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Preparing ITC-04 Using Offline Utility

The GST law generally allows a registered person (principal) to send inputs and capital goods to the job-worker without the payment of GST as long as the inputs are returned within 1 year and the capital goods are returned within 3 years. In such a case, the principal will have to file a declaration in Form GST ITC-04. We will go through the process of filing the same using the offline utility.

Overview Of Details That Can Be Furnished Using The Offline Utility

It is necessary to note that the filing of Form GST ITC-04 can only be done online. However, Tables 4, 5A, 5B and 5C can be filled using the offline utility. A summary of these tables is provided as follows:

  • Table 4: Details of inputs or capital goods sent for job work
  • Table 5A: Details of inputs or capital goods received back from the job worker to whom such goods were sent for job work. The losses and wastes should be accounted for as well.
  • Table 5B: Details of inputs or capital goods received back from job worker other than the job worker to whom the goods were initially sent for job work. The losses and wastes should be accounted for as well.
  • Table 5C: Details of inputs or capital goods sent to the job worker and subsequently applied from the premises of the job worker The losses and wastes should be accounted for as well.

Steps To Download The Offline Utility For Filing Of Form GST ITC-04

Step 1: Visit the GST common portal.

Step 2: Navigate to Downloads > Offline Tools > ITC-04 Offline Tool

Step 3: Read the instructions and the system requirements carefully and click on the ‘Download’ hyperlink.

Step 4: Click on ‘Proceed’ when the confirmation message appears.

Extract the downloaded file in the desired location.

Steps To Fill Up The Utility And Correct Errors

Step 1: Open the workbook and click on ‘Enable Editing’ followed by ‘Enable Content’, if prompted.

Step 2:

  • Navigate to the ‘Home’ tab and fill in the GSTIN in the ‘GSTIN of Manufacturer’ field.
  • In the SEZ Unit/Developer drop-down list, select ‘Yes’ if you are an SEZ Unit/Developer, otherwise, select ‘No’.
  • Select the applicable ‘Financial Year’ and ‘Return Period’ from the respective drop-down lists.

Step 3: Fill up tables 4, 5A, 5B and 5C. Ensure that you click on the ‘Validate’ button after filling in the necessary details in each sheet.

In case of unsuccessful validation:

  • Click on ‘Ok’ when the error message is displayed.
  • Move the cursor to the highlighted cells and read the comment box to find out what the error is.
  • Navigate to Review > Show all comments as an alternative to find the errors.

Make the necessary corrections and click on the ‘Validate’ button to ensure that all the errors have been corrected.

In case of successful validation, a dialogue box appears ‘Sheet successfully validated. No error(s) found.’ Click on ‘Ok’.

Step 4: After all the data is entered, go to the ‘Home’ tab and click on the ‘Generate JSON file to upload’ button. The JSON file will be generated. Click on ‘Ok’ when the success message is displayed. In the ‘Save As’ pop-up window, browse to the location you want to save the file in and click on the ‘Save’ button.

Steps To Upload The Generated JSON File

Step 1: Visit the GST common portal. Login using valid credentials.

Step 2: Navigate to Services > Returns > ITC Forms. The GST ITC Forms page will be displayed. Click on the ‘Prepare Offline’ button in the ITC-04 tile.

Step 3: Select the appropriate Financial Year and Return Filing Period and click on the ‘Search’ button.

Step 4: The Offline Upload and Download for ITC 04 page is displayed. Click on the ‘Choose File’ button in the upload section.

Step 5: Navigate to the location where the JSON file is stored and click on the ‘Open’ button.

A green confirmation message will be displayed in case of successful upload. The Upload History section will show the status of the upload.

In case of unsuccessful upload, or some error in data uploaded, the Upload History section will show the status of JSON file as ‘Error Occurred’ or ‘Processed with Error’. The same needs to be rectified and re-uploaded. A link to generate the error report will be made available.

Steps To Correct Errors In JSON File

Step 1: In case the status of the JSON file is shown as ‘Processed with Error’ as mentioned above, download the error report from the ‘Generate error report’ link.

Step 2: A confirmation message will be displayed, acknowledging the request for error report generation. Once the error report is generated, the same can be downloaded by clicking on the ‘Download error report’ link as displayed in the Error Report column.

Step 3: The error JSON file will be downloaded. Unzip the file to the desired location.

Step 4: Open the ITC-04 offline utility and click on the ‘Open Downloaded ITC-04 JSON/Error File’ button on the ‘Home’ tab.

Step 5: Navigate to the location of the saved error JSON file and click on ‘Open’. Click on ‘Ok’ after the success message is displayed.

Step 6: Go through each sheet and correct the errors that are mentioned in the GST Portal Validation Error(s) column. Click on the ‘Validate Sheet’ button after making the required corrections.

Step 7: Go the ‘Home’ tab and follow the steps mentioned earlier to generate and upload the JSON file.

Steps To File Form GST ITC-04

Step 1: Navigate to the GST ITC Forms page, as mentioned earlier. Click on the ‘Prepare Online’ button in the GST-04 tile.

Step 2: Select the appropriate Financial Year and Return Filing Period and click on the ‘Search’ button.

Step 3: The uploaded details will be visible and can be edited if necessary. Click on the ‘File Return’ button.

Step 4: Select the verification checkbox and choose the authorised signatory from the drop-down list. Click on the ‘File with DSC’ or ‘File with EVC’ button.

Upon successful filing, the ARN will be generated, and the status will change to ‘Filed’.

GST Compliance

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