GST Compliance – ITC-01 Offline Utility

Filing FORM GST ITC-01 using the Offline Utility

Edition: September 2025
Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required.

✍️ Preface

FORM GST ITC-01 is a declaration filed by a registered taxpayer becoming eligible to claim Input Tax Credit (ITC) under Section 18(1) of the CGST Act, 2017. It covers ITC on inputs in stock, inputs in semi-finished/finished goods, and capital goods held on the day immediately preceding:

• Grant of registration,

• Becoming liable to pay tax,

• Opting out of composition scheme, or

• Supplies becoming taxable.

To simplify the filing process, GSTN provides the ITC-01 Offline Utility, which allows taxpayers to prepare, validate, and generate JSON files offline before uploading them to the GST Portal.

📑 Table of Contents

1. The Law Governing ITC-01

2. Purpose of the Offline Utility

3. System Requirements

4. Step-by-Step Filing Process (How Do I)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing ITC-01

• Section 18(1), CGST Act, 2017 – Eligibility to claim ITC in special circumstances.

• Rule 40, CGST Rules, 2017 – Prescribes FORM GST ITC-01.

• Timeline: Within 30 days of becoming eligible (extendable by Commissioner).

• Frequency:

  • Sec. 18(1)(a)/(b) – once in lifetime.

  • Sec. 18(1)(c) – once per financial year.

  • Sec. 18(1)(d) – once per month.

📝 2. Purpose of the Offline Utility

• To facilitate filing of FORM GST ITC-01 declarations offline.

• Built-in business validations minimize portal errors.

• Supports sections 18(1)(a) to (d).

• Allows correction of errors via Error JSON re-upload.

💻 3. System Requirements

• OS: Windows 7 & above.

• Software: MS Excel 2007+ or equivalent.

• Disk Space: 200 MB free.

• Internet: Required only for JSON upload/download.

• Not Mobile Compatible.

🛠️ 4. How Do I – Stepwise Filing Process

Step 1: Download Tool

• From www.gst.gov.in → Downloads → Offline Tools → ITC-01 Offline Tool.

Step 2: Install & Open Tool

• Unzip → open Excel file → Enable Editing & Content.

• Worksheets available: Help Instructions, Import_Export_File, Sec_18_1_A/B/C/D.

Step 3: Enter Data

• In Import_Export_File, select claim section (18(1)(a–d)).

• Enter GSTIN, SEZ Unit/Developer (Y/N), registration date.

• Enter invoice/stock details in Sec_18_1_A/B/C/D sheet.

Step 4: Validate Sheet

• Click Validate Sheet → red highlights show errors.

• Correct & re-validate until “Row validated” message appears.

Step 5: Generate JSON File

• Import_Export_File → Generate File to Upload.

• Save JSON locally.

Step 6: Upload JSON on Portal

• Portal → Services > Returns > ITC Forms → ITC-01 tile → Prepare Offline → Upload JSON.

• Successful upload shows data summary.

Step 7: Error Handling

• If “Processed with Error”: download Error JSON → open in tool → correct → regenerate → re-upload.

Step 8: Submit & File

• Preview data on portal → Submit & File with DSC/EVC.

• ARN generated; acknowledgement downloadable.

❓ 5. FAQs (with Basis)

Q1. Who can file ITC-01?
Registered taxpayers eligible under Sec. 18(1). (Sec. 18, CGST Act)

Q2. Timeline for filing ITC-01?
Within 30 days of eligibility (extendable). (Rule 40)

Q3. Is ITC-01 a return?
No, it is a declaration. (Sec. 18)

Q4. How many times can ITC-01 be filed?
Once under (a)/(b), once per FY under (c), once per month under (d). (Manual)

Q5. What goods are eligible?
Inputs in stock, semi-finished/finished goods, and capital goods. (Sec. 18)

Q6. Is tool mobile compatible?
No, desktop only. (FAQ 9)

Q7. What is Generate JSON button for?
To create upload file. (FAQ 10)

Q8. What if errors in upload?
Error JSON generated → re-upload after correction. (FAQ 11)

Q9. Can JSON be uploaded multiple times?
Yes, new invoices added, earlier ones updated. (Manual)

Q10. What validations are done offline?
GSTIN, invoice details, mandatory fields. (Manual)

Q11. What if GSTIN wrong?
Portal rejects in Error JSON. (Manual)

Q12. What happens after JSON upload?
Data preview available on portal. (Manual)

Q13. Can Nil ITC-01 be filed offline?
No. Nil statement must be filed directly online. (FAQ)

Q14. Can cut-paste be used?
No, only copy-paste. (Do’s & Don’ts)

Q15. Is ARN generated?
Yes, upon final submission. (Manual)

✅ 6. Compliance Checklist (Fillable Format)