GSTN has released an excel template which may be used by small tax payers to maintain a record of their outward sales. The offline tool contains 11 data entry sheets in which the data has to be maintained.
The offline tool will have a java tool embedded in it which shall be used to create a GSTN server compliant file which shall be uploaded by the tax payer after connecting to the system through the internet.
There is no mention of how the Inward supplies data will be downloaded and matched, ITC claimed. It seems the tax payer will be required to go to the GSTN common portal and perform these functions.
Further the final return along with claiming refund if any shall also need to be done on the GSTN Portal.
To download template please click here