Introduction to Excel based template for data upload in Java offline tool

Data can be uploaded/entered to the offline tool in four ways:

Understanding the Excel Workbook Template

a) It is always recommended to download the excel workbook template from the GST portal only.
b) The taxpayer can fill the excel workbook template with different worksheet for the applicable sections of the return and then
(worksheets) applicable to him and the others may be left blank.
c) The data in the excel file should be in the format specified below in respective sections.
d) In a case where the taxpayer does not have data applicable for all sections, those sections may be left blank and the java tool
sections only.
e) For Group import (all worksheets of workbook) taxpayer need to fill all the details into downloaded standard format GSTR1
f) User can export Data from local accounting software loaded in the above format as .CSV file and import it in the java tool to
software should
g) In all the generateexcept
worksheets .CSV hsn,
file in
thethe format
central specified
tax, by GST
integrated Systems.
tax, and state tax are not required to be furnished in the excel wor
the
h) In the "doc's worksheet, the net issued column has not been provided, the
java offline tool. The taxpayer can edit the tax amounts calculated in thisjava
valuetool
willif be
thecomputed
tax collected values
in the java are different.
offline tool bas
documents furnished in this worksheet.

The table below provides the name, full form and detailed description for each field of the worksheets followed by a det
marked with asterisk or star are mandatory.
Referenc
Worksheet Name
e

B2B
b2b
Supplies

B2C
b2cl
Large

B2C
b2cs
Small
 Credit/
cdnr Debit
Note

Credit/
Debit
Note for
cdnur
unregiste
red
Persons

exp Export
 Tax
liability
at
on
advances

Advance
atadj adjustme
nts

Nil
Rated,
Exempte
exemp
d and
Non GST
supplies

HSN
hsn Summar
y
 List of
docs Documen
ts issued

Common mistakes in filling Excel template

1. GSTIN of supplier/E-commerce should be a valid one. State code of supplier GSTIN and E-Commerce GSTIN should be th
2. Duplication of invoices with the same tax rate shouldnt be there-otherwise System throws error as "Non duplicated invoices
3. Amount should be only up to 2 decimal digits
4 Ensure that filling of excel should be strictly as per sample data to avoid errors.
5. Copy paste data from the excel template not including the header rows 1 to 4 will throw an error.
6. The work sheet name in the excel file of return data prepared by the return preparer should be the same as mentioned in the s
7. Master data sheet provides the inputs allowed in the mentioned data field. Inputs in the master data sheet have been used for

Special Instructions
1) To facilitate the declaration of date in the specified format "dd-mmm-yyyy", ensure the system date format of your compute
2) For invoices containing multiple line items invoice level details like GSTIN/UIN, Invoice Number, Invoice Date and Place o
same system
3) Taxable will not
Value, Rateaccept those
and cess items as applicable to the line items may be different in the same invoice.
amount
4) On successful import of the data from the excel file to the offline utility tool, the tool takes care of proper placement of the s
5) In the worksheets on the combined (central tax+state tax) tax or integrated tax rate has to be mentioned. The java tool will c
these amounts
6) In this in the java
first version tool if the
worksheets arecollected
not beingvalue is different.
provided for uploading amendment details as these are not expected in the first
7) In the top of each excel worksheet , there is a summary row which gives the count or total of the key columns to help in rec
8) The worksheets for furnishing exempt supplies details and issued documents details are being provided in this excel w
excel
9) Thetoworksheets
the java tool
haveinsome
this version. The tax payer
data as example. Please can enter
delete the the
datafew exempt
from supplies before
all worksheets detail use.
values and details of docum
10) The number mentioned in bracket in the top most row in each data entry worksheet refer to the corresponding table number
For B2B(4)"
11) This excelhere "4" refers
workbook to the table
template worksnumber 4 ofMicrosoft
best with GSTR 1 Excel
format.2007 and above.
12) Ensure that there are no stray entries in any cell of the sheets other than return related declaration under the indicated colum
13) It is advisable that separate excel sheets be prepared for each month with the name having month name as a part of it's nam
classified as Part A, Part B etc to avoid confusion.
14) In case of JSON files created by the offline tool , if the taxpayer is frequently importing invoice data in a tax period, he sh
by including
15)Before the namethe
importing ofexcel
monthfile
and
in the
the part number.
offline tool for a particular tax period, it is advisable that the taxpayer should delete if
the Java
16) If oneOffline
uploadsTool. If anyfile
the JSON dataforremains in thewith
a tax period tool will overwrite
the same the number
invoice existingbut
data.
differing details again, the later invoice de
17) In case of other sections where the consolidated details have to be furnished, the details of whole section furnished earlier w
18) In case of b2b worksheet, if the invoice has been selected as subject to reverse charge, the top summary row excludes the va

Sample excel sheet with multiple line item in a single invoice is shown below:

Descript
Term/ Acronym
ion

Goods
and
Services
GSTIN Taxpayer
Identifica
tion
Number

Goods
and
GSTN Services
Tax
Network

Harmoni
zed
System
HSN
of
Nomencl
ature

Register
ed
Business
B2B to
Register
ed
Business
 Register
ed
Business
to
B2C
Unregist
ered
Consum
er

Place of
Supply
of Goods
or
Services
POS
State
code to
be
mention
ed

Unique
UIN Identity
Number
GST
GSTR1
Return 1
Goods
and
GST
Services
Tax
Unit
UQC Quantity
Code
he GST portal only.
for the applicable sections of the return and then import the excel file to the java tool. Data has to be filled in the sections
ve sections.
hose sections may be left blank and the java tool will automatically take care of the data to be filled in the applicable
details into downloaded standard format GSTR1_Excel_Workbook_Template-V1.2.xlsx file
rmat as .CSV file and import it in the java tool to generate the file in .Json format for bulk. Warning: Your accounting
x are not required to be furnished in the excel worksheets but would be computed on the furnished rate and taxable value in
va
aluetool
willif be
thecomputed
tax collected values
in the java are different.
offline tool based on the total number of documents and the number of cancelled

each field of the worksheets followed by a detailed instruction for filling the applicable worksheets. The fields

Field name Help Instruction

Details of invoices of Taxable supplies made to other registered taxpayers

1. GSTIN/UIN of Recipient* Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check
2. Invoice number * that the
Enter theregistration is active
Invoice number on the date
of invoices of the
issued to invoice from
registered GST portal
recipients.
3. Invoice Date* Ensure
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.characters
that the format is alpha-numeric with allowed special
4. Invoice value* Enter the total value indicated in the invoice of the supplied goods or
5. Place of Supply(POS)* services-
Select thewith
code2ofdecimal Digits.
the state from drop down list for the place of supply.
6. Reverse Charge* Please select Y or N , if the supplies/services are subject to tax as per
7. Invoice Type* reverse charge
Select from themechanism.
dropdown whether the supply is regular, or to a SEZ
8. E-Commerce GSTIN* unit/developer
Enter the GSTIN of or
with thewithout payment
e-commerce of tax or
company deemed
if the export.
supplies are made
9. Rate* through an e-Commerce operator.
Enter the combined (State tax + Central tax) or the integrated tax, as
10. Taxable Value* applicable.
Enter the taxable value of the supplied goods or services for each rate
line item
the -total
withCess
2 decimal Digits, The taxable value has to be computed as
11. Cess
a)The of supply is outside the Enter
Amount
place state where amount
the supplier is collected/payable.
registered and
b)The total invoice value is more that Rs 2,50,000
1. Invoice number* Enter the Invoice number of invoices issued to Unregistered Recipient of
2. Invoice Date the
Enterother
dateState with invoice
of invoice value more than
in DD-MMM-YYYY. 2.524-May-2017.
E.g. lakh. Ensure that the
3. Invoice value* Invoice value should be more than Rs 250,000 and up to two decimal
4. Place of Supply(POS)* digits.
Select the code of the state from drop down list for the applicable place of
5. Rate* supply.
Enter the combined (State tax + Central tax) or the integrated tax rate, as
6. Taxable Value* applicable.
Enter the taxable value of the supplied goods or services for each rate
7. Cess Amount line
Enteritem
the -2 decimal
total Cess digits,
amountThe taxable value has to be computed as per
collected/payable.
8. E-Commerce GSTIN Enter the GSTIN of the e-commerce company if the supplies are made
through an e-Commerce
Supplies made to consumers and unregistered persons of theoperator.
following nature
a) Intra-State: any value
1. Type* In the Type column, enter E if the supply is done through E-Commerce or
2. Place of Supply(POS)* else enter
Select the OE
code(other
of thethan
stateE-commerce).
from drop down list for the applicable place of
3. Rate* supply.
Enter the combined (State tax + Central tax) or the integrated tax rate.
4. Taxable Value* Enter the taxable value of the supplied goods or services for each rate
5. Cess Amount line
Enteritem
the -2 decimal
total Cess Digits,
amountThe taxable value has to be computed as per
collected/payable.
6. E-Commerce GSTIN Enter the GSTIN of the e-commerce company if the supplies are made
through an e-Commerce operator.
Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or
credit note issued against invoice will
1. GSTIN/UIN* be reported
Receiver here against original invoice, hence fill the details of
GSTIN/UIN
2. Invoice/Advance Receipt NumberEnter original invoice number Reported in B2B section of earlier
3. Invoice/Advance Receipt date* period/current tax invoice/advance
Enter the original period or pre-GST period
receipt against
date which credit/debit
in DD-MMM-YYYY.
4. Note/Refund Voucher Number* E.g. Enter24-May-2017.
the credit/debit note number or the refund voucher number. Ensure
5. Note/ Refund Voucher date* that
Enterthe format is alpha-numeric
credit/debit with allowed
note/Refund voucher date in special characters of E.g.
DD-MMM-YYYY.
24-May-2017.
In the document Type column, enter "D" if the note is Debit note, enter
"C" if note is credit note or enter "R" for refund voucher.
6. Document Type*

7. Reason For Issuing document* Select the applicable reason for issue of the document.
8. Place of Supply* Declare the place of supply based on the original document.
9. Note/Refund Voucher value* Amount should be with only up to 2 decimal digits.
10. Rate* Enter the combined (State tax + Central tax) or the integrated tax.
11.Taxable value* Enter the taxable value of the supplied goods or services for each rate
12. Cess Amount line
Enteritem
the -2 decimal
total Cess Digits,
amount.The taxable value has to be computed as per
13. Pre GST Select whether the credit/debit note is related to pre-GST supplies.
Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is
more than Rs 2.5 lakh Select the type of supply to Unregistered Taxpayers (UR) against which
1. UR Type* the document has been issued.Select "EXPWP" or "EXPWOP" for
2. Note/Refund Voucher Number* export /"B2CL"
Enter the for supplies
credit/debit to consumers
note number for dropdown
or the refund voucher based
number.on Ensure
original
3. Note/ Refund Voucher date* that the
Enter format is alpha-numeric
credit/debit with allowed
note/Refund voucher date in special characters of E.g.
DD-MMM-YYYY.
24-May-2017.
In the document Type column, enter "D" if the note is Debit note, enter
"C" if note is credit note or enter "R" for refund voucher.
4. Document Type*

5. Invoice/Advance Receipt NumberEnter original invoice number Reported in B2B section of earlier
6. Invoice/Advance Receipt date* period/current
Enter the originaltax invoice/advance
period or pre-GST Period
receipt against
date which credit/debit
in DD-MMM-YYYY.
7. Reason For Issuing document* E.g. 24-May-2017.
Select the applicable reason for issue of the document from the
8. Place of Supply dropdown.
Declare the place of supply based on the original document.
9. Note/Refund Voucher value* Amount should be up to 2 decimal digits.
10. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
11.Taxable value Enter the taxable value of the supplied goods or services for each rate
12. Cess Amount line
Enteritem
the -up
totaltoCess
2 decimal Digits, The taxable value has to be computed as
amount.
13. Pre GST Select whether the credit/debit note is related to pre-GST supplies.

Exports supplies including supplies to SEZ/SEZ Developer or deemed exports

1.Export Type* In the Type column, enter WPAY if the Export is with payment of tax or
2. Invoice number* else enter
Enter WOPAY.
the Invoice number issued to the registered receiver. Ensure that
3. Invoice Date* the format is alpha-numeric with allowed special
Enter date of invoice in DD-MMM-YYYY. characters of slash(/)
E.g. 24-May-2017.
4. Invoice value* Enter the invoice value of the goods or services- up to 2 decimal Digits.
5. Port Code Enter the six digit code of port through which goods were exported.
6. Shipping Bill Number Pleasethe
Enter refer to thereference
unique list of port codesof
number available
shippingonbill.
theThis
GSTinformation
common portal.
if
7. Shipping Bill Date not available at the timing of submitting the return the same may
Enter the date of shipping bill. This information if not available at the be left
9. Rate timing of applicable
Enter the submittingintegrated
the return tax
the rate.
same may be left blank and provided
10. Taxable Value Enter the taxable value of the supplied goods or services for each rate
line item -up to 2 decimal Digits, The taxable value has to be computed as
Tax liability arising on account of receipt of consideration for which invoices have not been issued in the
same taxofperiod.
1. Place Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance received* Enter the amount of advance received excluding the tax portion.
4. Cess Amount Enter the total Cess amount collected/payable.
Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued
in the current
1. Place period for the supplies.
of Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Rate* Enter
earlierthe
taxcombined
period and(State tax +are
invoices Central tax)during
declared or the this
integrated tax rate.
tax period. This
3. Gross advance adjusted* amount is excluding the tax portion
4. Cess Amount Enter the total Cess amount to be adjusted

Details of Nil Rated, Exempted and Non GST Supplies made during the tax period
1. Description Indicates the type of supply.
2.Nil rated supplies Declare the value of supplies made under the "Nil rated" category for the
supply
Declaretype selected
the value in 1. above.
of supplies madeThe amount
under to be declared
the "Exempted here should
"category for the
supply type selected in 1. above.
3.Exempted
(Other than Nil rated/non-GST
supply)

4.Non GST Supplies Declare the value of supplies made under the "Non GST" category for the
supply
HSN wise summary of goods /services type selected
supplied in 1.
during the taxabove.
periodThis column is to capture all the
1. HSN* Enter the HSN Code for the supplied goods or Services. Minimum digit
required
Enter thetodescription
be mentioned in supplied
of the the tax invoice andServices.
goods or consequently to be
Description
2. Description* becomes a mandatory field if HSN code is not provided above.

Select the applicable Unit Quantity Code from the drop down.
3. UQC*
Enter the total quantity of the supplied goods or Services- up to 2 decimal
4. Total Quantity* Digits.

Enter the invoice value of the goods or services-up to 2 decimal Digits.

5. Total Value*
Enter the total taxable value of the supplied goods or services- up to 2
6. Taxable Value* decimal Digits.

Enter the total Integrated tax amount collected/payable.

7. Integrated Tax Amount

Enter the total Central tax amount collected/payable.

8. Central Tax Amount
 Enter the total State/UT tax amount collected/payable.
9. State/UT Tax Amount

Enter the total Cess amount collected/payable.

10. Cess Amount
Details of various documents issued by the taxpayer during the tax period
Select the applicable document type from the drop down.

1. Nature of Document*

Enter the invoice/document series start number.

2. Sr. No From*
Enter the invoice/document series end number.
3. Sr. No To*
Enter the total no of documents in this particular series.
5.Total Number*

No of documents cancelled in the particular series.

6.Cancelled

er GSTIN and E-Commerce GSTIN should be the same.

System throws error as "Non duplicated invoices were added & these invoices are duplicated" at the time of import.

ors.
4 will throw an error.
preparer should be the same as mentioned in the sample excel template.
nputs in the master data sheet have been used for the drop down lists in the worksheets.

, ensure the system date format of your computer is "dd/mm/yyyy or dd-mm-yyyy".

/UIN, Invoice Number, Invoice Date and Place of Supply should be repeated for all the line items, in the absence of the
different in the same invoice.
l, the tool takes care of proper placement of the same in the return format
tax rate has to be mentioned. The java tool will calculate the central tax, state tax or integrated tax. The tax payer can edit
ment details as these are not expected in the first GST return. Those will be provided in the next version.
e count or total of the key columns to help in reconciliation.
ments details are being provided in this excel workbook template however the data cannot be imported from the
pt supplies before
worksheets detail use.
values and details of documents issued directly in the screens available on GST portal .
orksheet refer to the corresponding table number in the notified GSTR 1 format. For example in b2b worksheet "Summary
above.
urn related declaration under the indicated column headers.
he name having month name as a part of it's name. In case of multiple uploads for a month, the file name may be
ntly importing invoice data in a tax period, he should name the different created JSON file of a part of a month/tax period
, it is advisable that the taxpayer should delete if any existing data of that tax period by clicking "Delete All Data" tab in
ngbut
er data.
differing details again, the later invoice details will overwrite the earlier details.
d, the details of whole section furnished earlier would be overwritten by the later uploaded details.
erse charge, the top summary row excludes the value of cess amount as it is not collected by the supplier.

ow: