faqs and user manual – form gst itc 04 offline...
TRANSCRIPT
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 1 of 26
FAQs and User Manual – FORM GST ITC 04 Offline Tool
Goods and Services Tax Network
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 2 of 26
Table of Contents
1. FAQs on FORM GST ITC-04 Offline Utility ................................................................ 3
2. FORM GST ITC 04 Offline Utility: An Overview ......................................................... 6
3. Downloading the FORM GST ITC 04 Offline Utility .................................................... 7
4. Installation of the FORM GST ITC 04 Offline Tool ..................................................... 8
5. Prepare FORM GST ITC 04 Return ........................................................................... 9
1. Enter details in the Mfg_to_JW and JW_to_Mfg worksheet of FORM GST ITC 04 Offline
Tool .................................................................................................... 9
2. Generate JSON file using ‘Generate File to Upload’ button ....................................... 21
3. Upload the generated JSON on GST Portal .............................................................. 24
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 3 of 26
1. FAQs on FORM GST ITC-04 Offline Utility
1. What are the features of FORM GST ITC-04 Offline Utility?
The Key Features of FORM GST ITC-04 Offline Utility are:
The ITC-04 details can be prepared offline with no connection to Internet.
Most of the data entry and business validations are in-built in the offline tool reducing errors upon
upload of file on the GST Portal.
2. How can I download and open the FORM GST ITC-04 Offline Utility in my system from the GST
Portal?
1. Login to the GST Portal www.gst.gov.in .
2. Go to Downloads > Offline tools > ITC04 Offline Tool button 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 ‘Read me text’ file and help instructions on excel sheet.
3. What are the basic system requirements/ configurations required to use FORM GST ITC- 04
Offline Utility?
The offline functions works best on Windows 7 and above, with Internet explorer 10+ and MSEXCEL 2007
and above. Detailed system required are available at (https://www.gst.gov.in/download/returns ).
4. How do I open or launch the FORM GST ITC-04 Offline Utility?
One can launch the FORM GST ITC-04 Offline Utility by double clicking the downloaded ITC_04_Offline
sheet.
5. Where can I find the detailed user manual of the FORM GST ITC-04 Offline Utility?
The detailed user manual can be downloaded along with the FORM GST ITC-04 Offline Utility as a read
me text document and help instructions on excel sheet.
6. Is Offline tool mobile compatible?
As of now ITC 04 Offline tool cannot be used on mobile. Currently, ITC 04 Offline tool can only be used on
desktops.
7. Who needs to file Form GST ITC-04?
A registered person (Principal) is required to file a declaration in ‘Form GST ITC-04’ every quarter, within the prescribed time, if the Principal is sending any inputs or capital goods to a job worker and receives it back or sends it out to another job worker or supplies from premises of job worker to customer directly.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 4 of 26
8. What is the pre-condition to file Form GST ITC-04?
1. Principal is a registered person.
2. Principal has issued challan to send input or capital goods to job worker or has received back inputs/ capital goods sent in any of the previous tax periods or sent out to another job worker or supplies from premises of one job worker to customer directly in a specified tax period.
9. By when do a registered person needs to file GST ITC-04?
Registered person needs to file ‘Form GST ITC-04’ within 25th day of the month succeeding the quarter in
which transaction has taken place (principal has issued challan to send inputs or capital goods to job worker
or receives it back).
It may be extended by suitable notification by the Commissioner or Board.
10. Is it mandatory to file FORM GST ITC-04 for Principal who is sending any inputs or capital goods
to a job worker?
Yes, it is mandatory to file FORM GST ITC 04 for a registered person (Principal), who is sending any inputs or capital goods to a job worker and receives it back or sends it out to another job worker.
11. What type of details of goods need to be furnished in Form GST ITC-04?
The details about Capital goods and inputs need to be furnished in ITC-04.
(Refer Rule 45 of CGST Rules for details.)
12. What are the possible nature of transactions to be reported in GST ITC-04?
a) If the manufacturer is sending any goods (capital or input) to a Job Worker.
b) Job Worker sends back the goods to the manufacturer.
c) Job Worker sends goods to another Job Worker from the business place of a job worker to whom goods
were sent earlier.
d) Supplies from premises of job worker to customer directly.
13. Is filing NIL return mandatory in case of GST ITC-04?
Filing of NIL return is not mandatory in case of ITC-04.
14. Can I file FORM GST ITC-04 for previous quarter if I have missed filing in previous quarter?
Yes, you can file FORM GST ITC-04 for previous quarter if you have missed filing ITC-04 in previous
quarter.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 5 of 26
15. What is ‘Import data from File’ button for in excel?
Import data from File button is used to import the data file or the error file, downloaded from the online
portal (in. JSON format) and open it in offline tool for modification. This will auto populate the details in the
offline tool basis the data entry sections in this file.
16. What is ‘Generate File to Upload’ button for in excel?
Generate File to Upload button is used to create the data file (in .JSON format) of details and modifications
in offline tool. The data file will be uploaded in the online GST portal for further processing of Form GST
ITC- 04.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 6 of 26
2. FORM GST ITC 04 Offline Utility: An Overview
The ITC 04 Offline utility is provided to taxpayers to file details of goods/capital goods sent to job
worker and received back in every Quarter as per CGST Rules.
To facilitate the furnishing of records in short-time an easy to use excel offline tool has been made
available for preparation of ITC-04 statement in download section of GST portal. All the details can be
added in offline mode and later uploaded on GST portal to furnish the ITC-04 for the Return Period.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 7 of 26
3. Downloading the FORM GST ITC 04 Offline Utility
Downloading the FORM GST ITC 04 Offline Utility is a one-time activity, however, it may require an
update in future if the Tool is updated at the GST Portal. Please check the version of the offline utility
used by you with the one available for download on the GST Portal at regular intervals.
To download and install the FORM GST ITC-04 Offline Utility to prepare the FORM GST ITC-04 return
offline, perform the following steps:
You can download the FORM GST ITC 04 Offline Utility from the Portal without login to the
GST Portal.
1. Access the https://www.gst.gov.in/ URL.
2. The GST Home page is displayed. Click the Downloads > Offline tools > ITC04 Offline Tool.
The download of the FORM GST ITC-04 Offline Tool usually takes 2-3 minutes to download depending on the Internet speed.
3. Browse and select the location where you want to save the downloaded files.
In some machines, depending on your browser settings, the files are downloaded in the
folder Downloads on your machine.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 8 of 26
4. Installation of the FORM GST ITC 04 Offline Tool Once the download of the FORM GST ITC 04 Offline Tool is complete, you need to unzip these downloaded files on your machine. 1. Unzip the downloaded files and extract the files from the downloaded zip folder ITC_04_Offline.zip. Zip
folder consists of the ITC_04_Offline file as shown in the screenshot below.
2. Double click the ITC_04_Offline_v2.0 file. 3. Click the Enable Content button in the excel sheet.
This Excel workbook template has 4 worksheets: 1. Instruction_sheet - Contains introduction and help instructions 2. Home -
Import data from file: Import and edit existing JSON file
Generate file to upload: Generate JSON file from the data entered in Sheet 3 & 4 3. Mfg_to_JW - Enter details of inputs /capital goods sent for job-work. 4. JW_to_Mfg - Enter details of inputs/ capital goods received back from job worker or enter details of inputs/capital goods sent out from job workers premises.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 9 of 26
5. Prepare FORM GST ITC 04 Return
Let us take an example where you need to prepare the FORM GST ITC 04 return for the Quarter
July-Sep and year as 2017 on the GST Portal using the FORM GST ITC 04 Offline Tool. To
prepare the FORM GST ITC 04 Return, you need to perform the following steps:
1. Enter details in the Mfg_to_JW and JW_to_Mfg worksheet of FORM GST ITC 04 Offline Tool.
2. Generate JSON file using ‘Generate File to Upload’ button
3. Upload the generated JSON on GST Portal. Preview the details uploaded and File return on
the GST portal.
Note: There is no Offset/Submit button in the application there in the application. FORM GST ITC
04 details uploaded on the portal can be filed directly.
1. Enter details in the Mfg_to_JW and JW_to_Mfg worksheet of FORM GST ITC 04 Offline Tool
Please ensure that you download the latest version of FORM GST ITC 04 Offline Tool
from the GST portal. https://www.gst.gov.in/download/returns
2. Launch the FORM GST ITC 04 Excel based Offline Tool and navigate to worksheet Home.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 10 of 26
3. In the GSTIN of Manufacturer field, enter the GSTIN.
4. Select Yes/No from SEZ Unit/Developer from drop-down list.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 11 of 26
5. Select the applicable Return Year from the Return Year drop-down list.
6. Select the applicable Return Filing Quarter drop-down list.
7. Navigate to worksheet Mfg_to_JW.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 12 of 26
8. Enter details of inputs/ capital goods sent for job-work.
You can select the State (in case of unregistered JW), Unique Quantity Code (UQC), Types
of Goods, Tax rates from the drop-down list.
Note: The ITC04 Offline tool allows taxpayer to enter multiple line items for a single challan.
For same challan number multiple combinations of the following combination is allowed to
be repeated
UQC
Type of Goods
Rate
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 13 of 26
9. Once all details are entered, click the Validate Sheet button to validate the Mfg_to_JW
worksheet.
In case of successful validation:
10. The error column shows This row is validated.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 14 of 26
In case of unsuccessful validation:
8. A pop-up message is displayed that Errors are shown with red colored cells. Click the OK
button.
a. In case of validation failure; check for Errors column that have failed validation and
correct errors with red colored cells.
To view the comments for fields with errors, you can click the Review tab > Show
All Comments link.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 15 of 26
9. Once all errors are rectified, click the Validate Sheet button to validate the Mfg_to_JW
worksheet.
10. The error column shows This row is validated.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 16 of 26
11. Navigate to worksheet JW_to_Mfg.
You can also click the Next button to navigate to worksheet JW_to_Mfg.
12. Enter details of inputs/capital goods received back from job worker or enter details of
inputs/capital goods sent out from job workers premises.
You can select the State (in case of unregistered JW), Nature of Transaction, Unique
Quantity Code (UQC) from the drop-down list.
In case goods are sent to another Job Worker, enter the challan details as shown in the
screenshot below:
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 17 of 26
In case goods are sent from Job Worker premises, enter the invoice details as shown in the
screenshot below:
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 18 of 26
13. Once all details are entered, click the Validate Sheet button to validate the JW_to_Mfg
worksheet.
In case of successful validation:
14. The error column shows This row is validated.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 19 of 26
In case of unsuccessful validation:
15. A pop-up message is displayed that Errors are shown with red colored cells. Click the OK
button.
b. In case of validation failure; check for Errors column that have failed validation and
correct errors with red colored cells.
To view the comments for fields with errors, you can click the Review tab > Show
All Comments link.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 20 of 26
16. Once all errors are rectified, click the Validate Sheet button to validate the Mfg_to_JW
worksheet.
17. The error column shows This row is validated.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 21 of 26
2. Generate JSON file using ‘Generate File to Upload’ button
1. Upon successful validation; navigate to worksheet Home.
You can also click the Next button to navigate to worksheet Home.
2. Click the Generate JSON File to Upload button to generate JSON for upload on GST
Portal.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 22 of 26
3. A message is displayed that processing may take some time. Click the OK button.
4. A confirmation message is displayed that export of JSON file has been completed. Click the
OK button.
JSON would be generated only if the worksheet has been successfully validated.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 23 of 26
5. Navigate to the folder where you want to save the JSON file. Enter the file name and click
the SAVE button.
Notice the JSON file created.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 24 of 26
3. Upload the generated JSON on GST Portal
1. Access the https://gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Returns > ITC Forms command.
3. The GST ITC Forms page is displayed.
4. In the GST ITC-04 tile, click the PREPARE OFFLINE button.
5. Select the Financial year and Return Filing Period from the drop-down list. Click the
SEARCH button.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 25 of 26
6. The Offline Upload for FORM GST ITC 04 page is displayed. Click the Choose File
button.
7. Browse and navigate the JSON file to be uploaded from your computer. Click the Open
button.
8. The uploaded JSON file would be validated and processed. Upon success validation and
processing the details entered would be populated as a summary.
In case of validation failure upon processing; errors if any would be shown on the GST
Portal.
FORM GST ITC 04 Offline Tool (Last Updated on: 02/19/2018)
Designed and Developed by GSTN Page 26 of 26
Please note it is possible to upload JSON multiple times on GST portal till
submission. However, earlier uploaded data would be overwritten. Preview would
reflect only the last data uploaded.
Post successful upload of data on GST Portal, you can preview the form and file
FORM GST ITC 04 return.