GST ITC 03 using Offline Utility
1. FAQs on FORM GST ITC-03 Offline Utility
1. What are the features of FORM GST ITC-03 Offline Utility?
The Key Features of FORM GST ITC-03 Offline Utility are:
The ITC-03 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 to GST Portal.
2. How can I download and open the FORM GST ITC-03 Offline Utility in my system from the GST
1. Access the GST Portal www.gst.gov.in .
2. Go to Downloads > Offline tools > FORM GST ITC-03 Offline Tool button and click on it.
3. Unzip the downloaded Zip file which contain ITC_03_Offline.xls excel sheet
4. Open the ITC_03_Offline_Utility.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-03 Offline Utility?
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 (https://www.gst.gov.in/download/returns ).
4. How do I open or launch the FORM GST ITC-03 Offline Utility?
One can launch the FORM GST ITC-03 Offline Utility by double clicking the downloaded
ITC_03_Offline_Utility Excel sheet.
5. Where can I find the detailed user manual of the FORM GST ITC 03 Offline Utility?
The detailed user manual can be downloaded along with the FORM GST ITC-03 Offline Utility as a read me text document and help instructions on excel sheet.
6. Is Offline tool mobile compatible?
As of now ITC 03 Offline tool cannot be used on mobile. Currently, ITC 03 Offline tool can only be used on desktops.
7. Who needs to file GST ITC-03?
Form GST ITC-03 is to be filed by taxpayer who has availed input tax credit (ITC) and
Who opts for composition scheme or
Where goods or services or both supplied by him become wholly exempted
8. What is GST ITC-03?
GST ITC-03 is a Form to be filed to pay an amount through the common portal, by way of debit in the electronic credit ledger or electronic cash ledger equivalent to credit availed in respect of:
Inputs held in stock, and
Inputs contained in semi-finished goods or finished goods held in stock, and
Capital goods held in stock
by taxpayer who opts for composition scheme or where goods or services or both become wholly exempted.
9. What is to be filed in GST ITC-03?
Details of stock, on the day immediately preceding the date of exercising the option or as the case may be, the date of such exemption, of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is availed and same needs to be reversed or paid if utilized, under section 18(4)
10. What are the preconditions for filing GST ITC-03?
Taxpayer has filed intimation in Form GST CMP-02 to opt for composition scheme or
Government has issued notification regarding exempting any supplies of goods or services or both supplied by taxpayer have become wholly exempted.
Taxpayer has availed ITC in respect of input held in stock and input contained in semi-finished goods or finished goods held in stock and on capital goods held in stock.
11. If I have opted to pay tax under composition, by when do I need to file GST ITC-03?
In case an intimation in Form GST CMP-02 has been filed on or before 31st March, 2018, taxpayer shall furnish GST ITC-03 within a period of 180 (one hundred eighty) days from the day on which he commences to pay tax under composition.
In case an intimation in Form GST CMP-02 is filed after 31st March, 2018, taxpayer shall furnish GST ITC-03 within a period of 60 (sixty) days from the commencement of the financial year for which the option to pay tax under composition is exercised.
12. Do I need to file GST ITC-03 only for the GSTIN for which I have filed intimation to opt for paying tax under Section 10?
Any intimation filed to pay tax under Section 10 in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. Thus form GST ITC-03 needs to be filed for all GSTINs on same PAN.
13. From where can I file GST ITC-03?
Login with valid credentials to the GST Portal and click the Services > Returns > ITC FORMS >
ITC03 command to file GST ITC-03.
14. What details are required to be furnished in GST ITC-03?
Details of quantity and value of all stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods has to be furnished where invoices are available and where invoices are not available separately.
15. What is the value to be adopted for filling details where invoices are not available?
Where the invoices for determining the value are not available, the registered person shall estimate the amount based on the prevailing market price of the goods on the effective date of the occurrence of any of the events which have necessitated the filing of Form GST ITC-03. These details furnished shall be duly certified by a practicing chartered accountant or cost accountant. Such Certificate has to be uploaded with the Form GST ITC-03 before filing the Form.
17. What is the action to be taken after the Form GST ITC-03 is saved?
Once Saved, the option of Offset liability in Table 6 will be available to the taxpayer. Tax payer will click the ‘OFFSET LIABILITY’ button through which the system will check the total liability being paid off with the balance available in the respective Electronic Cash Ledger or Electronic Credit Ledger.
18. What is ‘Open Downloaded ITC-03 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.
19. 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 in offline tool. The data file will be uploaded in the online GST portal for further processing of Form GST ITC-03.
2. FORM GST ITC-03 Offline Utility: An Overview
The ITC-03 Offline utility is provided to taxpayers who has availed input tax credit (ITC) and have opted for composition scheme or Where goods or services or both supplied by him become wholly exempted.
To facilitate the furnishing of records in short-time an easy to use excel offline tool has been made available for preparation of ITC-03 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-03 for the Return Period.
3. Downloading the FORM GST ITC-03 Offline Utility
Downloading the FORM GST ITC-03 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-03 Offline Utility to prepare the FORM GST ITC-03 return offline, perform the following steps:
You can download the FORM GST ITC-03 Offline Utility from the Portal without login to the
1. Access the https://www.gst.gov.in/ URL.
2. The GST Home page is displayed. Click the Downloads > Offline tools > ITC03 Offline Tool
3. ITC03 Downloads page is opened. Click Download.
4. The ITC03 Offline Tool is downloaded in Downloads folder.
The download of the ITC03 Offline Tool usually takes 2-3 minutes to download depending
on the Internet speed.
5. Before you Unzip and open the ITC03 offline tool, ensure that file is not corrupted
To test if the file is corrupted or not, Match one of the values provided in your downloaded file with
the ones mentioned under Downloads of ICT03. If there is an exact match, then your file is not
corrupted. Else, download again.
To find the values provided in your downloaded file follow steps below:
a. Open Windows PowerShell,
To Start Windows PowerShell, use the Search box on the Start menu, and type PowerShell.
Click Windows PowerShell.
b. Window PowerShell opens.
c. Provide the command in below format and enter. Command: Get-FileHash <> Algorithm <> e.g. Get-FileHash C:\Users\Test\Downloads\ ITC_03_Offline_v1.0.zip -Algorithm SHA256
d. Compare the Hash value that you have received with the has value provided in
ITC_03_Offline_v1.0 downloads page.
e. If the hash value matches, unzip the downloaded folder.
4. Installation of the FORM GST ITC-03 Offline Tool
Once the download of the FORM GST ITC-03 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_03_Offline_Utility.zip. Zip folder consists of the ITC_03_Offline_Utility file as shown in the
2. Double click the ITC_03_Offline_Utility 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 –
Open Downloaded ITC-03 JSON/Error File: Import and edit existing JSON file
Generate JSON File to Upload: Generate JSON file from the data entered in Sheet
‘Invoice_Available’ & ‘Invoice_Not_Available’.
3. Invoice_Available – Enter details of ITC-03 declaration with Invoices.
4. Invoice_Not_Available – Enter details of ITC-03 declaration without Invoices.
5. Prepare FORM GST ITC-03 Return
Let us take an example where you need to prepare the FORM GST ITC-03 using the FORM GST ITC 03
Offline Tool. To prepare the FORM GST ITC 03 Return, you need to perform the following steps:
1. Enter details in the Available worksheets of FORM GST ITC-03 Offline Tool.
2. Generate JSON file using ‘Generate File to Upload’ button
3. Upload the generated JSON on GST Portal. Preview the details uploaded, submit, offset liability and File return on the GST portal
Download Complete user mannual