About Form GST ITC-04 Offline Utility
Download Form GST ITC-04 Offline Utility
Worksheet Tabs in Form GST ITC-04 Offline Utility
Entering Details in Offline Utility
Upload the Generated JSON File
Download Error JSON File
Form GST ITC-04 Offline utility is an Excel-based tool to help taxpayers to prepare their Form GST ITC-04 declaration offline. Taxpayers may use the offline utility to furnish details of goods/capital goods sent to job worker and received back etc. in every Quarter.
A registered person (Principal) is required to file a declaration in ‘Form GST ITC-04’ every quarter, within the prescribed time, if the principal is sending any inputs or capital goods to a job worker (both registered and unregistered) without payment of tax and receives it back or sends it out to another job worker or supplies from premises of job worker to customer directly.
The Key Features of Form GST ITC-04 Offline Utility are given below:
Details of Table 4, 5A, 5B and 5C can be prepared offline with no connection to Internet.
Most of the data entry and business validations are inbuilt in the offline utility reducing chances of errors upon upload to GST Portal.
No. Filing can take place only online on the GST Portal. Using Offline Utility, you will be able to prepare details of Table 4, 5A, 5B and 5C of Form GST ITC-04. Once, you have uploaded the prepared details on the GST Portal, you must file return on the portal with your Login credentials.
Details for following Tables of Form GST ITC-04 can be entered by taxpayer using the offline Tool:
Table 4: Details of inputs/capital goods sent for job-work
Table 5A: Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes
Table 5B: Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes
Table 5C: Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes
To download and open the Form GST ITC-04 Offline Utility in your system from the GST Portal, perform following steps:
Access the GST Portal: www.gst.gov.in.
Go to Downloads > Offline Tools > ITC-04 Offline Tool option and click on it.
Unzip the downloaded Zip file which contain ITC_04_Offline.xls excel sheet.
Open the ITC_04_Offline.xls excel sheet by double clicking on it.
Read the ‘Instruction_sheet’ instructions on excel sheet and then fill the worksheet accordingly.
Note: Downloading the ITC-04 Offline utility is a one-time activity. However, the utility may get updated in future. So, always use the latest version available on the GST Portal.
No. You can download the Form GST ITC-04 Offline Utility under ‘Downloads’ section, without logging in to the GST Portal.
The offline functions work best on Windows 7 and above and MS EXCEL 2007 and above.
As of now, Form GST ITC-04 Offline utility cannot be used on mobile. It can only be used on desktop/laptops.
While Opening the Excel sheet, if you see error message box like: “Compilation error in module due to incompatibility with the version, platform or architecture” please ignore this message and see if excel sheet works or not. In case it does not work, you need to use latest MS Office for successful export of your data.
There are 6 worksheet-tabs in ITC-04 Offline Utility. These are:
Instruction_Sheet
Home
Table 4
Table 5A
Table 5B
Table 5C
The “Instruction_Sheet” sheet contains Introduction and help instructions for you to read and use them to easily fill data in Form GST ITC-04 Offline Utility.
On click of ‘Home’, offline utility navigates to the Home sheet.
After entering the data in each sheet, you must click on ‘Validate Sheet’ button to validate the records. If there are any errors, then those errors will be displayed in ‘Sheet validation errors’ column. You must correct these errors before you move to next sheet or generate JSON file to upload.
The Home sheet is the main page of the utility. It is used to perform following 4 functions:
Enter mandatory details – GSTIN of Principal, SEZ Unit/Developer, Financial Year and Return Period – Without entering these details, you will not be able to validate the data which you entered in various worksheets and also you will not be able to generate the JSON file.
Generate JSON file, for upload of Form GST ITC-04 return details, prepared offline on GST portal, using Generate JSON File to upload button.
Import and open Error JSON File downloaded from GST portal using Open Downloaded ITC-04 JSON/Error File button.
The Table 4 sheet is used to perform following 3 functions:
Enter details of inputs/capital goods sent for job-work.
Validate the entered details using the Validate Sheet button.
Navigate to the Home page by clicking on the Home button or navigate to the next sheet.
The Table 5A sheet is used to perform following 3 functions:
Enter details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes.
Validate the entered details using the Validate Sheet button.
Navigate to the Home page by clicking on the Home button or navigate to the next sheet
The Table 5B sheet is used to perform following 3 functions:
Enter details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes.
Validate the entered details using the Validate Sheet button.
Navigate to the Home page by clicking on the Home button or navigate to the next sheet
The Table 5C sheet is used to perform following 3 functions:
Enter details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes.
Validate the entered details using the Validate Sheet button.
Navigate to the Home page by clicking on the Home button or navigate to the next sheet
For preparing details in Offline Utility, download the utility from GST Portal and fill up required details, create JSON file and then upload it on the GST Portal.
No, the offline utility cannot populate name of the taxpayer based on GSTIN, as details will not be there to fetch name of the taxpayer in Excel/offline utility. However, it can validate structure of GSTIN when GSTIN is entered in “Home” sheet of Offline utility.
You cannot enter any negative values in the offline utility. However, you can enter values upto two decimal point.
No, the offline utility will not be able to validate all the details as it would have no connection with GST portal at the time of data entry. Only limited validations would be available in the offline utility tool, namely: GSTIN structure, type of tax etc.
Point your mouse-cursor on each of the red-highlighted cells to read the error description of each cell. A yellow description box will appear. Correct the errors as mentioned in the description box. Alternatively, click Review > Show All Comments link in the ribbon-tab of the excel to view all the comments together.
Most of the validations are made available in the offline tool itself on click of “Validate Sheet” button. The validations that have dependency of online connectivity like GSTIN validation would be done at the time of upload of JSON File created using offline tool.
Yes. You must login in to the GST Portal to upload the generated JSON file using Form GST ITC04 Offline Utility.
If some details do not exist from previous upload, all new details will be added as new entries. In case, some details exist from previous upload, it will be updated with latest uploaded details.
No. You can’t generate nil JSON file.
Error Report will contain only those entries that failed validation checks on the GST portal. The successfully-validated entries can be previewed online.
No, the downloaded Error JSON File contains only those entries, of that specific table that has failed validation during upload on the GST portal.
No, it is not necessary for you to download the ITC-04 JSON File processed without error. You need to download it only if you want to view or update the details added previously.
Yes. Please refer to the following list of Do’s and Don’ts for your easy reference:
| Before Generating JSON File… | |
|---|---|
| Do’s | Don’ts |
| Enter a valid GSTIN very carefully. Verify GSTIN from the GST portal: Home > Search Taxpayer > Search by GSTIN/UIN, and make sure the GSTIN registration is active | Don’t type the alphabet ‘O’ in place of the number ‘0’. |
| You can use the Copy/Paste (Ctrl+C/Ctrl+V) keyboard functions while entering data in the utility. | Don’t use the Cut (Ctrl+X) keyboard function while entering data in the utility. |
| —- | Don’t forget to click Validate Sheet button after making changes in any of the sheets. |
| You may change the file name and location of the generated JSON file. | Don’t change the extension (.json) of the generated JSON file. |
| Enter the challan number in every row. The row is valid only if there is any challan number. File generation will not read the details after the row where challan number is not given. | —- |
| You need to start writing data from ROW 7. JSON creation won’t read any data entered after skipping any row. So, please fill your invoice details in continuous manner. | DO NOT SKIP any row. |
| You need to empty the sheet(s) before importing any file. | —- |