Tally Accounting
Posted by Asok K Nadhani on

GSTR-1 Return Filing from Tally

We have explained GSTR-1 Return direct entry in GSTN Portal and GSTR-1 Return filing from offline tool, in separate chapters.

In this chapter, we describe GSTR-1 Return Filing using GSTR-1 Report from Tally.ERP 9 system. This entails export of Tally.ERP system produced GSTR-1 Return into JSON Format directly, or into Excel / CSV Format intermediary format and then export such Intermediary file JSON format, and finally uploading JSON file into GSTN portal to file GSTR-1 Return

GSTR Reports Data Validation  in Tally

After all transaction data entry, Sales, Purchase, Payments etc, you should print and review the GST Statutory Reports before filing with the authorities within specified period.

Tally.ERP 9 first validates the GST data for data consistency. Any data anomalies, are first shown in the GSTR reports, Report.

GSTR Mismatch & Exception Resolution in Tally

At the top of the report, the Details of data anomalies, are indicated. The figures of records having any error are not included main part of the report. These are included only when the inconsistencies are resolved.

Monthly report showing mismatch data

Click on the line showing Incomplete / Mismatch records to view reasonwise statistics (number of Vouchers) of mismatch.

Now edit the record and resolve mismatch

Reasonwise details of Mismatch

The reasonwise number of mismatch record are shown.

Click on the respective reasonwise mismatch record and to resolve mismatch for UoM/UQC 

Mismatch Resolve for UoM/ UCQ in Tally

Click on the respective reasonwise mismatch record and to resolve mismatch for Country, State & Dealer type.

List of mismatch Dealer records in Tally

The records are to be edited to resolve the anomaly.

After making rectification, the corrected records are shown, for final review

Updated dealer record after mismatch resolution

On resolution of errors, the respective figures for each part of Table would be shown in GSTR-1

GSTR Reconciliation Status Report in Tally

GSTR-1 is a report of Outwards supplies, which must be accepted by counter Party (Receiver), through a reconciliation process (involving Acceptance, Rejection, Pending etc) :

  • Supplier upload details of outward supplies in GSTR-1.
  • Buyers receiving the supply view details in their GSTR-2A.
  • Buyer approve, reject, modify or add supply details and file GSTR-2.
  • Supplier approve (or reject) the modified supply details in GSTR-1A.

All the approval, rejection, or modification is done on the GST portal. The GSTR-1 report enables to reconcile and mark the status of each transaction based on the online status, allowing to track the status of all transactions uploaded without having to login to the portal.

GST Reconciliation Status Report Display : Select GoT > Display > Statutory Reports > GST > GSTR – 1. to getGSTR-1 Report. Click U : Status Reconciliation. to get Status Reconciliation screen.

GST Reconciliation Status View in Tally

Click F5 button to toggle between Status View and Return View of Status Reconciliation screen.

GSTR-1 Button Bar in Tally

GST Reconciliation Return View in Tally

The Return View of Status Reconciliation screen shows a Table showing number of Vouchers under following columns :

  • Activity Status:
    • To Be Uploaded : Number of vouchers yet not exported (to be exported) to GSTR-1 return file.
    • Uploaded : Number of vouchers exported (automatically updated when a voucher is exported to GSTR-1 return file).
    • Rejected by GST : Number of vouchers marked as Rejected by GST (when GST rejects  voucher for reasons such as, duplicate invoice, reference of original transaction is not found in case of debit/credit note, GSTIN of any user being suspended, and so on), mark the Vouchers as Rejected by GST.
    • Accepted : Number of vouchers marked as Accepted. Mark the status as accepted when input tax claim made by the buyer in the GSTR-1A.
    • Rejected : Number of vouchers marked as Rejected.Mark the status as rejected when the buyer rejects the voucher details in GSTR-1A.
  • Reconciliation Status
    • Not Reconciled : Number of vouchers marked as Not Reconciled. Mark the status as Not Reconciled when the details in the online portal do not match with your books.
    • Reconciled : Number of vouchers marked as Reconciled. Mark the status as Reconciled when the details in the online portal match with your books.

GST Reconciliation Status Report Configuration : AtStatus Reconciliation , click F12:Configure to get Status Reconciliation Report Configuration screen . 

Status Reconciliation Report Configuration

  • At Show uncertain transaction, set Yes to view the number vouchers that are not included in the returns due to incomplete information or mismatch.
  • At Show Status for, Select option to show specific columns or all columns in the Report

GSTR Reconciliation Status Set Up in Tally

Drill down from any Item in Status Reconciliation – Return View to get Voucher Register  showing the list of Vouchers in respective of the Table in GSTR-1

Voucher list for Status set up in Tally

Select one or multiple vouchers (using space bar) and click S:Set Status button to get Set Status Screen . Select the appropriate Activity Status & Reconciliation Status for the selected Voucher, based on the GST portal details and press <enter>. 

Status Update List in Tally

GSTR-1 Return  Display in Tally

GSTR-1 has to be filed by a taxable person registered under GST (other than compounding taxpayer and ISD). GSTR-1 includes the details of all outward supplies of B2B invoices, B2C invoices, adjustments to sales made in debit/credit notes, exports, nil rated invoices, advances received with tax adjustments.

GSTR-1 is to be filed monthly, for tax payers having aggregate turnover exceeding Rs. 1.5 crores. However, Tax payers having aggregate turnover upto Rs. 1.5 crores need to file the Return Quarterly

At Gateway, select Display>Statutory Reports>GST>GSTR-1 to get GSTR-1 report.

The top part shows the statistics of Vouchers, while in lower part, the Return is shown in 2 alternate Format (Click V:View Return Format / Summary Format toggle button)

GSTR-1 in Return Format : It shows the GSTR-1 Report sectionwise table

GSTR-1 after error resolution (Return Format)

GSTR-1 in Summary Format : It shows a snapshot of Business Operations  during the Return period. Click V:View Return Format / View Summary to toggle between alternate formats (Return Format & Summary Format) of the Report

GSTR-1 Return Format Configuration in Tally

GSTR-1 in Return Format Configuration in Tally

You may drill down form any Item, to get further details.

GSTR-1 Return Display Buttons in Tally

GSTR-1 Return Button Bar in Tally

The report provides buttons for various task like V: View Return Format / Summary toggle button (to view Report in alternate formats), U: Status Reconciliation (Status wise position of various stages), A: View Accepted as, for performing subsequent steps, view various components and details of the report, J:Stat Adjustment (for accounting adjustments of credit / reversals), E:Export GSTR-1 (to Export GSTR-1 data to upload in Portal), O:Open GSTN Portal (to access GST Portal directly from within Tally GSTR Report screen).

GSTR-1 Report Configuration in Tally

Click F12:Configure to get Configuration screen.

GSTR-1 Summary Format Configuration in Tally

Modes of Filing of GSTR-1 Return in Tally

  • Filing Directly into GSTN Portal without using Tally GSTR-1 Report :
    • Uploading GSTR-1 data created offline, and uploading to GSTN Portal, using the GST Offline tool
    • Filing Returns directly on the GST portal

These methods have been explained earlier in separate chapters.

  • Filing of GSTR-1 Return from Tally GSTR-1 Report : GSTR-1 may be filed in following methods:
    • Generating JSON from GSTR-1 Report from Tally.ERP 9 and uploading JSON into GSTN Portal.
    • Exporting  GSTR-1 Report from Tally.ERP 9 to Excel / CSV file and then creating JSON file therefrom.

Exporting Tally GSTR-1 Report to JSON Format

First Generate JSON file from tally ERP to be uploaded in GST Portal.

Select GoT> Display > Statutory Reports > GST > GSTR-1, to get GSTR-1 Report screen. Click E:Export GSTR-1 button (or Press Ctrl+E) to get Exporting GSTR-1 screen .

Exporting GSTR-1 into JSON Format for uploading

At Export GSTR-1 screen , set as follows:

If the option at GSTR-1 Configuration , the option Show HSN/SAC Summary? is set to Yes, at GSTR-2 Export screen , you may further set up following options (if Show HSN/SAC summary is set to No,HSN summary of the exported output file will be blank):

  • Export HSN/SAC details even if UQC is not available : Set Yes, to export transactions where UQCs are not available. Later on, you have to map the units of measurement of the stock items to related UQCs.
  • Export HSN/SAC details not included for other reasons : Set Yes to export transactions not included in the HSN/SAC Summarydue to various reasons. You have to enter this data directly on the portal).

The JSON file as per specified name would be saved at the specified location.

Uploading JSON file to GST Portal in Tally

At GSTR-1 Return statement, clicK O:Open GSTR-1 Portal (or press Ctl+O). Log in to the GST portal with your credential (Username / Password). Select  Services > Returns > Returns Dashboard to get File Returns screen. Select the option for Period (Monthly / Quarterly). Select the Return filing period. Click SUBMIT. Click PREPARE OFFLINE under the GSTR-1 tile. To get Offline Upload / Download of GSTR-1 screen. Click Choose file and select the saved JSON file to upload. On successful upload,  a message would be displayed. Verify details of uploaded file (after specified time).

Manual Entry : Now manually enter the details of NIL rated supply  and Documents Issued, as shown in the respective Table of GSTR-1 Return (as Tally ERP 9 cannot upload these details in GSTR-1 portal).

  • At GSTR-1 Return, select Table 8A, 8B, 8C, 8D Nil rated supplies. Enter the details as described in off line Return filing
  • At GSTR-1 Return, select Table, select Table 13 : Documents Issued and enter the details in the Portal Form

Accounting Adjustment of  GST  Liabilities & Credits  in Tally

To make adjustment of various liabilities & credits, At GSTR-1 report, click J:Stat Adjustment button, to get Stat Adjustment screen. Select the desired option from the respective list.

GSTR Stat Adjustment for ax Liability in Tally

On selecting the options, you get a Journal Voucher screen to make necessary accounting adjustments.

Status set up : At GST Status reconciliation report (Click U:Status Reconciliation button at GSTR-1 report), drill down through respective entries to get Voucher Register containing the filtered Invoices .

GSTR  Reconciliation Status set up in Tally

At Voucher Register, select the desired Invoice record (click or press space bar on the Invoice record line and click S:Status button to get Status Set up screen .

GSTR Records Status Update in Tally

Set the status for the selected records. This updates the Status for unreconciled records.

GSTR Reconciliation Status Update in Tally

Exporting GSTR-1 report from Tally into Excel File

Select GoT> Display > Statutory Reports > GST > GSTR-1 and set the period to get GSTR-1 Report for the specified period. Click E:Export GSTR-1 Button (or press Ctl+E) to get Exporting GSTR-1 screen .

Exporting GSTR-1 e-return in Excel Format

[Before exporting GSTR-1, If any adjustments (like advance receipts etc) must be adjusted first, using Stat Adjustment button (on the right side) and pass the adjustment voucher entry to be reflected in GSTR 1 report].

At Exporting GSTR-1 screen , set as follows :

  • At Format, select Excel (Spreadsheet)

Data Format selection list

  • Export Location & Filename : The default File location and filename of the exported File is displayed.
  • You may change the location and filename if you like. The exported file would be save as per specified filename at specified location.
  • HSN/SAC Code : When you have set Yes at Show HSN Summary at GSTR-1 Configuration (F-5B), set the following options regarding HSN/SAC Code
    • At Export HSN/SAC details even if UQC is not available, set Yesto export transactions where UQCs are not available. For such transactions, you have to map the units of measurement of the stock items to related UQCs in the MS Excel or CSV file.
    • At Export HSN/SAC details not included for other reasons, set Yesto export transactions that are not included in the HSN/SAC Summarydue to various reasons. You have to enter this data directly on the portal.
  • At Allow Export of, select :
    • All Vouchers to export all the transactions that have been already filed on the GST portal.
    • Only New Vouchers to export the transactions that are not filed on GSTN portal. To avoid overwriting the existing files with the new transactions, use a different Excel file name.

Press Enterto export. If $ symbol appears in the data exported to MS Excel, generate your data in the CSV format (to continue in the MS Excel format, go to the Trust Center Settingsin MS Excel, and add the location where Tally.ERP 9 is installed on your computer)

GSTR-1 Configuration in Tally

Exporting GSTR-1 report from Tally in CSV Format

To export data in CSV Format,  at Exporting GSTR-1 screen , at Format, select CSV (Comma Delimited). Separate CSV file would be created for each table in GSTR-1, which are to be imported into the GST Offline Tool.

Resolving GSTR-1 Internal error in Tally : Sometimes error Internal Error Report GSTR 1 Export Fileappears (for Capsule Files under Multi User version). Close the Server & Client instances. Open capsule Folder in Server & Client and delete the Capsule File (.cap) for which error message was displayed. Reload Tally ERP connecting to Internet. The deleted capsule file would be recreated again and the error is expected to be resolved.

Creation of JSON file from Tally Exported GSTR-1 File

  • Open the latest version of GST Offline Tool. Click NEW. Enter the required details (Select GSTR-1 Return, Enter GSTIN, Financial Year, Tax period, Aggregate Turnover in preceding Financial Year, Aggregate Turnover in April to June 17 (for July 17 / July Sep Quarter). SEZ Taxpayer option. Click IMPORT FILES button. Click Import Excel and select the saved Excel File.
  • The process is similar to import from Excel file described above. In place of the Excel File, you have to select the name of the Table of the Return file and select the corresponding CSV file (and click Import CSV) to import. This way, you have to import for each table section of the report.

JSON File Generation : Click YESon the warning message, and click VIEW SUMMARY. Click GENERATE FILE., to Generate JSON file. The Generated JSON file is to be uploaded into GSTN Portal to upload GSTR-1 Return, as explained.

GSTR-1 Exported  Excel File Contents

We now describe the contents of GSR-1 Excel File Format. The first sheet contains Help and instructions about the Excel Sheet

All the transactions that are displayed under Included in returns section in GSTR-1 report in Tally ERP 9, will be exported to the Excel File format.

The e-return created on export of GSTR-1 is in line with the format prescribed by the department. The file can be imported to the offline utility tool. This tool then creates the JSON file that can be uploaded on the GST portal.

The data of exempt (NIL rated)  & docs (Document Details) will not be carried to JSON file. You will have enter these data directly into the Portal as per the respective table in GSTR-1.

The e-Return in the portal contains fields for taxable value and Tax Rate but not the Tax Amount. So, the Tax Amount is not exported from Tally to the e-Return file. Tax value in the e-return file is auto computed in the portal based on Tax Rate, Taxable Value and Place of Supply.

Section Sheets of GSTR-1 Excel File : The Tally exported Excel file is comprised of following sheets, containing the data in respect of each element of GSTR- Form.

Sheet B2B : The Tab B2B in the exported Excel Sheet displays the details of vouchers captured in the Table 5 – B2B Invoices, showing the following columns :

  • GSTIN/UIN : GSTIN/UIN of the buyer selected in the sales transaction, as recorded in the GSTIN/UIN field of GST Details screen in party ledger or in GSTIN/UIN field in the Party Details screen of the voucher.
  • Invoice Number : Invoice number of the outward supply transaction
  • Invoice Date : Date of the outward supply transaction (default format, dd-mmm-yyyy format, like 12-Jul-17)
  • Total Invoice Value : Total value in the invoice including tax and cess (the amount debited to Customer Ledger Account).
  • Place Of Supply : State code & Sate name of the buyer’s location (like 21-Odisha).
  • Reverse Charge :   Shows value Y if the transaction is reverse charge transaction, else N.
  • Provisional Assessment : Shows value Y if the transaction requires provisional assessment, else N.
  • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if the buyer is an e-commerce operator.
  • Category : Shows value G if the Type of Supply selected is goods and S if it is Services.
  • HSN/SAC of Supply : HSN/SAC of the item/service selected in the outward supply transaction.
  • Total Taxable Value : Taxable value in the invoice on which tax is calculated.
  • IGST Rate : Integrated tax rate levied in the voucher, in case of interstate transaction.
  • IGST Amount : Integrated tax amount levied in the voucher, in case of interstate transaction.
  • CGST Rate : Central tax rate levied in the voucher, in case of local transaction.
  • CGST Amount : Central tax amount levied in the voucher, in case of local transaction.
  • SGST Rate : State tax rate levied in the voucher, in case of local transaction.
  • SGST Amount : State tax amount levied in the voucher, in case of local transaction.
  • CESS Rate : Cess rate levied in the voucher, where cess is applicable.
  • CESS Amount : Cess amount levied in the voucher, where cess is applicable

Sheet B2Ba : The Tab B2Ba in the exported Excel Sheet displays the details of amendments of vouchers reported in B2B ofearlier period

  • Reference of Original Invoice of earlier period, which is being amended in the current period.
    • Original Invoice Number : Invoice number of the outward supply transaction of previous period which is being amended in the current period.
    • Original Invoice Date : Invoice date of the outward supply transaction of previous period which is being amended in the current period.
  • Details of Amended Invoice in the current period, similar to columns in Tab B2B, as explained
    • Revised Invoice Number : Invoice number of the outward supply transaction recorded in the current period for amending a previous period transaction.
    • Revised Invoice Date : Invoice date of the outward supply transaction recorded in the current period for amending a previous period transaction.
    • Total Invoice Value :     Total value in the invoice including tax and cess.
    • Place Of Supply : State code of the buyer’s location.
    • Reverse Charge : Shows value Y if the transaction is reverse charge transaction, else N.
    • Provisional Assessment : Shows value Y if the transaction requires provisional assessment, else N.
    • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if sold through e-commerce operator.
    • Category : Shows value G if the Type of Supply selected is goods, S if it is Services.
    • HSN/SAC of Supply :    HSN/SAC of the item/service selected in the outward supply transaction.
    • Total Taxable Value :    Taxable value in the invoice on which tax is calculated.
    • IGST Rate : Integrated tax rate levied in the voucher, if it is an interstate transaction.
    • IGST Amount : Integrated tax amount levied in the voucher, if it is an interstate transaction.
    • CGST Rate : Central Tax Rate levied in the voucher, if it is a local transaction.
    • CGST Amount : Central tax amount levied in the voucher, if it is a local transaction.
    • SGST Rate : State tax rate levied in the voucher, if it is a local transaction.
    • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
    • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
    • CESS Amount : Cess amount levied in the voucher, if cess is applicable

Sheet B2CL : The Tab B2CL in the exported Excel Sheet displays the details of vouchers captured in the Table 6 – B2CL Invoices, in respect to Inter State Sales to Consumers exceeding Rs 2,50,000, showing the following columns :

  • Recipient State Code : State code of the buyer’s location.
  • Recipient Name : Name of the buyer selected in the transaction, as the name specified in the ledger master.
  • Invoice Number : Invoice number of the outward supply transaction.
  • Invoice Date : Invoice date of the outward supply transaction.
  • Total Invoice Value :  Total value in the invoice including tax and cess, payable by buyer
  • Place Of Supply: State code of the buyer’s location.
  • Provisional Assessment : Shows value Y if the transaction requires provisional assessment, else N.
  • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if sold through an e-commerce operator.
  • Category : Shows value G if the Type of Supply selected is goods and S if it is Services.
  • HSN/SAC of Supply : HSN/SAC of the item/service selected in the outward supply transaction.
  • Total Taxable Value : Displays the taxable value in the invoice on which tax is calculated.
  • IGST Rate : Integrated tax rate levied in the voucher, in case of interstate transaction.
  • IGST Amount : Integrated tax amount levied in the voucher, in case of an interstate transaction.
  • CGST Rate : Central tax rate levied in the voucher, in case of local transaction.
  • CGST Amount : Central tax amount levied in the voucher, in case of local transaction.
  • SGST Rate : State tax rate levied in the voucher, if it is a local transaction.
  • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
  • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
  • CESS Amount : Cess amount levied in the voucher, if cess is applicable

Sheet B2CLa : The Tab B2CLa in the exported Excel Sheet displays the details of amendments of vouchers reported in B2CL ofearlier period

  • Recipient State Code : State code of the buyer’s location.
    • Reference of original Invoice which is being amended in the current period.
      • Original Invoice Number : Invoice number of the outward supply transaction of previous period which is being amended in the current period.
      • Original Invoice date : Invoice date of the outward supply transaction of previous period which is being amended in the current period.
  • Details of Amended Invoice in the current period, similar to columns in Tab B2CL, as explained
    • Recipient Name : Name of the buyer selected in the transaction, as the name specified in the ledger master.
    • Revised Revised Invoice Number : Invoice number of the outward supply transaction.
    • Invoice Date : Invoice date of the outward supply transaction.
    • Total Invoice Value :  Total value in the invoice including tax and cess, payable by buyer
    • Place Of Supply: State code of the buyer’s location.
    • Provisional Assessment : Shows value Y if the transaction requires provisional assessment, else N.
    • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if sold through an e-commerce operator.
    • Category : Shows value G if the Type of Supply selected is goods and S if it is Services.
    • HSN/SAC of Supply : HSN/SAC of the item/service selected in the outward supply transaction.
    • Total Taxable Value : Displays the taxable value in the invoice on which tax is calculated.
    • IGST Rate : Integrated tax rate levied in the voucher, in case of interstate transaction.
    • IGST Amount : Integrated tax amount levied in the voucher, in case of an interstate transaction.
    • CGST Rate : Central tax rate levied in the voucher, in case of local transaction.
    • CGST Amount : Central tax amount levied in the voucher, in case of local transaction.
    • SGST Rate : State tax rate levied in the voucher, if it is a local transaction.
    • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
    • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
    • CESS Amount : Cess amount levied in the voucher, if cess is applicable

Sheet B2CS :The Tab B2CS in the exported Excel Sheet displays the details of vouchers captured in the Table 7 – B2CS Invoices, in respect to Sales to Consumers upto Rs 2,50,000, showing the following columns :

  • Type : Shows value ecom for sale through e-commerce operator, non-ecom for others.
  • Category : Shows value G if the Type of Supply selected is goods and S if it is Services.
  • HSN/SAC of Supply : HSN/SAC of the item/service selected in the outward supply transaction.
  • Recipient State Code : State code of the buyer’s location.
  • Total Taxable Value : Total value in the invoice including tax and cess.
  • IGST Rate : Integrated tax rate levied in the voucher, if it is an interstate transaction.
  • IGST Amount : Integrated tax amount levied in the voucher, if it is an interstate transaction.
  • CGST Rate : Central tax rate levied in the voucher, if it is a local transaction.
  • CGST Amount : Central tax amount levied in the voucher, if it is a local transaction.
  • SGST Rate : State tax rate levied in the voucher, if it is a local transaction.
  • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
  • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
  • CESS Amount : Cess amount levied in the voucher, if cess is applicable
  • Provisional Assessment: Shows value Y if the transaction requires provisional assessment, else N.
  • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if the buyer is an e-commerce operator.

Sheet B2CSa : The Tab B2CSa in the exported Excel Sheet displays the details of amendments of vouchers reported in B2CS ofearlier period

  • Details of Original Invoice of earlier period being amended in current period :
    • Month : Month in which the original invoice that is being amended was recorded.
    • Original HSN : HSN/SAC of the item/service selected in the original outward supply transaction.
    • Original Category : Shows value G if the Type of Supply selected is goods, S if it is Services in the original outward supply transaction.
    • Original State Code : State code of the buyer’s location in the original Invoice.
  • Details of Invoice amended in current period :
    • Type : Shows value ecom for e-commerce party and non-ecom for others.
    • Revised HSN : HSN/SAC of the item/service selected in the revised outward supply transaction.
    • Revised Category : Shows value G for Goods, S for Services, in the revised transaction.
    • Recipient State Code :  State code of the buyer’s location in the revised transaction.
    • Total Taxable Value : Total value in the invoice including tax and cess.
    • IGST Rate: Integrated tax rate levied in the voucher, for interstate transaction.
    • IGST Amount : Integrated tax amount levied in the voucher, for interstate transaction.
    • CGST Rate : Central tax rate levied in the voucher, for local transaction.
    • CGST Amount : Shows central tax amount levied in the voucher, for local transaction.
    • SGST Rate : State tax rate levied in the voucher, for local transaction.
    • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
    • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
    • CESS Amount : Cess amount levied in the voucher, if cess is applicable
    • Provisional Assessment           : Shows value Y if the transaction requires provisional assessment, else N.
    • E-Commerce GSTIN :   GSTIN/UIN of the e-commerce operator if sold through e-commerce operator

Sheet CDNR  : The Tab CDNR in the exported Excel Sheet displays the details of Debit & Credit notes issued to Registered Dealers

  • GSTIN/UIN : GSTIN/UIN of the buyer, as recorded in the GSTIN/UIN field of GST Details screen in party ledger or in GSTIN/UIN field in the Party Details screen of the voucher.
  • Note Type : Shows value credit for credit note and debit for debit note.
  • Reason For Issuing Note : Reason for issuing the debit note as selected in the voucher.
  • Debit Note Number : Invoice number of the debit note transaction.
  • Debit Note Date : Invoice date of the debit note transaction.
  • Invoice Number : Invoice number of the transaction against which debit note is recorded, as recorded in the Original Invoice no. field in the voucher.
  • Invoice Date : Invoice date of the transaction against which debit note is recorded, as recorded in the Original Invoice Dt. field in the voucher.
  • Total Differential Value: Total value in the debit note including tax and cess.
  • IGST Rate : Integrated tax rate levied in the voucher, if it is an interstate transaction.
  • IGST Amount : Integrated tax amount levied in the voucher, if it is an interstate transaction.
  • CGST Rate : Central tax rate levied in the voucher, if it is a local transaction.
  • CGST Amount : Central tax amount levied in the voucher, if it is a local transaction.
  • SGST Rate : State tax rate levied in the voucher, if it is a local transaction.
  • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
  • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
  • CESS Amount : Cess amount levied in the voucher, if cess is applicable
  • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if transacted through e-commerce operator.

Sheet CDNRa  : The Tab CDNRa in the exported Excel Sheet displays the details of amendments of vouchers reported in CDNR ofearlier period.

  • Details of earlier Debit note being amended in this month
    • GSTIN/UIN : GSTIN/UIN of the buyer recorded in earlier note being modified in this month
    • Original Debit Note Number: Displays the invoice number of the original debit/credit note of previous period which is being amended in the current period.
    • Original Debit Note Date : Displays the invoice date of the original debit/credit note of previous period which is being amended in the current period.
  • Details of amended Debit / Credit note in this month
    • Revised Debit Note Number : Invoice number of the revised debit/credit note, amending a previous transaction.
    • Revised Debit Note date : invoice date of the revised debit/credit note, amending a previous transaction.
    • Note Type: Shows value Debit for debit note, Credit for credit note.
    • Reason For Issuing Note : Reason for issuing the debit note
    • Invoice Number :          Invoice number of the transaction against which the original debit note was recorded
    • Invoice date : Invoice date of the transaction against which the original debit note was recorded
    • Total Invoice Value : Total value in the revised debit note including tax and cess.
    • IGST Rate : Integrated tax rate levied in the voucher, if it is an interstate transaction.
    • IGST Amount : Integrated tax amount levied in the voucher, if it is an interstate transaction.
    • CGST Rate : Central tax rate levied in the voucher, if it is a local transaction.
    • CGST Amount: Central tax amount levied in the voucher, if it is a local transaction.
    • SGST Rate : State tax rate levied in the voucher, if it is a local transaction.
    • SGST Amount : State tax amount levied in the voucher, if it is a local transaction.
    • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
    • CESS Amount : Cess amount levied in the voucher, if cess is applicable
    • E-Commerce GSTIN : GSTIN/UIN of the e-commerce operator if the buyer is an e-commerce operator.

Sheet AT : The Tab AT in the exported Excel Sheet displays the details of Advance Received for which Tax Liability is to be created during this month.

Customer GSTIN/UIN/Name : GSTIN/UIN of the buyer, as recorded in the GSTIN/UIN field of GST Details screen in party ledger.

  • Recipient State Code :  State code of the buyer’s location.
  • Document Number : Invoice number of the receipt transaction.
  • Document Date : Date of the receipt transaction.
  • Total Invoice Value : Total value in the receipt voucher including tax and cess.
  • Category : Shows value G for goods,  S for Services.
  • HSN/SAC of Supply : HSN/SAC of the item/service.
  • Total Taxable Value : Displays the taxable value in the receipt voucher on which tax is calculated.
  • IGST Rate : Displays the integrated tax rate levied in the voucher, if it is an interstate transaction.
  • IGST Amount : Displays the integrated tax amount levied in the voucher, if it is an interstate transaction.
  • CGST Rate : Displays the central tax rate levied in the voucher, if it is a local transaction.
  • CGST Amount : Displays the central tax amount levied in the voucher, if it is a local transaction.
  • SGST Rate : Displays the state tax rate levied in the voucher, if it is a local transaction.
  • SGST Amount : Displays the state tax amount levied in the voucher, if it is a local transaction.
  • CESS Rate : Displays the cess rate levied in the voucher, if cess is applicable.
  • CESS Amount : Displays the cess amount levied in the voucher, if cess is applicable

In rel 6.1 onwards, the AT and ATAdjust Tab contains only the following columns

  1. Place Of Supply
  2. Rate                    
  3. Gross Advance Adjusted      
  4. Cess Amount

Sheet ATa : The Tab ATa in the exported Excel Sheet displays the details of amendments of vouchers reported in AT ofearlier period.

Details of original receipt voucher being amended now :

  • Original Customer GSTIN/UIN/Name : GSTIN/UIN of the buyer in the original receipt being amended now.
  • Original Document Number : Voucher number of the original receipt of earlier period, being amended now.
  • Original Document Date : Date of the original receipt transaction being amended now.

Details of amended receipt Voucher :

  • Revised Customer GSTIN/UIN/Name :        GSTIN/UIN of the buyer selected in the revised receipt transaction
  • Revised Document Number : Displays the invoice number of the revised receipt transaction recorded for amending the earlier transaction.
  • Revised Document Date : Date of the revised receipt transaction amending the earlier transaction.
  • Recipient State Code : State code of the payer’s location in revised voucher
  • Total Invoice Value : Total value in the revised receipt voucher including tax and cess.
  • Category :  Shows value G for Supply,  S for Services.
  • HSN/SAC of Supply : HSN/SAC of the item/service selected in the receipt transaction.
  • Total Taxable Value : Taxable value in the revised receipt voucher on which tax is calculated.
  • IGST Rate : Integrated tax rate levied in the amended voucher, for interstate transaction.
  • IGST Amount : Integrated tax amount levied in the amended voucher, for interstate transaction.
  • CGST Rate : Central tax rate levied in the amended voucher, for local transaction.
  • CGST Amount : Central tax amount levied in the amended voucher, for local transaction.
  • SGST Rate :  State tax rate levied in the amended voucher, for local transaction.
  • SGST Amount : State tax amount levied in the amended voucher, for local transaction.
  • CESS Rate : Cess rate levied in the amended voucher, if cess is applicable.
  • CESS Amount : Cess amount levied in the amended voucher, if cess is applicable

Sheet ATAdj : The Tab ATadj in the exported Excel Sheet displays the details of Invoice against which earlier advance is adjusted, as recorded in Table 12 during this month.

  • Invoice Number : Invoice number of the outward supply transaction against which previous advance received is adjusted now.
  • Invoice Date : Date of the outward supply transaction against which advance recorded against advance received in previous period.
  • GSTIN/UIN : GSTIN/UIN of the buyer as recorded in sales Invoice
  • Document Number : Voucher number of the earlier advance receipt transaction against which the supply is adjusted.
  • Document Date : Date of the advance receipt transaction against which current Invoice is adjusted
  • Total Invoice Value : Total value in the invoice including tax and cess.
  • Type : ecom for transaction through e-commerce, non-ecom for a others.
  • IGST Rate : Integrated tax rate levied in the voucher, for interstate transaction.
  • IGST Amount :       Integrated tax amount levied in Invoice, for interstate transaction.
  • CGST Rate : Central tax rate levied in Invoice, for local transaction.
  • CGST Amount :      Central tax amount levied in Invoice, for local transaction.
  • SGST Rate : State tax rate levied in Invoice, for local transaction.
  • SGST Amount : State tax amount levied Invoice, for local transaction.
  • CESS Rate : Cess rate levied in Invoice, if cess is applicable.
  • CESS Amount : Cess amount levied in Invoice, if cess is applicable.

Sheet Exp : The Tab Exp in the exported Excel Sheet displays the details of  Export Invoices recorded in Table 10 during this month.

  • Export Type : Export type based on the type of export transaction.
  • Invoice Number : Invoice number of the export transaction.
  • Invoice Date : Date of the export transaction.
  • Total Invoice Value : Total value in the invoice including tax and cess.
  • Ship Bill Code : NA
  • Ship Bill Number : Shipping bill number recorded in the GST Provide Details screen of the voucher.
  • Ship Bill Date : Shipping bill Date recorded in the GST Provide Details screen of the voucher.
  • Provisional Assessment : Shows value Y if the transaction requires provisional assessment, else N.
  • Category : Shoes G Goods, S for Services.
  • HSN/SAC of Supply : HSN/SAC of the item/service exported
  • Total Taxable Value : Taxable value in the invoice on which tax is calculated.
  • IGST Rate : Integrated tax rate levied in the voucher, if it is an interstate transaction.
  • IGST Amount : Integrated tax amount levied in the voucher, if it is an interstate transaction.
  • CESS Rate : Cess rate levied in the voucher, if cess is applicable.
  • CESS Amount : Cess amount levied in the voucher, if cess is applicable

Sheet EXPa : The Tab EXPa in the exported Excel Sheet displays the details of amendments of Export Invoices reported in EXP ofearlier period.

  • Export Type : Displays the export type based on the type of export transaction.

Orginal Invoice details

  • Original Invoice Number : Displays the invoice number of the original export transaction that is being amended.
  • Original Invoice Date : Displays the date of the original export transaction that is being amended.

Revised Invoice Details

  • Revised Invoice Number : Displays the invoice number of the revised export transaction.
  • Revised Invoice Date : Displays the date of the revised export transaction.
  • Total Invoice Value : Displays the total value in the invoice including tax and cess.
  • Ship Bill Code : NA
  • Ship Bill Number : Displays the shipping bill number recorded in the GST Provide Details screen of the voucher.
  • Ship Bill Date : Displays the shipping bill Date recorded in the GST Provide Details screen of the voucher.
  • Provisional Assessment : Displays Y if the transaction requires provisional assessment, else N.
  • Category : Displays G if the Type of Supply selected is goods and S if it is Services.
  • HSN/SAC of Supply : Displays the HSN/SAC of the item/service selected in the outward supply transaction.
  • Total Taxable Value : Displays the taxable value in the invoice on which tax is calculated.
  • IGST Rate : Displays the integrated tax rate levied in the voucher, if it is an interstate transaction.
  • IGST Amount : Displays the integrated tax amount levied in the voucher, if it is an interstate transaction.
  • CGST Rate : Displays the central tax rate levied in the voucher, if it is a local transaction.
  • CGST Amount : Displays the central tax amount levied in the voucher, if it is a local transaction.
  • SGST Rate : Displays the state tax rate levied in the voucher, if it is a local transaction.
  • SGST Amount : Displays the state tax amount levied in the voucher, if it is a local transaction.
  • CESS Rate : Displays the cess rate levied in the voucher, if cess is applicable.
  • CESS Amount : Displays the cess amount levied in the voucher, if cess is applicable

Sheet HSN : The Tab HSN in the exported Excel Sheet displays the details of HSN Code as per Table 12

Sheet Docs : The Tab docs in the exported Excel Sheet displays the details of various documents issued as per Table 13

GSTR-1 Return Troubleshooting

GSTR-1 contains maximum data. So, it is likely that you may encounter several errors during uploading / filing. Here we discuss some common problems encountered and workaround to resolve the issues.

  • HSN Code – HSN Description : When the combination of HSN code and its description is not unique, an error appears on the GST Offline Tool and GST portal, showing the offending HSN Codes in the error message. This may occur when multiple UQCs are being used for a single HSN, andHSN Code – HSN Descriptioncombination is not unique for each UQC for a given HSN code.

Workaround : If multiple UQCs are used for a single HSN, modify the descriptions and keep the HSN Code – HSN Descriptioncombination unique for each UQC for a given HSN code.

Open the Excel sheet or the CSV exported from Tally.ERP 9. Search for these HSN Codes either by using filters on Excel or through manual search on the CSV. Modify the description (add some extra identifier) and make the HSN Code – Descriptioncombination unique. Remove the filters and save the Excel sheet or CSV file. Delete all data on the GST Offline Tool, a fresh import is done. Import the modified/corrected excel sheet or CSV file in the offline tool.

  • Invoices contain invalid inputs : Error message shows “ Do enter correct invoice date. Invoice date needs to be earlier than today and from the same financial year”.

This error occurs in the CDNR /CDNUR section when sales return is recorded for a sales recorded before 1st July 2017 (i.e before GST was introduced).

Workaround : Import the same data into the GST offline tool using MS Excel or CSV

  • Unable to map UOM to the UQC list. : When some UQC is missing.

Workaround : Manually make changes in the exported Excel or CSV, and correct the quantity specified against a UQC on the HSN Summary sheet. For example, if Litre is missing in the UQC list, you may use kilolitres for UQC mapping. Later in the exported data, you have to divide the quantity by 1000 before importing it into the GST Offline Tool for JSON creation. Similarly, you can convert units like inches and feet.

  • Negative Quantity cannot be entered (but negative values can be entered) : Manually enter the negative quantities in the HSN Summaryon the portal.

GST Offline Tool Troubleshooting

  • SEZ supplies : In CSV format under the B2B section, the details of the invoice types SEZ supplies with payment and SEZ supplies without payment do not get imported to the GST Offline Tool.

Workaround : In the exported CSV files, if the “s” (in “supplies”) is in lower case in the invoice types SEZ supplies with payment and SEZ supplies without payment, then the details of these invoice types do not get imported. Change the “s” to upper case before importing the CSV files to the GST Offline Tool.

GSTR-1 Portal Filing Troubleshooting

  • Unable to download : On clicking Generate error report , the error Unable to download appears, and the report does not get downloaded.

Workaround : Click Generate error report again after sometime.

  • Errors encountered while uploading the files : Error occurs while uploading the JSON file to the portal using Internet Explorer browser.

Workaround: Try using a different browser (like Google Chrome), to upload the file to the GSTN portal.

  • File could not be Uploaded : This error appear while uploading the JSON file to the GST portal. Some of the possible reasons and the corresponding solutions are listed below
    • HSN description is captured with more than 30 characters : It my occur when you manually entered data in CSV or Excel File.
    • Invoice numbers are not maintained for purchases from unregistered dealers or sales, and the JSON file is generated with document summary from Tally.ERP 9.

Workaround : Correct the data before uploading it to the GST Offline Tool for JSON creation. Delete specific transactions from CSV or Excel sheets before uploading them to the GST Offline Tool for JSON creation. Manually enter these transactions on the GST Portal.

  • Unable to enter data in GST Portal : This happens when you have more than 500 records in a Table.

Workaround : Download the invoice data from the portal. View data in GST Offline Tool and make the required modifications. Generate a fresh JSON from the GST Offline Tool. Re Upload the data to GSTN Portal.

  • Prepare Online : Invoice count is not updated, when an Invoice is added.

Workaround : To view the updated invoice count, you have to go back to the Returns menu, select the Return Filing Period, and click Prepare Online

  • Not able to Work Offline. Internet 11 mot installed.

Workaround : Install Chrome and make it your default Browser.

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