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. Access 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 ITC04
The offline functions work best on Windows 7 and above, with Internet explorer 10+ and
MSEXCEL 2007 and above. Detailed system required are available at
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
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
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
Yes, you can file FORM GST ITC-04 for previous quarter if you have missed filing ITC-04 in
15. What is ‘Open Downloaded ITC-04 JSON/Error 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 JSON 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 of goods details done in offline tool. The data file will be uploaded in the online
GST portal for further processing of Form GST ITC- 04.