About Form GST ITC-04 Offline Utility

Q. 1 What is Form GST ITC-04 Offline Utility?

Ans. 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.

Q. 2 Who needs to file GST ITC-04 Offline Utility?

Ans. A registered person (Principal) is required to file a declaration in ‘Form GST ITC04’ 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.

Q. 3 What are the features of Form GST ITC-04 Offline Utility?

Ans. 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.

Q. 4 Can I file Form ITC-04 using Offline Utility?

Ans. 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.

Q. 5 What details in Form GST ITC-04 can be entered by taxpayer using the Offline Utility?

Ans. 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

Download Form GST ITC-04 Offline Utility

Q. 6 From where can I download and use the Form GST ITC-04 Offline Utility in my system?

Ans. To download and open the Form GST ITC-04 Offline Utility in your system from the GST Portal, perform following steps:

1. Access the GST Portal:gst.gov.in.

2. Go to Downloads > Offline Tools > ITC-04 Offline Tool option and click on it.

3. Unzip the downloaded Zip file which contain ITC_04_Offline.xls excel sheet.

4. Open the ITC_04_Offline.xls excel sheet by double clicking on it.

5. 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.

Q. 7 Do I need to login to GST Portal to download Form GST ITC-04 Offline Utility?

Ans. No. You can download the Form GST ITC-04 Offline Utility under ‘Downloads’ section, without logging in to the GST Portal.

Q. 8 What are the basic system requirements/configurations required to use Form GST ITC-04 Offline Tool?

Ans. The offline functions work best on Windows 7 and above and MS EXCEL 2007 and above.

Q. 9 Is Offline utility mobile compatible?

Ans. As of now, Form GST ITC-04 Offline utility cannot be used on mobile. It can only be used on desktop/laptops.

Q. 10 I am getting error message as “Compilation error in module due to incompatibility with the version, platform or architecture” while opening the offline tool. What to do now?

Ans. 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.

Worksheet Tabs in Form GST ITC-04 Offline Utility

Q. 11 How many worksheet-tabs are there in Form GST ITC-04 Offline Utility?

Ans. There are 6 worksheet-tabs in ITC-04 Offline Utility. These are:

1. Instruction_Sheet

2. Home

3. Table 4

4. Table 5A

5. Table 5B

6. Table 5C

Q. 12 What is the use of “Instruction_Sheet” worksheet-tab?

Ans. The Instruction_Sheetsheet contains Introduction and help instructions for you to read and use them to easily fill data in Form GST ITC-04 Offline Utility.

Q. 13 What is “Home” button?

Ans. On click of ‘Home’, offline utility navigates to the Home sheet.

Q. 14 What is “Validate Sheet” button?

Ans. 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.

Q. 15 What is the use of “Home” worksheet-tab?

Ans. The Home sheet is the main page of the utility. It is used to perform following 4 functions:

1. 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.

2. Generate JSON file, for upload of Form GST ITC-04 return details, prepared offline on GST portal, using Generate JSON File to upload

3. Import and open Error JSON File downloaded from GST portal using Open Downloaded ITC-04 JSON/Error File

Q. 16 What is the use of ‘Table 4’ worksheet-tab?

Ans. The Table 4 sheet is used to perform following 3 functions:

1. Enter details of inputs/capital goods sent for job-work.

2. Validate the entered details using the Validate Sheet

3. Navigate to the Home page by clicking on the Home button or navigate to the next sheet.

Q. 17 What is the use of ‘Table 5A’ worksheet-tab?

Ans. The Table 5A sheet is used to perform following 3 functions:

1. Enter details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes.

2. Validate the entered details using the Validate Sheet

3. Navigate to the Home page by clicking on the Home button or navigate to the next sheet

Q. 18 What is the use of ‘Table 5B’ worksheet-tab?

Ans. The Table 5B sheet is used to perform following 3 functions:

1. 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.

2. Validate the entered details using the Validate Sheet

3. Navigate to the Home page by clicking on the Home button or navigate to the next sheet

Q. 19 What is the use of ‘Table 5C’ worksheet-tab?

Ans. The Table 5C sheet is used to perform following 3 functions:

1. Enter details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes.

2. Validate the entered details using the Validate Sheet

3. Navigate to the Home page by clicking on the Home button or navigate to the next sheet

Entering Details in Offline Utility

Q. 20 How can I prepare details in Offline Utility?

Ans. 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.

Q. 21 Can the offline utility populate name of the taxpayer based on GSTIN in “Home” Sheet?

Ans. 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.

Q. 22 Can I enter negative or decimal amounts in the offline utility?

Ans. You cannot enter any negative values in the offline utility. However, you can enter values upto two decimal point.

Q. 23 Can the offline utility validate all details entered in it?

Ans. 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.

Q. 24 After clicking “Validate Sheet” button, I can see cells highlighted in red and “Sheet Validation” column only shows “Error in row”. How I can know details about the error?

Ans. 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.

Q. 25 When will I be able to validate all details entered in the offline utility?

Ans. 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.

Upload the Generated JSON File

Q. 26 Do I need to login to GST Portal to upload the generated JSON file using Form GST ITC-04 Offline Utility?

Ans. Yes. You must login in to the GST Portal to upload the generated JSON file using Form GST ITC-04 Offline Utility.

Q. 27 I am uploading Form GST ITC-04 JSON File again, after making changes. What will happen to details of the previous upload?

Ans. 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.

Q. 28 Can I generate the JSON file from the offline utility without entering any details in any sheet?

Ans. No. You can’t generate nil JSON file.

Download Error JSON File

Q. 29 What will the error report contain?

Ans. Error Report will contain only those entries that failed validation checks on the GST portal. The successfully-validated entries can be previewed online.

Q. 30 Does the downloaded Error JSON File contain all the entries I have uploaded on the GST Portal?

Ans. No, the downloaded Error JSON File contains only those entries, of that specific table that has failed validation during upload on the GST portal.

Q. 31  I’ve uploaded Form GST ITC-04 JSON File and it was processed without error. Do I need to download the generated file?

Ans. 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.

Q. 32 Is there a list of key Do’s and Don’ts we need to keep in mind while making entries in the utility?

Ans. 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.

You need to empty the sheet(s) before importing any file.

DO NOT SKIP any row.

To Read More https://tutorial.gst.gov.in/downloads/formgstitc04.pdf

****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

November 2020
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30