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    <title>About GSTR 2 Offline Utility</title>
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    <description>The offline utility for filing GSTR 2 is not yet available and taxpayers should wait for portal updates; GSTR 2 filing is enabled only after the portal filing cutoff and after the Common Portal completes matching of figures between the outward supply return and the summary return prior to permitting GSTR 2 submission.</description>
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      <description>The offline utility for filing GSTR 2 is not yet available and taxpayers should wait for portal updates; GSTR 2 filing is enabled only after the portal filing cutoff and after the Common Portal completes matching of figures between the outward supply return and the summary return prior to permitting GSTR 2 submission.</description>
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      <law>GST</law>
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