Offline Submission Process for GST ITC-04 Declaration

Manufacturers or principals registered under GST must submit a declaration in Form GST ITC-04 when involved in job work. This declaration can be filed through either online or offline methods. The GST ITC-04 Offline utility is an Excel-based application that assists taxpayers in preparing their quarterly ITC-04 declarations offline. It allows them to report details concerning goods and capital goods dispatched to and received from job workers.

Steps to Download and Open the ITC-04 Offline Tool

1. Access the GST portal.
2. Go to Downloads, then Offline Tools, and select "ITC04 Offline Tool".
3. Choose a location to save the downloaded file. Once the download finishes, unzip the archive and extract the ITC_04_Offline file. Right-click this file to open it and then select "Enable Content".

The Excel utility is structured with six distinct worksheets:

• Instruction sheet: Provides "Introduction" and "Help" guidelines.
• Home: Used for updating essential information like GSTIN and the return filing period. It includes "Import data from file" and "Generate JSON to upload" buttons.
• Table 4: For recording details of inputs or capital goods sent for job work.
• Table 5A: For detailing inputs or capital goods returned from the job worker to whom they were originally sent, including any losses or waste.
• Table 5B: For recording inputs or capital goods received back from a job worker different from the original recipient, along with losses and waste.
• Table 5C: For entering details of inputs or capital goods sent to a job worker and subsequently supplied directly from the job worker's premises, including losses and waste.

How to Populate Table-wise Details in the Worksheet

1. On the Home sheet tab of the Excel utility, enter the manufacturer's GSTIN. Indicate whether the manufacturer operates as an SEZ unit or developer by selecting "Yes/No". Choose the relevant financial year and return filing period from the Tax Period drop-down menu.
   • Open Downloaded ITC-04 JSON/Error File: This feature allows users to import data or error files (in .json format) obtained from the GST Portal into the Offline tool for revisions. The import process automatically populates the details within the tool.
   • Generate JSON File to Upload: This function creates a data file (in .json format) that incorporates all details and modifications made in the Offline tool. This JSON file can then be uploaded to the GST Portal after logging in.
2. Navigate to the Table 4 tab. Provide comprehensive details regarding inputs or capital goods sent for job work. This includes the job worker's GSTIN, challan number and date, goods description, quantity, taxable value, supplier's type, tax rate, and cess. Select the job worker's type, unique quantity code (UQC), and goods type from the provided drop-down lists.
3. After entering all required information, click the "Validate sheet" button.
   • If validation is successful, an "Sheet successfully validated. No error(s) found" message will appear in the error column.
   • If validation fails, a pop-up will indicate "The errors are highlighted in red". Error messages will appear in comment boxes for each incorrect cell, guiding the user to make corrections. Click "OK" to proceed.
4. Once all errors are corrected, click "Validate Sheet" again. If no errors remain, the message "Sheet successfully validated. No error(s) found" will be displayed.
5. Proceed to Table 5A. Input details for inputs or capital goods returned from the original job worker, including any losses or waste. This involves the GSTIN, the original challan number and date issued by the principal, the challan number and date issued by the job worker, the nature of job work performed, goods description, and quantities of goods, losses, and waste. Select the state and unique quantity code (UQC) for goods, losses, and waste from the drop-down lists.
6. After updating all details, click the "Validate Sheet" button. Correct any reported errors as described previously.
7. Go to Table 5B. Enter details for inputs or capital goods received back from a job worker different from the one to whom they were initially dispatched, along with any losses or waste. This includes the GSTIN, the principal's original challan number and date, the job worker's challan number and date, the nature of job work, goods description, and quantities of goods, losses, and waste. Select the state and unique quantity code (UQC) for goods, losses, and waste from the drop-down lists.
8. After completing all updates, click the "Validate Sheet" button. Rectify any errors as previously outlined.
9. Move to Table 5C. Input information for inputs or capital goods sent to a job worker and subsequently supplied directly from their premises, encompassing losses and waste. This data includes the GSTIN, the principal's original challan number and date, the principal's invoice number and date, the nature of job work, goods description, and quantities of goods, losses, and waste. Choose the state and unique quantity code (UQC) for goods, losses, and waste from the drop-down lists.
10. Once all details are updated, click the "Validate Sheet" button. Address any errors in the manner described earlier.

How to Generate the JSON File for Upload

1. Following successful validation, return to the home sheet tab and click "Generate JSON file to upload".
2. A success message will confirm "Export completed. Please save the output JSON file". Click "OK".
3. Choose a folder to save the file. Provide a file name and click "Save" to store the generated JSON file for subsequent upload.

How to Upload the Generated ITC-04 JSON File

1. Visit the GST portal.
2. Navigate through Services > Returns > ITC Forms.
3. On the GST ITC Forms page, locate the GST ITC-04 tile and click the "Prepare offline" button.
4. Select the financial year and the relevant return filing period. Click "Search".
5. In the "Upload" tab of the Offline Upload and Download for ITC-04 page, click "Choose file". Browse to select the generated JSON file and click "Open".
6. The JSON file will undergo validation upon upload. If validation is successful, a summary of all details will be displayed. If errors occur, they will be reported on the GST portal. Users can click "Back to ITC forms" to return or "Proceed to file ITC-04" to continue with the filing process.

How to Download an Error JSON File (If Any)

The Error Report will only include entries that failed validation checks on the GST Portal. Entries that passed validation can be viewed online.

1. Click the "Generate error report" link to initiate the report generation.
2. Once the report is ready, click the "Download error report" link to retrieve the file.
3. Unzip the downloaded folder and extract the JSON file.
4. Open the ITC-04 offline utility, navigate to the home tab, and click the "Open downloaded ITC-04 JSON/Error" button.
5. Correct the errors as indicated within the sheet.