D. Upload Invoice Data (FORM GSTR-1/ IFF) using the Returns Offline Tool

Let us take an example where you need to upload the Outward Supplies invoices in the FORM GSTR-1/ IFF for the Financial Year 2020-21 and Return Filing Period as January on the GST Portal using the Returns Offline tool.
To add the B2B, SEZ, DE (4A, 4B, 6A, 6C) invoices in the FORM GSTR-1/ IFF on the GST Portal using the Returns Offline tool, perform the following steps:

1. When you double click the Offline tool icon on your desktop, the Offline tool Home Page will be displayed. This page has following four tabs:
   o Upload new invoice/ other data for return: The NEW button is used to Upload New Invoice/ upload other data for return in the tool. (Return will be populated on the GST Portal based on the data uploaded using the tool. Taxpayer can upload invoice data as many times as needed.)
   o Open Downloaded Return file from GST portal: The OPEN button is used to open Return Form GSTR-1/ IFF file downloaded from GST portal to accept, reject, modify or add missing invoice details. Uploaded invoice details can be corrected by editing or deleting the invoices. Invoices can be deleted through bulk selection also. Taxpayer can also add any invoice details if any invoice is missing.
   o Open Downloaded Error File from GST portal: The OPEN button is used to open error file downloaded from GST portal, to correct the invoice data which are not processed GST Portal. Taxpayer can take necessary action to rectify the invoices rejected by GST Portal by editing or deleting the invoices.
   o My Masters: The PREPARE/VIEW button under My Masters tab can be used to prepare or edit Master list of Products and Supplier / Recipient that can be used for preparation of GSTR-1 online and offline.

3. The File Returns page is displayed.
4. From the GST Statement/Returns drop-down list, select the FORM GSTR-1/ IFF option.
5. In the GSTIN of Supplier field, enter your GSTIN (Being a supplier when you are preparing data for FORM GSTR-1/ IFF). Say for example your GSTIN is 27KLJIP1168B1ZB, enter this data in GSTIN field.
6. In the Financial Year drop-down list, select the financial year for which the return has to be prepared using the tool. In this example, we select it as 2023-24. Note: At any point of time, all financial years will be available in the drop-down list starting from 2018-19 till current financial year.
7. From the Tax Period drop-down list, select the tax period for which return for which the return has to be prepared. In this example, the tax period is selected as January.
8. Select Yes or No if you are SEZ Taxpayer. Select Yes or No if you are Quarterly Taxpayer.
9. Click the PROCEED button.

10. Click the Yes button to proceed.

C.1 Option 1: Manual Entry of Invoice Data in the Tool
C.2 Option 2: Import full Excel Workbook consisting of multiple sheets in the Tool
C.3 Option 3: Copy and Paste from Excel Workbook
C.4 Option 4: Import the CSV file in the Tool
Note: Option 2, 3 uses an Excel template that is explained in the later section of this document & option 4 uses CSV template.