If you're someone who files TDS returns regularly—whether you're a CA, business owner, or accountant—you already know the importance of generating a correct FVU file. One small mistake, and your return gets rejected on the NSDL portal. But don’t worry! In this article, we’ll walk you through how to generate FVU files without errors, step by step, and how TDS return filing software or tax preparation software can help you avoid the common headaches.
Let’s dive right in.
1. What is an FVU File?
FVU stands for File Validation Utility. It's a tool provided by NSDL (now Protean eGov) that checks whether your TDS return file is in the correct format or not. Only after this validation can you upload the return to the government portal.
Once your return file passes through the FVU tool successfully, you’ll get a .fvu file that you can upload to the TIN portal.
Without this file, your return cannot be filed.
2. When Do You Need an FVU File?
Every time you file a TDS return—original or correction—you need an FVU file. This applies to:
Form 24Q – TDS on salaries
Form 26Q – TDS on non-salary payments (like contractors, professionals, rent, etc.)
Form 27Q – TDS on payments to non-residents
Form 27EQ – TCS return
So whether you’re a school paying teachers, a builder hiring contractors, or a business paying rent, you’ll need an FVU file as part of your quarterly TDS return process.
3. Tools Required to Generate FVU Files
To generate an FVU file, you'll need the following:
RPU (Return Preparation Utility) – to prepare the data
FVU Utility (provided by NSDL) – to validate the data
Java Runtime Environment (JRE) – for running the validation
Optional: TDS return filing software – to simplify everything
Both RPU and FVU tools are freely available on the NSDL TIN website, but they are not very user-friendly for beginners.
4. Step-by-Step Process to Generate FVU Files
Let’s go step-by-step using the manual NSDL method:
Step 1: Download RPU and FVU Utilities
Visit the TIN NSDL site and download the latest versions of both.
Step 2: Prepare Data in RPU
Open RPU and select the relevant form (24Q, 26Q, etc.)
Fill deductor details (TAN, PAN, address)
Add challan details (CIN, BSR code, tax deposited)
Enter deductee records (PAN, payment, TDS amount)
Step 3: Save the File
After filling the form, save it. This will generate a .txt file.
Step 4: Validate the File in FVU
Open the FVU utility, select the .txt file and validate it.
If there are no errors, you get a .fvu file
If there are errors, a report will be shown
Step 5: Submit the FVU File
Upload the .fvu file on TIN-FC or NSDL portal or submit it via your TDS return software.
5. Common Errors While Generating FVU Files
Even small mistakes can lead to rejection. Here are some of the most common ones:
Incorrect PANs – even one wrong character will throw an error
Wrong challan numbers or BSR codes
Mismatch in TDS deducted vs TDS deposited
Missing fields like address, contact, or pin code
Not using the latest RPU/FVU version
Typing errors in Excel files before import
A survey in 2023 showed that 45% of rejected TDS returns were due to PAN or challan mismatches.
6. How to Avoid Errors in FVU Generation
Here’s how you can stay ahead of errors:
Always Use the Latest Utility
Check NSDL’s site for the latest versions of RPU and FVU.
Pre-validate PANs
Use NSDL’s PAN Verification tool before entering data.
Cross-check Challan Info
Use OLTAS Challan Status Inquiry to ensure the challan number, date, and amount match.
Clean Excel Import
If you're importing data from Excel, remove hidden characters, blank cells, or trailing spaces.
Save in Proper Folder Structure
Create folders with TAN + Quarter naming format so files don’t get mixed up.
7. Use TDS Return Filing Software to Simplify Everything
Honestly, the manual RPU method is fine—but only if you have patience, accuracy, and time. If you want to avoid all the technicalities and reduce errors, consider using a TDS return software or tax preparation software.
Here’s what these tools offer:
Ready Excel templates for bulk data entry
Auto PAN and TAN validation
Smart error detection before you validate
In-built FVU file generator
Form 27A auto-creation
Upload facility to TIN and TRACES portals
Dashboard for managing all returns in one place
Popular options in India include:
ClearTDS (cloud-based, very beginner-friendly)
Saral TDS (desktop-based, used by many CAs)
Webtel and Winman TDS (for enterprise or trust-based orgs)
As per ClearTax, their users see 98% fewer filing rejections compared to manual filers.
8. Naming and Saving FVU Files Properly
Once you generate the FVU file:
Save it in a folder named with your TAN + Form + Quarter
Also keep a copy of:
.txt file (raw input)
.fvu file (validated output)
PDF of Form 27A
Keep passwords and filing credentials stored securely
These files may be needed later during audits or corrections.
9. Uploading FVU Files to NSDL Portal
Once your FVU file is ready:
Go to TIN-NSDL e-TDS upload portal
Login with your TAN credentials
Upload the .fvu file and attach Form 27A
After upload, you'll get an acknowledgment number
Keep this number safe – it’s proof of return filing.
10. Final Tips to Generate FVU Files Smoothly
Here’s a quick checklist:
Always update your RPU and FVU utilities
Use TDS return software for error-free returns
Pre-validate all data (PAN, challans)
Save all versions and acknowledgements securely
Maintain a quarterly filing calendar
Conclusion
Generating FVU files may look technical at first, but with the right steps—and better, the right TDS return filing software—you can avoid common errors, stay compliant, and save precious time.
In today’s digital tax environment, investing in the right tax preparation software can be the difference between smooth compliance and frustrating delays.
So the next time you're preparing a TDS return, don’t sweat the FVU part. Just follow this guide or let the software do the heavy lifting.
