Composition GSTR-4 offline Utility

Now, Composition Taxpayers can prepare Form GSTR-4 (Annual) for FY 19-20 using the offline utility

The Composition Taxpayers can now prepare the Form GSTR-4 (Annual) using the offline utility for FY19-20.

An EXCEL based offline utility (tool) has been provided on the GST portal for composition taxpayers to prepare their GSTR-4 (Annual) Return.

Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by the taxpayers who have opted for composition scheme during the financial year, or were in Composition scheme for any period, during the said financial year, from 1st April 2019 onwards.

Also Read: Centre Released Rs 1,65,302 Crore as GST Compensation: MoF

Details which can be entered in Offline Tool: Users can enter details in various Tables like Table 3 (a) (Aggregate turnover for previous FY), 4A (Inward supplies from registered suppliers), 4B & 4C (Inward supplies received from a registered/ unregistered supplier on RCM basis), 4D (Import of services) & 6 (only Row 12 to 16: Tax rate wise details of outward supplies during the year (net of advances, credit/debit notes/adjustments)).

Details which are Non-editable in Offline Tool: Details in Table 5 (Summary of self-assessed liability as per FORM GST CMP-08), Table 6 (Row 1 to 11: Tax liability on RCM basis auto-populated from Table 4B, 4C & 4D) & Table 7 (TDS/TCS Credit received) are non-editable.

The Key points to remember while using the offline tool:

  • Click on `Validate` button, to validate data in each worksheet in offline tool, after all details have been filled in that sheet.
  • In case of validation failure of details on uploading JSON file, an error file will be generated with status as `Processed with Error`. This file can be downloaded, open in offline too, corrected and can be uploaded again by creating a JSON file again.
  • Upon upload of this JSON file, these records will get incrementally added to the records uploaded earlier. If there are pre-existing records on the Portal, against same PAN/GSTIN, those details will get replaced/updated.
  • Payment of Taxes can be made only online after logging into the GST Portal.

Form GSTR-4 (Annual Return) Offline utility is an Excel-based tool to facilitate the preparation of annual return creation in Form GSTR-4

How can a Composition Taxpayers prepare FORM GSTR-4 (Annual) using the offline tool?

  1. Download the GSTR-4 (Annual Return) Offline Utility.

    Navigate to Downloads – Offline Tools – GSTR-4 Annual Return Offline Tool to download the tool & Open the GSTR-4 (Annual Return) Offline Utility Excel Worksheet.

  2. Add a table-wise details in the Worksheet (Enter table-wise details in various worksheets).

    Fill up the details in the various tables of the tool, add/ edit/ modify details in user input table(s).

  3. Click on Generate JSON File to upload.

    Click on “Generate JSON File to Upload” it on GST Portal.

  4. Upload the generated JSON File on GST Portal Services> Returns> Annual Return> GSTR-4 ‘Upload/Download JSON’

    Login to the GST Portal and upload generated JSON File by navigating to Services – Returns – Annual Return – GSTR-4 “Upload/Download JSON”.

Watch The tutorial video on filing online Form GSTR-4 (Annual) in English through this Youtube link

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