GST Compliance – GSTR-9 Offline Utility

Filing FORM GSTR-9 using the Offline Utility (Annual Return for Regular Taxpayers)

Edition: September 2025
Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required.

✍️ Preface

FORM GSTR-9 is the annual return required to be filed by all regular taxpayers (including SEZ units and developers). It consolidates outward supplies, inward supplies, ITC, demands, refunds, and HSN details for the financial year.

Since the form requires bulk data entry across 14 tables, GSTN provides the GSTR-9 Offline Utility—an Excel-based tool that allows taxpayers to prepare data offline, validate it, and generate a JSON file for upload.

This manual consolidates the legal framework, purpose, offline filing steps, FAQs with statutory basis, and a compliance checklist for practitioners and trade.

📑 Table of Contents

1. The Law Governing GSTR-9

2. Purpose of the Offline Utility

3. System Requirements

4. Step-by-Step Filing Process (How Do I)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing GSTR-9

• Section 44, CGST Act, 2017 – Furnishing of annual return by registered persons.

• Rule 80, CGST Rules, 2017 – Prescribes FORM GSTR-9 as annual return.

• Due Date: 31st December of the following FY (unless extended).

• Late Fee & Interest: Sec. 47 (late fee), Sec. 50 (interest).

📝 2. Purpose of the Offline Utility

• Enables taxpayers to prepare data offline for Tables 4–18 of GSTR-9.

• Inbuilt validations reduce upload errors.

• Allows import of system-computed JSON from GST portal for auto-populated details (Tables 6A, 8A, 9 etc. are non-editable).

• Facilitates taxpayers with poor internet or bulk data entry needs.

💻 3. System Requirements

• OS: Windows 7 & above.

• Software: MS Excel 2007+ or equivalent.

• Disk Space: 200 MB free.

• Internet: Required for JSON download/upload only.

• Note: Tool is not mobile compatible.

🛠️ 4. How Do I – Stepwise Filing Process

Step 1: Download Utility

• From www.gst.gov.in → Downloads > Offline Tools > GSTR-9 Offline Tool.

Step 2: Open Tool

• Extract .zip file → open Excel utility → Enable Editing & Content.

• Home tab → Enter GSTIN & FY (mandatory).

Step 3: Download & Import JSON

• Login to portal → Services > Returns > Annual Return → select FY → Prepare Offline → Download JSON.

• Import JSON into utility → system-computed values auto-populated (Tables 6A, 8A, 9 non-editable).

Step 4: Enter Data Table-Wise

• Table 4 & 5: Outward supplies (taxable & exempt).

• Table 6–8: ITC availed, reversed, other ITC.

• Table 9: Tax paid (editable only for payable).

• Table 10–14: Transactions of previous FY reported later, differential tax.

• Table 15–16: Demands, refunds, deemed supplies, goods sent on approval.

• Table 17–18: HSN summaries (outward & inward).

Step 5: Validate Sheets

• Click Validate Sheet tab-wise.

• Errors flagged in red; hover cursor to view details.

Step 6: Generate JSON File

• Home tab → click Generate JSON File to Upload → save file.

Step 7: Upload JSON on Portal

• Login → Services > Returns > Annual Return → select FY → Prepare Offline → Upload JSON.

Step 8: Handle Errors

• If “Processed with Error”: download Error JSON, open in utility, correct, regenerate, and re-upload.

Step 9: Preview & File

• Preview data in portal → pay late fees if any → File with DSC/EVC.

• ARN generated; acknowledgement downloadable.

❓ 5. FAQs (with Basis)

Q1. Can GSTR-9 be filed fully offline?
No. Only preparation is offline; filing is online. (Rule 80, CGST Rules)

Q2. What tables can be filled offline?
Tables 4–18. (Manual)

Q3. Are Tables 6A, 8A & 9 editable?
No, system-computed from filed returns. (Manual)

Q4. Can negative/decimal values be entered?
Yes, up to two decimal places. (FAQ 31)

Q5. Are 2-digit HSN codes allowed?
Yes, including “99”. UQC & Qty not needed for 99 codes. (FAQ 32)

Q6. Can Nil JSON be generated?
No. (FAQ 39)

Q7. How many worksheet tabs exist?
14 (Read Me, Home, 4–18). (FAQ 12)

Q8. What validations are offline?
GSTIN format, type of tax, value formats. Rest validated at portal. (FAQ 34)

Q9. What if JSON re-uploaded?
New entries added, old updated. (FAQ 38)

Q10. What if processed without errors?
Download not mandatory unless editing later. (FAQ 42)

Q11. What is Error JSON?
Contains only failed entries. (FAQ 40–41)

Q12. Can tool fetch taxpayer name from GSTIN?
No, must be entered manually. (FAQ 30)

Q13. What is Action column?
Add = new/overwrite; Delete = remove. (Manual)

Q14. Can copy-paste be used?
Yes. Avoid cut-paste. (Do’s & Don’ts)

Q15. Key filing deadline?
31st December following FY (unless extended). (Sec. 44, CGST Act)

✅ 6. Compliance Checklist (Fillable Format)