The Income Tax Department lets taxpayers file their ITRs both online and offline. Taxpayers opting for the offline mode to file their Income Tax Returns need to use the ITR Utility or offline Utility for ITRs. The ITR Utility for Income Tax filing is updated by the Income Tax Department every year. The latest version of ITR Utility is Java-based and comes with several features for the convenience of the taxpayers. Using the utilities, taxpayers can file ITRs by uploading the utility-generated JSON after logging in to the e-Filing portal or directly through the offline utility. Read on to find out more about offline ITR Utility including its key features, advantages, how to use it for offline ITR filing and more.
Pre-requisites for Using the Offline ITR Utility
Some key requirements that you must meet before you can use the offline Utility include:
- You must be registered on the e-Filing portal
- You must have a valid user id and password for filing your tax return using the offline Utility
- You should have downloaded offline utility for ITR-1 to ITR-4, or ITR-5 to ITR-7
Features of Java-Based ITR Utility Software
Some key features of the updated Java-based ITR Utility software are as follows:
- New: This lets you open a new ITR Form
- Open:This option lets you import a successfully generated earlier XML file of a particular assessment year by allowing you to choose the path and import the file
- Save:This lets you save the completed XML file onto a desired location on your computer
- Save draft:This lets you save a completed XML draft/file. However, the files saved using this option can only be uploaded online
- Prefill:This feature can be used to fetch pre-filled data like the user’s details including his name, address, etc. That is, instead of filling in details every time the user files the ITR, he can login to the Income Tax Department website through the utility and have his details fetched. However, for this the user must be connected to the internet.
- Recalculate:This option recalculates the tax payable as per the income tax slab rates
- Previous/next: This lets you navigate within the utility to different tabs
- Help:This offers information on short keys, settings, instructions and FAQs
- Submit:This button uploads the ITR from the ITR utility directly onto the income tax website. At the time of submission, the user has to provide login details for the income tax website. After these are successfully approved, the ITR will be submitted online and the ITR-V will be generated.

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Step-by-Step Guide to File ITR Using Offline ITR Utility
Given below are the steps to file ITR using offline utility:
- Visit the Income Tax e-filing website and click on “Downloads”.
Alternatively, you can download the offline utility by logging in to the e-Filing portal and clicking on e-File > Income Tax Returns > File Income Tax Return > Select the current AY and Mode of Filing (Offline). After this, click on “Download” under the Offline Utility option.
- Click on “Income Tax Returns”, select AY 2022-23 and click on “Common Offline Utility (ITR-1 to ITR-4)”/respective ITR Utility that you wish to file. JSON utility will get downloaded on your device.
- Unzip the utility and open the downloaded JSON Utility
- Click on “File returns”. You may import the prefilled JSON data or import the saved JSON draft
- Enter your PAN and the AY 2022-23 and then click on “Proceed”
- Click on “File Return”, select the Applicable Status (Individual/HUF/Others) and click on “Continue”
- Select the required ITR and proceed with the ITR
- Click on “Get Started with Filing of the Return”, fill in the required data and confirm for each page
- Download the JSON for uploading
- Now go to “e-File”, choose “Income Tax Return” and click on “File Income Tax Return”
- Choose the assessment year, the filing mode as “Offline (Using HTML Utility)” and click on “Continue”
- Browse and attach the generated JSON Utility

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FAQs
Q1. What is the last date to file an ITR using offline ITR Utility?
Ans. The last date to file ITR using offline ITR Utility is 31st July every year.
Q2. Do I have to pay any charges to file ITR using offline Utility?
Ans. No, you are not required to pay any charges to file an ITR using offline Utility.
Q3. Is Aadhaar mandatory for filing an ITR using the offline Utility?
Ans. Yes, it is mandatory to provide your Aadhaar card details while filing your ITR.
Q4. How do taxpayers benefit from the latest version of Java-Based ITR Utility software?
Ans. The latest version of Java-Based ITR Utility software has improved and updated features that have made ITR filing simpler and hassle-free. It allows users to directly upload the ITR, whereas, the earlier excel version required users to create an XML file using the Utility and then upload this XML file onto the website.
Q5. What is JSON?
Ans. JSON is a file format used when you download or import pre-filled return data into the offline utility. It is also used when generating your prepared ITR in the offline Utility.