No fewer than 17 persons, including nine policemen, were killed in the robbery operation carried out on April 5, 2018.
The robbery has been condemned by all Nigerians.
Banks in the town were only reopened last year after over one year closure following incessant attacks by armed robbers.
In the footage, a woman and her child were seen leaving what looked like the ATM house of a bank when gun-bearing men started shooting sporadically from the major road.
Two men standing by the small house took off immediately they heard the gunshots, while the camera angle did not show what became of the woman and the child she was holding.
After that, three armed men were seen going around seemingly coordinating what next to do.
Smoke, which appeared to come from explosives were also seen after a banging noise.
Another explosive was later thrown into what seems like the small building housing the ATM.
Then the men went inside and came out.
The CCTV footage could however not be independently confirmed as being that of the Offa robbery incident as at press time.