ITC-04 Offline Utility
Overview
ITC-04 Offline utility is an Excel-based tool to help taxpayers to prepare his 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 in every Quarter as per CGST Rules.
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
Once return is prepared using offline utility, it is to be uploaded on GST Portal by creating a JSON file and then you can file Form GST ITC-04.
To Prepare Return in Form ITC-04 using offline utility, perform following steps:
A. Download the Form GST ITC-04 Offline Utility
B. Open the Form GST ITC-04 Offline Utility Excel Worksheet
C. Add table-wise details in the Worksheet
D. Generate JSON File to upload
E. Upload the generated JSON File on GST Portal
F. File Form GST ITC-04 on the GST Portal
G. Download Error Report, if any
H. Open Downloaded Error Form GST ITC-04 JSON File(s)
I. Download ITC-04 JSON file, if any
Flow chart for using Form GST ITC-04 Offline Tool
A. Download the Form GST ITC-04 Offline Utility
To download the Form GST ITC-04 Offline Utility, perform following steps:
Downloading the Form GST 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.
1) Access the www.gst.gov.in URL. The GST Home page is displayed.
2) Click the Downloads > Offline Tools > ITC-04 Offline Tool option.
You can download the ITC-04 Offline Utility from the Portal without logging in to the GST Portal.
3) ITC-04 Offline Tool page is displayed. Click the Download hyperlink.
Make sure you carefully read the Important message and System Requirement details displayed on the page.
4) An Information popup opens. Click PROCEED.
5) Zipped ITC-04 Offline Utility folder gets downloaded.
B. Open the Form GST ITC-04 Offline Utility Excel Worksheet
To open the downloaded Form GST ITC-04 Offline Utility Excel Worksheet, perform following steps:
1) Extract the files from the downloaded zipped folder ITC_04_Offline_Utility.zip and you will see ITC_04_Offline excel file in the unzipped folder. Right-click and click Open.
2) Click Enable Editing.
3) Click Enable Content. Then, click the Instruction Sheet tab.
The Worksheet comprises of 6 tabs—Instruction Sheet, Home, Table 4A, Table 5A, Table 5B and Table 5C.
4) Instruction Sheet page is displayed. It contains introduction and help instructions. Scroll down to read all the instructions carefully. Once you have completed your reading, you can now proceed to enter details in the worksheet.
C. Add table-wise details in the Worksheet
To add table-wise details in the Worksheet, perform following steps:
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Go to the Home tab.
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In the GSTIN of Manufacturer field, enter your GSTIN.
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In case, you are a SEZ Unit/ Developer, select Yes from SEZ Unit/Developer drop-down list. Or else, select No.
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Select the applicable Financial Year from the drop-down list.
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Select the applicable Return Period for which Form GST ITC-04 is filed, from the drop-down list.
Note:
Open Downloaded ITC-04 JSON/ Error File: To import the data file or the error file, downloaded from the GST Portal (in .json format) and open it in Offline tool for modification. Import will auto populate the details in the Offline tool.
Generate JSON File to upload: To create the data file (in .json format) of details and modifications as done in Offline tool. The JSON file can be uploaded on the GST Portal after logging in.
6) Go to the Table 4 tab and enter details of inputs/ capital goods sent for job-work.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
7) Once the details are entered, click the Validate Sheet button.
8) In case of unsuccessful validation, error-intimation popup will appear and the cells with error will be highlighted. Close the popup by clicking OK.
9) The comment box for each cell, that has errors, will show the error message. The user can read the error description of each cell and correct the errors as mentioned in the description box.
Note: Alternatively, click the Review ribbon-tab > Show All Comments link to view the comments for fields with errors.
10) After you have corrected all the errors, again click the Validate Sheet button.
11) A popup Message box appears “Sheet successfully validated. No error(s) found”. Click OK.
12) Go to the Table 5A tab and enter details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
13) Once the details are entered, click the Validate Sheet button. In case of any errors, follow the steps as mentioned earlier to correct the errors.
14) A popup Message box appears “Sheet Successfully Validated. No error(s) found. Click OK.
15) Go to the Table 5B tab and 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.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
16) . Once the details are entered, click the Validate Sheet button. In case of any errors, follow the steps as mentioned earlier to correct the errors.
17) A popup Message box appears “Sheet Successfully Validated. No error(s) found. Click OK.
18) Go to the Table 5C tab and enter details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes.
Note: The table below provides the worksheet name, table name and detailed description for this worksheet.
19) Once the details are entered, click the Validate Sheet button. In case of any errors, follow the steps as mentioned earlier to correct the errors.
20) A popup Message box appears “Sheet Successfully Validated. No error(s) found. Click OK.
D. Generate JSON File to upload
To generate JSON File to upload, perform following steps:
1) From the tab, you are on, go to the ‘Home’ sheet by either clicking the ‘Home’ button or clicking the ‘Home’ sheet.
2) Click the Generate JSON File to upload button to create the data file (in .json format) of details and modifications as done in Offline tool. The JSON file can be uploaded on the GST Portal after logging in.
3) A success message is displayed as shown in the screenshot below. Click Ok.
4) A Save As pop-up window appears. Select the location where you want to save the JSON file, enter the file name and click the SAVE button.
E. Upload the generated JSON File on GST Portal
To upload the generated JSON File on the GST Portal, perform following steps:
1) Access the www.gst.gov.in URL. The GST Home page is displayed.
2) Login to the portal with valid credentials.
3) Click the Services > Returns > ITC Forms option
4) The GST ITC Forms page is displayed.
5) In the GST ITC-04 tile, click the PREPARE OFFLINE button.
6) Select the Financial year and Return Filing Period from the drop-down list.
7) Click the SEARCH button.
8) The Upload section of the Offline Upload and Download for ITC 04 page is displayed. Click the Choose File button.
9) Browse and navigate the JSON file to be uploaded from your computer. Click the Open button.
10) The Upload section page is displayed. A green message appears confirming successful upload and asking you to wait while the GST Portal validates the uploaded data. And, below the message, is the Upload History table showing Status of the JSON file uploaded so far.
11) . In case, there was some error in data uploaded, like Invalid GSTIN etc., then the Upload History table will show the Status of the JSON file as “Error Occurred”.
F. File Form GST ITC-04 on the GST Portal
To file Form ITC-04 on the GST Portal, perform following steps:
1) Access the www.gst.gov.in URL. The GST Home page is displayed.
2) Login to the portal with valid credentials.
3) Click the Services > Returns > ITC Forms command.
4) The GST ITC Forms page is displayed.
5) In the GST ITC-04 tile, click the PREPARE ONLINE button.
6) Select the Financial year and Return Period from the drop-down list.
7) Click the SEARCH button.
8) Details for the selected Tax period are displayed. You can also edit or delete the details before filing the return.
9) Click FILE RETURN button.
10) Select the checkbox.
11) Select the Authorized signatory from the drop-down list.
12) Click the FILE WITH DSC or FILE WITH EVC button.
13) Once the Verification is completed, ARN will be generated and status is changed to Filed.
G. Download Error Report, if any
To download the Error report, if any, while uploading ITC-04 JSON File for correcting entries, that failed validation on the GST portal, perform following steps:
1) Error Report will contain only those entries that failed validation checks on the GST Portal. The successfully-validated entries can be previewed online. Click Generate error report hyperlink.
2) A confirmation-message is displayed and Columns Status and Error Report change as shown below.
3) Once the error report is generated, Download error report link is displayed in the Column Error Report. Click the Download error report link to download the zipped error report.
4) The error JSON File is downloaded on your machine. Error Report will contain only those entries that failed validation checks on the GST portal.
5) Unzip and save the JSON File in your machine.
6) Import the JSON file into the offline utility and make updates as necessary, as explained below. Open Downloaded ITC-04/ Error ITC-04 JSON File(s)
H. Open Downloaded ITC-04/ Error ITC-04 JSON File(s)
To open the downloaded ITC-04/ Error ITC-04 JSON File to make any changes to data or for correcting entries that failed validation on the GST portal, perform following steps:
1) Open ITC-04 Offline Utility and go to the Home tab. Click the Open Downloaded ITC-04 JSON/Error File button.
2) A file dialog box will open. Navigate to extracted error file. Select the file and click the Open button.
3) Success message will be displayed. Click the OK button to proceed.
4) Navigate to individual sheets. Correct the errors, as mentioned in the column “GST Portal Validation Errors” in each sheet.
5) After making corrections in a sheet, click the Validate Sheet button to validate the sheet. Similarly, make corrections in all sheets and click the Validate Sheet button in each sheet.
6) From the tab you are on, go to the Home tab by either clicking the Home button or clicking the Home tab to generate summary. Follow steps mentioned in the following hyperlinks to generate and upload the JSON file: Generate JSON File to upload and Upload the generated JSON File on GST Portal.
I. Download ITC-04 JSON file, if any
To download the ITC-04 JSON file, to make any updates in the Offline tool, perform following steps:
Note:
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.
1) Click Download tab.
2) Click GENERATE JSON FILE TO DOWLOAD hyperlink.
3) A confirmation-message is displayed as shown.
4) Click the link as shown below to download the JSON file.
5) The JSON File is downloaded on your machine.
6) Unzip and save the JSON File in your machine.
7) Import the JSON file into the offline utility and make updates as necessary, as explained below. Open Downloaded ITC-04/ Error ITC-04 JSON File(s)