Goods and Services Tax

Invoice & other data upload for creation of GSTR 1

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

s The Offline tool comes bundled with MS Excel Template and a java tool. This Excel workbook template has 19 data entry worksheets, 1 master sheet and 1 Help Instruction sheet i.e. total 21
worksheets. The 19 data entry worksheets are named: b2b, b2ba,b2cl,b2cla, b2cs,b2csa, cdnr, cdra,cdnur,cdnura, exp,expa, at,ata, atadj, atadja, exemp, hsn and doc in which day-to-day business
transaction required to be reported in GSTR 1 can be recorded or entered by the taxpayers. At desired interval, the data entered in the MS-Excel worksheet can be uploaded on the GST Portal using the
java offline tool which will import the data from excel workbook and convert the same into a Json file which is understood by GST portal. (www.gst.gov.in)
s It has been designed to enable taxpayers to prepare GSTR 1 in offline mode (without Internet). It can also be used to carry out bulk upload of invoice/other details to GST portal.
s The appearance and functionalities of the Offline tool screens are similar to that of the returns filing screens on the GST Portal.
s Approximately 19,000 line items can be uploaded in one go using the java tool. In case a taxpayer has more invoice data, he can use the tool multiple times to upload the invoice data.

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

1. Importing the entire excel workbook to the java tool where data in all sections (worksheets) of the excel file will be imported in the tool in one go.
2. Line by line data entry by return preparer on the java offline tool.
3. Copy from the excel worksheets from the top row including the summary and header and pasting it in the designated box in the import screen of the java offline tool. Precaution: All the
columns including headers should be in the same format and have the same header as of the java offline tool.
4. Section by section of a particular return - using a .CSV file as per the format given along with the java tool. Many accounting software packages generate .CSV file in the specified format and the
same can be imported in the tool.

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 import the excel file to the java tool. Data has to be filled in the sections
(worksheets) applicable to him and the others may be left blank.
Note: Quarterly taxpayers opting to furnish invoices using invoice furnishing facility (IFF) can import details only for following tables:
1. Table 4A, 4B, 4C, 6B, 6C - B2B invoices
2. Table 9B – Credit/ Debit notes (Registered) – CDNR
3. Table 9A - Amended B2B invoices
4. Table 9C - Amended Credit/Debit notes (Registered)

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 will automatically take care of the data to be filled in the applicable
sections only.

e) For Group import (all worksheets of workbook) taxpayer need to fill all the details into downloaded standard format GSTR1_Excel_Workbook_Template-V1.2.xlsx file

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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 generate the file in .Json format for bulk. Warning: Your accounting
software should generate .CSV file in the format specified by GST Systems.
g) In all the worksheets except hsn, the central tax, integrated tax, and state tax are not required to be furnished in the excel worksheets but would be computed on the furnished rate and taxable value in
the java offline tool. The taxpayer can edit the tax amounts calculated in the java tool if the tax collected values are different.

h) In the "doc's worksheet, the net issued column has not been provided, this value will be computed in the java offline tool based on the total number of documents and the number of cancelled
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 detailed instruction for filling the applicable worksheets. The fields
marked with asterisk or star are mandatory.

Worksheet Name Reference Field name Help Instruction

Details of invoices of Taxable supplies made to other registered taxpayers
Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check
1. GSTIN/UIN of Recipient* that the registration is active on the date of the invoice from GST portal

2. Name of Recipient Enter the name of the receiver

Enter the Invoice number of invoices issued to registered recipients. Ensure
that the format is alpha-numeric with allowed special characters of slash(/)
3. Invoice number * and dash(-) .The total number of characters should not be more than 16.

4. Invoice Date* Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

Enter the total value indicated in the invoice of the supplied goods or
5. Invoice value* services- with 2 decimal Digits.

6. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
b2b B2B Supplies
7. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%' from dropdown; else blank.
Please select Y or N , if the supplies/services are subject to tax as per reverse
8. Reverse Charge* charge mechanism.
Select from the dropdown whether the supply is regular, or to a SEZ
9. Invoice Type* unit/developer with or without payment of tax or deemed export.
Enter the GSTIN of the e-commerce company if the supplies are made
10. E-Commerce GSTIN* through an e-Commerce operator.
Enter the combined (State tax + Central tax) or the integrated tax, as
11. Rate* applicable.

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Enter the taxable value of the supplied goods or services for each rate line
12. Taxable Value* item - with 2 decimal Digits, The taxable value has to be computed as per
GST valuation provisions.

13. Cess Amount Enter the total Cess amount collected/payable.

Amended Details of invoices of Taxable supplies made to other registered taxpayers

Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check

that the registration is active on the date of the invoice from GST portal
1. GSTIN/UIN of Recipient*

2. Name of Recipient Enter the name of the receiver

Enter the Original Invoice number of invoices issued to registered recipients.
Ensure that the format is alpha-numeric with allowed special characters of
3. Original Invoice number * slash(/) and dash(-) .The total number of characters should not be more than
16.

Enter Orginal date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

4. Original Invoice Date*
Enter the Revised Invoice number of invoices issued to registered recipients.
Ensure that the format is alpha-numeric with allowed special characters of
5. Revised Invoice number * slash(/) and dash(-) .The total number of characters should not be more than
16.

Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

b2ba B2BA Supplies 6. Revised Invoice Date*

Enter the total value indicated in the invoice of the supplied goods or
7. Invoice value* services- with 2 decimal Digits.

8. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
Please select Y or N , if the supplies/services are subject to tax as per reverse
9. Reverse Charge* charge mechanism.
If the supply is eligible to be taxed at 65% of the existing rate of tax, select
10. Applicable % of Tax Rate '65%' from dropdown; else blank.
Select from the dropdown whether the supply is regular, or to a SEZ
11. Invoice Type* unit/developer with or without payment of tax or deemed export.

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Enter the GSTIN of the e-commerce company if the supplies are made
12. E-Commerce GSTIN* through an e-Commerce operator.
Enter the combined (State tax + Central tax) or the integrated tax, as
13. Rate* applicable.
Enter the taxable value of the supplied goods or services for each rate line
14. Taxable Value* item - with 2 decimal Digits, The taxable value has to be computed as per
GST valuation provisions.
Enter the total Cess amount collected/payable.
15. Cess Amount

Invoices for Taxable outward supplies to consumers where

a)The place of supply is outside the state where the supplier is registered and
b)The total invoice value is more that Rs 2,50,000

Enter the Invoice number of invoices issued to Unregistered Recipient of the

other State with invoice value more than 2.5 lakh. Ensure that the format is
1. Invoice number* alpha-numeric with allowed special characters of slash(/) and dash(-) with
maximum length of 16 characters.

2. Invoice Date Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.

Invoice value should be more than Rs 250,000 and up to two decimal digits.
3. Invoice value*

If the supply is eligible to be taxed at 65% of the existing rate of tax, select
4. Applicable % of Tax Rate '65%' from dropdown; else blank.
B2C Large
5. Place of Supply(POS)* Select the code of the state from drop down list for the applicable place of
supply.
Enter the combined (State tax + Central tax) or the integrated tax rate, as
6. Rate* applicable.

Enter the taxable value of the supplied goods or services for each rate line
7. Taxable Value* item -2 decimal digits, The taxable value has to be computed as per GST
valuation provisions.
Enter the total Cess amount collected/payable.
8. Cess Amount

Enter the GSTIN of the e-commerce company if the supplies are made
through an e-Commerce operator.
8. E-Commerce GSTIN

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Amended Details of Invoices for Taxable outward supplies to consumers where

a)The place of supply is outside the state where the supplier is registered and
b)The total invoice value is more that Rs 2,50,000

1. Original Invoice number* Enter the Original Invoice number of invoices issued to Unregistered
Recipient of thedate
Enter Original other State with
of invoice invoice value moreE.g.
in DD-MMM-YYYY. than24-May-2017.
2.5 lakh. Ensure
that the format is alpha-numeric with allowed special characters of slash(/)
and dash(-) with maximum length of 16 characters.
2. Orginal Invoice Date

3. Revised Invoice number* Enter the Revised Invoice number of invoices issued to Unregistered
4. Revised Invoice Date Recipient of the
Enter Revised other
date State with
of invoice invoice value moreE.g.
in DD-MMM-YYYY. than24-May-2017.
2.5 lakh. Ensure
that the format is alpha-numeric with allowed special characters of slash(/)
5. Invoice value* Invoice value should be more than Rs 250,000 and up to two decimal digits.
b2cla Amended B2C Large and dash(-) with maximum length of 16 characters.
6. Original Place of Supply(POS)* Select the code of the state from drop down list for the applicable place of
supply.
If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%' from dropdown; else blank.
7. Applicable % of Tax Rate

8. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate, as
applicable.
Enter the taxable value of the supplied goods or services for each rate line
9. Taxable Value*
item
Enter-2thedecimal digits,
total Cess The taxable
amount value has to be computed as per GST
collected/payable.
valuation provisions.

10. Cess Amount

Enter the GSTIN of the e-commerce company if the supplies are made
11. E-Commerce GSTIN through an e-Commerce operator.
Supplies made to consumers and unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less In the Type column, enter E if the supply is done through E-Commerce or
1. Type*
else enter OE (other than E-commerce).
Select the code of the state from drop down list for the applicable place of
supply.
2. Place of Supply(POS)*

3. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%'tax
Enter the combined (State from dropdown;
+ Central else
tax) or theblank.
integrated tax rate.
4. Rate*
b2cs B2C Small

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b2cs B2C Small
Enter the taxable value of the supplied goods or services for each rate line
item -2 decimal Digits, The taxable value has to be computed as per GST
5. Taxable Value* valuation provisions.

Enter the total Cess amount collected/payable.

6. Cess Amount

Enter the GSTIN of the e-commerce company if the supplies are made
7. E-Commerce GSTIN through an e-Commerce operator.

Amended Details of Supplies made to consumers and unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less
1. Type* In the Type column, enter E if the supply is done through E-Commerce or
else enter OE (other than E-commerce).
2.Financial Year Select the financial year

3.Original Month Select the Month

Select the code of the state from drop down list for the applicable place of
supply.
4.Original Place of Supply(POS)*

5.Revised Place of Supply(POS)* Select the code of the state from drop down list for the applicable place of
supply.
If the supply is eligible to be taxed at 65% of the existing rate of tax, select
b2csa Amended B2C Small '65%' from dropdown; else blank.
6. Applicable % of Tax Rate

Enter the combined (State tax + Central tax) or the integrated tax rate.
7. Original Rate*

Enter the taxable value of the supplied goods or services for each rate line
8. Taxable Value* item -2 decimal Digits, The taxable value has to be computed as per GST
valuation provisions.
9. Cess Amount Enter the total Cess amount collected/payable.
Enter the GSTIN of the e-commerce company if the supplies are made
through an e-Commerce operator.
10. E-Commerce GSTIN

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Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or credit note issued
against invoice will be reported here against original invoice, hence fill the details of original invoice also which was
furnished in B2B,B2CL section of earlier/current period tax period.
Receiver GSTIN/UIN
1. GSTIN/UIN*

2. Name of Recipient Enter the name of the receiver

Enter original invoice number Reported in B2B section of earlier
3. Invoice/Advance Receipt Number* period/current tax period or pre-GST period against which credit/debit note
is issued. Incase of refund voucher please enter the related advance receipt
Enter
voucherthenumber.
original invoice/advance receipt date in DD-MMM-YYYY. E.g.
4. Invoice/Advance Receipt date* 24-May-2017.
5. Note/Refund Voucher Number* Enter the credit/debit note number or the refund voucher number. Ensure that
the format
Enter is alpha-numeric
credit/debit with
note/Refund allowed
voucher special
date characters of slash(/)
in DD-MMM-YYYY. E.g.and
24-
6. Note/ Refund Voucher date* dash(-) of
May-2017. maximum length of 16 characters.

7. Document Type* 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.
cdnr Credit/ Debit Note Select the applicable reason for issue of the document.
8. Reason For Issuing document*

9. Place of Supply* Declare the place of supply based on the original document.
10. Note/Refund Voucher value* Amount should be with only up to 2 decimal digits.
If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%' from dropdown; else blank.
11. Applicable % of Tax Rate

12. Rate* Enter the combined (State tax + Central tax) or the integrated tax.
13.Taxable value* Enter the taxable value of the supplied goods or services for each rate line
item
Enter-2thedecimal Digits,
total Cess The taxable value has to be computed as per GST
amount.
valuation provisions.
14. Cess Amount

Select whether the credit/debit note is related to pre-GST supplies.

15. Pre GST

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Amended Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or credit
note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also
which was furnished in B2B,B2CL section of earlier/current period tax period.

Receiver GSTIN/UIN
1. GSTIN/UIN*

2. Name of Recipient Enter the name of the receiver

Enter original invoice number Reported in B2B section of earlier

3. Original Invoice/Advance Receipt Number* period/current tax period or pre-GST period against which credit/debit note
is issued. Incase of refund voucher please enter the related advance receipt
Enter
voucherthenumber.
original invoice/advance receipt date in DD-MMM-YYYY. E.g.
4. Original Invoice/Advance Receipt date* 24-May-2017.
Enter the original credit/debit note number or the refund voucher number.
5. Original Note/Refund Voucher Number* Ensure that the format is alpha-numeric with allowed special characters of
slash(/) and dash(-) of maximum length of 16 characters.
Enter original credit/debit note/Refund voucher date in DD-MMM-YYYY.
6. Original Note/ Refund Voucher date* E.g. 24-May-2017.
7. Revised Note/Refund Voucher Number* Enter the revised credit/debit note number or the refund voucher number.
Ensurerevised
Enter that thecredit/debit
format is alpha-numeric with allowed
note/Refund voucher date in special characters of
DD-MMM-YYYY.
8. Revised Note/ Refund Voucher date* slash(/) and dash(-) of maximum length of 16 characters.
E.g. 24-May-2017.
cdnra Amended Credit/ Debit Note
9. Document Type* In the document Type column, enter "D" if the note is Debit note, enter "C"
if note the
Select is credit note or
applicable enterfor
reason "R"issue
for refund voucher.
of the document.
10. Reason For Issuing document*

11. Place of Supply* Declare the place of supply based on the original document.
Amount should be with only up to 2 decimal digits.
12. Note/Refund Voucher value*
If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%' from dropdown; else blank.
13. Applicable % of Tax Rate

Enter the combined (State tax + Central tax) or the integrated tax.
14. Rate*

Enter the taxable value of the supplied goods or services for each rate line
15.Taxable value* item -2 decimal Digits, The taxable value has to be computed as per GST
valuation provisions.

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Enter the total Cess amount.

16. Cess Amount

Select whether the credit/debit note is related to pre-GST supplies.

17. Pre GST

Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is more than Rs
2.5 lakh

1. UR Type* Select the type of supply to Unregistered Taxpayers (UR) against which the
2. Note/Refund Voucher Number* document
Enter has been issued.Select
the credit/debit note number"EXPWP" or "EXPWOP"
or the refund for Ensure that
voucher number.
3. Note/ Refund Voucher date* export
the /"B2CL"
format is for supplies
alpha-numeric to consumers
with allowed for dropdown
special based
characters
Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. of on original
slash(/)
E.g.and
24-
invoice.
dash(-) of maximum length of 16 characters.
May-2017.
4. Document Type* In the document Type column, enter "D" if the note is Debit
"EXPWP" represents Export with payment and "EXPWOP" represent Export note, enter "C"
if noteoriginal
Enter
without ispayment.
creditinvoice
note ornumber
enter "R" for refund
Reported voucher.
in B2B section of earlier
period/current tax period or pre-GST Period against which credit/debit note is
5. Invoice/Advance Receipt Number*
issued. Incase of refund voucher please enter the related advance receipt
voucher number.
6. Invoice/Advance Receipt date* Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g.
7. Reason For Issuing document* 24-May-2017.
Select the applicable reason for issue of the document from the dropdown.
8. Place of Supply Declare the place of supply based on the original document.
cdnur Credit/ Debit Note for unregistered Persons Amount should be up to 2 decimal digits.
9. Note/Refund Voucher value*

10. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%'tax
Enter the combined (State from dropdown;
+ Central else
tax) or theblank.
integrated tax rate.
11. Rate*

Enter the taxable value of the supplied goods or services for each rate line
12.Taxable value item -up to 2 decimal Digits, The taxable value has to be computed as per
GST valuation provisions.

13. Cess Amount

Enter the total Cess amount.

14. Pre GST

Select whether the credit/debit note is related to pre-GST supplies.

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Amended 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 the
1. UR Type* document has been issued.Select "EXPWP" or "EXPWOP" for
export /"B2CL" for supplies to consumers for dropdown based on original
2. Original Note/Refund Voucher Number* Enter the original credit/debit note number or the refund voucher number.
invoice.
Ensure
"EXPWP" thatrepresents
Enter originalthecredit/debit
formatExport
is alpha-numeric withandallowed
with payment
note/Refund voucher date inspecial
"EXPWOP" characters
represent
DD-MMM-YYYY. of
Export
3. Original Note/ Refund Voucher date*
slash(/)
without
E.g. and dash(-) of maximum length of 16 characters.
payment.
24-May-2017.
4. Revised Note/Refund Voucher Number* Enter the revised credit/debit note number or the refund voucher number.
Ensure that thecredit/debit
Enter revised format is alpha-numeric with allowed
note/Refund voucher date in special characters of
DD-MMM-YYYY.
5. Revised Note/ Refund Voucher date* slash(/) and dash(-)
E.g. 24-May-2017. of maximum length of 16 characters.

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. Original Invoice/Advance Receipt Number* Enter original invoice number Reported in B2B section of earlier
period/current tax invoice/advance
Enter the original period or pre-GST Period
receipt against
date which credit/debit E.g.
in DD-MMM-YYYY. note is
8. Original Invoice/Advance Receipt date* issued. Incase of refund voucher please enter the related advance receipt
24-May-2017.
voucher number.
9. Reason For Issuing document* Select the applicable reason for issue of the document from the dropdown.
cdnura Amended Credit/ Debit Note for unregistered
Persons Declare the place of supply based on the original document.
10. Place of Supply

Amount should be up to 2 decimal digits.

11. Note/Refund Voucher value*

10. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%' from dropdown; else blank.
Enter the combined (State tax + Central tax) or the integrated tax rate.
12. Rate*

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 per
13.Taxable value GST valuation provisions.

14. Cess Amount

Enter the total Cess amount.

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15. Pre GST

Select whether the credit/debit note is related to pre-GST supplies.
exp Export Exports supplies including supplies to SEZ/SEZ Developer or deemed exports
In the Type column, enter WPAY if the Export is with payment of tax or
else enter WOPAY.

1.Export Type*
2. Invoice number* Enter the Invoice number issued to the registered receiver. Ensure that the
format is alpha-numeric with allowed special characters of slash(/) and
Enter
dash(-)date
withofmaximum
invoice in length
DD-MMM-YYYY. E.g. 24-May-2017.
of sixteen characters.
3. Invoice Date*
Enter the invoice value of the goods or services- up to 2 decimal Digits.
4. Invoice value*

Enter the six digit code of port through which goods were exported. Please
5. Port Code
refer to the list of port codes available on the GST common portal. This is not
Enter theinunique
required case ofreference
export ofnumber of shipping bill. This information if not
services.
available at the timing of submitting the return the same may be left blank
and provided later.
6. Shipping Bill Number
Enter the date of shipping bill. This information if not available at the timing
7. Shipping Bill Date
of submitting the return the same may be left blank and provided later. This
8. Applicable % of Tax Rate isIfnot
therequired
supply is
ineligible
case of to be taxed
export at 65% of the existing rate of tax, select
of services.
'65%' from dropdown; else blank.
Enter the applicable integrated tax rate.
9. Rate

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 per
10. Taxable Value
GST valuation provisions.

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

In the Type column, enter WPAY if the Export is with payment of tax or
1.Export Type*
else enter WOPAY.
2. Original Invoice number* Enter the Original Invoice number issued to the registered receiver. Ensure
that the format is alpha-numeric with allowed special characters of slash(/)
3. Original Invoice Date* Enter original
and dash(-) date
with of invoice
maximum in DD-MMM-YYYY.
length E.g. 24-May-2017.
of sixteen characters.
4. Revised Invoice number* Enter the revised Invoice number issued to the registered receiver. Ensure
that the format is alpha-numeric with allowed special characters of slash(/)
expa Amended Export and dash(-) with maximum length of sixteen characters.

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5. Revised Invoice Date* Enter revised date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
expa Amended Export
6. Invoice value* Enter the invoice value of the goods or services- up to 2 decimal Digits.
7. Port Code Enter the six digit code of port through which goods were exported. Please
refer
Enterto thethe list ofreference
unique port codes available
number on the GST
of shipping bill.common portal. This
This information is not
if not
available at the timing of submitting the return the same may be left blank
8. Shipping Bill Number and provided later.
Enter the date of shipping bill. This information if not available at the timing
9. Shipping Bill Date of submitting the return the same may be left blank and provided later. This
10. Applicable % of Tax Rate isIfnot
therequired
supply is ineligible
case of to be taxed
export at 65% of the existing rate of tax, select
of services.
'65%' from dropdown; else blank.
11. Rate Enter the applicable integrated tax rate.
12. Taxable Value Enter the taxable value of the supplied goods or services for each rate line
item -up to 2for
Tax liability arising on account of receipt of consideration decimal
whichDigits, Thehave
invoices taxable
notvalue
been has to be
issued incomputed
the same astaxper
period.
1. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
at Tax liability on advances '65%'tax
from dropdown; else
3. Rate* Enter the combined (State + Central tax) or theblank.
integrated tax rate.
4. Gross advance received* Enter the amount of advance received excluding the tax portion.
5. Cess Amount Enter the total Cess amount collected/payable.
Amended Tax liability arising on account of receipt of consideration for which invoices have not been issued in the
same tax period.
1.Financial Year Select the financial year

2.Original Month Select the Month

ata Amended Tax liability on advances Select the code of the state from drop down list for the place of supply.
3. Original Place of Supply(POS)*
4. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
5. Rate* Enter '65%'tax
the combined (State from dropdown;
+ Central else
tax) or theblank.
integrated tax rate.
6. Gross advance received* Enter the amount of advance received excluding the tax portion.
7. 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
period
1. Placefor
of the supplies.
Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
atadj Advance adjustments '65%'tax
fromCentral
dropdown; else
3. Rate* Enter the
earlier taxcombined
period and(State
invoices+are declared theblank.
tax)during
or integrated tax rate.
this tax period. This
4. Gross advance adjusted* amount is excluding the tax portion
5. Cess Amount Enter the total Cess amount to be adjusted
Amended Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the
current period
1.Financial Yearfor the supplies. Select the financial year
2.Original Month Select the Month
3. Original Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
atadja Amended Advance adjustments
4. Applicable % of Tax Rate If the supply is eligible to be taxed at 65% of the existing rate of tax, select
'65%' from dropdown; else blank.

Version 1.2 © 2016-17 Goods and Services Tax Network 12

 Goods and Services Tax
atadja Amended Advance adjustments

5. Rate* Enter
earlierthe
taxcombined (State
period and tax +are
invoices Central tax)during
declared or the integrated tax rate.
this tax period. This
6. Gross advance adjusted* amount is excluding the tax portion
7. 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
exemp Nil Rated, Exempted and Non GST supplies supply type selected in 1. above.
3.Exempted Declare the value of supplies madeThe amount
under to be declared
the "Exempted here should
"category for the
(Other than Nil rated/non-GST supply type selected in 1. above.
supply)
4.Non GST Supplies Declare the value of supplies made under the "Non GST" category for the
supply the
HSN wise summary of goods /services supplied during typetax
selected
periodin 1. above. This column is to capture all the supplies
1. HSN* Enter the HSN Code for the supplied goods or Services. Minimum digit
2. Description* required
Enter thetodescription
be mentioned in supplied
of the the tax invoice andServices.
goods or consequently to be reported
Description becomesis
3. UQC* aSelect
mandatory field if HSN
the applicable Unit code is not
Quantity provided
Code from above.
the drop down.
4. Total Quantity* Enter the total quantity of the supplied goods or Services- up to 2 decimal
hsn HSN Summary 5. Total Value* Digits.
Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value* Enter the total taxable value of the supplied goods or services- up to 2
7. Integrated Tax Amount decimal
Enter theDigits.
total Integrated tax amount collected/payable.
8. Central Tax Amount Enter the total Central tax amount collected/payable.
9. State/UT Tax Amount Enter the total State/UT tax amount collected/payable.
10. Cess Amount Enter the total Cess amount collected/payable.
Details of various documents issued by the taxpayer during the tax period
1. Nature of Document* Select the applicable document type from the drop down.
2. Sr. No From* Enter the invoice/document series start number.
docs List of Documents issued
3. Sr. No To* Enter the invoice/document series end number.
5.Total Number* Enter the total no of documents in this particular series.
6.Cancelled No of documents cancelled in the particular series.

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 the same.
2. Duplication of invoices with the same tax rate shouldn’t be there-otherwise System throws error as "Non duplicated invoices were added & these invoices are duplicated" at the time of import.
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 sample excel template.
7. Master data sheet provides the inputs allowed in the mentioned data field. Inputs in the master data sheet have been used for the drop down lists in the worksheets.

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 Goods and Services Tax

Special Instructions
1) To facilitate the declaration of date in the specified format "dd-mmm-yyyy", ensure the system date format of your computer is "dd/mm/yyyy or dd-mm-yyyy".
2) For invoices containing multiple line items invoice level details like GSTIN/UIN, Invoice Number, Invoice Date and Place of Supply should be repeated for all the line items, in the absence of the same syst
3) Taxable Value, Rate and cess amount as applicable to the line items may be different in the same invoice.
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 same in the return format
5) In the worksheets on the combined (central tax+state tax) tax or integrated tax rate has to be mentioned. The java tool will calculate the central tax, state tax or integrated tax. The tax payer can edit these am
6) In this first version worksheets are not being provided for uploading amendment details as these are not expected in the first GST return. Those will be provided in the next version.

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 reconciliation.

8) The worksheets for furnishing exempt supplies details and issued documents details are being provided in this excel workbook template however the data cannot be imported from the excel to the ja

9) The worksheets have some data as example. Please delete the data from all worksheets before use.

10) The number mentioned in bracket in the top most row in each data entry worksheet refer to the corresponding table number in the notified GSTR 1 format. For example in b2b worksheet "Summary For B2B

11) This excel workbook template works best with Microsoft Excel 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 column headers.

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 name. In case of multiple uploads for a month, the file name may be classified as Part
14) In case of JSON files created by the offline tool , if the taxpayer is frequently importing invoice data in a tax period, he should name the different created JSON file of a part of a month/tax period by in
15)Before importing the excel file in the offline tool for a particular 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 the Java
16) If one uploads the JSON file for a tax period with the same invoice number but differing details again, the later invoice details will overwrite the earlier details.
17) In case of other sections where the consolidated details have to be furnished, the details of whole section furnished earlier would be overwritten by the later uploaded details.
18) In case of b2b worksheet, if the invoice has been selected as subject to reverse charge, the top summary row excludes the value of cess amount as it is not collected by the supplier.

Term/ Acronym Description

Goods and Services Taxpayer Identification
GSTIN
Number
GSTN Goods and Services Tax Network
HSN Harmonized System of Nomenclature

B2B Registered Business to Registered Business

Registered Business to Unregistered

B2C
Consumer
Place of Supply of Goods or Services – State
POS
code to be mentioned
UIN Unique Identity Number

Version 1.2 © 2016-17 Goods and Services Tax Network 14

 Goods and Services Tax

GSTR1 GST Return 1

GST Goods and Services Tax
UQC Unit Quantity Code

Version 1.2 © 2016-17 Goods and Services Tax Network 15

 Summary For B2B(4)
No. of Recipients No. of Invoices Total Invoice Value
2 5 2280152.00
Applicable % of
GSTIN/UIN of Recipient Receiver Name Invoice Number Invoice date Invoice Value Place Of Supply Reverse Charge Tax Rate Invoice Type E-Commerce GSTIN Rate
08AABCJ2894D1ZK J.B.SULZ FAB PVT.LTD. YS1 1-Apr-22 326099.00 08-Rajasthan N Regular 12.00
08AABCJ2894D1ZK J.B.SULZ FAB PVT.LTD. YS3 5-Apr-22 157203.00 08-Rajasthan N Regular 12.00
08AMZPM1048D1ZT SUNEEVA TEXTILE MILLYS7 7-Apr-22 133979.00 08-Rajasthan N Regular 12.00
08AABCJ2894D1ZK J.B.SULZ FAB PVT.LTD. YS2 12-Apr-22 1621648.00 08-Rajasthan N Regular 12.00
08AMZPM1048D1ZT SUNEEVA TEXTILE MILLYS8 23-Apr-22 41223.00 08-Rajasthan N Regular 12.00
 HELP
Total Taxable Value Total Cess
2035850.05 0.00

Taxable Value Cess Amount

291160.00
140360.00
119623.80
1447900.00
36806.25
 Summary For B2BA Original details
No. of Recipients No. of Invoices
0 0

GSTIN/UIN of Recipient Receiver Name Original Invoice Number

 Total Invoice Value
0.00

Original Invoice date Revised Invoice Number Revised Invoice date Invoice Value
 Revised Details

Applicable % of
Place Of Supply Reverse Charge Tax Rate Invoice Type E-Commerce GSTIN
 HELP
Total Taxable Value Total Cess
0.00 0.00 0.00

Rate Taxable Value Cess Amount

Summary For B2CL(5) HELP
No. of Invoices
0 0.00 0.00
Applicable % of
Invoice Number Invoice date Invoice Value Place Of Supply Tax Rate Rate Taxable Value Cess Amount E-Commerce GSTIN
Summary For B2CLA Original details
No. of Invoices
0

Original Invoice Number Original Invoice date Original Place Of Supply

 Revised Details
Total Inv Value
0.00
Applicable % of
Revised Invoice Number Revised Invoice date Invoice Value Tax Rate
Details HELP
Total Taxable Value Total Cess
0.00 0.00

Rate Taxable Value Cess Amount E-Commerce GSTIN

Summary For B2CS(7) HELP
Total Taxable Value Total Cess
1643138.86 0.00
Applicable % of
Type Place Of Supply Tax Rate Rate Taxable Value Cess Amount E-Commerce GSTIN
OE 08-Rajasthan 12.00 1643138.86
Summary For B2CSA Original details

Financial Year Original Month Place Of Supply

 Revised details
Total Taxable Value
0.00
Applicable % of
Type Tax Rate Rate Taxable Value
 HELP
Total Cess
0.00

Cess Amount E-Commerce GSTIN

 Summary For CDNR(9B)
No. of Recipients No. of Notes
1 1

GSTIN/UIN of Recipient Receiver Name Note Number Note Date Note Type Place Of Supply Reverse Charge Note Supply Type
08AMZPM1048D1ZT SUNEEVA TEXTILE MILLS CN3 7-Apr-22 C 08-Rajasthan N Regular
 HELP
Total Note Value Total Taxable Value Total Cess
560.00 -500.10 0.00
Applicable % of
Note Value Tax Rate Rate Taxable Value Cess Amount
560.00 12.00 500.10
 Summary For CDNRA Original details
No. of Recipients No. of Notes/Vouchers
0 0

GSTIN/UIN of Recipient Receiver Name Original Note Number

s

Original Note Date Revised Note Number

 Revised details

Revised Note Date Note Type Place Of Supply Reverse Charge

vised details
Total Note Value
0.00
Applicable % of
Note Supply Type Note Value Tax Rate Rate
 HELP
Total Taxable Value Total Cess
0.00 0.00

Taxable Value Cess Amount

Summary For CDNUR(9B) HELP
No. of Notes/Vouchers Total Note Value Total Taxable Value Total Cess
1 19391.00 -15460.27 0.00
Applicable % of
UR Type Note Number Note Date Note Type Place Of Supply Note Value Tax Rate Rate Taxable Value Cess Amount
B2CL CN1 10-Apr-22 C 08-Rajasthan 3863.00 12.00 3449.49
B2CL CN4 25-Apr-22 C 08-Rajasthan 13954.00 5.00 13289.22
B2CL CN5 25-Apr-22 C 08-Rajasthan 71.00 12.00 63.56
B2CL DN1 27-Apr-22 D 08-Rajasthan 1503.00 12.00 1342.00
N
N
N
N
Summary For CDNURA Original details
No. of Notes/Vouchers
0

UR Type Original Note Number Original Note Date

 Revised details

Revised Note Number Revised Note Date Note Type

Revised details
Total Note Value
0.00
Applicable % of
Place Of Supply Note Value Tax Rate Rate
 HELP
Total Taxable Value Total Cess
0.00 0.00

Taxable Value Cess Amount

 Summary For EXP(6) HELP
No. of Invoices Total Invoice Value No. of Shipping Bill Total Taxable Value
0 0.00 0 0.00
Export Type Invoice Number Invoice date Invoice Value Port Code Shipping Bill Number Shipping Bill Date Rate Taxable Value Cess Amount
 Summary For EXPA Original details
No. of Invoices
0
Export Type Original Invoice Number Original Invoice date
 Revised details
Total Invoice Value
0.00
Revised Invoice Number Revised Invoice date Invoice Value Port Code
etails HELP
No. of Shipping Bill Total Taxable Value
0 0.00
Shipping Bill Number Shipping Bill Date Rate Taxable Value Cess Amount
Summary For Advance Received HELP
(11B)
Total Advance Received Total Cess
0.00 0.00
Applicable % of
Place Of Supply Tax Rate Rate Gross Advance Received Cess Amount
Summary For Amended Tax
Liability(Advance Received) Original details

Financial Year Original Month Original Place Of Supply

 Revised details HELP

Total Advance Received Total Cess

0.00 0.00
Applicable % of
Tax Rate Rate Gross Advance Received Cess Amount
Summary For Advance HELP
Adjusted (11B)
Total Advance Adjusted Total Cess
0.00 0.00
Applicable % of
Place Of Supply Tax Rate Rate Gross Advance Adjusted Cess Amount
Summary For Amendement
Of Adjustment Advances Original details

Financial Year Original Month Original Place Of Supply

 Revised details HELP

Total Advance Adjusted Total Cess

0.00 0.00
Applicable % of
Tax Rate Rate Gross Advance Adjusted Cess Amount
Summary For Nil rated, exempted and non HELP
GST outward supplies (8)
Total Nil Rated Supplies Total Exempted Supplies Total Non-GST Supplies
0.00 0.00 0.00
Description Nil Rated Supplies Exempted(other than nil Non-GST Supplies
rated/non GST supply)
Summary For HSN(12) HELP
No. of HSN Total Value Total Taxable Value Total Integrated Tax Total Central Tax Total State/UT Tax Total Cess
4 14143.007 4103522.23 3663028.53 0.00 220246.85 220246.85 0.00
HSN Description UQC Total Quantity Total Value Rate Taxable Value Integrated Tax Amount Central Tax Amount State/UT Tax Amount Cess Amount
5402 YARN KGS-KILOGRAMS 222.800 42424.23 12.00 37048.19 2688.02 2688.02
54023300 YARN KGS-KILOGRAMS 2546.422 330430.74 12.00 295027.44 17701.65 17701.65
5509 YARN KGS-KILOGRAMS 1553.785 1248696.86 12.00 1114907.90 66894.48 66894.48
55095100 YARN KGS-KILOGRAMS 9820.000 2481970.40 12.00 2216045.00 132962.70 132962.70
Summary of documents issued during the tax period (13) HELP

Total Number Total Cancelled

16 1
Nature of Document Sr. No. From Sr. No. To Total Number Cancelled
Credit Note CN1 CN5 4 1
Invoices for outward supply YS1 YS9 12 0
 Reverse
Charge/P
rovisiona Tax
UQC Export Type Note Type Type
l Rate
Assessme
nt

BAG-BAGS
WOPAY N C OE 0.00

BAL-BALE
WPAY Y D E 0.10

BDL-BUNDLES
0.25
BKL-BUCKLES 1.00

BOU-BILLION OF UNITS
1.50
BOX-BOX 3.00
BTL-BOTTLES 5.00
BUN-BUNCHES 7.50
CAN-CANS 12.00
CBM-CUBIC METERS 18.00
CCM-CUBIC CENTIMETERS 28.00

CMS-CENTIMETERS

CTN-CARTONS
DOZ-DOZENS
DRM-DRUMS
GGK-GREAT GROSS
GMS-GRAMMES
GRS-GROSS
GYD-GROSS YARDS
KGS-KILOGRAMS
KLR-KILOLITRE
KME-KILOMETRE
LTR-LITRES
MLT-MILILITRE
MTR-METERS

MTS-METRIC TON

NOS-NUMBERS
PAC-PACKS
PCS-PIECES
PRS-PAIRS
QTL-QUINTAL
ROL-ROLLS
SET-SETS

SQF-SQUARE FEET

SQM-SQUARE METERS
SQY-SQUARE YARDS
TBS-TABLETS
TGM-TEN GROSS
THD-THOUSANDS
TON-TONNES
TUB-TUBES
UGS-US GALLONS
UNT-UNITS
YDS-YARDS
OTH-OTHERS
 POS Invoice Type

01-Jammu &
Kashmir Regular
02-Himachal Pradesh SEZ supplies with
payment
03-Punjab SEZ supplies
without payment
04-Chandigarh Deemed Exp
05-Uttarakhand
Intra-State supplies
attracting IGST
06-Haryana
07-Delhi
08-Rajasthan
09-Uttar Pradesh
10-Bihar
11-Sikkim
12-Arunachal
Pradesh
13-Nagaland
14-Manipur
15-Mizoram
16-Tripura
17-Meghalaya
18-Assam
19-West Bengal
20-Jharkhand
21-Odisha
22-Chhattisgarh
23-Madhya Pradesh
24-Gujarat
25-Daman & Diu
26-Dadra & Nagar
Haveli & Daman &
Diu
27-Maharashtra
29-Karnataka
30-Goa
31-Lakshdweep
32-Kerala
33-Tamil Nadu
34-Puducherry
35-Andaman &
Nicobar Islands
36-Telangana
37-Andhra Pradesh
38-Ladakh
97-Other Territory
 Nature of Document UR Type

Invoices for outward supply B2CL

Invoices for inward supply from unregistered person EXPWP

Revised Invoice EXPWOP

Debit Note

Credit Note
Receipt Voucher
Payment Voucher
Refund Voucher
Delivery Challan for job work
Delivery Challan for supply on approval
Delivery Challan in case of liquid gas

Delivery Challan in case other than by way of supply (excluding at S no. 9 to 11)
 Supply Differential
Month Financial Year
Type Percentage

Inter State JANUARY 2017-18

Intra State FEBRUARY 2018-19 65.00

MARCH 2019-20
APRIL 2020-21

MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER

DECEMBER
 POS96

01-Jammu & Kashmir

02-Himachal Pradesh

03-Punjab

04-Chandigarh
05-Uttarakhand

06-Haryana
07-Delhi
08-Rajasthan
09-Uttar Pradesh
10-Bihar
11-Sikkim
12-Arunachal Pradesh

13-Nagaland
14-Manipur
15-Mizoram
16-Tripura
17-Meghalaya
18-Assam
19-West Bengal
20-Jharkhand
21-Odisha
22-Chhattisgarh
23-Madhya Pradesh
24-Gujarat
25-Daman & Diu
26-Dadra & Nagar Haveli & Daman & Diu

27-Maharashtra
29-Karnataka
30-Goa
31-Lakshdweep
32-Kerala
33-Tamil Nadu
34-Puducherry
35-Andaman & Nicobar Islands

36-Telangana
37-Andhra Pradesh
38-Ladakh
96-Foreign Country
97-Other Territory