FORM GST ITC- 01 Offline Tool

An Overview

The ITC- 01 Offline Tool is provided to registered persons to claim credit of input tax under section 18 (1) by filing a declaration in Form ‘GST ITC-01’. Any registered person shall within thirty days from the date of his becoming eligible to avail of input tax credit under subsection (1) of section 18 shall make a declaration, electronically, on the Common Portal in FORM GST ITC-01 to the effect that he is eligible to avail of input tax credit as aforesaid.

To facilitate the furnishing of records in short-time an easy to use excel offline tool has been made available for preparation of ITC-01 statement in download section of GST portal. All the details can be added in offline mode and later uploaded on GST portal to furnish the ITC-01.

Downloading the FORM GST ITC- 01 Offline Tool

Downloading the FORM GST ITC- 01 Offline tool is a one-time activity, however, it may require an update in future if the Tool is updated at the GST Portal. Please check the version of the offline tool used by you with the one available for download on the GST Portal at regular intervals.

To download and install the FORM GST ITC- 01 Offline Tool to prepare the FORM GST ITC- 01 return offline, perform the following steps:

You can download the FORM GST ITC-01 Offline Tool from the Portal without login to the GST Portal.

1) Access the https://www.gst.gov.in/ URL.

2) The GST Home page is displayed. Click the Downloads > Offline tools > ITC01 Offline Tool.

GST Home page

The download of the FORM GST ITC-01 Offline Tool usually takes 2-3 minutes to download depending on the Internet speed.

3) ITC01 Offline Tool Downloads page is opened. Click Download.

ITC 01 Offline Tool Downloads page

4) The ITC01 Offline Tool is downloaded in Downloads folder.

The download of the ITC01 Offline Tool usually takes 2-3 minutes to download depending on the Internet speed.

Downloads folder

5) Before you Unzip and open the ITC01 offline tool, ensure that file is not corrupted

To test if the file is corrupted or not, Match one of the values provided in your downloaded file with the ones mentioned under Downloads of ITC01 Offline Tool. If there is an exact match, then your file is not corrupted. Else, download again.

a. Click the link given under section ‘IMPORTANT!’.

Click the link click here

b. Instruction box is displayed.

Instruction box

To find the values provided in your downloaded file follow steps below:

c. Open Windows PowerShell,

To Start Windows PowerShell, use the Search box on the Start menu, and type PowerShell. Click Windows PowerShell.

Click Windows PowerShell

Window Powershell opens.

Window Powershell

e. Provide the command in below format and enter. Command: Get-FileHash <> Algorithm <>

e.g. Get-FileHash C:\Users\Test\Downloads\ITC_01_Offline_v1.0.zip -Algorithm SHA256

Enter Command

f. Compare the Hash value that you have received with the has value provided in Instructions box on GSTR_4_Offline_Utility downloads page.

GSTR-4-Offline-Utility downloads page

g. If the hash value matches, unzip the downloaded folder.

unzip the downloaded folder

6) Browse and select the location where you want to save the downloaded files.

In some machines, depending on your browser settings, the files are downloaded in the folder Downloads on your machine.

Download folder

Installation of the FORM GST ITC-01 Offline Tool

Once the download of the FORM GST ITC-01 Offline Tool is complete, you need to unzip these downloaded files on your machine.

1) Unzip the downloaded files and extract the files from the downloaded zip folder ITC_01_Offline_v1.0.zip. Zip folder consists of the ITC_01_Offline_v1.0 excel file, Read me and Release notes text files as shown in the screenshot below.

ITC-01-Offline-v1.0.zip

2) Double click the ITC_01_Offline_v1.0.xls file.

This Excel workbook template has 3 worksheets:

1) Help Instructions - Contains introduction and help instructions

2) Import_Export_file -

  • Import data from file: Import and edit existing JSON file

  • Generate file to upload: Generate JSON file from the data entered in Sheet 3 & 4

3) Sec_18_1_A or Sec_18_1_B or Sec_18_1_C or Sec_18_1_D – This worksheet is populated according to drop down selection in field “Claim made Under” in the worksheet Import_Export_File. Default section shown is in tool is18A. Sheet Sec_18_1_A will available in this case.

Prepare FORM GST ITC-01 Return

Let us take an example where you need to prepare the FORM GST ITC-01(Claim made under Section 18 (1) (a)) on the GST Portal using the FORM GST ITC-01 Offline Tool. To prepare the FORM GST ITC- 01 Return, you need to perform the following steps:

  1. Enter details in the Sec_18_1_A worksheet of FORM GST ITC-01 Offline Tool.

  2. Generate JSON file using ‘Generate File to Upload’ button and save JSON file on your system.

  3. Upload the generated JSON on GST Portal. Preview the details uploaded, submit, sign and File return on the GST portal

1. Enter details in the worksheet of GST ITC-01 Offline Tool

Please ensure that you download the latest version of FORM GST ITC- 01 Offline Tool from the GST portal. https://www.gst.gov.in/download/returns

1) Launch the FORM GST ITC-01 Excel based Offline Tool and navigate to worksheet Import_Export_file.

FORM GST ITC-01 Excel based Offline Tool

2) In the GSTIN field, enter the GSTIN.

Enter the GSTIN

3) Select the option from the SEZ Unit/Developer drop-down list contains Yes/No (for user registered as SEZ they will select YES or otherwise NO)

Select Yes or otherwise No

4) Select the relevant claim section from 'Claim made under' drop-down [All the section will be available like 18(1)(a),(b),(c) and (d).]

Select the relevant claim section

5) Fill the Date of grant of registration according to the selected Claim section 18(1)(a)

Fill the Date of grant of registration

6) Enter details in each field of worksheet Sec_18_1_A. Section 18(1)(a) is applicable for taxpayers who have applied for registration within 30 days of becoming liable and can be filed only once.

Enter details in each field of worksheet

7) Once all details are entered, click the Validate Sheet button to validate the worksheet.

Click Validate Sheet

In case of successful validation:

8) The Sheet Validation error(s) column shows This row is validated.

The Sheet Validation error(s)

In case of unsuccessful validation:

9) A pop-up message is displayed that Errors are shown with red colored cells. Click the OK button.

A pop-up message is displayed

a. In case of validation failure; check for Sheet Validation Error(s) column that have failed validation and correct errors with red colored cells.

In case of validation failure

To view the comments for fields with errors, you can click the Review tab > Show All Comments link.

Click All Comments

10) Once all errors are rectified, click the Validate Sheet button to validate the worksheet.

Click Validate Sheet

11) The Sheet validation error(s) column shows This row is validated.

he Sheet validation error(s)

2. Generate JSON file using ‘Generate File to Upload’ button

1) Upon successful validation; navigate to worksheet Import_Export_file.

You can also click the Next button to navigate to worksheet Import_Export_file.

Click Next

2) Click the Generate File to Upload button to generate JSON for upload on GST Portal.

Click the Generate File to Upload

3) A message is displayed that processing may take some time. Click the OK button.

A message is displayed

4) A confirmation message is displayed that export of JSON file has completed. Click the OK button.

JSON would be generated only if the worksheet has been successfully validated.

A confirmation message is displayed

5) Navigate to the folder where you want to save the JSON file. Enter the file name and click the SAVE button.

Click Save

Notice the JSON file created.

JSON file created

3. Upload the generated JSON on GST Portal

1) Access the https://gst.gov.in/ URL. The GST Home page is displayed.

2) Click the Services > Returns > ITC Forms command.

Click ITC Forms

3) The GST ITC Forms page is displayed.

4) In the GST ITC-01 tile, click the PREPARE OFFLINE button.

Click Prepare Offline

5) Select the Claim made under from the drop-down list. Click the PROCEED button

Click Proceed

6) The Offline Upload for FORM GST ITC- 01 page is displayed. Click the Choose File button.

Click Choose file

7) Browse and navigate the JSON file to be uploaded from your computer. Click the Open button.

Click open

8) The uploaded JSON file would be validated and processed. Upon successful validation and processing, the details entered would be populated as a summary.

In case of validation failure upon processing; errors, if any, would be shown on the GST Portal.

In case of validation failure upon processing

Please note it is possible to upload JSON multiple times on GST portal till submission. However, if some invoice exists from previous upload irrespective of their items, it will be updated with latest uploaded details. All new invoice will be added as new entry.

Post successful upload of data on GST Portal, you can preview the form and file FORM GST ITC- 01 return.

For SUBMIT and FILING of FORM GST ITC-01, refer link GST ITC-01

4. Open Downloaded Error File

In case data uploaded through JSON on the portal fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. The error file will be available in a hyperlink as given in the below screen on the upload off line page in the portal. Initially the Status in the Upload History will be shown as ‘In-Progress’.

Upload History

After some time, the Status will be changed to Processed or Processed with Error.

1) In case of the error, the Error Report column will display a link to Generate error report.

2) Click the Generate error report link to download the report.

Click Generate error report

3) Once the report is generated, click the Download error report link to download the error report.

Click Download error report

NOTE: Report generation may take some time to get generated.

4) Error report is downloaded in .zip file. Save error report on your system.

Error report is downloaded in .zip file

5) Unzip the files from .zip folder. To unzip the files, right click on the downloaded .zip folder and select “Extract All”.

6) Browse the location to save the extracted error reports and click the Extract button.

7) The Unzipped folder contains a JSON file.

Unzipped folder

8) Now open ITC-01 Offline Tool and go to tab Import_Export_file.

Under the section Error File Handling, click the Open Downloaded ITC-01 JSON/Error File button.

Click Open Downloaded ITC-01 JSON/Error File

9) A file dialog box will open. Navigate to extracted error file. Select the file and click the Open button.

Select Open

10) Success message will be displayed. Click the OK button to proceed.

Success message

11) Navigate to Worksheet using NEXT button and ensure all records from both the files have been successfully opened in Tool.

12) Correct the errors as mentioned in the column “GST Portal Validation Errors” in each sheet.

GST Portal Validation Errors

13) After making the corrections, click the Validate Sheet button to validate the sheets.

Click Validate Sheet

14) Upon successful Validation, Generate JSON file. Refer Topic 2. Generate JSON file using ‘Generate File to Upload’ button