register in the Offline Tool and then run the Matching Tool.
- Matching Tool will show invoices/documents fully matched, partially matched or not matched.
- After matching, take action as appropriate by clicking on Accept, Reject or Pending tabs against each row. In case of partially matched or unmatched invoices/CN/DN, data as per ANX-2 and that as per your purchase register will be shown in two consecutive rows, having different background and component not matching in red colour.
- After completing the accept/reject/ pending exercise, create JSON file using the Offline Tool and then upload the same on GST Portal.
- You may use the tool to enter data from the month of July, 2019 onwards during the trial period. Using real life data will enable you to see various permutation-combination of scenarios. You are encouraged to do so to find any scenario where tool does not work as per design.
- The tax period in offline tool shall be selected as July, 2019 and onwards.
- HSN, if applicable shall be entered only in either 4, 6 or 8 digit in ANX-1 excel import template and offline tool.