How to file ITC-04 on offline mode?

A registered manufacturer or a principal is required to file a declaration in Form GST ITC-04 in case of job work. It is filed once in every quarter in the following cases if the manufacturer:

• Sends inputs or capital goods on job work and/or receives it back.
• Sends inputs or capital goods to another job worker.
• Supplies from the premises of the job worker to the customer directly.

Steps to download and open the offline tool for ITC-04

Step 1: Log in to the GST portal.

Step 2: Navigate to  Downloads > Offline Tools > ITC04 Offline Tool.

Step 3: One can browse the location to save the downloaded file. After the download is complete, unzip the files and extract  ITC_04_Offline file. Double click on the file to open and then click on ‘Enable Content’.

The excel utility has four worksheets:

• Introduction sheet: It contains the ‘Introduction’ and ‘Help’ instructions.
• Home: Update the basic details like GSTIN and the period of filing return. It has two buttons:
  1. Import data from file
  2. Generate JSON to upload
• Mfg_to_JW: Update the details of inputs/capital goods sent for job-work. 
• JW_to_Mfg: Update the details of inputs/capital goods received back from a job worker or details of inputs/capital goods sent out from the job workers premises.

How to add table-wise details in the worksheet?

Step 1: In the excel utility, go to the home sheet tab and enter the following details: 

• GSTIN under the column ‘GSTIN of the manufacturer’ field.
• Choose ‘Yes/No’ whether the manufacturer falls under SEZ unit/developer.
• Select the return filing period and quarter.

Step 2: Go to the Mfg_to_JW tab: 

• Enter the details of inputs/capital goods sent for job-work.
• Select state, unique quantity code, types of goods and tax rates from the drop-down list.

  Step 3: After updating all the details, click on the ‘Validate sheet’ button. 

• Successful validation: The error column will report a message ‘The row is validated’.
• Unsuccessful validation: A message will pop-up stating that ‘The errors are highlighted in red’. Click ‘OK’ to proceed. 

Step 4:Correct the errors as per the description mentioned in the yellow dialogue box.

Step 5: After correcting all the errors, again click on the ‘Validate Sheet’ button. If there are no errors, the error column will display a message – ‘The row is validated’. 

Step 6: Go to JW_to_Mfg tab: 

• Enter the details of inputs/capital goods received back from a job worker or details of inputs/capital goods sent out from the job workers premises.
• Select state, unique quantity code, types of goods and tax rates from the drop-down list.

In case, goods are sent to another job worker, enter the details of challan as mentioned below in the screenshot:

In case, goods are sent from job workers premises, enter the details of the invoice as mentioned below in the screenshot:

Step 7: After updating all the details, click on the ‘Validate Sheet’ button. In case of errors, rectify the same.

How to generate JSON file for upload?

Step 1: After successful validation, go to the home sheet tab and click on ‘Generate JSON file to upload’.

Step 2: A message will pop-up that processing will take some time. Click ‘OK’.

Step 3: On successful export, a message will pop-up that ‘Export is completed’. Click ‘OK’.

Step 4: Browse the folder to save the file. Enter the file name and click ‘Save’ to save the generated JSON file for upload.  

How to upload the generated JSON file of ITC-04?

Step 1: Go to the GST portal.

Step 2: Go to  Services > Returns > ITC Forms 

Step 3: Click on the ‘Prepare offline’ button on the GST ITC forms page. Then, select the financial year and the period of filing return. Click on ‘Search’.

Step 4: Click on ‘Choose file’ on the upload page. Browse the generated JSON file to upload and click ‘Open’.

The JSON file will be validated at the time of upload. After successful validation, all the details will be populated as a summary. In case of failure, errors will be reported on the GST portal.

How to download the error JSON file, if any?

Step 1: The status of upload will be displayed as ‘Processed with error’.

Step 2: Click on the ‘Generate error report’ link to download the report.

Step 3: Once the report is generated, click on the ‘Download error report’ link to download the file.

Step 4: Unzip the downloaded folder and extract the JSON file.

Step 5: Open the ITC-04 tool and go to the home tab and click on ‘Open downloaded error JSON files’.

Step 6: Correct the errors as mentioned in the sheet.  

Frequently Asked Questions on the offline tool for form ITC-04

What are the features of Form GST ITC-04?

The features are as follows:

• The details can be updated offline.
• The ‘Validate Sheet’ button is available in the offline utility reducing the chances of errors at the time of upload.

What are the prerequisites to use Form GST ITC-04?

A taxpayer should use:

• Windows 7 and above.
• Internet Explorer 10+.
• Microsoft Excel 2007 and above.

Is the ITC-04 offline tool mobile compatible? No, it can be used on desktops and laptops. Q4 What are the pre-conditions to file Form GST ITC-04?

• The Principal should be a registered person.
• The principal has issued a challan to send input or capital goods to the job worker or has received back inputs/capital goods sent or sent out to another job worker or supplies from premises of one job worker to the customer directly in a specified tax period.

What is the due date to file Form GST ITC-04?

It should be filed within the 25th day of the month succeeding the quarter in which the transaction has taken place.

Which nature of transactions need to be reported in Form GST ITC-04?

• If the manufacturer sends goods to a job worker.
• If the job worker sends back the goods to the manufacturer.
• If the job worker sends the goods to another job worker directly from his place of business.
• If supplies are made from the premises of the job worker to the customer directly.