Filing GSTR-10 Using the Offline Tool: A Detailed Guide

The final return that registered individuals file before their registration is terminated is Form GSTR-10, commonly referred to as the "Final Return." All taxpayers must file it, with a few exceptions. Although the GST portal lets them complete the information using an offline tool, the return has to be filed online. An Excel-based tool known as the GSTR-10 Offline utility simplifies the process of providing details that require a taxpayer to reverse input tax credit. A taxpayer relinquishing their GST registration has to file Form GSTR-10. Here is a detailed guide for filing GSTR-10 using offline utility.

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Table of Contents

• Steps for Downloading and Opening the GSTR-10 Offline Tool

• Steps to Add Table-Wise Details in the Worksheet

• Steps to Generate a JSON File for Upload

• Steps for Uploading the Generated JSON File of GSTR-10

• Steps to Download the Error JSON File

• Steps to Fix Errors Using GSTR-10 Offline Tool

• Conclusion

• Frequently Asked Questions

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Steps for Downloading and Opening the GSTR-10 Offline Tool

Step 1: Go to the GST website.

Step 2: Under Downloads > Offline Tools, select GSTR-10 Offline Tool.

Step 3: Select "Download" and "Proceed."

Step 4: Open the zip file you downloaded earlier and extract its contents. Open the Excel tool after reaching the location of the extracted files.

Step 5: To make sure the macros are enabled, click the "Enable Editing" and then "Enable Content" buttons.

At this point, it is noteworthy that users should always use the most recent version of the offline utility.

Steps to Add Table-Wise Details in the Worksheet

Step 1: Click the ‘Home’ worksheet-tab and fill in your personal details as follows:

• GSTIN

• Effective date of cancellation of registration

• Cancellation order reference number

• Date of cancellation order tax period

(DD-MM-YYYY format is used for entering the dates)

Step 2: These table-wise details are to be added:

‘Invoice_Available’ worksheet-tab’:

Here, you will have to fill out tables 8A, 8B and 8C of the GSTR-10. Next, provide these ITC reversal details:

• Inputs in stock.

• Semi-finished goods in stock.

• Finished goods held in stock.

• Capital goods/plant and machinery.

‘Inv_Not_Avail (with GSTIN)’ worksheet-tab’:

The information for Table 8D is here. Similar to the tab above, information about ITC reversals in which suppliers' GSTINs are on file but invoices are unavailable must be supplied.

‘Inv_Not_Avail (without GSTIN) ’ worksheet-tab’:

Fields for Table 8D are located on this tab. Nevertheless, neither the suppliers' invoices nor their GSTIN, CX, or VAT are accessible. Below is a list of the different fields and columns that need to be filled out:

• Provide the CX/VAT registration number/GSTIN.

• Trade Name/Legal Name: This is an optional field. Only if the GSTIN field is filled out should it be filled out.

• Invoice/Bill of Entry No is to be filled out in alpha-numeric format (less than 16 characters and permitted special characters)

• The date to be formatted as DD-MM-YYYY.

• Goods Type: You must choose the correct choice from the drop-down menu.

• Description of Stocked Inputs: This must be filled out in alpha-numeric format, with a maximum of 50 characters and permitted special characters like "/" and "-."

• UQC: You must choose this option from the drop-down menu.

• Quantity: You can enter 13 digits before the decimal and 2 digits after it.

• Value (as modified by the debit or credit note): You can enter the total value as shown on the invoice plus two decimal places.

• Amount of ITC/Tax Payable (Rs.): Only the IGST amount will be submitted for interstate supplies, whereas the CGST and SGST amounts must be entered equally for intrastate supplies. The CGST and SGST columns must be utilised if the tax in question is CX/VAT.

• Cess: If appropriate, enter the value of the cess.

• Action: To add or remove invoices, choose "Add" or "Delete" from the drop-down menu, accordingly. The "Add" option can be used to update the details of current invoices with the most recent information if specific existing invoices need to be updated.

• GST Portal Validation Error(s): The corresponding errors in any entry will be shown under this column if an error JSON file is downloaded and examined using the offline application. Later in this article, there is more information regarding error repair.

Step 3: After entering the data, the "Validate Sheet" button on each sheet has to be clicked.

Steps to Generate a JSON File for Upload

Step 1: First, navigate to the "Home" sheet. The "Home" sheet can also be accessed by clicking the "Go Home" button.

Step 2: Click the "Get Summary" button. Based on the information entered on the other sheets, a summary will be shown.

Step 3: Click the "Generate JSON File to upload" button after scrolling back to the top of the page. The pop-up window labelled "Save As" will open. Click "Save" after selecting your preferred save location. When the file is saved and ready to be uploaded to the shared portal, a pop-up notification will appear. Press the "OK" button.

Steps for Uploading the Generated JSON File of GSTR-10

Step 1: Access the GST portal and log in.

Step 2: Go to Service > Returns > Final Return.

Step 3: Select the "Prepare Offline" button on the GSTR-10 tile.

Step 4: Click the "Choose File" button in the "Upload" section. Click "Open" after navigating to the location of your stored JSON file. A successful upload will be confirmed by a green notification that appears on top. While the gateway verifies the file, the user may need to wait for up to fifteen minutes.

The following two outcomes are possible upon validation:

• If no issues are discovered, the status in the upload history table will be "Processed," and "NA" will appear in the Error Report column. By selecting Service > Returns > Final Return and selecting the "Prepare Online" button on the GSTR-10 tile, one can preview the data. You can use this article to guide you through the filing process.

• If there are errors, the entries that failed validation will be shown in the error report column, and the upload history table will indicate the Status as "Error Occurred.”

Steps to Download the Error JSON File

Step 1: Building on the last part, the link to download the error report will also be accessible following the completion of the validation. To get the error report, click the "Generate error report" link. The error report column will indicate that the error-generating report has been requested, along with a confirmation message.

Step 2: The error-generating report may take some time to prepare. A link to download the error report will appear in the error report column once it is prepared. Click here. Your computer will now start to download the Error GSTR-10 JSON file.

Steps to Fix Errors Using GSTR-10 Offline Tool

After extracting the previously stated Error GSTR-10 JSON file to a convenient location on your computer, proceed as follows:

Step 1: Select the "Home" tab after you launch the offline utility.

Step 2: Select the "Open Downloaded Error JSON Files" button under the "Error Handling Section." Click "OK" after navigating to the location of the stored error JSON file.

Step 3: Look at the "GST Portal Validation Errors" column on each sheet. This column will display a text message alerting the user to the type of issue. After making the necessary changes, click the "Validate Sheet" button on each sheet.

Step 4: Select the "Generate JSON File to upload" button on the "Home" sheet.

Step 5: The pop-up window titled "Save As" will appear. Click the "Save" button after choosing the location where you wish to store the JSON file.

Conclusion

The Goods and Services Tax (GST) system in India uses the GSTR-10 return for taxpayers who enrolled for GST but later cancelled their account. The Final Return is another name for GSTR-10. Along with liabilities and input tax credit (ITC) received, it contains information on the stock held on the last day of the registration period. The aforementioned steps can help taxpayers to do it with the help of the GSTR-10 offline utility.

Frequently Asked Questions

1. What is the purpose of GSTR-10?

   When a taxable person surrenders or cancels their GST registration, they must file a Final Return on Form GSTR-10. This is an accounting of the stocks that the taxpayer held on the day before the cancellation took effect.

   
   

2. What are the basic prerequisites to use the GSTR-10 offline utility?

   GSTR-10's offline utility requires Microsoft Excel 2007 or later and Windows 7 or later.

   
   

3. Can the offline utility be used on mobile?

   Currently, there is no option to use the offline GSTR-No utility on a mobile device.

   
   

4. Will the name be auto-populated once I enter the GSTIN?

   No, the GSTIN database cannot be accessed to retrieve such information because this is an offline utility.

   
   

5. Should I use the ‘Delete’ option under the drop-down list under the ‘Action’ column if I enter incorrect details?

   To remove data from the GST site, utilise the "Add" or "Delete" options found in the drop-down list beneath the "Action" column. To fix errors made when entering data into the utility's rows, just use the "Delete" key on your keyboard to remove the cell.

   
   

6. What happens to the previously uploaded data when I re-upload the GSTR-10 JSON file after making the requisite corrections?

   The revised information will be added to the old data, and any new entries will be added if there are any.

   
   

7. What is GSTR-10 and who is required to file it?

   GSTR-10 is the final return that must be filed by a taxpayer whose GST registration has been cancelled or surrendered. It serves to report all remaining liabilities, stock, and input tax credit (ITC) at the time of closure.

   
   

8. When should GSTR-10 be filed after GST cancellation?

   It must be filed within three months from the date of cancellation order or the date of cancellation itself, whichever is later. Delays attract late fees and potential penalties.

   
   

9. Why use the Offline Tool to file GSTR-10 instead of online?

   The Offline Tool is useful for taxpayers with unstable internet, bulk data entries, or complex stock and ITC details. It allows preparation offline and upload later via JSON on the GST portal.

   
   

10. Where can I download the official GSTR-10 Offline Utility Tool?

    It’s available on theGST portal under Downloads > Offline Tools > GSTR-10. Always ensure you're using the latest version to avoid data validation errors.

    
    

11. What data do I need before using the Offline Tool for GSTR-10?

    You’ll need your GSTIN, cancellation date, final stock details, invoice-level data (if applicable), and any pending liabilities. Also, your DSC or EVC credentials for final submission.

    
    

12. What are the major sections included in GSTR-10?

    The key parts include taxpayer details, closing stock (with ITC reversal), liability payable, and taxes already paid. These fields help determine net payable or recoverable tax.

    
    

13. Can I enter invoice-wise stock data in the Offline Tool?

    Yes, you can enter invoice-wise data under specific sheets in the Excel tool. It validates totals and calculates the required ITC reversal on the closing stock.

    
    

14. How is ITC reversal calculated in GSTR-10?

    The system calculates ITC based on the value and tax portion of the unsold closing stock. This amount becomes payable to the government upon closure of registration.

    
    

15. How do I generate the JSON file from the Offline Tool?

    After filling all mandatory fields, validate each sheet using the built-in tool functions. Once all data is validated, use the “Generate JSON File” button for upload to the portal.

    
    

16. How do I upload the JSON file on the GST portal?

    Log in to the GST portal > Services > Returns > Final Return (GSTR-10). Choose 'Upload JSON', browse for your file, and wait for the successful validation message.

    
    

17. What errors can occur while uploading the JSON file?

    Common errors include version mismatches, invalid formats, wrong tax rate entries, or exceeding character limits in fields. Always use the latest version of the Offline Tool.

    
    

18. Can I edit the return after uploading the JSON but before submission?

    Yes, once uploaded and validated, the data appears in editable fields on the portal. You can make changes before submitting and filing with DSC or EVC.

    
    

19. Is digital signature (DSC) mandatory for GSTR-10 filing?

    It depends on your entity type. Companies and LLPs must file using DSC. Proprietors and others can use EVC (OTP-based verification).

    
    

20. What are the consequences of not filing GSTR-10 on time?

    Failure to file GSTR-10 can lead to a late fee of ₹100 per day (CGST + SGST), up to a maximum of ₹10,000, and the taxpayer remains non-compliant in the GST system.

    
    

21. Can I revise or re-file GSTR-10 after submission?

    No, GSTR-10 once filed cannot be revised. Therefore, ensure all data is accurate before final submission. If a mistake occurs, consult with the GST officer for a possible rectification route.