GSTR-1 Offline Tool

Details of all sales (outward supplies).

Multiple line items can be added in offline mode and uploaded monthly to the GST Portal.

Content	File description
Advance adjustments	Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies.
B2B supplies	Details of invoices of taxable supplies made to other registered taxpayers.
B2B with HSN	Details of B2B invoices with HSN and SAC code details and Description column which can be used to display Distribution information. This report is used for reconciliation purposes.
B2C large	Invoices for taxable outward supplies to consumers where the place of supply is outside the state where the supplier is registered and the total invoice value is more than Rs 2,500,000.
Credit or debit note	Credit, debit notes, or refund vouchers issued to registered taxpayers during the tax period. Debit or credit note issues against the invoice is reported here against the original invoice. This fills the details of the original invoice that is also furnished in B2B or B2CL section of the earlier or current tax period.
Credit or debit note for unregistered persons	Credit, debit notes, or refund vouchers issued to unregistered persons against interstate invoice value is more than Rs 2.5 lakh.
Export	Export supplies including supplies to SEZ or SEZ developer or deemed exports.
HSN summary	HSN wise summary of goods and services supplied during the tax period.
Nil-rated, exempted, or non-GST supplies	Details of Nil-rated, exempted, and non-GST supplies made during the tax period.
Partial summary of invoices	This report covers B2B, B2CL, CDNR, CDNUR, and EXP. However, this report does not include GSTR-1 Exempt and Advance Payment.
Tax liability on advances	Tax liability arising on account of receipt of consideration of which invoices have not been issued in the same tax period.